This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Lean Production is used by many manufacturing companies. Companies in process industries do not use Lean Production to the same extent today. This is part of the report's issue to explore how Lean Production can be applied to a company in the process industries.The investigated company is a processing company that manufactures various types of foil. The company wishes to streamline its production and has therefore asked the authors to examine if Lean Production can offer the company improvements in their production. Lean Production value stream mapping tool has been selected to identify and analyze the current state of two of its products in production.

The explosion of new digital media puts pressure for developments within copyright law both in Sweden and internationally. These developments are taking place on two different international areas: (1) WIPO which is a part of the UN family and (2) the EU where a new directive on copyright law is being prepared and probably implemented during 2001. The aim of this thesis is twofold: (1) to study which considerations libraries must make when handling the new digital media both under today's copyright laws and under those which are being developed internationally. (2) What will be the consequences, for Swedish libraries, if the new EU-directive on copyright law is implemented in Sweden? By analysing current copyright laws, international treaties and the proposal for a new EU-directive as well as the national debate the thesis brings attention to a number of central issues for libraries.

In today's society the borders between work and leisure blurs out more and more, and just as we might bring our work home, we might as well take our leisure to work with the help of so called smartphones with constant connection to social networks such as facebook and twitter. But what happens when the small talk around the coffee machine in the workplace gets out in public spaces? Instead of complaining to my closest colleague when my boss is acting like a fool or when my workload sky rocketed, I might now instead update my status on facebook with my complaint. But what am I actually allowed to write about my employer? And has the employer any possibility to act legally in respond to what I write?For the younger generation, who more or less is grown up with these social networks, I think this demarcation can be difficult to draw and understand.In this essay I deal with the issue of whether a principle of law, such as the duty of loyalty might collide with my constitutional right to use freedom of speech against my employer..

AbstractThe Municipality Council decided in 2010 to develop a comprehensive energy efficiency strategy with financial and methodological support from Energimyndigheten (The Swedish Energy Agency). The strategy should include 3 major parts: an inventory of the 2009 energy use defining the current situation, the 2014 and 2020 goals for energy use, and an action plan for goal achievements. According to Energimyndigheten, the strategy must include all municipal administration premises, vehicles, and all majority-owned companies (as Laholmshem, the municipal housing company).The report describes the inventory work in order to obtain the 2009 energy use and the sources of information used. The inventory values are used as the base year values for the 2014 and 2020 goals. The inventory showed that information about the vehicles is dispersed in the municipal administration and no clear structure exists with respect to mileage and fuels used.

As the cities are becoming more crowded, the urban distribution has become a major logistical challenge. Some commonproblems in the inner cities arelimited accessibility and idling. Many of Sweden's municipalities are above the limit values for PM10limit set by the EU.Sundsvall is one of these municipalities and has the vision to create a sustainable city and region. Sundsvall LogistikparkAB is part of an EU project, SMARTSET, which is collaborationbetween several cities in Europe. SMARTSETSundsvall is about to develop a market-based sustainable model for city logistics.

Youth culture and social problems associated with youth groups have existed for decades. We have chosen an explorative case study design to highlight young people's revolt against parents and society and how society has dealt with social problems of youth and how those were perceived. ?Raggare? were considered a major social problem in society. The material in the study comes from eight qualitative interviews and literature of previous research of the current youth culture.

Youth unemployement in Sweden is at an all-time high, a fifth of all university and college students live in poverty and the number of young on welfare is increasing. This study attempts to answer the question of how youth deprivation has been made possible as a consequence of political action, focusing on youth unemployment. I critically examine the role of the Swedish government, the Swedish Labour Organisation (LO), and the various government departments through text analysis, in order to answer the question of how the current discourse on youth position in the labor market. Because youth unemployment is not an isolated phenomena the analysis covers several policy areas, such as education policy, labor market regulation and housing policy. I use discourse theories drawn from Laclau and Mouffe to expose how language is used as an instrument of political power. I conclude that the current situation is a result of policy choices where the young have fallen behind due to lack of political organization. Their situation is not problematized to the required degree and is often explained on an individual level rather than on a structural level. .

