The thesis aims to understand how learning processes are affected when an organization split into two separate organizations. The study is designed as a single case, covering a new government agency?s takeover of a core activity from another agency and the use of a purchase-provider split between the agencies, providing the new agency with IT-services. The findings revealed a difference in productive system and knowledge types between core- and IT-activities. The core activity was found to be dominated by explicit knowledge while the IT-activity seemed to be dominated by a mix of explicit and tacit knowledge.

In a time of economic turmoil and financial crisis profitability matters rise higher and higher on company agendas. Many companies are pressured to find profitability to avoid layoffs or even bankruptcy. Profitability essentially depends on the margin on the product or service sold and the costs associated with selling these products or services and hence these areas are of vital importance if companies are to improve profitability. Previous research has focused, for the most part, on product profitability while customer profitability has received less attention. This study is based on a case study of a Swedish publishing house and aims to investigate how the company?s Cost-to-Serve varies between its distribution channels.

The basis of road investments is to minimize the transportation cost. The forest industry wants roundwood to be available during the whole year. One way of determine which road to invest in is to do a cost/benefit calculation. SCA Forest lacks a uniform approach to determine the utility of a road investment. The goal of this report is to describe how the organization works today and find areas of improvement. The data collection was done through interviews.

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

Samhällets resurser är begränsade och en prioritering av olika verksamheter nödvändig. Cost-utility-analysen är en typ av ekonomisk utvärdering som syftar till att utgöra en del av beslutsunderlaget vid prioriteringsbeslut. Uppsatsen gör en cost-utitlity-analys av den ickefarmokologiska hypertonibehandling som genomförts vid Vindelns hälsocenter på individer där traditionell behandling inte haft önskvärd effekt på blodtrycket. Det sänkta blodtryck deltagarna på internatet erhöll minskar riskerna att drabbas av hjärtinfarkt eller stroke. Cost-utitlity-analysen inkluderar både till behandlingen relaterade kostnader och inbesparingar samt framtida till behandlingen orelaterade kostnader, som en följd av att individiden lever längre när riskerna minskar.

This essay examines the ambiguous nooses that have been found around the necks of nine Danish bog bodies. By analysing and comparing these bog bodies and their archaeological context with earlier theories the aim is to create a more profound understanding of the individuals themselves, and the societies they belonged to. The aim is also to further investigate the symbolic meaning of the noose by discussing the concepts of ritual, sacrifice and punishment. To analyse the bog bodies the agency theory and Guinevere Granite?s (2016) theoretical framework concerning reason of death and bog internment, are implemented. The overall conclusions that are established is that it is difficult to give one general answer that can explain why all the nine individuals ended up in the bog.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

The purpose of this Bachelors thesis is to investigate teachers' work and attitude to life in relation to the curriculum. Furthermore, how teachers look at students' emotional/social development in their general development. The thesis also reviews the criticism from The Swedish School of Authority on various programs primarily SET (social and emotional training)Three qualitative interviews and four observations at three different schools with teachers have been conducted. Using theories of social constructivism, deliberative conversation and social and emotional skills, the intention is to interpret the gathered material.The results show that the teachers see knowledge of life in school as important in the foundation of students´ emotional/social development. One teacher follows the SET program and two teachers? took inspiration from various other programs and ideas.

Detta arbete avslutar magisterutbildningen inom Industriell design vid Luleåtekniska universitet. Arbetet har utförts på uppdrag av Agency-9, utvecklareav Javabaserade 3D-motorer. De har tekniken för att producera dataspel avtoppklass men ingen grafisk formgivning och produktion, och är i stort behovav att få igång detta. För att visa upp funktionaliteten i deras 3D-motorAgent FX vill de även ta fram ett demo. Metoderna som använts under arbetet baseras på teorierna om systematiskproblembehandling som lärs ut vid Institutionen för arbetsvetenskap, LTU.

Vi lever i en föränderlig värld där aktiemarknaden är en komplex miljö. Att fatta välgrundande beslut på aktiemarknaden är svårt för investerare, som  därmed samlar in all den information som finns tillgänglig. Den redovisning och information som företag lämnar ifrån sig är utformad genom en avvägning mellan kostnader och nytta, som kallas Cost Constraint. Ytterligare en avvägning som företag använder sig av gällande upprättandet av redovisning är att inte ge ut för mycket information och därmed ?skydda? sig från konkurrenter.Studiens huvudsakliga syfte är att kartlägga och jämföra hur investerare och banker tar beslut baserat på den redovisning som företag publicerar, som kan vara påverkad av Cost Constraint.

The focus of this study is to dig deeper into what motivates volunteer travelers. The commercial side of volunteer travelling has increased in the past years, and young Swedes pay large amounts of money to travel to other countries and work as volunteers. The purpose of this study is to get a glimpse into what motivates these young people, and how this correlates to the rapid increase of commercial travelling bureaus that focus on volunteer travelling. Five people under the age of 30, who had been volunteering through a commercial travelling agency, where interviewed for this study. The results show that the main motivation for paying to go work abroad is actually the experience, meeting new people and seeing new things.

In recent years, the Swedish railway track system has been neglected in terms of capacity and maintenance. To adapt the existing system to current traffic load there is a great need for extensive improvement and maintenance. Shortcomings are especially occurring on older embankments running over soft subgrades. To select the most suitable method for reinforcement of the embankment, it is important to evaluate different solutions from a life cycle cost perspective. In long-term perspective, it is often shown that a method with low investment cost causes a higher maintenance cost and a shorter technical lifetime.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

In Sweden approximately a half per cent of the population have diabetes mellitus type 1. Self-care responsibility is a part of the treatment. Orem?s self-care theory has been used as theoretical framework. The purpose was to describe what it means to be young and have diabetes mellitus type 1.