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.

The purpose of this thesis is to find out the reasons and perhaps some answers to the problem as we see it, the sickness benefit expiration of those who experience this. By this said we have also taken into account the different laws and adjustments in the long-term sickness benefit, but also major reformation of the security net in the Swedish society. The efficiency of the law on passive long-term sickness absence was added in July 2008, but was later in January 2010 supplemented. The purpose of this law wasn?t only to reduce the long-term sickness absence but also to reduce exclusion.

The rise of social media has put a focus on the division of owned, paid and earned media, where earned media has recently been hyped at the expense of owned and paid media. Due to a novel area we examine the differences and effects of using owned and paid media, specifically for packaging versus newspapers. Owned and paid media showed no significant differences regarding credibility, persuasion and perceived commerciality, which restored owned media?s status, especially since owned media is more cost efficient. The effects of allowing ads for external brands on the owned medium were also studied.

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.

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.

Titel: Internkommunikationen i Primärvården ? en undersökning om de kommunikativa förutsättningarna för att lyckas implementera en ny varumärkesplattformFörfattare: Helena KryssmanHandledare: Monica Löfgren-NilssonKurs: Examensarbete i medie- och kommunikationsvetenskapTermin: HT 2012Antal sidor: 45 (ex. bilagor)Syfte: Att undersöka de kommunikativa förutsättningarna i organisationen för att lyckas implementera en ny varumärkesplattformMetod: Kvantitativ (enkätundersökning)Material: 715 enkätsvar från medarbetarna i Primärvården Västra GötalandsregionenHuvudresultat: Medarbetarna anser att de i hög grad får den information de behöver för att kunna genomföra sitt dagliga arbete. De föredrar muntlig information framför skriftlig och de känner högre tillit till den muntliga informationen. Några av informationskanalerna uppfyller inte sitt syfte och mål och några saknar viktig information.

This multiple use forestry plan is made on the property Basunda which is located in the southern parts of the province Östergötland. The owners of the property today are Jonas and Ulrik Saanum, but it has been in the family since their grandfather bought it 1933. There is a slaughterhouse on the property in which they take care of domestic cattle and animals from the forest. Jonas and Ulrik are also dedicated hunters. These are the two reasons to why the focus is wildlife and wildlife management. The question at issue of this work is simplified: what demands does the wildlife have; and how will the owners be able to fulfill these, what changes in the forest management must be made and will these changes result in a different budget, compared to the ordinary forest management. This work is based from a freshly made forestry management plan. I based my fieldwork on this plan, but made my own management proposals, that would benefit the game.

This thesis examines how techniques from place marketing, developed to market places, can be used in the process of designing a visual identity for an institution. The thesis is a case study of the development of a new visual identity for the public art institution Malmö konsthall. The essay presents Malmö Konsthall, defines the term visual identity and describes the main principles in place branding. I then define target audiences and key values, discuss the application of place marketing principle and go through the design process of the new visual identity. The process showed that theories about flagship buildings, signature design and signature districts have the biggest influence on the design.

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.

Att stra?va mot en ha?llbar utveckling, inom alla dess aspekter, a?r i dagsla?get ho?gst aktuellt. Sa?rskilt da? medvetenheten o?kat kring de negativa effekter som exempelvis utsla?pp, fo?roreningar och buller ger upphov till. Dessa effekter finns alla na?rvarande na?r man utvecklar en av samha?llets allra mest vitala funktioner, na?mligen transportinfrastruktur.

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.

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

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.