Kartläggning av de inställningar som finns hos förvaltningsfastighetsföretag med anledning av införandet av IAS 40 samt praxis. Intervjuade företag: Brinonva, Castellum, Heba, Kungsleden och Akelius..

I vår produktion har vi tagit fram ett system för order- och lagerhantering, med vikt på realtidsuppdateringar, åt en extern mottagare där infrastrukturen inte hängt med i företagets utveckling. Vi valde detta projekt i syfte att bredda våra kunskaper inom både programmering och projekthantering. Denna slutreflektion tar upp den förundersökning vi gjorde för att kunna besluta om vilka verktyg vi använde i utvecklingen, den tar även upp vårt sätt att hantera och planera projektet. Under projektet har vi arbetat med en egenutformad arbetsprocess vilken även beskrivs här. --- Our production has been to design a system for ordering and supply management with emphasis on realtime updates to an external recipient, where the infrastructure has not kept pace with the development of the company. We chose this project in order to broaden our knowledge in both programming and project management. This text brings up the investigation we made to decide which tools to use in the development, it also brings up the way we managed and planned our project. During the project we have worked with a self-designed software development process which is also described here..

Uppsatsen syftar till att studera hur verksamhetsstyrningen på fyra utvalda företag ser ut i goda och dåliga tider. Vi har använt oss av ett kvalitativt angreppssätt genom ställda enkätfrågor till chefer samt en chefsrekryterare. Angreppsättet är även abduktivt då vi växlar mellan empiri och teorier. De utvalda företagen är placerade i Brandingers modell över planeringssituationer för att sprida dem enligt kriterierna "föränderliga affärsförutsättningar" och "lätthet att förändras". Vi har kommit fram till ett antal hypoteser som visar på tendenser att mer förändringsbenägna företag förändrar sin verksamhetsstyrning i större utsträckning.

The management of information is one of the key aspects within a successful andefficient product development process, particularly regarding complex products.Scania CV AB is at the moment developing a new IT-system, OAS, which aims tomanage the company?s product data. With this as a background, the purpose of thismaster thesis is to identify the cross-functional user needs within Scania?s organizationconcerning product data and the management around it.To fulfill the purpose, an empirical study consisting of 40 personal interviews with 50representatives from different functions within Scania?s organization was carriedthrough. The empirical data was then analyzed focusing on identifying thecross-functional needs and issues.The study points out that there is a big potential regarding improvement among themanagement of product data.

Efficient energy use in the housing sector is crucial for achieving a sustainable society. The expansion of this sector only represents a fraction of the existing houses, hence it?s within the existing houses the potential for energy savings lie. This potential has been analyzed in order to determine if it?s possible to cut the current energy demand in half.

To be a farmer and have suckler cows is a difficult combination especially considering the economy. Because of the increased feed costs, the margins have become tighter. The meat price from beef cattle has increased a little when this text is written (spring, 2008), but not so much that it covers the cost for feed etc. I have a small suckler cow production on approximately 30 cows and 2 bulls plus followers as a part-time business. The herd is tied in the old dairy stable built in the late seventies.

Today Scania give a high priority to the continuous improvements on the quality of their vehicles. To follow up the flaws in product quality, which are recognized by the repairs at the local workshops, material requests are carried through to be able to analyze the defects at the plant in Södertälje ? in purpose to improve the product quality. The material requests are also carried through to compensate the workshop for their expenses and to check that they are working according to the company?s warranty manual.Due to local routines and different distribution structures at the different markets the lead times and the costs caused by the flow of material are hard to estimate.

Syftet med denna undersökning är att identifiera, utifrån leverantörens synvinkel, lämpliga förändringar i processer som leder till reducering av slöseri i byggprojekt. Därefter vill vi ta fram en referensram för hur Supply Chain Management bör utformas och styras för att genomföra förbättringar inom de identifierade förändringsområdena.Uppsatsen bygger på en kvalitativ fallstudie av en materialleverantör i branschen, samt en vetenskaplig rapport inriktad på slöseri inom byggprojekt. Fallstudien baseras på material från interjuver och observationer. Både byggbranschen och fallföretaget studerades utifrån utvalda teorier om slöseri och värdeskapande samt Supply Chain Management.Den teoretiska tyngden ligger på Supply Chain och Supply Chain Management. Därefter användes teorier för slöseri och värdeskapande samt vilka beståndsdelar och hur man ska analysera de olika beståndsdelarna.