The aim of this master thesis is to study electronic publishing, and our main purpose is to examine different strategies of publishing such as: markup languages and page description formats. We examine in what context these strategies are used for publishing, when it comes to scholarly documents produced by Swedish universities and university colleges during the spring of 2002. We apply a sociological perspective as the theoretical framework for to identify the main purposes for scientists to publish their work. We also discuss properties belonging to the different formats: XML, HTML, PDF and PostScript. By doing a content based survey of the websites at Borås University College and at Gothenburg University, we have found that the most common form of electronic publishing, regarding scholarly documents, are lists with bibliographical information on publications and presentations of current research.

The work presented in this report is written at IEIs department on Linköping Institute of Technology. The report aims to increase the assembly efficiency at Wigells AB. The report shall be used as a guide for the implementation of changes at other workstations in the company. Together with Träcentrum in Nässjö, Wigells AB has identified the needs of this study and contacted IEI at Linköping Institute of Technology.In order to implement an efficient assembly line at the company, studies on lean production have been made. This theory has been studied and together with our own views and findings at the company we have analyzed the assembly area.Wigells is a small company that manufactures wood furniture.

The object of this essay has been to investigate the interlibrary loan service at the universitylibraries of Borås and Kalmar. For this purpose a quantitative and a qualitative methodhave been used.The main body of information consists of statistic data concerning the incoming interlendingorders for a three-month-period. In order to examine the circumstances under which theinterlending activity exists several interviews were made.The study showed that there are several important factors which together make up the complexitythat governs the interlending activity. What type of demand there is depends on theeducational level, whether the different study programmes have a broad or limited subjectorientation or not, and if the demand is of a constant or an inconstant nature. Well-establishedroutines at the information-desk and co-operation with the departments of the different studyprogrammes are important factors in keeping the knowledge of what books and serials areneeded up to date..

The municipality, of Gatukontoret in Local government of Borås has in the long run, a required need to look after the current heating devices (the gas production plant) in sewage treatment plant, called Gässlösa. The practical work of the examination is about, trying to find a better way to take care of the current heat recovery. That may be one way or another, rather easy to implement in the existent construction.Through the work to increase the efficiency of the gas engine, implement of some external cooling system by heating exchange device. That gives an opportunity to heat (primary) the digester, (but even all internal public areas) with its own superfluous heating.The report shows that if the management group may invest 422 704 crown to implement a heat exchanging device, it gives more space to reduce the need to buy expensive external energy. Gatukontoret´s pay off time, for buying machines, is 20 years, with reservation to calculate with 4 percent internal interest, leads to the yearly mount of 31103 crowns.If Gässlösa increases the gas engine time in (effective) duty approximately (correspondingly) 48 hours a month the entire investment will generate a profit in January in year seven after the implementations.

Purpose: The purposes of the current study were to investigate whether there were any differences in the perceptual ability between professional and non-professional ice-hockey players and whether professional players are better at distinguishing, paying attention to and concentrating on what is important during intense physical activity. Method: Twenty male ice-hockey players (10 from both the Swedish first and third divisions) participated in the study. Wingate test were used for physiological measurements while three psychological tests were presented in front of the participants. Stroop, Flanker and Fast counting tests were used to measure perceptual and coping abilities during intense physical activity and the differences between the two groups. Results: Fast counting and Flanker word 2 tests showed a significant difference between the two groups, whereby the professional groups was faster and more accurate than the non-professional group in answering.

In April 2010 Vägverket (the Swedish National Road Agency) andBanverket (the Swedish National Railway Agency) will merge intoTrafikverket (the Swedish National Traffic Agency). Trafikverket willassume unified responsibility for the risk management that atpresent is responsibility of Vägverket and Banverket separately. Atpresent, as it will be shown in this thesis, Vägverket and Banverketshare the same theoretical background for risk management but usedifferent implementations often within the same agency. The use ofdifferent implementations results in a reduced transparency of therisk management both within and outside the agencies: this willbecome even more problematic when they will be fused intoTrafikverket.The aim of this thesis is to review the current risk managementmethodologies used at Vägverket and Banverket and to suggest aunified tool for the risk management at Trafikverket. This will bedone by focusing in particular on construction projects, one fromVägverket (Partihallsförbindelsen) and one from Banverket(Nynäsbanan).

The purpose of this thesis has been to determine experimentally how good a peltierelement is to convert waste heat from wood burning. Three different peltier elementswere used in a comparison study. The comparison was mainly done to know howmuch power could be obtained from each element. Even, a circuit with a step-upfunction has been created to give a higher output voltage than the peltier elementitself. The result of the experiments was a low output power, the highest valuereached 2.18W.