Detta examensarbete har utförts på uppdrag av H&M Mail Order Division i Borås, somansvarar för postorderverksamheten inom H&M AB. I juni 2007 öppnade man ett nyttcentrallager i Poznan, Polen som förser distributionslagret i Borås med varor. Övergången harinte varit smärtfri, och man dras med problem som leder till merarbete och ökade kostnader iBorås. Syftet med examensarbetet är därmed att kartlägga material- och informationsflödetmellan Borås och Poznan, för att identifiera de problem som skapats samt att geförbättringsförslag. Arbetet avgränsas till att undersöka vilka interna faktorer som påverkarflödet i de båda lagren, och uppsatsen kommer inte att beskriva hur olika förbättringsförslagska implementeras.För att få en inblick i problematiken användes olika metoder.

Distillers? grain is a by-product of ethanol production. Corn, wheat and barley are the grains that are generally used in the distillery process. Distillers? grain is rich in protein and phosphorus.

There have been significant changes in the agricultural sector during the past 20 years (Jordbruksverket, 2008). The development of today is towards deregulation and adaption to global market conditions. As farmers try to adapt to the changed and more competitive market conditions investments are often necessary (LRF Konsult et al, 2012). Loans to agriculture and forestry businesses have increased to record levels and debt has doubled over the past years. The financial turbulence of the past years has contributed to an increase of the meaningfulness and willingness of the banks to be able to understand and handle risks associated with agriculture and forestry (Breiding, 2010).

High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator?s sequence, and no value is added.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.

High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator?s sequence, and no value is added.

Biodiversity consists of all life on Earth and in all forms. Biodiversity is often discussed at three levels: ecosystem, species and genetic variation within species. Biodiversity also provides many of the ecosystem services performed by nature and that we depend on, including cultural services such as aesthetic values, education and recreation. In Sweden the environmental objectives are central; there are 16 environmental quality objectives, and "A rich plant and animal life" is one of them. Conservation and sustainable use of biological diversity is a prerequisite for achieving also most other environmental objectives. Another environmental quality objective that is tied to a rich biodiversity in cities and biodiversity is "Good built environment" where cities, towns and other built environment should provide a good living habitat and contribute to a good environment.

Title:"All the news that´s fit to print": A quantitative content analysis of The New York Times and Dagens Nyheters front pages on the basis of tabloidization theory.Authors: Pär Brolin & Kristoffer OlofssonAim: We intend to distinguish elements of tabloidization in two daily newspapers as an effect to the increased economic and public orientated business models. The New York Times and Dagens Nyheter has been chosen mainly because they operates within different national media markets, secondly they are well known for their high journalistic standard. Based on the upcoming result, it's in our concern to illuminate these possible changes effect on the overall journalistic quality and discuss its importance. We aim to reveal the actual state of tabloidization in the two high quality newspapers The New York Times and Dagens Nyheter and thus answer the following questions:- In which way are the elements of tabloidization shown in The New York Times and Dagens Nyheter in a contemporary context as well under a twelve years period?- Based on the achieved results, what are the main differences between the two examined newspapers and what potential impact could it have on the journalistic quality?Method/Material: In order to perform this study, we have executed a quantitative study built on content analysis of the two newspapers front pages.

High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator?s sequence, and no value is added.

This thesis reports on a case study of two different organisational forms in the Swedish forest industry; the geographic and the functional organisation. The work in the geographic organisation is carried out within districts under the supervision of an overall responible district manager, where as in the functional organisation the work has been divided into functions headed by function managers. Forest magement, logging and wood purchases are examples of such functions. The general idea of the functional organisation is having the functions working over a larger geographic unit, without subdividing district boundaries of the region. Also a third organisational form of current interest for the forest industry; the process orientated organisation, is analyzed in the case study. Here, a company outside the forest industry has been analyzed, since no forest company was considered to have made as much progress of changing organisation to process orientation. In the report I present the results from qualitative interviews, where I give the reader a picture of the motives behind each organisational form, what the form implies for some of the company?s interested parties and the organisations? views on future organisational development.

In Sweden there are laws and recommendations from The National Board of Health and Welfare about the importance of a user's involvement in and possibility of influencing services directed at them. Even with such good intentions the same board reports that it is hard to know if people experience that they do. The purpose of my study was to examine how professionals can use their knowledge to help users increase their sense of influence in services that they use. My focus has been on adults with neuropsychiatric disabilities within the autistic spectra, such as Asperger syndrome, and on the professionals working with them. The specific problem among people with neuropsychiatric disabilities is a lack of social skills.

The Swedish cooperative Lantmännen Ekonomiska Förening has initiated a project labelled "Operation Blåljus" that includes an extensive program for closing down elevators. The number of elevators will be reduced from 92 to approximately 15 after harvest of 2007. The objective of Blåljus is to increase the price of grain with 10 öre/kg. A project has been initiated at the Lantmännen Grain division where the purpose is to provide the farmers with support in their decisions and practical advice how they can load a 35 ton grain truck on 30 minutes. The result from the project will serve as a support system to the farmer in his ambition to achieve cost efficient systems to load a truck with grain on the farm.

The world?s population reached more than 6.9 billion people in July 2011. It is expected that the population growth during the next 40 years will take place mostly in low-income countries and the population increase will be 2.3 billion people during 2011-2050. A rapid urbanization is also expected to result in 57.7 per cent of Africa?s population living in urban areas in 2050.

Serum thymidine kinase 1 (TK1) activity is used as a tumor marker in disease monitoring in veterinary and human medicine. TK1, an intracellular enzyme, is involved in a salvage pathway of DNA precursor synthesis. TK1 is used in DNA precursor production by catalyzing the transfer of the gamma-phosphate-group from a phosphate-donor to the 5?- hydroxyl-group of thymidine forming thymidine-monophosphate. Nucleoside monophosphosphates are finally converted into thymidine-triphosphates. TK1 activity significantly rises in the G1 and the S phase of the cell cycle.