In this report listed buildings, according to the Swedish Heritage Conservation Act, have been studied with a focus on cases where economical compensation has been given to the owner of the building and cases where the listing of the building has been appealed by the owner. In order for a building to become listed it needs to be particularly valuable from a cultural and historical standpoint. The listed buildings are protected through a list of regulations that determines which parts of the building can or cannot be changed, what methods and materials should be used for changes and repairs, and how the building should be maintained. These regulations should as far as possible be formulated in agreement with the owner, but a building can become listed against the owners will. To decrease the damage this causes the owner he can in some cases have the right to economical compensation. There is also a possibility for the owner to appeal the listing of the building.

Informationsteknik (IT) är en marknad som förändras snabbt. Att investera i IT kan därför vara kritiskt. Att ha en strategi för hur satsningar på IT ska göras kan minska risken för felinvesteringar på IT men strategin kan även ge andra fördelar. Att ha en IT-strategi innebär dock inte automatiskt att den ger fördelar. IT-strategin bör även användas.

Examensarbetet inom produktutveckling ? konstruktion utfördes under perioden februari till juni 2013 och omfattar 15 högskolepoäng (C-nivå), och är den slutliga kursen inom högskoleingenjörsprogrammet Innovation och produktdesign.Examensarbetet behandlade problematiken kring produktionsanpassning och kostnadsoptimering av två stycken elektromagnetiska omrörare vid företaget ABB, Process Automation, Metallurgy i Västerås. Efter kontakt med handledaren från ABB, Jan-Erik Eriksson, påbörjades projektarbetet med att tillverkningsanpassa konstruktionen av produkterna ORD 43P och EM Stabilizer.För att åstadkomma kostnadsoptimerad och produktionsanpassad konstruktion tillämpade författarna följande produktutvecklingsverktyg: Design for Cost, Design for Manufacture och Design for Assembly. För att kontrollera att konstruktionen blev optimal, men också att den inte brister under belastning använde examensarbetarna det datorbaserade hållfasthetsverktyget finita elementmetoden i CAD-programmet SolidWorks.Val av komponenter baserades på komponenternas pris per kilo.För att välja det optimala materialet, det vill säga högsta hållfasthet till lägsta pris använde författarna materialdatabasprogrammet CES EduPack. De utvalda materialen från programmet kunde inte författarna påfinna som standard på marknaden, varför författarna ändrade strategi till att jämföra och välja material utifrån marknadsundersökning av standardmaterial hos leverantörer.  ORD 43Ps komponenter optimerades konstruktionsmässigt gentemot befintliga komponenter och härvstag och isolerplattor kostnadsreducerades markant.

IKEA is probably one of the most well known Swedish companies in the world. During thepast decades millions of people all across the globe have decorated their homes according tothe style of IKEA. But just exactly how big and influential are they? Many, if not to say all,municipalities in Sweden wants IKEA to establish and build their famous stores in one oftheir towns. But at what Cost? When deciding on a municipality to establish in, IKEAnormally tends to have an advantage when it comes to controlling the conditions and terms ofthe establishment.To undertake this dissertation I use a theory based upon the inter-organizational theoriescalled resource dependency theory.

This thesis presents the question of a possible breakthrough for mobile payment solutions in Sweden. The way payments are made and the way cash is being used in the society is changing. To be accepted as an alternative method, if cash isn't king anymore, the new technology will have to acquire user acceptance. In this thesis a case study of Swish, a mobile payment solution for P2P-payments, is presented. The focus of the study is customer value and technology acceptance of the service.

This thesis has been focused around the Diels Alder reaction with the goal to design an enzyme catalyzed reaction pathway. To achieve this goal computer aided enzyme design was utilized. Common traditional methods of computational chemistry (B3LYP, MP2) do not do well when calculating reaction barriers or even reaction energies for the Diels Alder reaction. New calcu- lation methods were developed and tested. This was the focus of the first part of the thesis, by choosing a small system, extensive and heavy calculations could be done with CBS-QB3.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its Cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

The overall purpose of this essay was to provide a better understanding of the importance of discretion for social workers in direct social services. To answer the purpose three questions were formulated: (1) How do social workers define and describe their discretion and their ability to independently accomplish their work? (2) How do social workers experience that workplace organization, policies and economic conditions interact with their discretion and (3) How do social workers experience that the interaction with the client can affect how they use their discretion in the individual case? The method used was qualitative interviews. The theoretical framework was Michael Lipskys (1980) Street-level bureaucracy and the four themes organization, professional role, skills and interaction.The results showed that the respondents, although they did not consider themselves to be affected by the economy still adapted to budget restrictions when they said that they were Cost conscious in their work. This adjustment to budget framework could possibly be what made them not feel limited in their work.

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

This thesis has been made in cooperation with Forsheda Stålverktyg AB which develops and manufactures injection moulds and diecasting tools. The main concern has been their Trading-system which provides them with considerable amount of quality lost function.Focus has to however be put on the analysis of the Trading-system due to the fact that this has previously meant various quality issues for the company.This thesis treats quality assurance of the Trading-system, identification of the problems in the process and improvements of these problems.Quality assurance is carried out when a company detects that their quality based Costs become too high. Quality based Cost are? the Costs that would disappear if a company's products and its different operational processes were absolute? (Sörqvist, 2001 p.30, free translation from Swedish). High quality based Costs often result in increased quality problems, which can lead to substantial economic loss for the company.This work has resulted in a thorough review of the Trading-system whereupon problems have been identified.

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

A new project has developed at the Swedish University of Agricultural Sciences in Alnarp during the spring of 2006. The garden design students has, during the course Interior Garden Design designed and built an construction with a new range of plants for Swedish conservatories. The plants are mainly from the cool temperate areas, instead of the tropical which often are the most common in public spaces. This means, among other things, that the Cost for warming is very low. The working process and the construction carried on as workshops in the conservatory at Trädgårdslaboratoriet in Alnarp. During a few weeks the hole construction is completed.

Kitron had wishes to be able to test and measure how disturbance affects their vehicle electronic units before they have been verified by SP Technical Research Institute of Sweden in Borås. This work started with the writing of a demand specification together with Kitron for a product PSQS, Power Supply Quality Simulator, which can generate some test pulses according to a standard for electronic units to Volvos vehicles. A design proposal was developed with the help the demand specification and was verified with the help of simulations. All electric schematics was designed with the guide of the design proposal. The pulses realized in the works of this thesis are those which Kitron experienced that they have a need to test in their own premises and which are possible to generate with the means available.

The fishing port of Bläsinge is located on the east coast of Öland, Sweden?s second largest island. Today the port has a limited supply of freshwater. The economic association of the fishing port wants to expand their business, so that they will also include tourist services. To do this the harbor will need a more independant source of freshwater, with a higher quality than the present well.

The aim of this paper is to spread some light over contract treatment from the perspective of the District Courts, Social Services and Probation Services, and understand the reason for local variation of the number of people sentenced to contractual treatment.Essential questions asked in this paper are; What advantages and disadvantages are known by the cooperating parties regarding contract treatment in comparison to prison? What parameters are considered when the cooperating parties decide upon contract treatment? What impact does the shared responsibility of Cost have? What do the respondents think is the reason for the local variation?In order to answer the essential questions a qualitative and descriptive method has been used to highlight the main question of our study; What is the reason for the local variation in number of contract treatment sentences in Halmstad and Ystads district courts?The paper shows that the local variation between the Probation Services districts is dependent on the conditions to propose a contract treatment. In Halmstad it is not conditioned for the Probation Services to have a responsibility agreement with the Social Services to the same extent as for the Probation Services in Ystad..