Vid produktutveckling inom industriföretag finns idag luckor vad gäller IT-stöd i arbetets olika faser. Införandet av s.k. RBE-system (Rule Based Engineering) är ett steg på vägen mot att försöka fylla dessa luckor. Meningen med ett RBE-system kan sägas vara att ersätta traditionella konstruktionshandböcker med motsvarande konstruktionsanvisningar i digital form. Detta ger möjligheter till automatisering av processer som är tidskrävande, monotona och ofta förekommande, t.ex.

This report is a degree paper made for the Engineering program in Technical Chemistry at the School of Engineering, Jönköping University.The intention of the project which is described, is to answer whether HV71 might become environmentally certified according to the criteria of "miljödiplomering". The project also included an investigation of which further steps and measures must be undertaken by the enterprise in order to achieve the certificate. The final part was to implement the necessary requirements for the certification.The report starts with a short background where the origin and function of environmental management is briefly explained.The report continues with how the practical work with the environmental certification was done according to requirements of Jönköping municipality. Motivations behind each part of the process are given as well as explanations of how each part of the process was carried out.The final result of the project was that HV71 took the measures needed to live up to the required demands. After a revision made by Miljöstrategen i Jönköping AB, HV71 passed the demands and became thereby an environmentally certified business..

Detta arbete är sekretess belagt under de närmaste två åren och därför kommer bara sammanfattningen att publiceras för tillfället..

At the end of 70s and the beginning of 80s, 18 terminals was built and used for chipping wood residue from clear cuttings. Most of the terminals was terminated before the 2000s but with the high oil- and energy prices that we can see today there might be a place for these terminals again. The goal with the study was to analyze and compare economical differences between 5 different logistical systems, collected data was used with a set of formulas. The systems include long range transport of slash, chips and bundles. Three of the systems include transport by lorry to industry the last two includes a terminal with access to train transport.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

Företaget Radius Control Systems AB sysslar huvudsakligen med utveckling och underhåll av SCADA applikationer. Radius hade önskemål om att kunna visa väderinformation från en väderstation i Radius egna övervakningssystem Uni-View. Detta skulle ske via ABB: s styrsystem AC 800M/ 800xA, med en PM856 processor. Arbetet handlar om att upprätta kommunikation mellan en PLC och väderstation, och från PLC vidare upp till Uni-View. Rapporten behandlar hela arbetsprocessen med början från en prototyp till ett fungerande system.

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.

The Master of Science in Energy Systems Engineering program at Uppsala University started in 2000 and 221 students has graduated since. This master thesis aims to answer what competencies alumni considers most important for successful professional practice. It also seeks to find out how these competencies are reflected in the program to identify potential gaps between importance and how the competencies are being prepared. With inspiration from similar research a method has been developed consisting of two steps: (1) A survey and (2) interviews with alumni. The alumni survey rates the professional importance of 13 competencies and how well the corresponding competency is prepared in the program.

Government regulations and customs duties restrict the import of trucks to some of the markets to which Scania tries to sell their trucks. The distribution problem due to these regulations is solved by the foreign assembly department, KD, at Scania. This means that competence is needed and costs are added not related to Scania's core operations.The aim of this master thesis has been to analyse and to evaluate alternative ways of managing the packing operations considering cost, quality and work organisation. To study and examine the work methods and operations of today and also to present methods measuring the operations effectiveness and productivity.We have used the system approach to maintain totality and to understand the component's relation to this totality. Field studies combined with studies of relevant literature and studies of other companies operations have given us the knowledge and the understanding of the packing operations needed.

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.

Cost allocation ? a study of how Swedish energy companies allocate costs between electricity and district heating in a combined heat and power plant District heating is today the most utilized alternative for heating in Sweden. In a combined heat and power plant (CHP) electricity and heat are cogenerated. The environmental and economic advantages with this kind of production are high. A problem in a CHP-plant is to allocate costs between electricity and heat since both products are generated in the same process.

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.