This degree project is based on identifying and allocation of costs in a packaging section at Electrolux Distriparts in Torsvik.The purpose of this thesis is to identify the costs that emerge when packaging different articles and show how the costs are allocated. The report also contains improvement suggestions about how the company can use the current computer system more efficient.The methods that have been used in order to approach the problem and the collection of information have mainly been literature study, interviews and observation.The work started with answering the questions; which expenditure cost and direct cost exist in the section, how can they be allocated, if improvement can be done and how the flow of information is supposed to happen.In order to answer the questions we used our former experience and the knowledge we achieved by reading literature, interview relevant persons in the company and observations carried out in the section.Through our studies, we came up with an Excel file, which is the groundwork for a template that can be used by the company in different occasions depending on the situation and need. It is important to remember to modify the template if the presumptions change. In the template, we have identified the different kind of costs that emerge when packaging different articles and we have also allocated the costs. In addition formulas and estimations that are necessary for the cost calculation are presented.The work consisted in making the groundwork for a template.

Interference in an ecosystem means a disturbance. When harvesting, forest roads have to be build to cope with heavy duty vehicles. Crossing brooks can not always be avoided. In this case bridges or culverts have to be built. There are many different kinds of culverts and depending on what type you choose and how you place the culvert, the watercourse and the water organisms can be harmed in different ways.

The master thesis ?Mechanical Integration of an IR-detector in a Micro Cooler? has beenperformed at FLIR Systems AB in Danderyd. FLIR Systems is a world leader in the design,manufacture and marketing of thermal imaging camera systems.The thesis project is divided into to two areas, Production Method and Noise.The Production Method concerns the positioning of a detector on the cold finger within the IRcamera.The detector has to be positiond with very high accuracy at the center of the cold finger,so it can be placed in line with the optical axis to avoid movement of the picture during zooming.The positioning of the detector is at present done with the help of specially designed guides on aplate on top of the cold finger. The design workes well but the special machining needed for thisplate is very expensive.The goal concerning the production method was to derive a new more cost effective method forthe assembling and positioning of the detector on the cold finger by replacing the guides on theplate with a reusable equipment or some other alignement operation.Several concept ideas have been generated with the help of concept generation methods in theform of concept classification trees and concept combinational tables. Two of these conceptswere selected to be further refined.

Each year, Heterobasidion spp. is a major cause of economic losses to forestry in the northernhemisphere, including Sweden. New results indicate that pre?commercial thinnings could be at riskfor Heterobasidion spp. infections.

Ett ökat brukande av skog enligt skötselprinciper som leder till skiktade beståndsstrukturer, en blandad trädslagssammansättning och kontinuerligt skogbeklädd mark har potential att öka den biologiska mångfalden och värdet för rekreation (Emborg m.fl. 2000, Berg m.fl. 1995, Mattsson & Li 1994, Holgen m.fl. 2000). I ljuset av detta, tillsammans med svårigheterna som finns att nå goda ekonomiska resultat vid skötsel av ädellövskog (Lindén & Ekö 2002), ses det idag som angeläget att uppmärksamma och studera alternativa skogsskötselmetoder (Cedergren 2008) . I östra Blekinge har ett antal skogsägare under längre tid praktiserat en metod att sköta naturligt föryngrad ek i blandbestånd som går ut på att, mer eller mindre tidigt, frihugga ekhuvudstammar, och att dana kvalitet genom stamkvistning/beskärning.

Background: The reasons why this study is conducted is because of the latest recession in the global economy. The current recession has made a lot of companies more aware of its cost, and in order to fit the new harsher economic climate the companies has to be more cost efficient. In order to do so many companies choose to reduce their amount of employees. When this happens in a recession, most of the layoffs are an effect of reactive causes, such as lower incoming orders, and fewer customers. This leads to a problem for the companies that don?t know how these kinds of layoffs will affect the value of the company?s stock.

Service delivery acts like a process. This can enable the possibility of attracting attention towards the company who?s making use of this, furthermore generate several opportunities. However, it?s far from easy to deliver new services.

As emission legislations across the world continuously pushes engine development forward,engineers constantly need to come up with and implement fuel saving technologies. During thelast decade, variable cam phasing has become a popular solution to increase gas exchangeefficiency. This configuration is typically mechanically constrained by camshaft limitations, anda solution to circumvent this problem would be to use a different valve actuation principle.One example of this is to use pressurized air controlled by electrical solenoids. Such a systemhas been developed byCargine Engineering and this provides the starting point for this work. Tobe able to operate the valvetrain on an actual engine, a control system is needed.

SammanfattningSyftet med studien var att undersöka om det fanns någon skillnad i muskelaktivitet ivadmuskulaturen när olika eller inget vadskydd användes vid vadpress. Jämförelsegjordes mellan vadskydd (A), stickat av ett modifierat polyolefingarn och ett tillstickningen identiskt och utseende näst intill identiskt vadskydd (B) av polyamid,samt utan vadskydd.Testgruppen bestod av 13 män från militärhögskolan i Halmstad. Testpersonernagenomförde vadpress i smithmaskin* på en belastning av 50% av 1RM*.Muskelaktiviteten mättes med hjälp av sEMG* och tre mätningar per persongenomfördes. Det första utan vadskydd, andra med vadskydd A och det tredje medvadskydd B. Resultaten visade ingen signifikant skillnad i muskelaktivitet mellan användandet avvadskydd A och vadskydd B eller mellan vadskydd A och utan vadskydd.Mätmetoden sEMG är känslig och kan ha gett missvisande resultat. Fler studierbehöver göras dels angående skillnad i muskelaktivitet och dels för att testavadskyddens eventuella andra egenskaper, positiva eller negativa.

The hydropower from Nissan River is of national interest and produces annually 230 GWh from the twelve power stations in the main flow. For modified waters a consideration between the power production and the biological values has to be made. This reports serves as a pre-study for Nissans Vattenråd. It tries to evaluate some of the biological values in the Nissan basin and map the power production in the area. And the size and value of lost power production from new fishways for the twelve stations in the main flow.The investment of new fishways is calculated using simplified templates with values from the business.

To be a farmer and have suckler cows is a difficult combination especially considering the economy. Because of the increased feed costs, the margins have become tighter. The meat price from beef cattle has increased a little when this text is written (spring, 2008), but not so much that it covers the cost for feed etc. I have a small suckler cow production on approximately 30 cows and 2 bulls plus followers as a part-time business. The herd is tied in the old dairy stable built in the late seventies.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Demands on businesses are constantly increasing and the competition in the market-place is becoming ever tougher. To gain the long-term confidence of customers, not only the best businesses, but also the best supply chains are required.Volvo Cars is experiencing a changing competitive situation and their retailers are having trouble stocking the right spare parts. Shorter product life cycles and the growth of Volvo?s product program result in an increase in the number of spare parts to be stocked. In order to adapt to market trends and meet customer demands, Volvo has developed the LDC model, establishing a number of regional warehouses in strategic locations in Sweden, de-signed to supply spare parts to the regions? retailers through so-called Vendor-Managed In-ventory (VMI).The purpose of the study is to examine Volvo personbilar Sverige?s (VPS) motivation for a modified customer-service strategy through LDC.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.