The project has been implemented in collaboration with Carl-Johan Lundberg on Deltagruppen Ltd in Jönköping. Problem introduction comes from Carl-Johan's own experience from the hotel sector. The problem that all hotels has is that they sell two products, i e. simple - and double rooms. Persons that travel in companies do not desire always to share bed.Focus in the work is to develop a product that holds together two simple beds and forms double bed, concurrent that it goes that converters to two simple bed without needing to disassemble the product and be done invisible.

Mapping a process enables a greater understanding of the work, and is standard to evaluate and improve a process. This thesis is conducted at Test Bed Mechanical Design at Scania in Södertälje. Test Bed Construction is a complex process, characterized by a large amount of creative work, technical challenges and coordination between different people and different organizational functions.The aim of the thesis was to identify the Test Bed Construction Process and to develop a visual model of the workflow that also served as support for the engineers in their daily work. During the mapping process, comparisons were made with previous research in lean product development to identify process improvement.A literature review on process mapping and process visualisation resulted in a method for process mapping. The study showed that research on process visualisation is neither structured nor well defined.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

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.

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

Forest enterprises have always searched for ways to improve efficiency. For the past few years there has been an emphasis on stock-keeping levels. Increased demand for fresh round timber and the need to decrease the amount of tied-up capital has made the forest industry reduce its inventory levels. This has brought on a higher demand on the timber supply from the forest management districts concerning both delivery in time and assortment output. As a result, the flow of timber has fluctuated a lot with serious consequence for the timber supply during 1994.

In order for a judgement to be enforceable in another Member State, there is a certain requirement for an "intermediate? court procedure, a so-called exequatur procedure. An exequatur procedure is both expensive and time-consuming. The average cost of the procedure within the EU is 2 200 euro in a case without particular difficulties. In more complex cases, the cost of the procedure can be validated up to 12 700 euro.

The waste of material is a big expense for manufacture companies caused by lack of quality. The cost by lack of quality often totaled to a big percentage share of the turnover when all cost related to lack of quality is included. New manufacturing systems like Lean production or Just In Time demands better internal quality for the manufacturer. To make those manufacturing system with small and none buffer stock successful the quality improvement continuously have to be developed.Measuring of waste of material in Bubs Candy?s factory where not simple due to the products does not have a permanent weight during the manufacturing process.

This thesis is about new technology in academic libraries in the form of Patron Driven Acquisition. As libraries take part in the digital era, a new model of patron driven acquisition has emerged. This model gives users more influence over the libraries electronic book collection. The collection development model changes libraries traditional role in the collection development process, from collecting for the future to the present.The purpose of this thesis is to gain knowledge of what acquisition librarians think about the effects of PDA on the collection, the acquisitions role and the cost structure. The theoretical framework relies on Christensen?s theory about disruptive technology and was used to interpret outcomes of new technology in libraries and its staff.Five librarians from four different Swedish university libraries were interviewed using a qualitative semi-structured method to carry out the investigative part of this thesis.

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

The increasing road traffic in Sweden will require investments in the infrastructure that the tax withdrawal of today will not allow according to a new government report, SOU 2006:33. An existing willingness to pay for those investments has therefore become an alternative to increases in taxation to be able to cover the costs. A proposal to let the willingness to pay, alternatively increases in taxation that act proportional, decide how a cost is distributed can be said to be related, but not fully correspond, with different theories of justice described by Robert Nozick and John Rawls. It can therefore be interesting to see how the two different theories of justice are edified and how they distribute a joint cost. The aim of the first part of the thesis is to present and criticize Rawls' and Nozick's theories of justice in a common formulated economic model.

The purpose of this paper is to describe methods to computerize a library and to compare theory with a process in a school library. The case study is based on a school library called Sunnerbogymnasiet which is situated in Ljungby. My questions are;- Which methods are parts of the process to computerize a library?- Which methods are used in the process in Sunnerbogymnasiet?- What does the practical process look like compared to the methods described in theory?In the paper I present the methods in the process according to the studied literature and compare these with a process at Sunnerbogymnasiet. The most significant result is that cooperation between the school library and the community library was the most important reason for the choice of library computer system.

The public sector in Sweden outsources its core business to a very large extent, whileinsisting on running its IT operations internally in a traditional way. IT as a service ingeneral and cloud computing in particular has become incredibly popular in recentyears, offering cost efficiency and greater ability for the business to concentrate on itscore activities, which is why it should be a promising alternative to the traditional wayof running IT internally. To achieve an understanding of why IT as a service has yetto take off in the public sector, a study of its use of IT/IS, what the effect of IT as aservice is, and the opportunities and challenges that cloud computing represents, isnecessary.The study, which was conducted using a qualitative hermeneutic approach, was initiatedby a literature review, followed by six in-depth interviews with five respondents,all of which hold many years of experience in the area. The outcome of the interviewsindicated that IT as a service should represent a promising and feasible way of reachinghigher levels of cost control, and a greater focus on core activities. Furthermore,the results indicated that Swedish legislation along with a high level of businesscomplexitymight be reasons for the low amount of IT as a service in the public sector.Through careful analysis and examination of the business? current situation, as well ascomprehensive knowledge of Swedish legislation with regards to the implications ofLagen om offentlig upphandling, the public sector can avoid IT as a service becomingmore expensive and more complicated than necessary, and achieve cost efficiencyalong with a greater focus on its core activities through it.Future research could examine the possibility of a framework for the integration ofcloud services within the public sector?s IT/IS environment, and whether there is aspecific size of a cloud implementation at which it?s more cost efficient to go withtraditional IT operations..

This thesis, in the field of healthcare logistics, has been carried out at Hjärt- och Medicincentrum (HMC) at the University Hospital in Linköping during the fall and spring of 2012/2013. The thesis is done by two students at Linköping University at master?s level within the framework of Industrial Engineering and Management.As Sweden's county councils should not make a profit or loss, it is important that the councils are aware of how much care processes cost. Kardiologiska kliniken at HMC in Östergötland?s county council is one of the clinics that are profitable.

This thesis analyses the prerequisites, profitability and competitiveness of eucalyptus plantation on the Iberian Peninsula and in Brazil. The thesis has a macro perspective and analyses a typical hectare of eucalyptus in each studied region. A survey methodology was used as a strategy to cover a broad perspective using expert respondents. The regions studied on the Iberian Peninsula were the ones found suitable for eucalyptus plantations from an economic point of view. The studied regions were Huelva in the South West of Spain, Galicia in the North West of Spain and Portugal.