Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

In the light of the criticism from the Swedish Consumers? Association towards the actions of modern fund managers on the Swedish Sustainable and Responsible Investment (SRI) market, discussions of change has increased. The reasons underlying a change and communication process are scarcely focused on. Thus, grounded on theories in the fields of Critical Management Studies (CSR), Corporate Social Responsibility (CSR), change and communication, this study analyses how a change of implementing revised SRI communication is carried out at Handelsbanken Asset Management, existing motives for the change in communication, and how key actors can affect the process. A participant observation and in-depth interviews were carried out enfolding a discussion that contributed with a critical analysis and discussion, concluding external motives to be dominant and that key actors of the change process are influential to a various extent.

The PhonePages of Sweden is a company that develops software for mobile units, especially cell phones. This thesis treats the development of, and contingencies for, a mobile phone directory, using the limited resources found in a mobile unit. The project was implemented and executed at The PhonePages with the intention of creating a product to sell to a third party.By studying different solutions, their benefits and drawbacks, an abstract picture of the product was constructed. Problems covered include compatibility problems caused by todays platform diversity as well as problems with saving, organizing and presenting data.The main goal was to create a phone directory which does not make external information retrievals. The service should contain both company and personal information, with name and phonenumber.

AbstractThe urgency to find alternative fabrics to conventionally produced cotton is increasing as vast amounts of agrochemicals are used and a lot of irrigation is required. In this literature survey the potential of organic cultivation practices to produce highly qualitative hemp fibre, suitable for the textile industry, was investigated. The definition of a fibre in the textile context as well as of the qualities that are essential for a textile fibre was necessary as a base for the discussion in this thesis. The quality parameters looked at were fineness, strength, length, friction, and colour. The impact of external growth factors and plant development on these quality properties are discussed.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Habituation to an automatic milking system (AMS) for cows in their first lactation differs from habituation to other milking systems. In AMS the cows are supposed to visit the milking station (MS) voluntarily. The milking takes place individually during the whole day, except when the milking system is cleaned. Milking is carried out without any human survey. The aim of the study was to describe the cow?s introduction in AMS in their first lactation.

På bullriga arbetsplatser använder personal ofta hörselskydd med inbyggda högtalare för att lyssna på exempelvis musik i underhållningssyfte. Om användaren lyssnar på höga ljudnivåer under långa perioder kan bullerskador uppstå i dennes öron. Enligt lagstiftning måste nivån därför begränsas i förebyggande syfte.Bullernivån är ett genomsnitt av de ljudnivåer användaren exponerats för under en arbetsdag. Användaren måste vila öronen om gränsvärdet för bullernivån nås.Om man utnyttjar att det är ett genomsnitt kan användaren tillåtas lyssna på en hög ljudnivå under en begränsad tid för att sedan sänka den. Det går att bevara både säkerheten och lyssningsupplevelsen om en sänkning införs långsamt.Detta arbete beskriver hur en algoritm till en digital signalprocessor kan konstrueras för att reglera ljudnivån.Målsättningen var att algoritmen skulle skydda användarens hörsel utan att försämra lyssningsupplevelsen, och utan att förbruka mer energi än nödvändigt.I algoritmen ingick en prediktor som predikterar mängden buller användaren riskerar att utsättas för, om denne fortsätter lyssna på samma nivå.Långsamma sänkningar av ljudnivån kan då utföras i tid innan gränsvärdet nås.Det visade sig att algoritmen endast behövde ett fåtal samplingar per sekund för att skatta och reglera ljudnivån tillräckligt precist, vilket reducerade energiförbrukningen.Resultatet visar möjligheten att kombinera målen för säkerhet, lyssningsupplevelse och energieffektivitet i hörselskydd.Algoritmen implementerades inte på ett skarpt system.Den hade enbart tillgång till ljudsignalen användaren ämnade lyssna på i underhållningssyfte..

Based on the concept of rhetorical situation, the purpose of this study is to compare and describe the three Socialist leader's May Day speech from the years 1954, 1978 and 2011. The results of the analysis showed that there is a big difference in how the leaders chooses to appeal to the rhetorical audience. Erlander, 1954, never appealed directly to his audience which Palme, 1978, did both initially as repeatedly throughout his speech. Juholt, 2011, has a personal and frequent appeal which is repeated throughout his speech, which is interpreted as a sign of the intimization of the public language. It proved difficult to discuss the Socialist rhetoric as one unified form.

High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator?s sequence, and no value is added.

