The Volvo Trucks plant in Umeå is a highy complex manufacturing facility where the same production line handles a variety of different models. This require flexible and agile processes with high quality standards. This thesis studies the flow of material through a production line and how Volvo can use their existing manufacturing monitoring system to optimize the flow of materials.The goal with the thesis is to identify eventual problems with the flow of materials and to deliver a few proposals on how the production line can improve its productivity. The theory of LEAN, Just-In-Time and Supply Chain Management serves as the scientific reference to this project. By analyzing the flow of material, performing interviews and observing the processes a few problems are identified.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

Hur kan svårighetsprogression användas i skapandet av Puzzlehunts med syfte att uppnå en ökad upplevd känsla av flow hos spelaren? Denna frågeställning behandlas i uppsatsen och problemet som måste lösas är hur man kan bygga upp en ackumulerad kunskap om något vars syfte är att hela tiden tvinga dig att hitta nya lösningar på problem. I mer traditionella spel kan upprepning lära spelaren hur spelmekaniken fungerar. I puzzlehunts kan upprepning av spelmekanik inte användas eftersom målet för varje pussel är att hitta mekaniken som löser problemet. Uppsatsen visar att man genom inlärning av hur man skall tänka för att hitta lösningarna till pusslen kan bygga upp en ackumulerad kunskap hos spelaren och därmed även ha en svårighetsprogression och öka upplevd nivå av flow hos spelaren..

Tidigare studier har visat att faktorerna KASAM, flow samt prestationsbehov har betydelse för hög upplevd arbetstillfredsställelse. I denna studie undersöks om dessa faktorer även är aktuella under svenska förhållanden. En enkätundersökning genomfördes på 137 anställda på tre olika företag för att mäta om de tre faktorerna kan predicera arbetstillfredsställelse. Resultatet visade att KASAM, och särskilt komponenten meningsfullhet, var en stark prediktor av arbets-tillfredsställelse. Även flow, och särskilt dimensionen inomboende arbetsmotivation, hade ett signifikant prediktionsvärde medan det visade sig att prestationsbehov inte predicerade arbetstillfredsställelse.

We were commissioned by Bulten Stainless AB to identify and analyze their customer order flow. Because the company had problems with delays in the production and deliveries to the customer, the task also included investigation of how the company work with prevention and management of delays. The purpose of the project also included to identify critical factors for effective order flow in smaller workshop companies.The information about the flow and how the work takes place within the company were collected through observations on the company and interviews with the staff. This information was used to draw maps over the customer order flow and to write a description of the current situation within the company. Both strengths and weaknesses of the companies work could be identified through analysis of the present situation.

Results have shown that flow batteries may be a solution in the future as an effective and environmental friendly method to an energy storage system (ESS). The technology is reliable and has a high efficiency that comes with low energy losses and a long lifetime. The range of possible fields is suitable for cutting energy peaks in the power grid, by always have a ready and available energy storage that balances the production. By comparing the advantages of flow batteries with conventional batteries it is mainly the fact that they can conserve energy for a long time without being self-discharged thanks to that the storage capacity is in principle endless and limited by the size of the electrolytes tanks that makes them a great energy storage system. The batteries won?t take any damage or decrease in performance when charging or discharging it or if you exhausts it to 100 % and leave it discharged for a long time.

Alla aktiebolag är skyldiga att upprätta en årsredovisning. Beroende på bolagens storlek ställs olika krav på redovisning av kassaflödesanalys i den externa redovisningen. Kassaflödesanalys är en sammanställning av ett bolags kassaflöden indelat i olika kategorier. Den visar intjänade likvida medel, men även hur dessa har tillförts. Kassaflödesanalys är något som också kan användas i den interna styrningen av bolag för att få kontroll över kassaflöden och kunna prognostisera samt följa upp utfall.

AbstractWith increasing population and increasing demands for comfort and thus an increase in energy demand, it is necessary to examine various energy-efficiency measures. This work deals with the ability to control the flow through the heating system to achieve the desired comfort with as little energy as possibleA heating system contains of different parts, roughly speaking, you can divide it to three main components: Heat source, Distribution and Heat emitters. All components are working together to bring heat to the building. What is examined in this report are different ways of adjusting the flow and supply temperature and how it affects comfort and energy use in a building.At today ?s date the conventional method is to use a high flow through the heating system, which affects pressure drop and cooling of the fluid.

Like many small-time companies there is a need to improve the flow of materials at HSP-Gripen AB. The company develops and manufactures hydraulic-powered grapples for the machine- and forest industry. By mapping the material flow in the current production and gathering necessary data, suggestions on how different parts of the production could be controlled is presented in this dissertation. This has been achieved by the study of relevant scientific literature. The suggested ways of controlling the production consist of 2-bin systems, hybrid material flow system as well as a cyclic product-planning.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

The upstream spawning migration of Atlantic salmon (Salmo salar) at the confluence area between the power-station outlet and the bypass-channel in river Umeälven (flow 430 m3s-1) was compared in 2004 and 2005, two years with different experimental flow-regimes. In 2004 the water flow in the bypass-channel was altered during the day with increased flows during the nights while the water flow in 2005 mainly was altered between the weekdays and weekends. Salmon showed altered migratory behaviour in this confluence area, assessed with telemetry (n=116) and echo-sounding, with up- or downstream responses depending on flow-changes in both the bypass and the power station outlet. Increased turbine flow through the power-station generally attracted salmon into the tunnel outlet area while increased spill-flows facilitated salmon to enter the bypass. Echo-sounding in the confluence area showed an increased swimming activity up- and downstream due to time in the day and flow-rates through the tunnel outlet. No changes in activity could be detected due to increasing or decreasing flow through the hydro-power facility.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

In 2013 a new emission standard for heavy trucks was introduced and hence a number of new parts was brought in to Scania CV AB. This created a need for modifications in the silencers flow. The flow is highly complex involving several suppliers, call off methods and different models of silencers. The aim for this project was to improve the existing silencers flow. The flow, from supplier to assembling, has therefore been mapped.

This reports goal is the give BSR AB more information that's useful towards their customers in marketing of their products.It involves tests of different air filters designed for cars and 3D-modelling of Opti-Flow systems. The three models thats being tested is SAAB (93SS), VAG (1.8T) and Volvo (S60). To every brand there are three different models. A orginal- , sport- and an open cone air filter (Opti-Flow).The results indicate that the open Opti-Flow filter has better performance compared to the other cased filters. The sport filters for SAAB and Volvo has better performance then the original filter.

Studien undersöker känslomässiga reaktioner vid kooperativt spelande, vilka som är gemensamma för båda spelarna och hur de påverkas av hur svårt spelet är. Arbetet utgick från studier av spelares emotionella reaktioner på spel och teorierna om Flow. Spelet Sanctum användes i en serie tester där mätningar utfördes på två spelare med hjälp av rapportformulär, pulsmätare och hjärna-till-datorgränssnittet Emotiv EPOC. Studien fann att spelarna ibland upplevde samma känslor när de spelade tillsammans och att den ökade svårighetsgradens huvudsakliga effekt var att förändringarna i känslorna blev skarpare och större. Det tycktes huvudsakligen vara motgångar som splittrade spelarnas upplevelser.