At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

This essay reflects upon how recruiters working at a recruitment-agency interpret their gender equality plan and their understanding of the term gender equality. This was done by semi-structured interviews with five recruiters. Through theories concerning the gender system, organization theory with a gender perspective and the doing-gender-perspective we have come to the conclusion that the employees of the company lack a coherent interpretation of gender equality. Concerning the gender equality plan there were diverse understandings of its meaning and the application of the plan is partly insufficient. As a recruitment agency there are a number of specific difficulties related to working towards gender equality.

SummaryThe purpose with this study is to give a view of how employees understand their belonging and role in a temporary work agency and its clients. This study describes the employees´ relation towards the temporary work agency and the client. The study should be interesting for temporary work agencies and those who have considered of working in the temporary work agency business.The agency in this study is Manpower AB and has existed in Skövde for five years and has appreciated 200 employees. The company offers fast, worth its prizes and flexible employment agency solutions no matter if it affects a few persons or more complicated solutions. You can find specialists and generalists within the most fields, for example administration, sales, market, telemarketing, technology, and logistics.

Swedish energy policy aims to increase the use of energy from renewable sources and this should be done in a safe, environmentally and sustainable manner. According to the Energy Agency the use bio-fuel increased by 73% between 1990 - 2006. Stands with high share of slash are often located on areas with high productivity which often are located on soils with poor bearing capacity. This will increase traffic on susceptible soil leading to increased ground damage. To reduce the risk of ground damage at slash-forwarding, ground protection is needed.

The thesis work was conducted with the company Free2Move AB. The company is located in Halmstad and is an acting provider of wireless communications for industrial customers, mainly focused on Bluetooth? technology.In today's society most people have their music on their computer, MP3 player or mobile phone. What if you could avoid the cable between your sound system and sound source and transfer music wirelessly instead? Together with the company's engineers, I have developed a new comprehensive product for wireless music transmission.

Swedish energy policy aims to increase the use of energy from renewable sources and this should be done in a safe, environmentally and sustainable manner. According to the Energy Agency the use bio-fuel increased by 73% between 1990 - 2006. Stands with high share of slash are often located on areas with high productivity which often are located on soils with poor bearing capacity. This will increase traffic on susceptible soil leading to increased ground damage. To reduce the risk of ground damage at slash-forwarding, ground protection is needed.

Hopp och Självkänsla är två begrepp som studerats länge inom positiv psykologi och Hoppteorin av Snyder och kollegor (1991) förklarade hur egenskaperna hänger ihop. Hopp är ett begrepp inom kognitiv motivationsteori och definieras som den generella upplevelsen att ens mål går att uppnå medan Självkänsla är upplevelsen av det egna värdet. Hopp består av två komponenter:Agency och Pathway. Pathway är vägfinnande tänkande och Agency den motiverande komponenten. Föreliggande studie syftade till att undersöka sambandet mellan Hopp samt Hopps två komponenter med Självkänsla.

Since the 1980s, companies have taken a larger interest in quality and it´s economic impact within the company. Having the knowledge that it´s not quality that costs money, but it´s rather the lack of quality. The work immerses itself in the field of cost of poor quality and the development of key performance indicators.The thesis is performed at Bufab Holding in Värnamo. Bufab Holding is a trading company which mainly buys and sells C-parts. C-parts include fasteners, other small metal-, rubber- or plastic parts such as wires, springs and electronic fasteners.The aim of this thesis was to make a survey of the cost of poor quality and to find key performance indicators (KPI) for cost of poor quality that can be continuously monitored.

Purpose ? The purpose of this thesis is to develop a total cost model for container transports and create a tool that calculates a suitable transport quantity from an economic view, which fulfills the demands on delivery service. To achieve this purpose the following questions will be answered:Which costs are affected by the decision between the two transport alternatives LCL and FCL?   How does the decision of sending product LCL or FCL influence the delivery service?  How can a tool be constructed to simplify the decision-making process regarding the choice of sending products LCL or FCL?  Method ? A total cost model was developed. This model is supported from existing literature.

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

Many design agencies and designers like to see design as a longtime strategic investment for any company. However, knowledge of design as a strategic resource depends on ones professional background and ones knowledge of design as such. It is common today that clients meet design agencies and therefore design with a certain skepticism concerning its role in the company. Within the prodctdevelopment-process the company?s different functions meet.

The purpose of this study is to describe and understand how the principle of the child?s best interest in the asylum process for families with children is interpreted and implemented in practice by the asylum bureaucrats at the Swedish Migration Agency. Our questions are:?How is the best interest of the child in families with children interpreted by the asylum bureaucrats at the Swedish Migration Agency??"How are asylum bureaucrats at the Swedish Migration Agency reasoning about the implementation in practice of the child's best interest in families with children?The essay rests upon semi-structured interviews with eight asylum bureaucrats at three different asylum units. The interviews are based on an interview guide together with a vignette, which purpose was to see how the interviewees are implementing the best interest of the child in a specific case of a potential application.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

This study examines whether the ownership structure of Swedish firms contributes to explain the variations in executive pay. A regression analysis was performed on 102 companies listed on the Stockholm Stock Exchange. The analysis suggests a negative relationship between ownership structure and executive pay after taking company profitability and size into account. The result is in line with previous studies and the agency theory. This indicates that large shareholders have a stronger position in Swedish companies or that large shareholders monitor the management to a larger extent, rather than providing incentives.