Bakgrund: Produktutvecklingsprocessen har på senare tid kommit att ses som en strategisk aktivitet som är avgörande för företagets överlevnad eftersom produktens utförande och kostnader till stor del fastställs innan tillverkning påbörjas. ?Target Costing? har sitt ursprung från Toyota i Japan och är en metod för strategisk kostnadsstyrning som har vuxit fram för att tidigt styra kostnader. Metoden används för att integrera kostnadsstyrning i produktutvecklingsprocessen i samstämmighet med kundkrav och företagets egna vinstkrav.Syfte: Syftet med studien är att beskriva och analysera hur ?Target Costing? används i produktutvecklingsprocessen på Volvo Construction Equipment i Braås för att ge kunskap till nya potentiella användare.

The last couple of years the use of Internet has changed in the way that the web pages can be affected of the person that uses them. Because of this dynamic Internet technology has emerged that makes it possible for a web page to receive information from a web browser. This information can then be used to affect the appearance of the page. PHP and ASP are two dynamic Internet technologies. They are integrated in HTML and are executed on the web server.

The aim of this thesis is to investigate what chief librarians in Sweden know about the present education in Library and Information Science and what opinions they have of it. We have used the following four questions as a starting point for our work: + How much do the chief librarians know about the education in Library and Information Science? + What are their opinions of the education? + What emphasis do they put on academic degrees and practical experience? + Are there any differences between various kinds of libraries regarding these issues? We decided to use questionnaires to gather our information. These were sent to 200 chief librarians on both public and research libraries all over Sweden. 151 of the questionnaires were answered.

Uppsatsen strävar efter att undersöka och belysa den problematik som präglar den svenska tobakspolitiken. Jag har identifierat tre centrala frågeställningar:* Vad utgörs det strukturella problemet av?* Vad gör lagstiftaren respektive tillämparen?* Hur manövrerar lagstiftaren för att undvika politiska kostnader och till synes lösa det strukturella problemet?(utdrag ur uppsatsens "Frågeställning och syfte").

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Our bachelor thesis is a visualisation made in 3D-graphics of how the horserace track in Tingsryd perhaps will look like in the future, complete with a miletrack, steeplechase, and other horserace courses. Today, the race track is only in it?s building phase. The inner field-group in Tingsryd needed presentation material to show their eventual sponsors, so they contacted us at Media Technology, and we instantly decided to give their idea a try..

Problemområde: Fler och fler privatpersoner kopplar upp sig mot Internet via bredband. En anledning till detta är att fastighetsbolagen allt oftare erbjuder sina hyresgäster fast uppkoppling. Vad hyresgästerna kanske inte tänker på när de är uppkopplade flera timmar i sträck, är att det är lättare för någon utomstående att göra intrång i deras datorer. Frågeställning: 1. Informerar bredbandsleverantörer sina kunder om risker för intrång? 2.

"Understanding what I write" is a study of university-scientists? work concerning science-information, with the basis in Pedagogical Theory. The empirical material is collected through an inquiry and several interviews with scinentists at the ten universities of Sweden. This inquiry was done within the timeframe of November 2000 to Janurary 2001. The purpose is to find out wich methods scientists use to spread their knowledge to the society and what possibilities there are to improve these..

AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

RISKfree ? ett system för riskhantering inom programvaruprojektI dagens IT-centrerade värld sker utvecklingen av hårdvara och programvara i en rasande takt. Om ett företag skall ha möjlighet att vara konkurrenskraftigt i denna utvecklingstakt, krävs det snabba och effektiva metoder i utvecklingsprocessen. Dessa krav från omvärlden på nya och mer komplexa produkter och tjänster innebär ofta nya och större risker för ett utvecklingsprojekt; både ekonomiska som tidsmässiga.Analyser av programvaruprojekt som har misslyckats visar att många av deras problem och risker kunde ha undvikits eller åtminstone drastiskt reducerats med hjälp av riskhantering. Oftast är det en optimistisk entusiasm över projektet som överskuggar viktiga varningssignaler om risker och problem enligt B.W.

Trots den senaste tidens hårdvaruutveckling är realtidsrendering av stora folkmassor fortfarande ingen trivial uppgift. Denna uppgift beskrivs som crowd rendering. Effektiv crowd rendering bygger ofta på instansiering, men instansiering kommer med ett problem, det skapar kloner. Denna uppsats syftar till att undersöka och utvärdera ett antal tekniker som används för att skapa mångfald för instansierade modeller. Dessa tekniker kommer tillsammans att kallas varierad instansiering.

The object with this bachelor thesis is to illustrate if equality is present during the interaction between female and male players in the World of Warcraft with focus on the female players conception. The main question is: How does gender matter in the interaction between female and male players in WoW? This question is particularly interesting because WoW is in its own construction neutral in regards to gender in the aspect that gender does not hinder or benefit your avatar when it comes to the avatars development or possibilities. This bachelor thesis describes the views three of female WoW players and how they perceive the interaction with male players with focus on equality. The informants? personal thoughts and experiences are described.

A possible explanation for the inability of the governments of the world to implement necessary environmental policies is that they are worried of being punished by voters for implementing too forceful policies. But do voters actually punish governments that implement more stringent environmental policies? Few studies have explored this question directly. Parts of the literature on environmental policy and public opinion indicate that voters would predominantly reward governments that implement more stringent environmental policies, while other parts indicate that voters would predominantly punish them. It is also possible that voters punish governments that implement more stringent environmental policies in some contexts, but reward them in others.

Denna uppsats beskriver skillnaderna mellan svensk och dansk beskattning beträffande såväl inhemska som utländska idrottsmän. Sverige dammsugs på spelare på grund av att de danska reglerna är mycket förmånliga i förhållande till de svenska för utländska artister. Många svenska klubbar försöker kringgå full beskattning med hjälp av en så kallad signing bonus..

The issue of using citation based indicators in the evaluation of science is widely discussed. Only recently did bibliometric indicators become one out of many means for the allocation of financial resources for scientific research at Swedish universities. The purpose of this thesis is to discuss the issue of using citations when evaluating science. The author studied the issue from the perspective of citers? motives.