Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

This thesis has been carried out at the Building and Civil Engineering Programme at Chalmers University of Technology in cooperation with NCC Technology. The study aims to investigate the optimal design of a library of standardized structural solutions for in-house multi-family buildings and what benefits it brings. Today NCC use technology platforms to improve efficiency and simplify the construction process. The platforms provide the constructors guidelines on how construction details should look like, but the details are not complete. NCC Technology started in the spring of 2013 a project to investigate what benefits there are to create a library of standardized structural solutions for the constructors, with more detailed solutions than in the platforms.

Outsourcing in IS/IT offers organizations the possibility to use external resources, maximize flexibility and focus on core business, this prompts many organizations today to be less keen on developing IS/IT-services in-house. Sourcing IS/IT is however a complex activity in itself thus requiring competencies in many areas of expertise and lots of organizations has experienced the challenge of managing the necessary competencies to ensure successful Information Technology Outsourcing (ITO). A literature review in the field of outsourcing revealed the lack of a comprehensive competency management framework with the ability to guide competency resource planning in ITO projects. In order to highlight the problem area, an extensive and thorough literature review and an empirical case study which investigated the skills and assets in ITO projects at ten major Swedish organizations was conducted. The study found that it is possible for organizations through structured analysis of their intellectual capital, using the competency framework developed within the study, to plan sourcing processes and prepare the necessary changes to ensure the ITO projects can be implemented with the desired effect..

Facilitated by the breakthrough of the internet, new ways of organizing internet-based projects that harness the power of the crowds are becoming increasingly common. Today there are ways of using the crowd as paid labour, as funders of your new project ventures and even for helping scientists doing science. Staying true to its traditional principles of objectivity and trustworthiness while asking the crowd to contribute, crowd generated ?Citizen Science? does not provide even the slightest amount of pay in exchange for the time and effort put in by their contributors. Surely there can not be many people willing to do such a thing voluntarily? Actually, practice is showing the exact opposite with contributions counted in their millions among the more popular Citizen Science projects.

A persistent problem in the construction industry is its low margins of profit. It is often difficult to earn money due to low efficiency and high costs. Logistics on the construction site answers for a large amount of these costs and it is therefore of interest to find new, more efficient logistic solutions. The purpose of this thesis is to compare two different logistic systems and further to evaluate which one that is the most efficient and profitable. A comparison is made between the traditional logistic systems used for years and a new logistic system developed by an industry association called BEAst.

Syftet med studien är att undersöka om en geografiskt begränsad marknad inom byggbranschen underlättar en implementering av Lean Construction. För att undersöka detta har jag utgått från två forskningsfrågor: vilken inställning de tillfrågade byggföretagen har till Lean Construction och hur de arbetar utifrån ett Lean-perspektiv? Utifrån ett antal grundprinciper från Lean Construction formades en enkät för datainsamling. Resultaten från undersökningen visade att respondenterna som bestod av platschefer/arbetsledare och underentreprenörer överlag tyckte att de områden som tagits upp var viktiga för en lyckad byggprocess och en stor del av respondenterna även arbetade utifrån ett Lean-perspektiv. Enkätundersökningen tog upp nio områden: samarbete, Visible Planning med detaljerade veckoplaner, Just-In-Time, slöseri, standardisering, Kaizen, innovationer, Last Planner med arbetsplanering och Percent Plan Complete från Last Planner konceptet.

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

This is a study, the purpose of which is to investigate how the construction company Sefab Bygg AB is able to increase its profitability and render a more efficient production process through logistic solutions. The study is made during one of Sefab´s present projects. The project includes sanitary renovation of 650 apartments in the co-operative Opalen in Norrköping.To find out whether changes of logistic routines are profitable or not, it?s necessary to evaluate the total cost of the changes. A total cost analysis is a mapping of all the costs for a particular material, on one hand for the present situation and on the other after the change.

The problems caused by the current engine casing in aluminum for Volvo Buses Corp. are the mainfoundation for this degree project. Lack of maintenance combined with a construction poorlyadjusted for assembly has resulted in the fact that the engine casings rarely get reassembled whenthe service is completed.The degree project has mainly been following ?Olssons. F, Principkonstruktion, Compendium, Lund?and ?Olssons.

This report deals with activities that from a CSR perspective are considered to create a shared value for a medium-sized construction company in Sweden. The CSR definition used in the report is the European Commission?s since it reflects the valuecreating aspects of CSR, in contrast to the traditional philanthropic aspect of CSR.Companies in the building construction industry have difficulties identifying activities that create value in society and in the company. The aim with the project is to, from a CSR perspective, identify and evaluate value creating activities in a building construction company. The activities will be evaluated with respect to competitiveness and how they can be implemented into an organization.

This Projects goal was to develop a manual, which was to be used as help for a fishing company in the making of an SMS (Safety Management System). The manual was going to follow the guidelines presented by the IMO (International Maritime Organisation) and the Swedish Transport Agency. The projects client was a smaller fishing company that was about to build a fishing vessel.The work has been carried out as a project, it was finished within the schedule and the client was most satisfied with the result. The client has used the manual in the making of the Safety Booklet (SMS) and they are now certified according to the rules of the Swedish Transport Agency..

Ground construction has to a large extent been dominated by traditional meth-ods during the last 50 years. Although the construction has been changed meanwhile innovations are not accepted. In collaboration with NCC Ltd Region South, I have examined a modern con-struction methodology that has been developed by NCC for future large pro-jects. The method is divided into two central phases. Phase 1 is? Single Pro-duction? which is a preliminary period for ground constructions to come.

This study aim?s to examine how conceptions regarding culture and ethnicity influence the daily work of personnel in integration projects financed by the European Social Fund (ESF). The method of this study was individual semi-structured interviews with nine persons working in three different projects. The reason why we have chosen these specific projects was because of their work with immigrant participants. Concepts that our study is based on was culture and ethnicity, but also the theory considering in-groups and out-groups.

IT is a natural part of the work today when it comes to projects. There are many aspects that are wholly or partly dependent on IT support actions to proceed efficiently. Although there is still situations where IT is deselected as a tool. The factors that make it look like this is not always included in the calculation, which resulted in the failure that could have been remedied with the right tools to solve the problems. The project form which today is increasingly common with all major groups involved enables IT tools' impact also becomes an increasingly provided they are used properly.

Introduction: Mental illness is a public health issue which 20-40 per cent of the inhabitantsin Sweden suffer from. Many factors can lead to mental illness and because of that it isimportant that different organisations and professions collaborate in prevention and healthpromotion work. To develop the collaborative process by noticing difficulties and successes,documenting, follow-up and evaluation is of great importance. Aim: The aim of this literaturereview is to investigate which methods are used for evaluation of health promoting anddisease preventive collaborative projects, which focuses on mental health directly orindirectly, and find out what results these projects has revealed. Method: Literature reviewwith descriptive design.