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 water treatment unit consisting of two aeration basins, two settling tanks, a residence basinand a horizontal subsurface flow wetland were used to treat wastewater from an eggprocessing factory in Brazil. The aim of this paper was to determine the efficiency of thesystem in reducing nitrogen, phosphorus, BOD5 and TSS (among other parameters) andgetting a further understanding on different kinds of constructed treatment wetlands as well astheir nitrogen and phosphorus removal processes. The wastewater from the factory consistedof process water from manufacturing and water used for cleaning, no stormwater or sewagewater entered the system. Tests were taken three times a month from October 2013 ?til April2014.

The work thesis was performed at Assalub a company which is situated in Åtvidaberg. The company works with developing, manufacturing and marketing equipment for handling of lubricants for light and heavier industry. The work thesis it is based on a inquiry Assalub got from MacGregor which is a company within cargo solution, from port to offshore system.For unloading grain and other material from the ship cargo it is used combined inlet feeder and screw conveyor, there the inlet feeder is drilling down through the cargo and feed the screw conveyer with material to further destination. At the bottom of the screw conveyer and the inlet feeder there is a bearing that keep the parts together. However the lubrication of the bearing must be made manually.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

During the transportation of logging residues (LR) the material´s low density is a problem that results in low use of pay-load capacity. Comminution or compression of LR are possible methods to increase pay-loads. In the present thesis studied a bundling machine which was mounted on a truck chassis, and the subsequent transport and crushing. The truck bundler created bundles that were larger and longer than other bundling equipment on the market. The objectives were to determine the total time consumption and its allocation over work element and machinery, to measure dry matter (DM) content of green and brown LR-bundles.

The public health care sector has come under increasing pressure to cut down costs, maximize productivity and satisfy patients' needs during the 1990s and onwards. As a way of "getting more for less" quality management has been introduced. Originating in the private manufacturing industry, quality management has a strong focus on productivity and efficiency, aspects which are measured in quantitative terms. However, there are strong concerns that quality management is a means of speeding up the marketization of public health care by introducing core values much different from the ethic and medical norms that traditionally underpin health care organizations.This essay focuses on how quality management has been introduced to, and transformed by, public health care. A theoretical framework based on new institutionalism is constructed, and translation theories are used as a way of illustrating how the medical institutional environment, in fact, changes the concept of quality management.

Syfte: Studien undersöker om det finns ett samband mellan ekonomiska indikatorer och den årliga aktieavkastningen ett år framåt på den svenska marknaden för företag som genomfört nyemission och jämförs med en benchmark som består av företag som inte genomfört nyemission.Metod: Uppsatsen utgår från en kvantitativ undersökning där multipel regressionsanalys används för att undersöka sambandet mellan indikatorer och aktieavkastningen vid nyemissioner under tidsperioden 2002 ? 2010.Slutsats: Utifrån resultaten kunde vissa signifikanta samband konstateras mellan indikatorerna och totalavkastningen för nyemissionsgruppen. Det visade att totalavkastningen sjunker det året företag genomför nyemission jämfört med totalavkastningen året innan nyemissionen. Det kunde konstateras att marknaden är ineffektiv till en viss utsträckning i samband med nyemissioner. För benchmark kunde resultaten dock inte säkerställas på grund av att statistisk felkälla förekom i regressionsmodellen..

Åmotfors Bruk AB (ÅBAB) has today an inefficient production of steam for the manufacturing of paper. Unpredictable energy prices and modernisation of the current equipment has been the underlying factors to invest in a thermal power plant, mainly driven by garbage. This facility will not only use the steam for paper production, it will also generate electricity through a steam turbine. Today, when a fault on the supplying line occurs which leads to disconnection of the external grid, all the support of electricity to Åmotfors Bruk (ÅB) will disappear. This will lead to major interruptions in the paper production, which will cause severe economical losses.

This report is a result of a bachelor thesis at the school of Architecture and the Built environment (corresponding to 15 HP) and is written during spring 2012 at the Royal Institute of Technology (KTH) in Stockholm. The Bachelor's essay is based on the design and dimensioning of a house which is located at a predetermined site in Malmo, Sweden.The idea is to construct a house that is appropriate to use for an average Swedish family of four family members. The house is designed in a modern way with respect to ease of access and disabled facilities. The installation that have been considered are heating, ventilation, sanitation and electricity. Construction calculations and material selection are also discussed.Furthermore, a study about photovoltaic cells has been done.

