The purpose of this study is from a case study develop a model that aims to cost effectively improve productivity in a manufacturing production process. The study highlights the importance of having knowledge about customer needs and using a holistic process perspective when improving productivity to identify the relations between the process stations and by this find problems that cause waste and losses in productivity. Tools and methods used to make production more efficient such as single minute exchange of die, spaghetti diagram, 5s and master production schedule is presented an applied in the model to see how these effect costs, productivity etc.Maintenance effects on quality and productivity in a manufacturing company will as well be covered in this thesis. The results and conclusions finally reveals how the process improvement tools, maintenance and production planning for example effects each other and why it is important to establish an attitude in the company where continuous process improvement should be emphasized..

This Master?s Thesis aims to illustrate in what ways the two Swedish environmental assessment tools, the Environmental Load Profile and EcoEffect differ and if performed valuations gives different results and environmental goals.The built urban environment causes about half the environmental loading in Sweden. The society?s ambition towards sustainable development has resulted in demands reducing the environmental load. One way to accomplish this change is with the assistance of tools for environmental assessment of the built environment.

The world economy of today is in an extensive financial crisis which has lead to the fact that people seek well placed investments and securing of capital, something that by many people can be found in forest investment. The price of forest estates has increased with 90 % during the last 5 years and marketing polls indicate a positive belief in the future among forest owners. The development of timber prices has not increased to the same extent as the forest property prices which implies that the property price not only reflect the yield value from the forest but also that the lumber value does not have such a meaningful role in the pricing of forest properties as proven earlier. This fact means that forest owners either invest their capital in forest in a speculative point of view or that the purchasers of forest properties invests in non monetary benefits that lacks a direct yield value. The purpose with this degree thesis is to increase the understanding of the pricing of forest properties with focus on the above mentioned fact.

Purpose: The purpose of this study is to investigate the innovation process of companies, and to analyse how important success factors and obstacles are in their innovation process.Method: The investigation strategy used for this essay was to interview companies that work with innovations. The essay has a qualitative approach. Both primary ? in the form of interviews - and secondary data ? literature found in books, scientific articles and internet - have been used to achieve our results.Results: The result of this essay is: there is not just one inovation process that is applicable to all companies. On the other hand, there are some guidelines that could be followed in the process.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

People are given better opportunities to participate in polity today. Democratic equality entails that all individuals are equal and therefore they should be included in the process of making the decisions. How can participation be defined and does it mean that having the possibility to participate means that people can influence the process of making the decisions in polity process?This paper focuses on participation and influence in polity and examine the relationship between having the possibility to participate and having the possibility to actually influence polity process on more local level. Therefore I have been examining the citizens? participation and influence in Helsingborg which is my case study.

 The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.

Opcon Powerbox is a product developed by Opcon together with the underlying company SRM (Svenska Rotor Maskiner) where surplus heat from the industry is used through an Organic Rankine Cycle (ORC)?process to produce electricity. An ORC-process is a thermodynamic circle process in which a refrigerant is used as the working fluid. The refrigerant makes it possible for the circle process to operate at lower temperatures than the conventional Rankine process.In this master?s thesis a data analysis software for the Opcon Powerbox has been developed in which measurement data is retrieved and handled from the Opcon Powerbox.

Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras som en fallstudie. Detta då uppsatsen bygger på ett kvalitativt tillvägagångssätt för styrkandet av studiens verklighetsförankring.

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

?A designer rarely works alone?. The first sentence of Jonas Löwgren and Erik Stolterman's chapter on design as a social process made me curious. What if a designer worked alone? What are the actual differences between working on a project alone and as part of a group? How would it influence the creative process? What would be different when coming up with ideas, meeting with clients and setting deadlines? Does the influence of another designer stifle the individual creativity or does it actually nurish it? This paper is written to answer these and other questions as well as take you through the creative process of the production of ?Daddy? - the music video..

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

This paper tests the information signalling hypothesis on a sample of firms making open market stock repurchases. Using an earnings-based valuation model, we find that a majority of repurchasing firms are undervalued relative to their economic value. This result is consistent with previous academic studies, which claim that undervaluation is the prevalent factor explaining the observed abnormal return following the announcement of a repurchase program. We do not, however, find any evidence that the repurchase is consciously made by management to provide the market with new information. .

Title: The process of gentrification ?the transformation of declined neighbourhoods into attractive ones Gentrification = ?A social process of change where people with high socioeconomic status move into neighbourhoods which traditionally has been dominated by people from the lower classes or from ethnical minorities.? (Nationalencyklopedin 2010).In many cities around the world, disinvested neighbourhoods become the place to be, where everything happens. This usually occurs when different social groups, such as bohemians, homosexuals and artists, move into a declined and disinvested neighbourhood. After a while, people from the middleclass move in to the area due to its increased attractiveness, and start to renovate their properties. This usually leads to higher rents, which force some of the original inhabitants to leave the neighbourhood.

En investering i en kommersiell fastighet kräver finansiering av något slag. I dagsläget är det vanligt förekommande att fastighetsinvesterare tar banklån för att erhålla likvida medel för fastighetsköpet. För en beviljad kredit krävs det även att en värdering av fastigheten har genomförts. Därför är kreditbedömning och värdering av kommersiella fastigheter två betydelsefulla processer i bankens dagliga arbete. Relationen mellan fastighetsinvesterare och banken är också av avgörande betydelse då fastighetsinvesteraren är i behov av likvida medel för sitt fastighetsköp.