The core process is responsible for internal business development and is the process that runs through the organization and the results which creates a value for the customer. Some research suggests that identification of the client's conscious or unconscious needs clarifying the so-called core process in the organization and operations can thus be more effective. The study aims to identify and analyze the experience of the core process within child health care. The method has been interviews with nine managers and 10 clinic nurses in a county. The results show a lack of knowledge regarding core process and process work.

Since the 1980s, companies have taken a larger interest in quality and it´s economic impact within the company. Having the knowledge that it´s not quality that costs money, but it´s rather the lack of quality. The work immerses itself in the field of cost of poor quality and the development of key performance indicators.The thesis is performed at Bufab Holding in Värnamo. Bufab Holding is a trading company which mainly buys and sells C-parts. C-parts include fasteners, other small metal-, rubber- or plastic parts such as wires, springs and electronic fasteners.The aim of this thesis was to make a survey of the cost of poor quality and to find key performance indicators (KPI) for cost of poor quality that can be continuously monitored.

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

The purpose of the thesis has been to explore the use of hedge fund styles when constructing portfolios of hedge funds (i.e. funds of hedge funds). The central question is if the use of hedge fund styles can significantly explain and improve risk adjusted returns (characterized by Sharpe ratios). The study has been done in collaboration with Optimized Portfolio Management AB who desire further knowledge and evaluation of hedge fund styles for their fund of hedge funds.To be able to create successful ex ante portfolios we have explored various prediction models for both risk and return. Our findings indicate that return prediction is problematic using simple models such as regression since the risk exposure of the indices appear to change significantly over time.

The main purpose of this thesis is to analyse the possibilities and problems facing a privatised work injury insurance. This discussion includes the element of premium differentiation. Todays´ Swedish social insurance system is ineffectively formed. The costs have dramatically increased during the 1990´s. The Swedish government is now looking for ways to improve the efficiency of the system.

Due to the globalization today the competition in the market has in- creased and it requires flexibility and produce according to customer demand. In order to reduce the cost of wages industrial companies are now considering moving the manufacturing to low-cost countries. To keep up with the competition in the market without moving the manu- facturing abroad, Lean Automation was developed. The concept of Lean Automation is to reduce the perceived complexity with automa- tion and make automation available for new users and in new applica- tions.Haldex Brake Products are situated in Sweden and want to maintain the manufacturing of the automatic brake adjusters in the country. It is a product well-known and highly exposed to the competition in the mar- ket.

Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

The goal of this paper is to provide a model for a sustainable electricity system to an island, in the Pacific Ocean near the equator.The method which has been used is to model supply and demand of electricity in the computer program Stella, through the creation of a dynamic system that balances them against each other. The result from the model will then be used to calculate the electricity price per kWh for the island.The result of the work is that electricity from solar energy is comparable with electricity produced from oil, if the oil pays for all its external costs, and the potential for pumped hydro storage plants is located. It also requires that consumers of electricity can be their own producers to avoid the expenditure of tax and reducing the cost of distribution. But since oil is a finite resource and has had a rising cost in recent years, while solar energy has had a declining cost, perhaps this will be a more competitive solution in the future.

Hand raising is a common method in schools and a way for students to engage in the classrooms turn-allocation (Andersson & Haglund 2006, p 35), but not all benefit from it. According to Dylan Wiliam (2011) hand raising divides the students by putting the students that participate in hand raising at an advantage versus the students that do not. This study aims to examine hand raising as a phenomenon and the students and teachers thoughts about hand raising. The main research questions were:How do the students perceive hand raising?How do the teachers reflect upon hand raising?How is hand raising usedas a tool by the students?The main reference to this study has been senior lecture Fritjof Sahlströms (1999) thesis Up the Hill Backwards.

Life Cycle Cost, often abbreviated as LCC, is a common tool for comparing the total cost of different alternatives, such as heating and cooling methods. Common heating and cooling methods in Sweden are geothermal energy, district heating and district cooling. This report aims to evaluate how different heating and cooling methods differ from each other while being applied on three different types of buildings, using selected LCC-models. Information about the selected LCC-models wasretrieved from each separate model and its website. Reports and agencies were used as sources for information about the heating and cooling methods.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

Tomo Hugglink (TOMO Skog) is an innovation for harvest and transport of biofuels. The system consists of a truck, a chipping unit and crane mounted on a link and a wood chip trailer. The system works in such a way that the chipping unit is disconnected and placed on the site and wood chips are loaded directly into the wood chip trailer.The aim of this study was:- To examine the performance of the TOMO Hugglink system under different conditions such as the size, placement and quality of the pile.- To calculate the cost per raw ton for two vehicle combinations at different transport distances and to examine the effect of a reduction in set-up time and an increase in load weight.- To identify possible improvements with the TOMO Hugglink system.A time study was conducted within the thesis work to make it possible to determine production and time consumption. In the subsequent economic analysis the cost per tone at different transport distances was calculated for two different lorry concepts. Furthermore the effect of a reduction in set-up time and an increase in load weight was calculated.Under current conditions the utilization of the chipper is low and only 29 % of the total system time is occupied by chipping.

The core process is responsible for internal business development and is the process that runs through the organization and the results which creates a value for the customer. Some research suggests that identification of the client's conscious or unconscious needs clarifying the so-called core process in the organization and operations can thus be more effective. The study aims to identify and analyze the experience of the core process within child health care. The method has been interviews with nine managers and 10 clinic nurses in a county. The results show a lack of knowledge regarding core process and process work.

With the elevated oil prices of today it is necessary to look for other heating alternatives. If the oil price continues to develop in the same way it has done the last years it will soon be impossible for many producing garden companies to survive. The purpose of this diploma work is to compare three different fuel options in order to find the most economic one considering the conditions of Katrinebergs Handelsträdgård AB. In relation to oil it is profitable to change to any of the three alternatives: wood chips, wood pellets and grain. The most profitable option is to change to wood chips. This alternative has a payoff time less than three years and after that the annual saving compared to the oil is relatively high. The annual cost is 65 % of the cost of the oil alternative.

Since 1996 the Swedish households have ten folded their volume of loans for own homes that is attached to a floating interest rate. Also in 1996 the Swedish electric market was deregulated. These two facts have increased the volatility in the household expenses for these two commodities. This thesis studies the risk for homeowners attached to the exposure against the electric and the credit market. The risk model used is Cost-at-Risk which is usually used by public authorities for analysing the risk involved with national debt.