Today Scania give a high priority to the continuous improvements on the quality of their vehicles. To follow up the flaws in product quality, which are recognized by the repairs at the local workshops, material requests are carried through to be able to analyze the defects at the plant in Södertälje ? in purpose to improve the product quality. The material requests are also carried through to compensate the workshop for their expenses and to check that they are working according to the company?s warranty manual.Due to local routines and different distribution structures at the different markets the lead times and the costs caused by the flow of material are hard to estimate.

The cost for forestry logistics in Sweden is about 25 percent of the total cost of getting the raw material to industry (Anon., 2010). There might be much to gain by taking a look at your supply chains on the logistic side in your company. In this report the logistic chains by Mellanskog for ENA Energi AB in Enköping has been looked in to. ENA Energis plant is a combined power and heating plant and about 99, 5 percent of their fuel consisted of bio energy in year 2009 (ENA Energi, 2011, länk A). The main purpose with this report is to look at three questions: 1. How does the supply chain look today? From forest to industry. 2.

During the period 2009-2013, investments in the Swedish national grid increase by a factor of ten compared to previous years. In order to fulfil their mission to manage the national grid in a safe, efficient and environmentally sound way, Svenska Kraftnät (Swedish National Grid) needs to take all these perspectives into account while planning new investments. To compare and relate perspectives of technology, economy and environment the same yard stick must be used. That yard stick is commonly money. A problem arises however as environmental issues are difficult to price.The purpose of this master?s degree project was to develop a tool for evaluation of environmental impact related to investments in the Swedish national grid.

In recent years, the demands for effectiveness and evidence in social work have increased in all work areas, including that of healthcare. This has sparked the discussion on concepts such as practical- and theoretical knowledge and their respective roles in social work. In the light of this, the purpose of this candidate thesis is to investigate healthcare social workers understanding of practical- and theoretical knowledge in the working process as well as their respective influence and importance. This candidate thesis is based on three interviews with social workers from different departments in Norrlands Universitetssjukhus in Umeå, Sweden. To provide range to the thesis, the interviewees were chosen from a purposeful sampling.

Due to the fact that bottled water has negative impact on the environment,Elite Hotel hasdecided to stop serving bottled water in their restaurants. Since Swedish tap water is regarded tohave great quality,Elite Hotel wants to look at the possibilities to carbonate their own sparklingwater and serving it in fancy carafes. This Master of Science thesis is about constructing a costefficient water carbonator system that suits Elite Hotel?s need specification. This thesis alsocovers other water refinement criteria.The work has been divided into three parts.

Evaluation of machinery costs is necessary for selecting appropriate farm machinery. Timeliness cost due to untimely operations is an important component of machinery costs. Timeliness costs can be high for crop sprayers, since pesticide application must be carried out within a short time interval. This Master thesis investigated the timeliness cost and the probability of a suitable workday for spraying. Timeliness factors were estimated for four different crops (oats, spring wheat, winter wheat and barley) using historical weed trial data.

Specialarbete, 15 hpSvenska som andraspråk, SIS 133VT 2012 Handledare: Håkan Jansson.

Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall. Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler. Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern. Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

In an attempt to prevent ground damage and to reduce harvesting costs, StoraEnso's districts Värmbodal and Fryken, selected a number of final felling areas where the base roads have been marked by planners in the districts. The parties involved in the experiment are mainly planners, harvester operators and forwarder operators. The purpose of this paper is to determine the findings of this trial and to find cost savings or lost revenue. This has been done with a sample of interviews from the involved parties who logged the chosen felling areas. Literature about the interview process has been used to facilitate data collection, interpretation and analysis of the material. If we look at profitability based on assumed income and expenditure, revenue per MWh would be 63 SEK.

This thesis work is made by Torbjörn Johansson on Karlstad University for Uddeholms AB. The assignment in this thesis work was to investigate tough cutting in three different tool steels: Vanadis 4 Extra, Vancron 40 and Sverker 21. The research was to compare the wear of the tool after cutting in each one of the tool steel alloys. The research was also made to see if the tool cutting in Vancron 40 has a better wear than the tool cutting in Vanadis 4 Extra and also compare the results with Sverker 21. All three of these alloys are a part of Uddeholms AB:s range of products, and is used in applications like forming tools and knife tools. Vancron 40 is a powder steel with a very good combination of mechanical properties like ductility, adhesive strength and hardness.

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

The purpose of this thesis is to try to understand, with the help of existing theories and empirical findings, the parameters which are of importance in the development of the pricing capability. We have used a qualitative and abductive methodology approach. The empirical findings have been collected via semi-structured interviews which we have conducted via personal and telephone interviews. Seeing pricing as a capability within the company our theoretical framework mainly consists of the resource-based view and an article explaining and given proof how pricing can be seen as a capability. We also describe the most used pricing strategy today within business-to-business companies, the cost plus strategy.

The master thesis, conducted at Metrima AB, concerns the development of a non-intrusivedistribution meter as a basis for individual tap water billing in apartments.The project is conducted in response to the market interest in individual tap water billing inapartments as an answer to environmental concerns regarding water consumption. Due to thehigh installation cost of traditional water meters, a new method of determining waterconsumption, without having to cut water pipes, is proposed.The proposed method distributes the total water consumption for an apartment complex toindividual apartments according to distribution meters, measuring water run-time, in eachapartment. The water run-time is estimated by measuring the water pipe?s outward vibrationsand temperature changes.A test environment was established and a prototype built, using a tilt- and vibration sensor forvibration sensing and a precision temperature sensor to measure temperature changes. As bothsensors work well in the test environment, further testing was done in 3 apartments for aduration of 5 days.

The work was carried out on Termisk Systemteknisk?s office in Linköping. The aim was to create a computer system with infrared camera technology for quality control and temperature monitoring of manufacturing processes in industry. The system should be configurable such that it can be used on several different issues, including those where the real-time analysis of camera images is required.The developed system is based on an existing framework, Panola, to deal with measurement results and images in a database. The framework is built for the system continually check for new data , and the task was to create a foundation upon which to build systems that use the framework, but fully or partially utilize direct calls .