Umeå University currently uses two Course Management System, Moodle and Sakai (Cambro). Both Moodle and Sakai are based on open source code and are today the two more popular choices among Swedish Universities. They both have different strengths and weaknesses both from a technical perspective and a user perspective. This can create problems for a course responsible/teacher when it comes to planning the course structure at a distance course but also when planning the course structure on a campus course that uses a Course Management System. With this as my starting point my formulations of questions become:How do the Course Management Systems that Umeå University uses differs, both from a technical perspective and user perspective?What possibilities is there in the Course Management Systems to use a different Course Structure?Is there a noticeable difference on the view of Course Management System of teachers and students at different departments?The purpose with my essay is to create a basis that course responsible/teacher can use to plan the course structure.

Syftet med denna studie inom den svenska dagligvaruhandeln är att studera vilken attityd konsumenter har och varför, när de värderar utbudet av EVM och LVM i butiken. Jag ville ta reda på vilka attibut och känslomässiga värden det är som påverkar konsumenten när, hon/han i sitt medvetnade positionerar EVM och LVM i förhållande till varandra. Eftersom problemområdet utgör en kunskapslucka inom Category Management litteraturen valde jag en explorativ inriktning. Genom den kvalitativa metodens djupintervjuer sökte jag uppnå en förståelse för problemområdet. det som farmkom i studien var att om man inom Category Management säger sig ha konsumenten i fokus så måste butikens varumärkesportföljen ses över.

The guest harbor on Utö, Utö Gästhamn, is currently using electricity for heating all of the water used in the showers and taps. Because of the large amount of visitors, especially during the summer months, the hot water usage gets very high and that is also the case for the electrical bills. During the year of 2011 the cost of electricity for Utö Gästhamn reached a total of 257 500 kr. Out of these 257 500 kr approximately 142 000 kr, 55 % of the total cost, were because of the water heating.The report is the result of a cooperation with Skärgårdsstiftelsen, the Green Islands-project and Utö Gästhamn where the mutual goal is to dimension a solar energy system, to promote the sustainable development.Initially the different techniques for the solar energy system are researched. The techniques are plane solar collectors, evacuated tube collectors, pool collectors and photovoltaic cells.

When the Swedish Forestry Act was changed in 1994, brushing of young stands became non mandatory. Since then the annual need for brushing in the country has increased by about 100 000 hectares per year. In later years the price for biomass energy has increased to the same level as pulp wood. The high price on biomass energy and the large areas of stands in the need of brushing has created a new market with its own technical, economical and environmental conditions. There is a development of various techniques to manage the forestry stands with late brushing.

Over a long period of time, there has been a rich debate in the academic and financial world if active management can generate an excess return. Many experts say that the current active management strategies is nothing more than a money grab that produces large gains, for banks and investment firms, through high management fees while producing no excess value for the individuals buying their service. In short, an effective market makes it almost impossible for fund managers to produce value for their clients in the long run.No argument has only one side though, other experts say that active management has a role to play because not all investors are rational. This irrationality can lead to mispricing on financial assets in the marketplace and in turn lead to an ineffective market where active management can fill a much needed role. The purpose of this study is therefore to see if active management strategies can create a higher risk adjusted return, taking management fees into consideration, during times of high volatility when the uncertainty is at its peak.

The use of temporary workers gives companies the opportunity to be flexible, by avoiding hiring and dismissing workers because of economic conditions and trends in demand. The management control in use at the company has the purpose of influencing employees? behaviour to act in the company?s best interest and towards its goals. The management control should also influence the behaviour of the temporary worker. The companies have to create motivation and commitment among the temporary workers although they are employed by a staffing agency.

This thesis has been carried out onbehalf of Lindborg & Sons in Örsundsbroand is a concluding part of the Bachelorof Science program in ConstructionEngineering at Uppsala University. Theaim of the project is to make a plea fora database of good examples of themachine room types using Revit drawingprogram, and work out a correspondingworksheet .At the start of the process it becameapparent that there were somedifficulties in using Revit to creatingmachine room types of the variety whichthe company builds. For modelling ofoblique, curved and irregular lines, Ihad to use my AutoCAD Architecture andthen import them into Revit.The creation of calculus in Excel wastime consuming. On the other hand, it isa one-time work to create the template.The advantage of Excel is that there isno need for a re-calculation at the costof various types of machine hall. Allthat is needed is to replace the variousparameters.