Bakgrund: Produktutvecklingsprocessen har på senare tid kommit att ses som en strategisk aktivitet som är avgörande för företagets överlevnad eftersom produktens utförande och kostnader till stor del fastställs innan tillverkning påbörjas. ?Target Costing? har sitt ursprung från Toyota i Japan och är en metod för strategisk kostnadsstyrning som har vuxit fram för att tidigt styra kostnader. Metoden används för att integrera kostnadsstyrning i produktutvecklingsprocessen i samstämmighet med kundkrav och företagets egna vinstkrav.Syfte: Syftet med studien är att beskriva och analysera hur ?Target Costing? används i produktutvecklingsprocessen på Volvo Construction Equipment i Braås för att ge kunskap till nya potentiella användare.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

The purpose of this master?s thesis is to examine how librarians perceive the importance of staff reading groups in helping to make fiction more accessible to adult users of public libraries. The study also examines how librarians perceive the learning processes in such groups, and what these learning processes involve and how they appear. The empirical data was acquired via observations of four staff reading groups and interviews with seven public librarians who took part in the groups. In part, the empirical data is interpreted by means of Lena Wilhelmsson?s analytical tool, which deals with changes of perspective within an organised group.

Germany has experienced low birth rates ever since the 1970s when they fell below the replacement levels of 2,1 children per woman. Since then, their birth rate has been around 1,5 children per woman, which has caused an overall aging population. The consequences of the declining birth rates is that the previous generations are becoming larger than the younger generations. This demographic shift raises concern about how its potential implications might affect different aspects of the country and its economy overall. The aim of this paper is to try to discern the dynamic between the share of the labor force in relation to total population, with the share of pensioners in relation to the total population.

Picker robots are often mounted close to each other above a conveyor belt. To be able topack robots even closer, it is desirable to reduce the footprint of the robot?s base. One way toachieve this is to skew the arms of the robot which makes it possible to move them closer toeach other.This Master Thesis has been carried out at ABB Corporate Research. The purpose is toevaluate the benefits and drawbacks for the idea of making today?s Picker robot morecompact by skewing the arms.

In a world characterized by increasing sustainability challenges, organizations are continuously facing new demands; creating new requirements of change management and incorporation of new strategic decisions. Today, organizations are responding to the emergence of new sustainability directives and regulations at a EU level, whence the latest sustainability framework CSRD (Corporate Sustainability Reporting Directive), becomes particularly relevant. Companies are therefore facing the challenge of integrating strategic management in their navigation, preparation and maneuvering of new directives; a transition that requires new strategic decisions and adaptations. The purpose of this study is to qualitatively examine how CSRD affects organizations in terms of corporate changes, operational adaptations and strategic decisions, as well as what capabilities are essential to incorporate. The study also aims to investigate relevant challenges and opportunities associated with the new directive.

This thesis treats Building Information Modeling, BIM, in the production stage. Brieflydescribed BIM is virtual model of a building object where all information about theobject is gathered. All the involved operators in the construction project have access tothe model and can gather or share information about the project. There are several waysto apply BIM in the production stage. This thesis primarily deals with visualization of theobject, preparation and planning, the ability to take amounts from the model andcoordination and clash control.The basic issue was highlighted by Byggdialog AB.

This bachelor?s thesis examines the tradition of half-timbered buildings in V?stra G?taland County as there is a current lack of research on this building category in this region. The lack of knowledge may lead to the loss of potential cultural heritage values if these buildings do not receive attention. Therefore, the study aims to provide a more comprehensive understanding of its role within the region. The goal is to expand and nuance the existing research on the Swedish building tradition, particularly in V?stra G?taland County and the general Swedish half-timbered tradition.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

En systemarkitekts praktik besta?r till stor del av att tolka, beskriva och strukturera verksamhetsprocesser och -information som underlag fo?r fo?ra?ndrings- och utvecklingsarbete, oftast med sto?d av it-system. Professionen betraktas traditionellt som en teknisk ingenjo?rskonst. Men de problem jag sta?lls info?r som arkitekt handlar inte enbart om att designa tekniska system och kommunikation mellan maskiner, utan minst lika ofta om att hantera utmaningar relaterade till mellanma?nsklig kommunikation i komplexa situationer.Vad ha?nder om vi fokuserar pa? denna andra del av arkitektens praktiska kunskap? Denna magister- uppsats handlar om spra?kets och kommunikationens roll i kontexten av ett systemutvecklingsprojekt.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

The aim is to develop a new decision-making model for credit-loans. The model will be specific for credit applicants of the OKQ8 bank, becauseit is based on data of earlier applicants of credit from the client (the bank). The final model is, in effect, functional enough to use informationabout a new applicant as input, and predict the outcome to either the good risk group or the bad risk group based on the applicant?s properties.The prediction may then lay the foundation for the decision to grant or deny credit loan.Because of the skewed distribution in the response variable, different sampling techniques are evaluated. These include oversampling with SMOTE, random undersampling and pure oversampling in the form of scalar weighting of the minority class.

SammanfattningExamensarbetets syfte är att ge en övergripande bild om vad BIM egentligen är och hur arbetsmetoden ska kunna påverka byggprocessen positivt. Rapporten fokuserar på anläggningsbranschen och då främst från en projektörs perspektiv. Ett projekteringsexempel visar även på hur en anläggningsmodell kan skapas med hjälp av en programvara som stödjer arbetsflöden i BIM.BIM kan utläsas Building Information Model och avser då den eller de modeller som utgör en digital objektbaserad representation av en byggnad eller en anläggning. BIM kan även utläsas Building Information Modeling och avser då ett arbetssätt, d.v.s. processen att skapa och använda en eller flera byggnadsinformationsmodeller i bygg- eller anläggningsprocessen.Det finns många fördelar med att använda BIM, inte bara i husbyggnad utan även i anläggningsbranschen.