The purpose of this research was to examine the current field of management in non-profit organizations, mainly focusing on managerial approaches, but also the impact of organizational size on the shaping of governance. Non-profits are widely discussed in contemporary research, particularly due to the increasing external pressure on voluntary organization to professionalize the way they work in line with standards in the private sector. Due to this our thesis aims to investigate whether professional, bureaucratic approaches are useful when governing a non-profit organization, or if social structures are enough to ensure goal congruence and efficiency. To conduct this research qualitative interviews were carried out and a case- study was made, using the Swedish Karate Federation as object of study. Results show that formal and more professional structures are useable to achieve efficiency and prevent inertia within the organization.

Due to the globalization today the competition in the market has in- creased and it requires flexibility and produce according to customer demand. In order to reduce the cost of wages industrial companies are now considering moving the manufacturing to low-cost countries. To keep up with the competition in the market without moving the manu- facturing abroad, Lean Automation was developed. The concept of Lean Automation is to reduce the perceived complexity with automa- tion and make automation available for new users and in new applica- tions.Haldex Brake Products are situated in Sweden and want to maintain the manufacturing of the automatic brake adjusters in the country. It is a product well-known and highly exposed to the competition in the mar- ket.

Syftet med studien är att beskriva aktuella aktörers samverkan fo?r kompetensförsörjning inom Västmanlands län. Studien är av kvalitativ karaktär och baseras på semistrukturerade intervjuer med representanter från aktuella aktörer som spelar en viktig roll för tillväxten i länet. Den teoretiska referensramen för studien är trippelhelix-modellen för samverkan. Resultatet analyserades med en SWOT-analys för att visa på svagheter och styrkor med samverkan för kompetensförsörjningen i Västmanlands län samt för att kunna ge förslag på hur den kan utvecklas.Studien visade att arbetet med trippelhelix-modellen inte sker medvetet i samverkansforumen då vissa aktörer inte kände till modellen, vilket var ett önskema?l från de respondenter som arbetade med den idag.

The aim of this study is to increase understanding about addiction recovery. More specifically, we want to know what people who have had problems with alcohol and/or other drugs perceive as helpful and important for their recovery process and how we can understand this process.The study was conducted by means of qualitative semi-structured interviews with four people who have had alcohol and/or other drug problems. The analysis is based on a transtheoretical model of change from addictive behaviours, coping, interactionist theories and also a recovery perspective, inspired by research on recovery from mental illness . Main findings are that recovery from addiction can be understood as an individual process that takes place in a social context and can follow expected phases, although there are large individual differences in the process. Through the recovery process it has been of importance to the participants in the study to redefine themselves and their problems, get support from others, find ways to cope with their problems, get involved in meaningful activities and to expand their social roles.

Purpose: The purpose of the essay is; to explain and clarify how the company is acting to lead members in social media to achieve valuable external communication. The authors believe that it is important to act with credibility and quality in social media, to accomplish long lasting relationships. When employees communicate with consumers their conduct is relevant to the company's credibility.Methodology: An inductive approach has been used for the empirical data collection since the authors have been studying the reality without existing theories. A qualitative research method has been used for collecting the empirical material. Primary data was collected from telephone interviews with seven companies, active in social media.Conclusions: The study shows that the power of employees? can be used when designing strategies for social media.

Knowledge is today one of the most important resources for an organization to handle. But knowledge can also be difficult for organizations to manage. The internet is still growing and new tools take form that allows users to effectively share information. The purpose of this report was to describe how organizations can make use out of internal social media to facilitate knowledge management processes. Three issues involving mapping, coding and dissemination of knowledge to were produced to answer the thesis. The study was limited to examining the identification, coding and dissemination of knowledge through the internal social media plattformen, IBM Connections. The theoretical framework emphasizes how social networks can promote knowledge sharing, how a knowledge mapping can promote knowledge dissemination and sharing, how knowledge can be stored in data sources and how important interaction is to spread awareness. The theory has been supplemented by descriptions of how the system IBM Connections works. Surveys were conducted on four companies that use IBM Connections as an internal communication plattformen. The four companies were selected to illustrate how they use the plattformen of knowledge management processes and we chose to interview the people who were responsible for the introduction of the plattformen. The study identified several similarities between the different companies and that although there were some technical and cultural recalcitrant units against this new type of system within the organization so favored IBM Connections knowledge in several ways. The built-in search automatic created a map of knowledge through the plattform's user profiles. Saved files and documents could be found even after the employees left the company, which encodes knowledge into the company knowledge resources. The opportunity to interact with one another, often over great distances, favored the sharing of knowledge. A comparison with the theoretical framework provided us with the conclusion that internal social media can be used in several ways to Knowledge management through automated knowledge maps, the ability to store knowledge within the company and to communicate knowledge across functional and geographical boundaries in interactive discussions..