This examination work is performed at the institution of industrial economy and production at Jonkoping technical university, for JELD-WEN Door Solutions plant in Forserum.Today the focus in the company is on to reduce their inventories binding of capitals as well as inventory of products and that includes to get a good control of the supply and handling of material which is of great importance.JELD-WEN Door Solutions is one of the worlds leading producers of windows and doors and the head-office is located in Oregon, USA.A great number of wooden doors are manufactured by the company in varying of constructions, classifications and performance.The production of the plant in Forserum has a project- and customer focus manufacturing where only internal doors are produced. The overall market they are concentrated on is to different institution such as schools, hospitals etc.The purpose of this work is to investigate possibilities to improvement of material- and production control at JELD-WEN. The report will handle the master production schedule to and from the production divisions within manufacturing industry. Focus will be on the way for information- and material flows from arrival, transport within the company and further on to customers.Further a map of the flow was performed which gave a clearer picture of the connection between the flow of information- and material for the manufacturing process. On the basis of the mapping of the flow, the group discovered that the flow of material had some improvement potential.

Med anledning av ett antal redovisningsskandaler i början av 2000-talet har revisorers oberoendeställning gentemot klientföretagen kommit att diskuteras. I USA väcktes därför frågan om ett införande av revisorsrotation alternativt byrårotation. På grund av bristande erfarenhet inom området ansåg den amerikanska kongressen att beslut om byrårotation inte kunde fattas och således infördes endast revisorsrotation. I samband med detta införande fick U.S Government Accountability Office (GAO) i uppdrag att, genom en kvantitativ studie i form av enkätundersökning, undersöka vilka potentiella effekter ett införande av byrårotation skulle få på de amerikanska publika företagen.  Med utgångspunkt i den av GAO genomförda undersökning utformades denna uppsats för att på liknande sätt undersöka de potentiella effekterna av ett eventuellt införande av obligatorisk byrårotation i Sverige. Uppsatsens syfte bygger på att undersöka hur CFO:n, eller motsvarande befattningshavare, på samtliga företag noterade på Nasdaq OMX Stockholm ser på förslaget om ett införande av obligatorisk byrårotation, samt vilka för- och nackdelarna anses vara.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th centuryA Company History.At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

The number of new estate agent offices is increasing yearly and each year many hundred new estate agents graduate. The comparing of estate agents by sellers has perhaps been most common in larger cities, but as competition has increased even in smaller towns we experience that it has become a common phenomenon even there. We both come from a small town but are not afraid of the idea of moving to a larger city as newly qualified estate agents. We ask ourselves, which are the determining factors in the choice of a estate agent in a large city as opposed to a small town? Can we see any differences? The purpose with this essay is to give us added knowledge about which factors private persons consider to be important in their choice of an estate agent when selling a house.The body of information is based on two parallel surveys, one in Hudiksvall and one in Stockholm, together with interviews of people in this line of business.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th century A Company History. At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

Musiken som kompositör och regissör är en uppsats om hur vi som utövande sångare och kompositörer omedvetet verkar i en tradition som har sina rötter i en kompositionsteknik och estetik som hade sin storhetstid för tre till fyrahundra år sedan, nämligen affektläran.Som bas för min undersökning ligger min egen komposition, operan ?Post office?, med ettlibretto baserat på Charles Bukowskis roman med samma namn. Operan är komponerad utan att jag hade någon som helst kännedom om affektläran, och jag ställer därför frågan om jagomedvetet har komponerat utifrån en tradition som går tillbaka till 1600- och 1700-talet. Jaghar använt mig av en analysmetod där jag väljer ut vissa stycken ur operan, vilka sedan haranalyserats textligt och musikaliskt utifrån affektlärans tekniker. Jag har även med hjälp av en observation av ett antal sångare, som fått framföra delar av min opera, undersökt om det retoriskt-gestiska agerandet i barockens opera omedvetet kan leva kvar hos dagens sångare.

