Due to increasing product availability and higher demands on fast deliveries, the competition between companies is growing. To be able to satisfy the customers? requests an efficient logistics system with short throughput time is required. By using tools associated with Lean production companies are able to make great improvements in their manufacturing systems and reduce lead times to satisfy customer demands.There are two classifications associated with manufacturing, high variety and low volume (HVLV) and low volume and high variety (LVHV). The general belief is that the concept of Lean production is difficult to implement in a production environment with high variety and low volume due to the concept being adapted to mass production.

Syftet med studien är att beskriva hur svenska multinationella företag tillämpar cost plus metoden vid interna transaktioner över landsgränser. Vidare har följande forsningsfrågor formuleras: Hur tillämpar företag cost plus metoden? Vilka faktorer påverkar internprissättningsprocessen? Fallstudien är genomförd på Älvsbyhus som är en av nordens största tillverkare av prefabricerade sektionshus av trä med affärsidén att sälja och tillverka färdigmonterade, källarlösa trähus i 1 eller 1,5 plan till marknadens lägsta pris. Den utbredda handeln mellan företag i olika länder har resulterat i ett ökat antal multinationella koncerner bildats, därmed har ett behov av internpissättning för värdering av interna transaktionerna uppstått. Huvudtanken med internprissättningen är att internpriset ska avspegla marknadspriset för varan eller tjänsten, vilket ofta inte är möjligt då ett marknadspris inte existerar.

Due to the well-developed rhetoric and the relative easiness to estimate costs, cost considerations are usually more in-depth than revenue considerations when discussing strategies impact on profitability. To avoid dysfunctional companies and poorly judged strategy decisions it is necessary to develop the rhetoric of revenue considerations.By collecting data from 230 respondents in a quantitative study of two grocery stores in Mora, the study aimed to assess the relationship between choice of generic strategy and self-reported buying behavior, considering differing decision-making processes of customers.The results of the study indicate that a differentiation strategy performs better than a low-cost strategy in terms of buyer frequency, number of goods and cost of purchase. However, due to a poor data collection method, the results are weak, and should therefore be questioned. The study indicates that reliability considerations for behavioral measures should be treated in the same respect as psychological measures, and therefore illuminates the need for new methods and measures to be developed..

Sammanfattning  Datum:                               2011-01-14 Kurs:                                  Kandidatuppsats i företagsekonomi Lärosäte:                           Mälardalens högskola Akademi:                           Akademin för hållbar samhälls- och teknikutveckling Handledare:                      Lennart Bogg Examinator:                      Cecilia Lindh Författare:                         Wilhelm Moby och Pia Robson Nyckelord:                         Lean Production, implementering, effekter. Titel:                                   Det lutar mot Lean ? en jämförelse av arbetet med- och effekterna av Lean Production på ASSA AB med teoretiska kunskaper inom ämnesområdet.                                           Problemfrågor:                 Hur har ASSA AB gått tillväga för att införa Lean Production och vilka faktorer har varit avgörande?Vilka effekter har införandet av Lean Production givit verksamheten? Syfte:                                 Den här studien ämnar undersöka och sedan jämföra arbetet med- och effekterna av Lean Production hos ASSA AB med teoretiska kunskaper inom ämnesområdet.   Metod:                               Metoden är av kvalitativ karaktär och med hjälp av djupare litteraturstudier och en semi-strukturerad intervju ska studiens syfte uppfyllas. Slutsatser:    Resultatet av den här studien kan sammanfattas med att det som framkommit i den empiriska undersökningen mycket väl överrensstämmer med det som sägs i den teoretiska referensramen. ASSA AB har först infört verktygen 5S och standardiserat arbetssätt, vilket möjliggjort införandet av andra verktyg såsom kanban. Inget av detta hade dock varit möjligt med ett lyckat resultat om inte personalen först blivit utbildade och en leankultur skapats.

The energy consumption continues to increase as the use of electronics and energy consuming equipment increases. The use of fossil fuels has to be phased out for this to be sustainable in the long run while the use of renewable energy continues to increase. A renewable energy source is solar energy but the production of heat and electricity are today very expensive compared to other energy sources and an important task for the solar energy market to grow is therefore to minimize the production cost of the solar collectors while increasing its efficiency to produce heat and/or electricity. One way to convert solar energy into heat is by using solar collectors and electricity can be produced by utilizing the produced heat, or by applying solar cells.This thesis aims to recommend a reflective material for the next generation solar collectors from Absolicon and to recommend a commercially available coating for the receiver tube of the solar collector. A market study has been carried out to investigate the cost-related aspects along with the optical and durable aspects for the optical material of the solar collector.

