This report analyzes disposable packaging and returnable packaging with the methods life cycle analysis and life cycle costs analysis. These two different packaging are analyzed through the company Clas Ohlson?s packaging-flow. To get a picture of how the flow works, a visit at the company and email contact have been done with Clas Ohlson to get relevant informationToday Clas Ohlson has a big flow of articles to the stores without larger variations in the demand, with the exception of autumn, which is when customers start shopping for Christmas. Clas Ohlson?s articles are placed on a pallet and are wrapped into plastic-film for protection and to make sure that nothing will be stolen.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Logistics and supply chain management in the construction sector is an area with great potential for improvements. Today, a lot of the workers time is spent on non-value adding activities. Research has shown that waste is a large proportion of the total production cost in building projects today.The purpose of this report is to analyze problems concerning logistics in the construction sector. Two of Skanska?s construction projects in Uppsala have been analyzed to identify problems.

AbstractOur purpose for making this study is to study the implementation, the use of and the effects of Lean within our case objects.  We chose to make this thesis by case studies. The three themes mentioned above is also the main research questions that we aim to find an answer to by this study. We have chosen to do a cross section analysis where we conducted structured interviews to find answers to these questions. The theoretical reference frame consists partly of traditional theoreticians within Lean but also more recent research within the subject as well as theory specifically for Lean within the Health Care sector.The result of this study shows in all our case studies that the Management has been supporting the implementation, but that the implementation process proceeds faster if also the professionals are involved in the process.  To succeed with the implementation there is a great need for good reasons and strives that can benefit the professionals. By the use of Lean our case studies have evaluated its processes, with the main intentions being to reduce waste activities and to create flows with ?pull systems?.

The building industry consumes approximately 40 % of the total energy consumption in Sweden, where the using stage is dominating with 80 %. There is a lot of work in progress to reduce energy use in the building industry, and the demands from authorities regarding energy use increases. As a part of this work Building and planning department of Sweden has established a requirement that has been applied since 2006, and restricts a maximum energy use for buildings.The requirement includes that an energy simulation must be done in advance to demonstrate that it is possible to meet the demands.Reality is however more complex than an energy simulation program, that frequently underestimates the energy use of buildings. The purpose of this thesisis to study and analyse deviations between estimated and actual energy use in modern apartment buildings. The study includes four apartment buildings in Stockholm, Gothenburg and Jönköping that were built in 2007-2009.

The implementation of large IT-systems is a complex area where many aspects have to be taken into account.KSU, Kärnkraftssäkerhet och Utbildning AB, is a small company in the Vattenfall group that is increasingly being urged to implement SAP, one of the largest ERP-systems on the market. Vattenfalls purpose with SAP is to centralize certain processes within economy that are common to all the companies in the group, this to gain benefits with economics of scale. However, KSU is not convinced that SAP is a suitable system and that the common processes apply to them.The purpose of this degree project is to investigate if SAP is a suitable system and if KSU will benefit from a transition to SAP. Three perspectives were applied to further specify important areas of the main question. From a technical point of view KSU:s demands on a system was mapped against SAP.

The goal of this master thesis project was to develop computer models of some plausiblepretreatment techniques and to assess the potential benefits/costs of using pretreatment andanaerobic digestion for waste management of organic waste from a system perspective. Forthis purpose a computer program called ORWARE has been used. ORWARE (organic wasteresearch) is a program for making life cycle assessments of waste management. As the mainpart of the project work the ORWARE system has been provided with three new models ofpretreatment techniques. The additions consist of: One model of pretreatment with ultrasound,one model of thermal hydrolysis and one model of a screw press.

