Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement. The work is important in that it creates safety awareness and promotes a healthy safety culture. Moreover, the future goal is to lower these statistics. The goal of the work is in addition to developing our knowledge of crime subject, was also to provide help and solutions for our clients.

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.

In autumn 2010, the Division of Civil Engineering at the Swedish building contractorPEAB made a campaign to increase the number of reported incidents. Informationwas sent to the branch manager who was responsible to enlighten the employees onthe establishment. The goal of PEAB Division of Civil Engineering is to have at least 10reported incidents per accident that generate more than 8 hours absence. Therefore,it is important that the employees understand how the report system for incidentsworks. The number of reported incidents differs between regions.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

This report is an evaluation of the cooperation between the rescue command centre and the POSOM-groups (?Psychological and social support?) after the Tsunami catastrophe in December, 2004. The report describes the interaction between these two municipal administrations, what services the rescue command centre provided and how they gathered information. Finally the author suggests different solutions to how the collaboration within these different municipal administrations can be increased and improved in future times of crisis..

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.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

A manufacturing machine at the engineering company Sandvik Coromant has a positioning table which task is to move an item linearly. The positioning table has a linear motor capable of high velocity and acceleration. This makes it possible to achieve short cycle times and a more profitable production.The purpose of this thesis is to bring forward a new concept which is more adapted to the requirements of the positioning table. The reason is that the current positioning table provides an unnecessarily positioning accuracy of 0.01 mm, while the requirement for the positioning accuracy is just 0.1 mm. The goal is to reduce manufacturing and component costs.To develop a suitable solution an approach for the concept development process has been performed.

Syftet med studien var att undersöka huruvida utsattheten för ?sunk cost-effect? och förankringseffekten ökade vid intuitivt processande jämfört med analytiskt processande. Deltagarna i studien var 78 studedenter vid psykologiska institutionen vid Göteborgs Universitet. Datainsamlingen gjordes genom en pappersenkät. En 2 × 2 - vägs ANOVA avseende bias och process gjordes för både ?sunk cost effect? och förankringseffekten i en mellanindividdesign.

This thesis discusses how the education in the Master of Engineering program can change to become more into line for the students needs, especially for the women, both directly in the education situation and later in their occupational roles. This is done using a gender perspective. Both the education and the occupation today is characterised by masculine norms and values. The education lacks gender perspective and is created by men, for men. The thesis gives concrete proposals on how to change two existing courses to better fit the students.

This thesis describes the planning and development of a volume meter of pine and spruce cones. The product was designed and developed for Stigsjö Skog och Frö AB in Härnösand. It was developed taking into account a number of requirements set by the supervisor David Zetterlund. The main requirements were that the volume measurement would be fast and give accurate results. These are two requirements that are missing in today's volume measuring method which is very problematic for the company.The plant was visited several times in Härnösand, mainly to discuss the generated concepts with the supervisor and perform tests on the prototype.

This report is based upon an experimental study of exit sign luminescence in different environments. The purpose is to evaluate the lowest luminescence of an exit sign, based upon Swedish regulations. Scientific experiments have been conducted in a controlled environment, where exit sign luminescence was graded by an evaluation group. The results of these have been verified by similar experiments that took place in two department stores. The final result of the study is guidelines for appropriate exit sign luminescence in different environments..

Sweden?s District councils and Country councils are in itself to a large extent responsible for the state financed welfare. Because of this, Sweden has a contribution- and adjustment system. The reason for this system is to create equal chance, for all District councils and Country councils, to be able to give the citizens service independently of their income and non-influential structural differences. The adjustment is built upon the so-called standard cost method, which contains four different parts.