As a company it is required to work with strategies to minimize costs such as packaging and logistic costs. The increased market of industrial produced wooden buildings results that the time and the cost which the packaging of prefabricated building elements consume, is experienced to be in greater need of development than before and demands a better solution. The aim with this dissertation was to discover how the development of the handling of the packaging can improve the packaging process. The goal was to present improvement proposals for a simplified and thereby a more efficient production in time and cost perspective.The packaging process which includes packaging, handling, storage and transport were studied. Interviews were made with participants from the market for manufacturers of wooden houses and a case study was made at the company A-hus.

On board ships different type of maintenance activities take place. Some of those require working with vibrating handheld tools. Traditionally there is a high awareness of the risks with different type of duties such as protecting the skin from oil or other chemicals, the eyes from splashes and hearing from high noise levels. The experience we have from our time as on-board cadets are that there is less information about vibration hazards available compared to the information concerning other hazards on board.There are threshold values that workers, by law, are not allowed to exceed when working with handheld vibrating tools. The purpose of this study is to investigate how common the use of this type of equipment that can cause damage by vibrations, to the hands and arm amongst the deck crew, and if the crew informed about the risks involved.

   Purpose: The Essay is written on behalf of a company called ?Uppdragsgivaren?. The purpose is to connect theory with the result of the survey and thereby find the critical factors for an optimal placement of the cargo holders in the company?s terminal.   Method: A qualitative case study has been carried out. The theory collection is completed with the result from the survey, which include the information ?Uppdragsgivaren? provides and the result from the survey.

A manufacturing machine at the engineering company Sandvik Coromant has a positioning table which task is to move an item linearly. The positioning table has a linear motor capable of high velocity and acceleration. This makes it possible to achieve short cycle times and a more profitable production.The purpose of this thesis is to bring forward a new concept which is more adapted to the requirements of the positioning table. The reason is that the current positioning table provides an unnecessarily positioning accuracy of 0.01 mm, while the requirement for the positioning accuracy is just 0.1 mm. The goal is to reduce manufacturing and component costs.To develop a suitable solution an approach for the concept development process has been performed.

The first commercially produced wind turbines in Sweden are starting to reach theend of their lifetime after approximately 25 years of producing energy. The cost fordismantling the turbines, according to Ardefors et al. (2009), is calculated to be 1-2 %of the total investment of the wind turbines. The purpose of this master thesis is tomap the dismantling process of wind turbines in Sweden and try to find a sustainablesolution for the future.To make sure that a correct dismantling process takes place, and that the financialaspect is covered, a proposal for a financial guarantee is worked upon. A nationalunanimity will be created through a financial guarantee and the risk will be minimalof a third party getting afflicted.Studies of literature and interviews have been carried out.

Den här rapporten har skrivits som en del av ett examensarbete på energiingenjörsprogrammet på Högskolan i Halmstad under våren 2014. Examensarbetet har genomförts i samarbete med AB Färdig Betong samt ÅF Infrastructure AB i Göteborg.Syftet med projektet är att undersöka energibesparingspotentialen hos AB Färdig Betongs produktionsanläggning på Ringön i Göteborg.Projektet har inneburit en energikartläggning av en industriell produktionsanläggning för lösbetong. Utgångspunkt för energikartläggningen har varit energiledningssystemet ISO 50001, med målsättningen att ta fram en teknisk energikartläggningsrapport i enlighet med standarden.Anläggningen har analyserats ur ett energibesparingsperspektiv. Data- och informationsinsamling samt mätningar har genomförts för att ta fram indata som beräkningsunderlag. Genom beräkningar har sedan möjliga energibesparingspotentialer och åtgärdsförslag tagits fram.Den totala energibesparingspotentialen för anläggningen innebär en besparing på 223 MWh av anläggningens totala energianvändning på 857 MWh år 2013, vilket motsvarar en minskning med omkring 26 %.Allmänna slutsatser är bland annat att all produktionsutrustning bör placeras inom klimatskalet, att all uppvärmning bör vara temperaturreglerad samt att ett mer långsiktigt energiperspektiv behövs i anläggningen.Energibesparingsmöjligheterna för anläggningen är mycket goda och investeringskostnaderna är i allmänhet låga..