Det finns idag väldigt många olika handelsföretag, vilket medför att konkurrensen om konsumenterna är stenhård. Butiker använder många olika former av marknadsföring för att nå fram till sina respektive målgrupper, marknadsföring är ett väldigt brett begrepp och involverar många olika åtgärder som butiken kan använda sig av. Det här arbetet fokuserar på tre olika former av säljfrämjande åtgärder som är relativt vanliga idag. Det som studeras i denna rapport är huruvida kupongerbjudanden, SMS erbjudanden och erbjudandet ?tag 2 betala för 1? påverkar olika konsumenters beteenden och om de blir mer benägna till köp när de utsätts för dessa.

The aim of this bachelor thesis is to investigate the lending of video games at the public libraries in Sweden. The thesis focused around a web survey, which was sent out to all public library directors, as its research material. The results were compared with those found in a master thesis by Olle Berg and Thomas Nyström from 2008. This was done to gain a better understanding of why the libraries provided video games. The other results of the survey were analyzed with a quantitative method.The results indicate that half of the responding libraries provide video games for borrowing.

The last few decades the development in the field of electronics has been huge. The components performance gets better at the same time as the manufacturing cost decreases. Many of the design moments that have to be done, are done automatically today, but it can get better. Especially for analog circuit design.At Electronic System in Linköpings universitet, research is in progress to develop a tool that can design analog circuits in reasonable time. It means that it has to size the components (transistors, resistances, capacitances etc), so that the circuit can fulfill the performance requirements.

AbstractThe purpose of this study was to identify problems that may occur in the execution of a civil engineering project and suggest measures to reduce the risk of errors. The study was conducted in cooperation with a civil engineering company in the Gothenburg area. During two weeks in February 2012, a field study took place on two construction sites where disruption and problems that took more than 15 minutes to correct were noted. During the field study we identified 39 such occurrences in the projects and then these were classified into different categories according to their cause.The two largest categories were "Design" and "Planning", which accounted for half of the errors that were discovered.In the study results were evaluated to decide whether it was possible to detect discrepancies at an earlier stage. The cost to fix an error in the design stage may be significantly less than to correct the problem in production.According to the evaluation, 55% of the errors could have been detected earlier if there was a greater degree of observation for such issues by everyone involved in the project.

Today?s wind power plants are only compensated for their reactive power consumption at no-load. As the wind power plants grow bigger the amount of reactive power they need also increases. This is no longer a problem that can be ignored, especially as the net owners are beginning to charge the reactive power they transport.In this thesis a couple of different methods of compensation and their prices will be discussed and evaluated. Problems, such as self-excitation, that can occur if one fully compensates the wind power plant will also be brought to surface.

Today?s wind power plants are only compensated for their reactive power consumption at no-load. As the wind power plants grow bigger the amount of reactive power they need also increases. This is no longer a problem that can be ignored, especially as the net owners are beginning to charge the reactive power they transport.In this thesis a couple of different methods of compensation and their prices will be discussed and evaluated. Problems, such as self-excitation, that can occur if one fully compensates the wind power plant will also be brought to surface.

Samhället är mer eller mindre konstant utsatt för risker. De flesta av dem är så små, och har kanske till och med så pass obetydande effekter för individen om de realiseras, att vi negligerar dem i våra dagliga beslut. Vid vissa tillfällen står vid dock inför beslut som är betydligt svårare, t.ex. i vilken mån vi ska handla kostsamma försäkringar för stora olyckor som högst osannolikt inträffar men skulle få katastrofala konsekvenser. Liknande situationer uppstår för centrala beslutsfattare där man fattar beslut att genomföra riskreducerande åtgärder i samband med potentiella katastrofer.

Too high levels of noise lead to various health problems and cost society billions of SEK peryear. In this thesis we have examined a model of the A40E articulated hauler at VolvoConstruction Equipment in Braås. We have tried to reduce cabin noise in an articulated hauler,while also providing a way on how to proceed with a machine when the cabin does not measureup to the sound requirement. The best way to find leaks were with a reference source of model4205 and its speaker HP 1001 from Brüel & Kjaer in the cab and then walk around and listen towhere the reference source was more prominent. In this way, we found that the edges and theplugs were sensitive areas.