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.

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 name of the study means ?The short arm - a study in diversity and arm?s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations is changing from the state government to the local regional governments. The purpose of this study is to map the organisational changes caused by the reform and investigate how this affects the regional policies concerning cultural diversity and the arm?s length principle.

The EU has decided that it should be possible for consumers to get information about the origin of the electricity they buy. Therefore, there is a need to examine different systems for electricity disclosure. In this thesis two ways of disclosure have been studied:? Certificate system. A certificate system involves two parallel markets, one for trading electrical energy and one for trading certificates of origin.? Separated Markets.

The Swedish cooperative Lantmännen Ekonomiska Förening has initiated a project labelled "Operation Blåljus" that includes an extensive program for closing down elevators. The number of elevators will be reduced from 92 to approximately 15 after harvest of 2007. The objective of Blåljus is to increase the price of grain with 10 öre/kg. A project has been initiated at the Lantmännen Grain division where the purpose is to provide the farmers with support in their decisions and practical advice how they can load a 35 ton grain truck on 30 minutes. The result from the project will serve as a support system to the farmer in his ambition to achieve cost efficient systems to load a truck with grain on the farm.

The 1990s were one of the most profitable periods for European airline companies, mainly because of development of world economy and increasing globalisation trends. However, towards the end of the decade, a global economic downturn, high oil prices and new forms of competition turned the industry towards troubled times. The European air-travel industry had to face and accept the new airline business concept, called low-cost or no-frill airlines. In these conditions, traditional airlines had to rethink their strategies and question the old business model. As a response to the competition, European traditional full-service airlines formed alliances or networks to expand the route network and to increase efficiency.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

This study examines the use of building modeling and energy simulations in the design process  of  a  building.  The  take-off  point  is  the  notion  of  energy  simulations  being needed early and throughout the building design process, and that the lack of energy simulations may be explained by the fact that they are time consuming and therefore often too expensive. A greater interoperability between software tools used by relevant disciplines,  such  as  the  architect  and  the  energy  specialist,  would  create  smoother workflows, which would reduce this cost and open up for more frequent and iterative energy  simulation  processes.  The  study  is  an  assessment  of  the  modeling  tool  Revit and  the  simulation  tool  Virtual  Environment  and  whether  they  can  create  smoother workflows, and make leeway for a more frequent use of energy simulations throughout the  design  process.  It  also  investigates  the  limitations  of  what  can  be  examined  by simulations in Virtual Environment. This will hopefully help clarify the future role of energy  simulations  in  design  processes.  The  method  is  a  trial  by  error  approach  of testing the two software tools by building and simulating a model. The results of these tests  show  that  the  workflow  is  not  optimal  (and  therefore  time  consuming)  for frequent  and  iterative simulations  throughout the  design  process,  but  it  also  reveals some  great  possibilities  of  what  can  be  performed  with  these  two  powerful  tools  at hand.  Further  development  with  regards  on  platform  independency  of  the  building information  model,  including  seamless  exporting  and  importing,  seems  necessary  to strengthen the future role of energy simulations..

Hazel (Corylus avellana L.) is a common feature of meadows and pastures where it can grow in large populations and become very old. Is it possible to use the size of hazel stools for age determination and is it possible to use the size distribution of a population to provide information about how the land has been used? Hazel populations on ground where the lake-water level had been lowered, has been studied to validate an already developed growth model of hazel clones. Different hazel populations, on wooded meadows affected by mowing or grazing or overgrown meadows, were studied to evaluate the method utilizing hazel as land use indicator. The growth model was used to compare the size distributions of hazel populations with historical periods, which has been important for changes in agriculture or demography.

The consociational democracy model in Macedonia, which came out from a warcrisis and a peace agreement from 2001, in addition, putting an end to the violent conflict, actually admits the division of the society along the ethnic lines. Paradoxically, there is an attempt to bridge the ethnic gap with this model. As a result, the consociational democracy model holds solutions that can be abused if somebody misuses its power and desires to disintegrate the country. The future development depends therefore on the moderate attitude of the citizens, and first and foremost, on the political elites and their commitment to the values of democracy and human rights instead of their nationalistic goals. Furthermore, thepresent democratic consolidation in Macedonia is established on the execution of the peace agreement and the improved effectiveness of the institutions.

This thesis discusses model based tracking of radar echoes in tanks with liquid content. The errors in the measurements are not always random in these cases, and the interference that occurs when nearby echoes moves in relation to each other makes tracking difficult. The tracking problem can be broken down to four parts; track initiation, track destruction, association of the measured echoes to the tracks and to update the tracks with the associated echoes. The radar measurement is primarily made on the surface. However, additional echoes from the tank floor or other structures and double bounces are normally present.

3D-modelling in AutoCAD This thesis is done in cooperation with LB-Hus in Bromölla, and have aimed to establish a digital AutoCAD model of one of the company?s house types and to find out what opportunities there are to do visualisations in the form of images directly from the programme. Modeling has been carried out so that the very construction of the house is included. Interiors and installations, with the exception of the ventilation system, have been left out in the model. The model has been created with solid models after a comparative study made between solid models and surface models to find out which option in this case was the easiest to handle and took up the least space.

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.

This thesis compares four relevance feedback methods. The Rocchio and Ide dec-hi algorithms for the vector space model and the binary independence model and Okapi BM25 within the probabilistic framework. This is done in a custom-made Information Retrieval system utilizing a collection containing 131 896 LA-Times articles which is part of the TREC ad-hoc collection. The methods are compared on two grounds, using only the relevance information from the 20 highest ranked documents from an initial search and also by using all available relevance information. Although a significant effect of choice of method could be found on the first ground, post-hoc analysis could not determine any statistically significant differences between the methods where Rocchio, Ide dec-hi and Okapi BM25 performed equivalent.

The report aims to describe the austenitic stainless steel Sanicro 25 from a thermomechanical point of view. The thermal and mechanical properties of the material make it suitable for use in coal ? and thermal power plants. By the use of Sanicro 25 it would be possible to bring the efficiency of these plants up while bringing the carbon emissions down.A material model is created from material testing and validated through simulation in the finite element software Abaqus. The model that has been derived describes the material behavior during loading and stress relaxation for the first cycle in a thermomechanical fatigue test well.