Many companies are currently working to optimize and streamline their processes and production lines to achieve higher profitability. In increasingly competitive markets, companies are working to find solutions to increase the value of their production with such a small use of resources as possible. A tool used to accomplish this is the Lean management system. Lean comes from the production system that Toyota has been developing since the early 1900's, The Toyota Production System (TPS). The Lean philosophy helps companies, by working towards continuous improvement in its operations, to achieve higher customer satisfaction, more efficient production and ultimately higher profitability. Many companies are working to implement Lean in their organization. But there are many who fail to implement a complete change towards Lean.

Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten.

Lately it has become more common to question the companies? actions in how they affect their surroundings. Today, the expression ?Corporate Social Responsibility? often is mentioned in this connection. Corporate Social Responsibility (CSR), is a concept whereby companies voluntarily integrate social and environmental concerns in their business operation.In Sweden there is a big difference between different businesses when it comes to their Corporate Social Responsibility.

As a result of the Civil Protection Act, there is an imperative for Systematic Fire Preventive Measures, SFPM. SFPM can be divided in two parts: organisational preventive measures, and documentation of fire preventive measures. The manner in which SFPM is to be conducted is similar to that of the environmental management system ISO 14001. This report provides suggestions how to integrate SFPM with ISO 14001..

Uppsatsen diskuterar möjliga lufthot mot Sverige i dag och i framtiden intill ca 2020 ur ett teknisktperspektiv, samt föreslår att kryssningsrobotar samt autonoma substridsdelar från dessa bör varadimensionerande för utformningen av det svenska luftförsvaret.Stridsdelar med såväl konventionella-, massförstörelse-, som möjliga framtida vapen behandlas. Somvapenbärare diskuteras flygplan, helikoptrar, obemannade farkoster (UAV/UCAV), kryssningsrobotar,ballistiska missiler och satelliter..

This thesis investigates and analyses the social media strategy of eight companies. How the companies measure and evaluate their activity and investments in social media channels in general, and Facebook in particular is studied through qualitative interviews. The findings are then compared and analysed. Findings indicate that companies' social media presences to a large extent are dependent on individual employees with high levels of interest for the area and that companies that have integrated social media into their others operations see more value from their efforts..

Denna uppsats är en fallstudie som undersöker samverkan för civilt försvar inom typfallet Militärregion syd (MR S). Uppsatsen bygger på semi-strukturerade intervjuer med fem länsstyrelser inom i MR S samt med två representanter från MR S. Materialet har kategoriserats utifrån en analysmodell skapad utifrån Emerson et als teoretiska ramverk Collaborative Governance. Ramverket lyfter fram viktiga förutsättningar för samverkan och visar på beroenden mellan dessa förutsättningar. Förutsättningar används för att kategorisera och jämföra svaren från länsstyrelserna och MR S samt för att undersöka hur väl dessa förutsättningar uppfylls och om de har samma syn på förutsättningarna.

Businesses role in society is changing. Corporations are expected to take responsibility, not only for their traditional business conduct, but also for social and political issues. A rise in globalization and international trade has led to an increased interest in the concept of CSR. Accordingly, stakeholders are expecting multinational companies to be accountable for existing issues in developing countries. New business models are needed to meet increased expectations of responsibility and shared value creation. Based on an understanding of the need for new business models a multinational corporation is studied in a local context, where a radically new way of doing business is developed.

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

Denna studies övergripande syfte är att studera hur personer som härbärgerar flyktingar ser på relationen mellan individers handlingar och hela samhällets ansvar för flyktingarna. För att uppnå syftet studeras tre mer konkreta frågeställningar; hur människor som härbärgerar papperslösa finner legitimitet för sin handling, hur de tror att andra människor i samhället ser på deras engagemang och vad de själva tycker om människor som inte är engagerade i detta. Studiens teoretiska utgångspunkt bygger på Jürgen Habermas arbete för att begreppsligöra civil olydnad. I syfte att sätta in dessa i en förståelse hur informanterna ser på sig själva i relation till samhället används också Georg Simmels teoretiska tankar om samhället utifrån hans begrepp; kristallisering, dubbel kategorisering av människor och församhälleligande (vergesellschaftung). Som metod för att samla in studiens källmaterial används en tematiskt öppen intervju. Kodning och analys genomförs med så kallad databaserad kodning, som sedan med hjälp av identifierbara underteman (antingen förbestämda eller skapade av informanterna) försöker bena ut en tankestruktur hos informanterna som kan besvara på studiens frågor.Resultatet av studien visar att legitimeringen har två delar. En är att de bistår med akuta åtgärder som exempelvis tak över huvudet för människor i nöd, den andra är att de vill ändra "systemet" på längre sikt.  När det gäller den andra frågan, menar informanterna att de i många fall beskrivs som hjältar av andra. Den sista frågan kan delas upp i två delar.

The purpose of the essay is both to bring forward the threats images, sectors, actors and referents that can be found at the European border between 2007-2010 and to explore whether they change during this period. Furthermore, the essay also intends to review the Copenhagen School?s theory of securitization. The analysis of the essay will be done on the European commission?s ?Enlargement Strategy and Main Challenges?, a rapport that focus on the European border and its enlargement.

Ask any constructional worker and there is a high probability that this person knows a colleague with pain or other disorders caused by working with power tools.According to the Swedish Work Environment Authority 71 percent of the Swedish constructional workers is exposed to vibrations at least 25 percent of the working hours. Despite this, the number of reported occupational sicknesses caused by vibrations is as low as 1, 4 percent.JM Ltd. is one of the largest constructional companies in Sweden. Their main business is new housing and development of residential areas. God quality and low impact on the environment is a part of great importance in the company?s long-term goals.

This essay will try to explain and compare the different development steps which Croatia and Bosnia-Herzegovina have taken after the war. How could countries with such similar backgrounds develop in such different ways? By analyzing and comparing the two countries the purpose was to examine how these countries which had so much in common could develop in so different ways. My two questions are: What similarities and differences are there between the development which Bosnia and Croatia have taken after the war? Why have Croatia succeeded and not Bosnia?My analysis showed that the main reason to the difference between these countries was that Bosnia is divided; all ethnic groups in Bosnia only consider what's best for their own ethnic group and not what's best for the country. Croatia however has expelled the Serbs which made it easier for them to have a succesfull democratic development. .

In a database environment, when you create or alter tables you often want to have a basic interface for standard operations such as insert, delete and update. This thesis report covers an analysis of what programs there are on the market for generating such interfaces and compares them against the demands of a real company. The analysis showed that none of the programs were completely meeting the requirements and therefore an own implementation of an interface generating program was created. The result is a PL/SQL program capable of generating files, storing them in a version handling system and executing the files into the database..

Nowadays naval units are participating in international missions, where new and in many cases tougher conditions will affect their propulsion. This essay deals with some of the now developed nanostructure coatings and gives a presentation of how the coatings could function on some exposed parts of the naval powertrain. The essay investigates the possibility that the coatings can be used as a protective layer that will reduce or prevent wear on selected parts of the naval powertrains. As a basis for the essay, nanotechnology is described, as well as different reasons that wear occurs and application techniques for coatings The conclusion is that nanostructured coatings can be applied and provide a much better result on hardness and wear resistance as of naval powertrains compared to micro-structural coatings, both for manufacturing and renovation. The essay presents a few examples of the military utility of the nanostructure coatings as well as suggestions for further research..