På Svenska Gymnastikförbundets begäran har detta projekt gjorts som ett koncept för dem att ha som utgångspunkt i diskussioner med såväl föreningar som politiker i frågan om gymnastikens behov av anpassade idrottsanläggningar.En användarstudie av gymnastiken, samt flera discipliner, har gjorts och stått som utgångspunkt för anläggningens utformning. Därtill har även en utvärdering av flertalet befintliga hallar som används för gymnastik gjorts för att motivera beslut gällande anpassningar som lyfter anläggningens utförande i jämförelse.Arbetet kommer ge en skriftlig rapport och en digital modell av anläggningen. Modellen presenteras i form av ritningar och visualiseringar..

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.

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.

Östgöta Brandstodsbolag started its insurance business in 1841 and is today a part of Länsförsäkringsgruppen, which consists of 24 independent and locally anchored county insurance companies. The local concept is a condition for the county insurance (länsförsäkring) idea, which means that the 24 county insurance companies cooperate freely. Länsförsäkringar is the market leader within property and liability insurances in Sweden and has a market share of 30.5%. The largest, and most well known, insurance companies in Sweden, apart from Länsförsäkringar, are If, Trygg-Hansa and Folksam. This essay treats with Östgöta Brandstodsbolag, which is one of Sweden's largest county insurance companies. The company is active in the county of Östergötland where it has the dominant market shares within home, detached houses, car and farming.

It has been proposed that pidgin languages are similar in their marking of tense and aspect. This study wishes to answer three questions: 1) are there similarities in the marking of tense and aspect in pidgins, 2) are there similarities between the source languages and the pidgins they result in, and 3) does the development of tense aspect marking in pidgins follow the general patterns of grammaticalisation observed in other languages. Two quite different approaches are used to analyse the languages. Firstly the concept of grams is used, that is, a representation of a grammatical category in a specific language, e.g. the perfect in Swedish.

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.

This paper examines the non-profit organization Friskis&Svettis in order to gain insight into whether governmentality is used and if it is being used in what way. Furthermore we analyzed the requirements and consequences that that may have developed out of this governance structure. To get answers to the questions asked in this paper, a qualitative approach has been taken by the use of interviews with officials at Friskis&Svettis Uppsala. The conclusions drawn from the survey is that there are factors that indicate that governmentality is used within the organization by way of the use of guidelines which can be seen as a technique to control individuals and point them in the desired direction, and the follow-ups that can verify that the guidelines are being followed by the officials. The guidelines and the follow-up have also been an organizational requirement.

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 objective of this thesis was to present a design proposal on a modular mechanicalstructure for a nanosatellite. The size of the structure should follow the CubeSatstandards. This standard divides satellites in units (U), where 1U is equivalent to acube where sides measure 100 mm. 2U corresponds to the same volume and size as2 assembled 1U structures, and so on. The focus was to develop a structure in theorder of 3U and 6U.At the integration in the satellite launch rocket, there are a couple of differentinterfaces, where the structure is adapted to common ones; P-POD and CSD.

The purpose of this study was to examine the impact of the parent training The Incredible Years in clinical settings. The study included 33 families in clinical practice. There were two parts to the study; a main part with a before and after measurement, and a follow-up study on 12 children one year later. On baseline the children (3-9 years) as a group were on the borderline clinical range, (M = 61.8), with 70 % of the children in the borderline or clinical range. The childrens emotional and behavioral problems were measured with Child Behavior Checklist (CBCL).

The aim with this study was to investigate the effects a change of manufacturing process would have on the mechanical properties of drill bits made of a WC/Co composite used for stone cutting. The method used today is sintering, where the material is heated in a conventional sintering oven. The other method was microwave sintering, where the material is heated by radiation in the microwave region. Also an investigation of the manufacturing cost were made.The main difference between the two heating methods is that the conventional way is a rather slow process and the microwave method is very fast. The material is also heated homogeniously in the method with mirowaves, aposed to the case with the conventional sintering where the material is heated from the outside in.This makes the material harder and more wear resistent.

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..