The thesis work has been carried out at Volvo Aero Corporation (VAC) in Trollhättan. VAC has entered a partnership as developing and producing partner with engine manufacturer Pratt & Whitney and is currently at the starting phase of producing the turbine rear frame (TEC) to the engine PW1000.The purpose of this study was to create a report on process level that describes the conditions and the potential with PW1000 TEC to reach the product cost calculation taking into account lead times and describe alternative method solutions.The report describes a comparison between the present flow (2012), a flow based on product cost calculation (2016) and a potential flow (2016). The work has mainly been based on acquiring the knowledge and information available to inspect the present flow; this has been done by workshop observations, meetings and gathering of the information that is available on the work site for the PW1000 TEC.The information obtained has been merged into an Excel document, called Roadmap. It serves as a roadmap with current situation as the start and the potential flow for 2016 as the goal. With the roadmap as a tool, assumptions have been taken considering the flow and how it will change, where processes have been eliminated, reduced or marked as a problem..

This thesis was performed at Scania?s purchasing department of non-automotive products inSödertälje, Sweden during spring 2007. The management of the purchasing department ofnon-automotive products believe that their internal customers might not have fullunderstanding of what the purchasing department does. This is a problem because the internalcustomers might not use the contracts negotiated by the purchasing department or they mightnot involve the purchasing department when making purchases.The purpose of this thesis is to examine if and how the internal customers? perception deviatesfrom the purchasing department?s perception regarding the task of the purchasing department.And also to create a communication package with the purpose of increasing the internalcustomers understanding of what the purchasing department does.

The aim with this essay is to investigate the attitude that employers have towards conflicts at the workplace and how this affects their way to prevent and deal with conflicts among employees. Another part of the essay is to discuss pedagogical issues related to learning through conflicts. With this aim and these questions of issues, we have found out which attitude employers have towards conflicts at the workplace as well as how they prevent and deal with them. We have also investigated which opportunities for further development employers sees in situations of conflict. This study is based on qualitative interviews with six women who are head of units within the communal area.

Inledning: Human Resources Strategy tar upp viktiga begrepp för hur man ska hantera och behandla sina medarbetare, vilket är ett relevant ämne i dagens samhälle där man har fått upp ögonen för hur strategier genom human resources kan genera vinst i företaget.Syfte: Syftet är att analysera hur ledare på fyra utvalda hotell i Stockholm och Oslo arbetar för att få sina medarbetare att prestera optimalt ur ett serviceperspektiv utefter den etablerade modellen Human Resources Strategy, och därefter finna det hotell som lägger mest vikt vid strategierna i modellen.Metod och material: Uppsatsen är baserad på fyra kvalitativa semistrukturerade intervjuer, 14 vetenskapliga artiklar, litteratur och en icke-deltagande/enkel observation på fyra utvalda hotell, som ingår i något av medlemskapen; The Leading Hotels of the World eller Design Hotels.Resultat: Undersökningen visade att ledarna i studien ansåg att det var av stor vikt att medarbetarna har kognitiv kompetens, blir utbildade inom företaget, får motivation, belöning och förmåner, samt känner delaktighet och att de får regelbunden feedback på sitt arbete. Allt detta för att skapa en positiv arbetsmiljö och trivsel hos medarbetarna, eftersom det skapar förutsättningar för att leverera en högklassig service, men i vilken utsträckning beror dock på hotellets storlek, förutsättningar och resurser.Slutsats: Det är viktigt att hitta rätt strategier för att på så sätt få medarbetare att prestera efter hotellets direktiv gällande service. Det gäller att hitta en balans och rätt strategier som stämmer överens med hotellets storlek, förutsättningar och resurser, för att skapa en positiv arbetsmiljö, vilket i sin tur påverkar medarbetarnas trivsel och prestationer.Nyckelord: Direktiv, Service, Strategier, Värdskap..

During the early 1990´s, the Swedish commercial air traffic was de-regulated and the new market-condition made it possible for low-budget airlines to enter the Swedish market. The former monopolistic airline company, Scandinavian Airline Systems (SAS), was facing a new type of competition which had the advantage of offering much cheaper air trips than SAS. Adding the decrease of profitability that struck SAS as well as other airline companies after the terrorist attacks on the 11th of September, forced them to carry out a mayor reorganization programme. The programme, called ?Turn Around 2005?, was a direct economical measure that begun in 2002 and lasted until 2005 and resulted in a cost saving of 14,5 billion SEK as well as a notice or a transfer of 6000 employees.The purpose of this essay is to investigate if the opinion of the consumer, the image, corresponds with the profile that SAS wishes to mediate today.

Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.

Purpose: The purpose of this study has been to investigate whether Frennberg & Hanssons earlier study of anomalies still are correct, and if these are valid for certain sectors. Methodology: In an effort to find seasonal patterns on the Swedish exchange market, we have used the average daily returns. By using these patterns we have created investment strategies which have then been tested over a 10 year period. We also used t-tests to verify our results. Conclusions: We have been able to prove a change in the seasonal patterns that Frennberg & Hansson presented in their study.

The Authorities attitudes towards Gypsies have been characterized by prejudice for a long time. This has lead to the relief actions of the Authorities being formed by discriminating acts. In purpose of eliminating the discrimination of the Gypsies, the Delegation for Gypsy matters formulated a strategy for solving this problem in the report ?Gypsy rights ? a strategy for Gypsies in Sweden?. Despite the goodwill of the Authorities this report has been criticized by Gypsies in Sweden. In the investigation of the derivation of this criticism the aim of this essay is to look at how the Authorities attitude towards Gypsies is shown in this report and how it affects the creation of their ethos.

Bakgrund: Dagens industriföretag har ägnat mycket tid och tankeverksamhet åt att förbättra produktiviteten men i regel betydligt mindre till att beräkna enskilda produkters kostnader. Allt högre krav ställs på en kundanpassad produktion med differentierade produkter. Produkternas heterogenitet innebär även heterogen resursförbrukning och det gör det svårt att veta vilka kostnader en produkt verkligen orsakar. Inom ABC är det kostnadsdrivarens uppgift att koppla samman resursförbrukningen med produkterna. Valet av kostnadsdrivare kan ge stora effekter på produktens kostnad och visa att produkter som tidigare betraktas som lönsamma säljs med förlust.Syfte: Syftet är att beskriva och analysera problematiken kring val av kostnadsdrivare.Genomförande: En fallstudie har genomförts kring val av kostnadsdrivare vid Swedish Tissue.Resultat: Det finns inga optimala kostnadsdrivare utan en komplex avvägning med kalkylens syfte i bakhuvudet krävs.

People working with handling parcels in terminals are often victims of musculoskeletal injuries. This is largely due to the hazardous lifting of too many parcels which are too heavy and unsuitable work postures. The human body?s ability to lift and grasp objects is so outstanding that developing a device with the same capability is very difficult.The goal of the project has been to develop a technical device that will improve the handling of parcels with regard to ergonomics. The area of concern was the lifting of parcels between the conveyor belt and the cargo space of the freight car.

The background to this study is built upon the results that emerged from our former study: Elever med svenska som andraspråk i mångkulturella skolor - Bakgrundsfaktorer Tester och Utredningar (Odén och Bagge, 2006). Those results made us aware of the lack of cooperation in the work around immigrant pupils with special needs. In this study we have therefore chosen to look at the cooperation processes. The aim that we agreed upon was to explore the intercultural cooperation process around a few immigrant pupils in school year F-5, before and in connection with the pupils possible registration in the special school. We also wanted to pay special attention to the roll that the special need teachers played.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

The purpose of this study is to examine how textile companies are using "green arguments" in their marketing strategy and how these arguments affect the competitiveness on the market for each of the six companies.The survey that was conducted is based on qualitative interviews with managers responsible for environmental issues in the field of marketing. The purpose of the survey was to examine how companies are using ?green arguments" in order to create competitive advantages. We have chosen to limit the study to the textile industry with the study being carried out in six different companies. The two main theories that make up most of the theoretical framework are Porters five forces and the marketing mix.The survey showed that companies today are using green arguments in their marketing strategy to gain competitive advantages, but only to a certain extent.

This report will try to evaluate the use of rented concrete casting moulds, which are used to build walls and system of joists. The evaluation is only examining the economical aspects.The cost of using concrete casting moulds is a big part of the total production expenses. Therefore it is important that the calculated price not exceeds the final costs of the casting moulds. The calculated price is the price used in the process of making an offer.The evaluation consists of a comparison of the calculated price and the final costs for three building projects. It also evaluates the exploitation of the concrete casting moulds for each project.The report is made by Sven Gynne and Anders Alexandersson at School of Engineering, Jonkoping University, in cooperation with PEAB Jonkoping.