If Swedish companies are to compete with companies in low-cost countries they have to achieve a more efficient production. The purpose of Total Productivity Maintenance (TPM) is to increase the company's profitability by increasing the productivity. TPM is a method that involves all employees and aims to prevent failures in order to increase the availability of existing equipment.The aim of this paper is to evaluate the implementation process of TPM and give recommendations for the further implementation process. The conclusion and the analysis are based on a case study done at a production department at ABB Cewe-Controls facilities in Nyköping. The case study consists mainly of qualitative data from participation observations, surveys and interviews.Commitment of the management is a key factor in the implementation process of TPM.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

Background: The fierce competetivness that characterize todays market force the companies to differentiate their offerings to a greater extent. The customers do no longer choose their supplier on the attributes of the products alone. Their purchase decisions also depend on the relationship the customers have with their supplier. With new customer channels like the Internet and advanced computer systems companies can increase the value for their customers through a better understanding of the customers needs and preferences. In this way companies can create longterm relationships with their customers.

The purpose of this study is to create an understanding of how a company selling commodity products works to create interest and loyalty among customers and how to stand out relative to competition. Based upon present theories within marketing communication, a comparison is made with actual market information to understand how well the theory can predict reality. The study is applied to the dairy industry with the company Valio as the bench mark. In total four persons have been interviewed, marketing manager and category manager at Valio Sweden, and also project manager and art director from their advertising agency. The qualitative data obtained has been compared to predications given by theory.

The purpose of this paper is to investigate the possibility of replacing data from highspeed filming (Qualisys motion capture) with data from Inertial Measurement Units (X-io technologies), when used to run a model of torso and pelvis in OpenSim. Qualisys motion capture data is used as the golden standard to validate the result visually and with Bland-Altman plots.In order to obtain comparable data experiments are conducted where both methods of collecting data are used simultaneously. Data from the IMU's then need to be processed in Matlab before it can be used to run the OpenSim modell. Several Matlab programs rotate the IMU data to a static reference frame, filter and integrate it, then create viritual markers that correspond to Qualisys' optical markers.The conclusion is that using IMU as a method for collecting data can replace Qualisys in some applications, but not in ones that require high precision. However, this paper only begins the examination of IMU's and there are most likely improvements to be made..

This study aims to investigate development and reasons behind sustainability reporting in large Swedish companies. By examining 15 companies? environmental and sustainability reports between the years 2000 and 2008, data was collected on matters such as frequency, scope and design. Identified trends were to a large extent in line with previous studies on international development; sustainability reporting is growing in several aspects. The authors have found one major reason for this development to be increasing requirements and expectations from stakeholders and a need for companies to legitimize their actions.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

We performed our thesis at SCA Hygiene Products in Falkenberg. Our task has been to present a suggestion for a solution of the packing of giveaways that the company uses.In the current situation the work is performed manually, and the company wants to automate the process. In the following report, we present the different solutions that we have developed in our definite model. It includes a picking solution, a shaking table and trays. The product choices we have made are based on existing solutions.To help, we have used Fredy Olsson's books in principle and primary structure.

Background: It is necessary for a company to hold some unique and irreplicable competitive advantage in order to be able to succeed in a market. In a market where public procurement is an important part the competitive advantages will be characterized by the fact that some of the participants on the market are public organizations and that their actions as for procurement fall under the legislation LOU. The characteristics of competitive advantage also depend on and change with continuous changes on a market. Purpose: The purpose of this thesis is to study the competitive advantages that are presenton a current market characterized by public procurement and how these are created. The purposes is also to based on the trends on the market today study and predict the nature of the competitive advantage on the market in the future as well as the changes that we think will occur on the relevant market.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

High technology companies in Sweden spend a huge amount of money on research and product development in proportion to what they get back in earnings from their inventions. Product development has traditionally been regarded as much more important than business development. This thesis aims to point out the critical factors behind successful business development processes for high technology companies. We have chosen to make a case study of Hexagon, a highly successful and innovative company within the measurement technology business. Internal and external actors that are important for business development have been identified and interviewed in order to understand how ideas are developed and executed.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

The author of this report has created a Web-based invoice system and CRM at therequest of the company Webhouse.se. The purpose of the System is to makeeveryday tasks in the company easier. The system also needed to prevent mistakesand errors by managing orders and invoices.The system has been created with the company?s requests in focus. During thedevelopment of the system information security and interaction design have beenimportant aspects that have been taken into consideration.The system has been created using techniques such as PHP and MYSQL.

Eco-design is all about improving products environmental performances throughout the products lifecycle by including the environmental aspect into the product development process. There are a large number of different tools that can be used for this, but there are several factors that can affect which one will be the best to use. Some tools for eco-design takes comprehensive studies and can only be performed by experts, while some tools can be used more time- and cost efficient and with basic knowledge. The choice of tool should be based on the company?s situation.This report describes the research of how the design and furniture company Blå Station could include a tool for eco-design in their product development process.

Abstract: The purpose of this thesis is to study the importance of having a website for traditional service companies as well as the factors that might influence its importance. This is done by answering three research questions that all contribute to the answer of the main purpose. A qualitative study has been performed including eight interviews with respondents from eight different service companies presenting four different types of businesses. The empirical findings of the study are analyzed with the help of the theoretical frame of references in order to identify the most interesting conclusions. The results of the thesis state that the main purpose of the website among the studied companies is to rationalize and save costs.