Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

In June 2006 the Swedish government decided that the use of energy in buildings should be reduced by 20 percent until 2020, compared to the level of energy used in 1995. To contribute to this goal, the real estate company ?Eskilstuna Kommunfastigheter AB?, set up own goals for their buildings. In 2009, the goal for schools was to have a maximum energy use of 118 kWh/m2year for heating and hot water.The school ?Hållsta skola?, just south of Eskilstuna, exceeds the limit since it used 270 kWh in 2008.

About a year ago, Göteborgs-Posten, one of Sweden's largest daily newspapers, decided it was unprofitable to continue producing their feature-style weekend magazine, Två Dagar. Standing at a crossroads,not wanting to stop producing the weekend magazine altogether, they decided to outsource. Spoon Publishing AB, a content agency with strong ties to Göteborg, were assigned with taking over the production.Going forward, Spoon has taken over a majority of the responsibility for the conceptual work and actual production, all with the main purpose of reducing cost and increasing efficiency.Normally Spoon does content marketing for a wide range of customers in an equally wide spectra of channels, from print to radio, television and web.The main purpose of this essay has been to investigate and establish whether the journalistic integrity and quality has in fact been maintained despite the weekend magazine being outsourced. We have analyzed selected editions of the magazine, first and foremost inarticles under the vignette fashion, using a qualitative method for content analysis, scrutinizing everything from the denotation of single words to the big picture. This specific vignette contains the most frequent contributions by in-house, or at least reappearing, journalists.Perusing the material in Två Dagar, we have come to the conclusion that the magazine has indeed retained its level of quality and still reflects the same core values as before being outsourced..

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.

At ABB LV Motors in Västerås the shaft is assembled into the rotor with a shrink fit. After athorough investigation of the assembly method, several factors that make the insertion of theshaft more difficult has been discovered. Some affect the assembly directly while others onlyhave an indirect influence. The investigation has shown that the radial play between the shaftsouter radius and the rotors inner radius might be too small which could lead to anunsuccessful assembly. For the larger rotors, the condition is the opposite, and the rotor mightmove compared to the shaft direct after the assembly when the rotor still is warm.

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 essay focuses on the term usability while conducting a user centred system design. Usabilitymeans to what extent a user can use a product to achieve effectiveness, efficiency and satisfaction.Development using a user centered system design means that knowledge about the end-users andit?s opinions becomes a crucial part of the development process. The question of this essay is if usinguser centred system design will lead to good usability.We used methods from a user centered system design point of view while developing an applicationfor a Swedish bookstore company called Bokia AB. This included user and task analysis following by aclose relationship between the developers and end-users by using sketches and showing themprototypes of the system while collecting feedback.After concluding our case study we determined that using methods from user centered systemdesign could be used as a great tool to further improve the usability and to improve an applicationssuccess chances..

The main purpose of the essay was to evaluate whether investments in index-linked bonds were suitable investments for smaller investors on the international finance market. To determine whether the index-linked bonds are good investments, the variables yield, cost and risk were used to measure the index-linked bonds against investments in stocks and funds. The reason for the interest in this subject is that investments in index-linked bonds have grown furiously the last few years. With the growth of the investments the criticism of index-linked bonds has also grown stronger. The critics? main point is the cost of the product, and they imply that investors can create their own index-linked bond and thereby avoid the bank fees.This study used a quantitative approach, because all the data of yield, cost and risk consist of numbers.

The purpose of this thesis is to find means of control that secure cost efficiency regarding the accommodation for the employees on missions abroad of the Swedish Ministry for Foreign Affairs. Today the ministry?s cost for the employees? rented housing is 100 million SEK and there is a need of improvement in the control of these costs. A work method for organizational development will be used in order to reach the findings presented in the thesis. First we study the strengths and weaknesses in today?s control system.

According to the European Union waste hierarchy, waste should first of all be minimized. Reuse and material and energy recycling come next. Lastly the waste should be thrown at the refuse tip. In the inner city of Stockholm waste handling can be done in various types of ways. The solutions vary as a result of the type of architecture of the building and its condition.

The structure and performance of grocery distribution in Sweden has changed profoundly since the second world war. Increasing access and usage of the private car, in combination with an accommodating town planning has enhanced the exploitation of scale economies within distribution firms. There is, however, some ambiguity concerning the overall efficiency of the distribution system when the costs associated with travelling and purchasing performed by households are treated as an integrated part of the total distribution cost function. The purpose of this master thesis is to develop the foundation of a spatial optimisation model, which defines the most efficient distribution system. The underlying idea is that the optimal localisation and size of grocery stores is a function of economies of scale within the firms weighed against distributions costs within the households, such as transportation costs.

This master?s thesis was performed during the fall of 2006 at Cloetta Fazer AB in Ljungsbro. Cloetta Fazer is the market leader in Scandinavia of manufacturing confectionary and chocolates. The purpose of the project has been to identify causes that impact the quantity of waste in production as well as a cost/benefit analysis of the solutions that can reduce the problem of production waste.The work includes four production lines that are individually designed depending on what kind of product that are produced on the line. By using qualitative and quantitative methods such as focus groups, interviews and observations data has been collected.

This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.

Drain water heat recovery is an uncommon measure in multi-unit residential buildings. There istechnology available for the purpose but the knowing and experience of the heat recovery systems islittle. The purpose of this thesis is to evaluate the future potential of drain water heat recovery inmulti-unit residential buildings.A major part of the multi-unit residential buildings in Sweden were built during modernismen andrekordåren (1940?1975). Many of the buildings have worn out drain and water supply systems andmany are in need of a general refurbishment.

The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.