Due to the globalization today the competition in the market has in- creased and it requires flexibility and produce according to customer demand. In order to reduce the cost of wages industrial companies are now considering moving the manufacturing to low-cost countries. To keep up with the competition in the market without moving the manu- facturing abroad, Lean Automation was developed. The concept of Lean Automation is to reduce the perceived complexity with automa- tion and make automation available for new users and in new applica- tions.Haldex Brake Products are situated in Sweden and want to maintain the manufacturing of the automatic brake adjusters in the country. It is a product well-known and highly exposed to the competition in the mar- ket.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

Uppsatsen innefattar en intern benchmarking för Volvo Construction Equipment, Arvika, Hallsberg, Eskilstuna och Braås. En kartläggning utifrån intervjuer ska göras över de investeringskalkyleringsmetoder som används i dagsläget. Syftet är att arbeta fram en mall för investeringar inom Operations Sweden, där samtliga involverade använder samma beräkningsmetoder och parametrar i sina bedömningar.Volvo Construction Equipment tillverkar anläggningsmaskiner. De fyra fabrikerna bildar tillsammans gemenskapen Operations Sweden. Inom Operations Sweden tas beslut om ett investeringsprojekt ska genomföras eller ej.

The aim of this work is to develop new conceptual designs for the fairings that are situated between the fin and the rear fuselage on the new version of the JAS 39 Gripen aircraft, called the Gripen E/F. The designs presented should show a profit in the form of lower weight. To achieve weight loss, the possibilities of using other construction materials other than those which are available at Saab today were studied. Therefore, a material survey was carried out in which the market for modern construction materials was studied to get an idea of today?s level of technology.

Invoxicated is an interactive play sculpture where children can explore the wonderful and playful opportunities of sound. Talk into one end of the sculpture, and the sound will travel through the sculpture and come out in the other end. On its way, the sound gets distorted by a number of sound effects. By bending the sculpture?s body, and pressing the sculpture?s buttons, the sound effects gets altered in real time.

Vi lever i en föränderlig värld där aktiemarknaden är en komplex miljö. Att fatta välgrundande beslut på aktiemarknaden är svårt för investerare, som  därmed samlar in all den information som finns tillgänglig. Den redovisning och information som företag lämnar ifrån sig är utformad genom en avvägning mellan kostnader och nytta, som kallas Cost Constraint. Ytterligare en avvägning som företag använder sig av gällande upprättandet av redovisning är att inte ge ut för mycket information och därmed ?skydda? sig från konkurrenter.Studiens huvudsakliga syfte är att kartlägga och jämföra hur investerare och banker tar beslut baserat på den redovisning som företag publicerar, som kan vara påverkad av Cost Constraint.

In recent years, the Swedish railway track system has been neglected in terms of capacity and maintenance. To adapt the existing system to current traffic load there is a great need for extensive improvement and maintenance. Shortcomings are especially occurring on older embankments running over soft subgrades. To select the most suitable method for reinforcement of the embankment, it is important to evaluate different solutions from a life cycle cost perspective. In long-term perspective, it is often shown that a method with low investment cost causes a higher maintenance cost and a shorter technical lifetime.

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

Sweden has long had access to low electricity prices due to the wide availability of hydro and nuclear power. This has now changed because of today's rising electricity rates resulting in increasing heating costs for properties, especially in the properties with electric heating systems."Ankaret" is a parish for "Svenska Alliansmissionen", which is located at "Gullbrannagården".The parish has installed electrical radiators and an exhaust ventilation system that makes the energy demand high due to the large ventilation flows. The building was built as the price of electricity was still low and would reduce energy use today by combining its heating system with an air/air heat pump. The heat pump delivers more heat into the room than the electrical energy that it uses. This lowers the electricity needs.

Aim and research questionsThe aim of the study was to examine pupils? physical activity on schoolyards in northern Stockholm?s surrounding municipalities, based on the schoolyards? design regarding supply of spaces, material, equipment and gender. The research questions were:1. Was there any association between how well spaces, materials and equipment were represented in the schoolyards and pupils? physical activity during recess? If so, how did the association come to expression?2.

Public procurement stands for a substantial part of the total food consumption in Sweden. The majority of the procured food is today imported and according to market trends it?s intended to stay that way. Imported food is favoured for locally produced due to price pressure. Consequently domestic pork farmers have declined by 25 percent during the last twenty years.

Evaluating and choosing suppliers based on price alone, has traditionally been the dominant strategy for supplier selection within the purchasing function. With the origin of the Total Cost of Ownership (TCO)-concept in the early 1990s, a new philosophy dawned that promoted the importance of knowing the effects of supplier performance on the buying firm?s internal costs. Since then, scholars have been arguing the case of TCO as a viable model for making purchasing decisions and conducting supplier evaluation. Still, after two decades little is known about its penetration and impact on the practices of buying corporations, leaving the questions of which costs are included in the purchasing organisations? decisions unanswered, and even more importantly why certain costs are considered and others not.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

The Intensive Care Unit (ICU) is a special unit for patients who is in the need for emergency life-sustaining measures and every patient has complex medical- technical equipment. The experiences of a critical illness and the needs of critical care are experienced in different ways. The purpose of this study was to describe the experiences from patients in the ICU and how this experience has an influence on the patients. The method was a study of literature with a qualitative inception based on eight scientific articles and the analysis of content has been inspired by Graneheim and Lundman (2003). The result of the study is presented by four categories: to loose the ability to make themselves understood, to be forced to adjust to the environment of caring, to have the lack of connection with reality and to be in an intensive care environment, The results showed that patients in the ICU are affected by the attitude from the staff, the equipment around them as well as the sounds and lights in the environment there.