AbstractOur purpose was to understand how social workers experience the possible complexities that working with economical aid can entail. As an example we chose to focus on long-term economical aid work. We aimed to address the question of which factors could affect their work. In a prior study, done by Dellgran & Höjer (2003) the conclusion was drawn  that  the combination of economical aid, healthcare and schools makeup a third of  practical social work in the terms of the proportion of the amount of social workers, but only 8 percent of the research is done in those areas. Other studies (Stranz, 2007) demonstrate that the research that is done on working with economical aid is deficient.

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

Med anledning av ett antal redovisningsskandaler i början av 2000-talet har revisorers oberoendeställning gentemot klientföretagen kommit att diskuteras. I USA väcktes därför frågan om ett införande av revisorsrotation alternativt byrårotation. På grund av bristande erfarenhet inom området ansåg den amerikanska kongressen att beslut om byrårotation inte kunde fattas och således infördes endast revisorsrotation. I samband med detta införande fick U.S Government Accountability Office (GAO) i uppdrag att, genom en kvantitativ studie i form av enkätundersökning, undersöka vilka potentiella effekter ett införande av byrårotation skulle få på de amerikanska publika företagen.  Med utgångspunkt i den av GAO genomförda undersökning utformades denna uppsats för att på liknande sätt undersöka de potentiella effekterna av ett eventuellt införande av obligatorisk byrårotation i Sverige. Uppsatsens syfte bygger på att undersöka hur CFO:n, eller motsvarande befattningshavare, på samtliga företag noterade på Nasdaq OMX Stockholm ser på förslaget om ett införande av obligatorisk byrårotation, samt vilka för- och nackdelarna anses vara.

Sveaverken is a company who manufactures products and equipment for the modern farm enterprise within grain, pork and horse businesses. A large share of Sveaverken's turnover depends on the role as a subcontractor for Delaval within the areas ventilation, manure handling and feeding systems. Sveaverken wants to investigate the possibility to increase sales by establishing new sales channels, for example e-commerce This thesis is an analysis of the Swedish farmers use of internet, attitudes towards e-commerce and Sveaverken's interest within this area. There is also a minor economic analysis of the cost of establishing the e-commerce site. The study focuses on farmers who are potential customers to Sveaverken within Sweden. To examine the farmers opinions about internet and e-commerce a questionnaire was developed and sent out in November 2006, to 500 farmers of which 45% answered. The results show that the average age of the farmers was 42,5 years.

The purpose of this master?s thesis was to find problems that occur in the production line at Atlas Copco Rocktec Division, in order to decrease the costs of defect in quality. When the problems were distinguished, the authors ought to choose the problem with the highest improvement potential. One request from the constituent at Atlas Copco Rocktec Division was to connect the improvement to the document The Way We Produce. The document provides information and values about Atlas Copco and consists of 10 principles to be able to reach their vision.

Grundtanken med individuell lönesättning är att bidra till att göra arbetsplatsen attraktiv och effektiv. Tidigare forskning visar dock att individuella löner under lång tid varit mycket kontroversiella och på flera håll mötts av ointresse eller motstånd. Flera menar att individuell lönesättning kan motverka sitt eget syfte. Utifrån denna bakgrund är syftet med studien att få ökad kunskap och förståelse om vilka konsekvenser individuella löner fört med sig genom att dels undersöka anställdas personliga upplevelser och dels studera lönestatistik. Studiens första del har undersökt brandmäns åsikter på en räddningstjänst där motståndet mot individuell lönesättning är synnerligen starkt.

Rådande marknadssituation för lokaluthyrning är tuff. I konkurrensutsatta branscher är nöjda kunder en klar målsättning och ett måste för att överleva. Fastighetsbranschen har tidigare haft andra mål med sin verksamhet än kundnöjdhet, byggandet har varit i fokus och förvaltningsfrågorna har varit lågprioriterade.Idag är många fastighetsföretag på vägen mot att bli mer kundorienterade, det vill säga sätta kunden i fokus istället för fastigheten. Den kunddrivna fastighetsförvaltningen innebär att maximera värdet för sina hyresgäster. Genom ökade resurser på förvaltningen kan man skapa bättre relation med sina hyresgäster vilket medför många fördelar och på sikt kanske även en högre värderad fastighetsportfölj.