AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

Women?s strive to reach higher leading positions and build a career that's combinable with child birth and private life, is an on-going debate among academics in the fields of leadership, management and organization. This bachelor level thesis is written at the section of Management & Organization at School of Business, Economics and Law in Gothenburg, Sweden, spring semester 2015. In our research methodwe have used source triangulation with a qualitative approach to the subject of egg-freezing in favour forcareer with a focus on Swedish workplaces. The purpose has been to illuminate, map out and further problematize how the introduction of the employee benefit in November 2014 can be seen to relate to social sustainability.A lot of the management research that discusses social sustainability tends to focus on how women (and men!) try to balance family life and career and how to combine (or to not combine) them.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

This project includes development of new packaging for dry spices and an investigation of how to automate the production line. The preliminary investigations show needs of an environmental friendly packaging possible to re-close. After screening for suitable materials three concepts were developed, a stand-up pouch, a plastic jar and a metal can. The pouch was excluded in a concept choosing process. In this process it was also decided to further develop the metal can concept.

När det handlar om ROT-projekt (renovering, om- och tillbyggnad) är det viktigt för entreprenören att uppnå långsiktig lönsamhet. För att säkerhetsställa detta är det av stor vikt att upprätta noggranna kalkyler som håller under hela byggprojektet. I dagsläget finns små marginaler för eventuella kostnadsökningar därmed ytterst lite utrymme för misstag. Eftersom förutsättningarna vid ROT-projekt ständigt varierar beroende på typ av badrum och skadeorsak är det därför väldigt svårt att uppskatta och beräkna kostnader utifrån rådande förutsättningar. Utifrån detta finns det ett behov hos entreprenören att förstå varför kalkylerna avviker och hur man kan undvika detta i framtida projekt.Examensarbetet innehåller både en analys av kalkylerade kostnader och dess verkliga utfall samt en analys av kalkylverktyget Meps.Då ROT-sektorn är stor och omfattande har vi valt att avgränsa oss till badrumsrenoveringar som en följd utav vattenskador.Utifrån analys av kalkyler och kalkylverktyget samt intervjuer med parter både från entreprenör och från beställarsidan har vi kommit fram till en rad slutsatser om hur företaget kan ta fram noggrannare kalkyler i framtiden.Framförallt anser vi att företaget ska föra en tätare dialog med försäkringsbolagen för att vara en del i utvecklingen av kalkylverktyget. Vi anser även att man bör avsätta resurser för att utveckla erfarenhetsåterföringen inom företaget..

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

This report is made as a literature review, focusing on the work done to increase understanding of efficiency in the categories of substations and secondary heating systems, with respect to the deviation from the theoretically possible cooling off in the distribution network as well as the economic benefit that appear. The main purpose of a considerable part of the literature used in this report addresses the issue of identifying individual causes of reduced cooling in district heating systems. These literature resources have been compiled and summarized as part of the report.The technology of district heating is associated with benefits such as better use of the energy in a fuel. This is the case of cogeneration plants where serial generation of electricity and thermal energy increases efficiency compared with the parallel generation where heat is generated locally and electricity is generated centrally. Serial generation thus allows for lower primary energy demand.

Grunden till denna studie tog fart genom en undersökning som gjordes av TMF, Trä och Möbelindustriförbundet, i slutet av 80-talet om anbudskalkylering hos medlemsföretagen. Samtidigt som Ask, C. och Ax, U. gjort en studie om hur kalkyleringen ser ut inom verkstadsindustrin, slutet av 90-talet, växte studiens frågeställning fram om hur kalkyleringen ser ut inom TMF idag. Med detta i bagaget återkopplade vi till den bok Jonas Gerdin skrivit om beslutsfattandeprocesser för kalkylering, från denna hämtade vi den beslutsmodell som använts i studien.

Samhällets resurser är begränsade och en prioritering av olika verksamheter nödvändig. Cost-utility-analysen är en typ av ekonomisk utvärdering som syftar till att utgöra en del av beslutsunderlaget vid prioriteringsbeslut. Uppsatsen gör en cost-utitlity-analys av den ickefarmokologiska hypertonibehandling som genomförts vid Vindelns hälsocenter på individer där traditionell behandling inte haft önskvärd effekt på blodtrycket. Det sänkta blodtryck deltagarna på internatet erhöll minskar riskerna att drabbas av hjärtinfarkt eller stroke. Cost-utitlity-analysen inkluderar både till behandlingen relaterade kostnader och inbesparingar samt framtida till behandlingen orelaterade kostnader, som en följd av att individiden lever längre när riskerna minskar.

This study is case study of political participation among the Kani tribe from Kuttichal grama panchayat in the Thiruvananthapuram district in Kerala, India. The study is based on the collected data of 117 people of the Kani tribe living in four different settlements: Pankavu, Mangode-Valippara, Chonampara and Kaithode. The aim of the study is to examine the impact on political participation by different factors, which is done by the use of the quantitative method of cross tables. The study confirms previous studies in its conclusion that high status individuals, defined in terms of education and economic standard, are the group of the highest political participation, when this is defined as being involved in political work and holding a party membership. On the local political scene however, where political participation consists of participation in local assemblies and voluntary work, the impact of the examined variables are very limited.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost effectiveness. Companies, by contrast, have the need for control and management of their operations, which implies that the two processes can be difficult to reconcile. A company that wants a high creativity while maintaining control and management is forced into a series of organizational compromises.

Vi lever i en föränderlig värld där aktiemarknaden är en komplex miljö. Att fatta välgrundande beslut på aktiemarknaden är svårt för investerare, som  därmed samlar in all den information som finns tillgänglig. Den redovisning och information som företag lämnar ifrån sig är utformad genom en avvägning mellan kostnader och nytta, som kallas Cost Constraint. Ytterligare en avvägning som företag använder sig av gällande upprättandet av redovisning är att inte ge ut för mycket information och därmed ?skydda? sig från konkurrenter.Studiens huvudsakliga syfte är att kartlägga och jämföra hur investerare och banker tar beslut baserat på den redovisning som företag publicerar, som kan vara påverkad av Cost Constraint.

In recent years, the Swedish railway track system has been neglected in terms of capacity and maintenance. To adapt the existing system to current traffic load there is a great need for extensive improvement and maintenance. Shortcomings are especially occurring on older embankments running over soft subgrades. To select the most suitable method for reinforcement of the embankment, it is important to evaluate different solutions from a life cycle cost perspective. In long-term perspective, it is often shown that a method with low investment cost causes a higher maintenance cost and a shorter technical lifetime.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.