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.

ABB is one of the world?s leading engineering companies in power and automation technologiesand their solutions improve performance while lowering environmental impacts for energycompanies and industries. ABB FACTS designs equipment and plants for series and phasecompensation.This thesis has been performed at ABB FACTS on the Mechanical Design (DM) department inVästerås, Sweden. The purpose of the thesis was to develop and design calculations andsimulation tools for ABB FACTS?s standard series capacitor platforms.

This master thesis was carried out at ELFA, one of the largest catalogue distributors of electronics in northern Europe. ELFA offers a wide selection of products such as measuring instruments, fuses and screwdrivers. The master thesis handles the possibilities of an increase in the internal flow of products. The background to this problem is ELFA?s acquisition of two new companies, which brought the product range in the warehouse from 55 000 to 80 000 products.

Rapid population growth and the fact that phosphorous is a limited resource implies that the question regarding an efficient use of phosphorus is of great importance, and consequently,that the phosphorous use efficiency should be as high as possible. The view on phosphorous use efficiency, and how this is calculated, has varied over time. This has had great implications on what type of research that has been conducted, which have resulted in an inconsistency between the academic?s view on the subject and recommendations received by farmers. The purpose of this paper is to calculate the phosphorus use efficiency in the Swedish long term fertility experiments.

Our education at Halmstad University was completed with a degree project. Our task was to improve an already existing pneumatic damper to Nederman in Helsingborg. Overall we have made necessary calculations to make the design of the existing damper smaller. When these calculations were done, we moved on with an analysis of the existing damper in order to figure out what improvements could be made on each part of the damper. The result of this project is a smaller and a more supple design of a pneumatic damper. To this we have also created complete drawings, calculated material expenses; we have also created an assembly of a pneumatic damper in Catia v5..

Bachelor thesis ? ControllerEconomics, Linneaus UniversityTitle:From data to information ? a case study at Södra Cell Mönsterås Authors:Sofie Gotting, Renée Lundberg and Emma Molin Tutor: Anders Jerreling Examiner: Fredrik Karlsson In Sweden, the process industries employs nearly 600 000 people and it accounts for about 60 percent of the country's net export. In many industries today, there is a growing emphasis on calculations. They are used to manage and control the activities in today?s organizations, one of these industries is the process industry.

The purpose of the study was to investigate the use and losses of energy in an existing older building. Another purpose was also to look through various options for heating systems with renewable energy in the building. The aim was to reduce the use and losses of energy. The first step was to study the related electricity bills of the building and also perform measurements and calculations of the building envelope and ventilation. The next step was to find out the possible actions for energy saving by performing measurements and calculations.

The objective of this thesis is to map the resources and methods used at the department OPPC, at AstraZeneca, and derived from that give suggestions on possible solutions that will increase their productivity.Mapping of the product flow, as well as gathering of process data, has mainly been done using observations, but consultation with the process technicians has also played a great role. Further have theoretical methods been used, based on literature studies, within the areas of Lean production and statistics.The work has incrementally gone forward since the steps taken has been restricted by the irregularity of production which led to the need of creating a fictive production flow. This has affected the lead-time calculations in the way that they are meant to give an indication, rather than an absolute truth, on how different methods described shall be used.The current state analysis showed multiple areas of improvement when defining capacity as value adding time in relation to total throughput time. Using the "standard scenario" as a basis showed that the actual production flow only constituted 50% of the total project time. Further it showed that the workflow contained more non-value adding activities than value adding activities, which is a result of how the work is distributed within the department as well as in the different projects.

The purpose of this study is from a teacher?s perspective to examine how schoolteachers experience the possibilities of learning from each other within their work team and to shed some light on how teachers believe that cooperation affects their ability to learn and improve on a daily basis. My research questions are: What is the general discussion among the teachers concerning daily capacity building from enhanced teamwork? How important is well-functioning cooperation between co-workers for learning and daily capacity building? What are the prerequisites for a well-functioning learning situation within the work team?The study is based on five qualitative interviews with teachers within the same school but from different teaching backgrounds based on what grade they teach, what subjects they teach, and they belong to different work teams within the school. The interviews are semi-structured.The results have been analysed from a perspective based on the theories of organisational pedagogy and learning organisations.The results implies that the work teams does not function as a forum for exchanging experiences and learning from each other.

Micro-power wind energy convertors have recently increased in popularity. The reasons for this are among other things the increasing cost of electric energy and enviromental concern.In this thesis the connection of these micro-power wind energy convertors to the utility network is discussed. Electric standards for the connection of small production units is presented. Finally some calculations and measurements of electric quality are also presented. The utility network used in the calculations is part of Halmstad Energi och Miljö network..

The basis of the study lies with a newly patented gearbox by cardiologist and inventor Stig Lundbäck. Stig founded CorPower Ocean AB to further develop the gearbox to be used in a wave energy device. The purpose of this project is to develop a concept of a lifting system with CorPower Oceans gearbox that is more energy efficient than a hydraulic lifting system. The goal is to use technology from CorPower Oceans gearbox inversely to perform heavy lifting as an alternative to hydraulics. The project is limited to applying the gearbox and gear rack on a forklift with a lifting capacity of ten tons.The main tool in this project will be the product development process Systems Engineering where only the most relevant parts will be used to develop a concept.

The global climate-change means increasing mean-temperature and higher precipitation in Sweden, which leads to shorter periods of frozen ground in the forest. At the same time the harvesting machines are getting bigger and more powerful. The forest industry aim at an even wood flow, and the ground damage has to be as low as possible. The two biggest causes for ground-damage is the bearing capacity of the forest ground and the ground-pressure of the harvesting machines. The aim of this study was to find out some rules for the machine choice considering ground pressure, when harvesting on ground with low bearing capacity.A field study, using a Valmet 890.3 forwarder, was carried out where different ground pressures and their effect on the ground were tested on two different types of ground.Additionally, an inventory of damaged harvesting grounds was made.

This essay is the result of a case study. The aim of this study has been to gain an understanding of government employee?s opportunity to be involved in and contribute to the processes tied to organizational development. The case study is based on the perspective of the government employees and their experience and thoughts regarding their opportunity to be a part of the organizational development. The empirical data that was generated by the case study has been analysed with New Public Management and Sense Of Coherence as a theoretical point of view.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Today's urban centers become denser, which contributes to higher demands on sound and noise. It is therefore highly relevant to build homes with good sound environment while maintaining living space. This thesis aimed to reduce the current concrete walls and see how the mass law affects the reduction index value and flanking transmissions. Handmade calculations were calculated according to the Swedish standard SS-EN 21354-1, where only air sound was calculated.Calculations we­­­re performed on wall elements with different weights and thicknesses, and compared with results from Bastian.In Bastian calculations of flanking transmissions were also made, this was made to see the impact of the flanking transmission when changing the mass per unit area. Mass law's impact was examined by flanking transmission and the result shows that they are not affected as long as the ratio between the thickness and the density remains the same.A questionnaire survey was conducted to determine the actual sound experience; this questionnaire was conducted on three concrete buildings in Växjö.