There is a common belief that the arts contain knowledge of creativity that can enrich the business world. Similarly, the arts are in need of additional support from the private sector and know-how of business practices. In short, there is a need for mutual understanding. With my background as a dancer paired with my studies at the Stockholm School of Economics I have taken the challenge of bringing the two worlds closer together. By changing a social system, like an organization, it is possible to get a better understanding of it.

The purpose of this study was to examine how food managers of Östergötland County disucss around their possibilities of reaching the government´s orientation towards 25 per cent of the food - procured, prepared and cooked in the school meal - coming from certified organic production. The study was a cross-sectional study in wich a qualitative approach was used. The sample consisted six food managers in Östergötland. Data processing was done through a semantic content analysis.  The result showed that involvment and intrest were significant factors for the introduction of organic food in the school meal. The three municipalities with the highest percentage of organic food used the SMART - concept.

At the end of 70s and the beginning of 80s, 18 terminals was built and used for chipping wood residue from clear cuttings. Most of the terminals was terminated before the 2000s but with the high oil- and energy prices that we can see today there might be a place for these terminals again. The goal with the study was to analyze and compare economical differences between 5 different logistical systems, collected data was used with a set of formulas. The systems include long range transport of slash, chips and bundles. Three of the systems include transport by lorry to industry the last two includes a terminal with access to train transport.

The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..

The Volvo Trucks plant in Umeå is a highy complex manufacturing facility where the same production line handles a variety of different models. This require flexible and agile processes with high quality standards. This thesis studies the flow of material through a production line and how Volvo can use their existing manufacturing monitoring system to optimize the flow of materials.The goal with the thesis is to identify eventual problems with the flow of materials and to deliver a few proposals on how the production line can improve its productivity. The theory of LEAN, Just-In-Time and Supply Chain Management serves as the scientific reference to this project. By analyzing the flow of material, performing interviews and observing the processes a few problems are identified.

If Swedish companies are to compete with companies in low-cost countries they have to achieve a more efficient production. The purpose of Total Productivity Maintenance (TPM) is to increase the company's profitability by increasing the productivity. TPM is a method that involves all employees and aims to prevent failures in order to increase the availability of existing equipment.The aim of this paper is to evaluate the implementation process of TPM and give recommendations for the further implementation process. The conclusion and the analysis are based on a case study done at a production department at ABB Cewe-Controls facilities in Nyköping. The case study consists mainly of qualitative data from participation observations, surveys and interviews.Commitment of the management is a key factor in the implementation process of TPM.

The purpose of this study was to examine whether a L2 learner could correct or imitate structures of the language that they could not produce in written production defined by processability theori levels.The Informants had Arabic as their mother tongue. The study showed that the ability of correction developed slower than the capacity for imitation and the ability to written production. The ability of the correction developed by the duration of the stay. The result was a confirmation of theory formation in processability theory. Corrective elicitering could be developed into a useful diagnostic tool in the classroom and thus provide an education that followed a natural learning order according to processability theory by Pienemann.Keywords: processability theori, imitation, correction, written production.

District heating covers most of the residential areas and industries in the twoneighbouring Swedish municipalities Nyköping and Oxelösund. In Nyköping,Vattenfall AB Värme produces heat in a bio-fuelled CHP plant. In Oxelösund,waste heat and use of waste gases from the steel production at SSABOxelösund is the basis in the district heating system.This report examines the environmental consequences of a connection betweenthe two district heating systems. A broad system approach is used and the focusis on environmental effects in the system.A system analysis has been performed on the result of simulations of differentheat and electricity production alternatives. The alternatives simulated wereone where Vattenfall Nyköping covers the base load in the joint district heatingsystem and two where the power plant at SSAB Oxelösund supplies the heatbase load.The conclusion in this report is that the consequences of connecting the twodistrict heating systems can be both positive and negative, depending onsystem boundaries and on the environmental focus.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

The organic farmland is increasing all the time and the goal is that 15 % of the Swedish farmland will be in organic production in year 2010. The organic production needs new and more effective ways to control weeds, and there is the row harrowing coming as a good complement to the conventional weed harrowing. In this experiment is weed harrowing whit different row spaces and row harrowing with a spacing of 25 cm compared. Then are the weed picked and the weight taken of them. The yield is compared in the 7 different ways of treatment. The results is not showing any significant differences in yield even when the row spacing is 25 cm instead of 12,5 cm. Even the spring wheat that is a sensitive crop and has bad tillering is doing well in this experiment. Now with modern technology where the row harrow is controlled by a camera that making the row harrow to follow the rows is it the soil coverage of the crop that is the limit for the speed. With wide machinery is the very good coverage even with a row harrow..