Sammanfattning: ?Intern kontroll- En studie om Schroff Scandinavia ABs interna kontroll?Datum:  2014-06-11Nivå: Kandidatuppsats i företagsekonomi, 15 ECTSInstitution: Akademin för Ekonomi, Samhälle och Teknik, EST,                 Mälardalen HögskolaFörfattare: Patrick Björksved, Martin HuldtTitel: Intern kontroll- En studie om Schroff Scandinavia ABs interna kontrollHandledare : Magnus LinderströmNyckelord: Intern kontroll, intern revision, intern styrning, COSO-modellen, Lean productionFrågeställningar: -Hur utformar ledningen sina interna kontroller för att effektivisera verksamheten?-Hur ser varulagerprocessen ut, från beställning till leverans?-Hur arbetar ledningen med implementering av förbättringar och effektivisering av de interna kontrollprocesserna?Metod: Studien är uppbyggd på en deduktiv ansats baserat på kvalitativ data. Författarna samlade in data genom intervjuer som därefter formade empirin och analyserades genom de valda teorier och modeller. Slutsats: Företaget använder flera kontroller i verksamheten utifrån COSO- samt övriga modeller. Exempel på dessa är att de övervakar implementeringen av nya kontrollprocesser samt att ledningen arbetar aktivt med att alla anställda ska arbeta mot samma mål.Författarna finner flera möjliga förbättringsområden. Exempelvis implementering av en lokal HR- avdelning för att bättre tillgodose medarbetarnas behov samt att införa processer för att mer effektivt kontrollera arbetsbördan. .

If Swedish companies are to compete with companies in low-cost countries they have to achieve a more efficient production. The purpose of Total Productivity Maintenance (TPM) is to increase the company's profitability by increasing the productivity. TPM is a method that involves all employees and aims to prevent failures in order to increase the availability of existing equipment.The aim of this paper is to evaluate the implementation process of TPM and give recommendations for the further implementation process. The conclusion and the analysis are based on a case study done at a production department at ABB Cewe-Controls facilities in Nyköping. The case study consists mainly of qualitative data from participation observations, surveys and interviews.Commitment of the management is a key factor in the implementation process of TPM.

Wind power is becoming an increasingly important source of energy. There are several national and international goals set to increase to amount of renewable energy, and in order to meet these goals, the wind power production plays an important part and the establishment of new wind power farms are required. The Swedish national project Riksintresse Vindbruk has appointed areas in Sweden suitable for wind power, mainly when looking at the physical wind conditions of the area. In this study, I aim to define suitable areas for wind power establishment in Norrbottens län. In order to reach this goal, a critical regional method was developed and completed using GIS.

This thesis was performed at Zetterbergs Industri AB. Zetterbergs is designing, building and mounts body systems for trucks, including dumpers and tippers. The assignment for the thesis was to design a door hinge for a spreader gate. The spreader gate is the top of the two tailgates on a dumper or tipper and opens back and outwards when tipping the cargo. The spreader gate controls the mass flow of the material being tipped.

Trees in urban environment are exposed to extreme conditions, foremost the ones that grow in the hard packed soil along our streets. They are also exposed to damaging insects and fungal diseases both local and new ones spreading from South Europe. The global warming with warmer temperatures provides a longer growing season, making it easier for insects and fungus to establish a habitat. Based on these facts new tree species need to be available for future urban plantings.To determine what these trees would be an interview study began. Six people were selected who have experience in the field of urban environment planting.

The ability of dairy cows to survive and the economic importance of this have been in-creasing in dairy cattle breeding lately. Increased longevity contribute to an increased pro-portion of cows that produce milk in more productive lactations and reduces the replace-ment costs together with a good health and fertility. Unfortunately it is often argued that longevity has been decreasing due to a strong selection for production traits in dairy cattle.The aims of this study were to find correlations between different longevity evaluations and between different estimates on longevity and other traits in the Nordic Total Merit (NTM) breeding value. The aim was also to compare different traits for cows of two differ-ent longevity groups.The data were Predicted Breeding Values (PBV) from Nordic HOL and SR bulls and records from Holstein (HOL) and Swedish Red (SR) cows estimated by the Swedish Dairy Association.The three Swedish longevity indexes were very highly correlated (>0.89) and the corre-lations between the Swedish official longevity index and the five Nordic Cattle Genetic Evaluation (NAV) longevity indexes varied between 0.73-0.83.In the sire evaluation part, the traits most negatively correlated with longevity for HOL were dairyness, protein and fat index. In SR, milk, protein, and fat index only had slightly positive correlations with longevity.

The objective of this thesis is to explore opportunities to enhance the phosphorus use efficiencyof inorganic fertilizers in crop production, with techniques available today and in thefuture. Phosphorus is a finite resource of declining quality; therefore a phosphorus use efficiencyin crop production of only 15-30 % is unacceptable. The main reason for low efficiencyis the retention by Ca and Mg in calcareous soils and Fe and Al in non-calcareoussoils. Due to the low mobility of phosphorus, plant uptake is mainly dependent on root growthrather than diffusion. Therefore, measurements need to be taken that benefit contact betweenroot and fertilizer, before fertilizer phosphorus becomes unavailable to the plant.

Organic agriculture is financially promoted in Sweden by special environmental support and as consumers we are all encouraged to buy organic food. At the same time scholars at the Swedish University of Agricultural Sciences claim that organic farming does not provide any environmental benefits. The main criticism is that organic farming has lower yields than conventional, which means that more land is needed to produce the same amount of food as in conventional farming, leading to deforestation and loss of biodiversity. As for climate change, the critics claim that the significantly higher productivity in conventional crop production compared to organic, releases surplus land, which could be used for bio-fuel production and thereby replace the fossil fuels. The critics also claim that organic farming causes higher nutrient leaching than conventional.

The post-modern western city is going through two central changes in the organization of paid labour. One is the switch from production of goods to production of services, and the other is the increasing rift between well-paid labour with permanent jobs, and temporarily employed workers with low wages. Both of these processes are rasified and gendered, and strike harder against women, young persons and people of emigrant background. The flexible capitalism creates an informalization of the economy, breaking with earlier regulations of the labour markets, in which workers also need to find informal strategies in their individual and collective struggles. In this paper, I search for these ?new? experiences of living and working in late capitalist society, by doing open interviews with three women of Latin-American origin, working without official permission (without documents) in the informal economy of Stockholm.

Wind power is an energy source that is becoming increasingly popular in Sweden and around the world. The establishment of large wind farms supply and contributes to energy production within grid in search of a more sustainable energy production. Wind power is becoming more popular and opens up new areas of implementation. More cities are starting to use small-scale urban wind power, everything from full-scale work for a little less work adapted to the villas. Sweden has high goals regarding the production of green electricity and the work which deals with the conditions Sweden plays in achieving those goals.

The Baltic Sea is threatened by eutrophication that largely is due to nutrient leaching from farmland within the catchment area. To solve this problem the surrounding countries cooperate within various configurations such as HELCOM and the EU-financed project Baltic Compass. Poor manure management in Russia has been discussed frequently the last couple of years. A literature review of different types of reports and legal acts is the core of this degree project which has been performed in connection to two ongoing research projects financed by EU (Baltic Compass) and SIDA. It is supplemented with interviews with Swedish agricultural consultants and travel reports from two occasions when I had the opportunity to discuss with Russians active within the agricultural sector. Different hypotheses were investigated and discussed. The environmental debate in Russia is quiet and there is a widespread approach that economic profit always trumps environmental concern ? a Soviet heritage that influence the Russian agriculture considerably. The Russian legal acts on stable manure management focus mainly on sanitary questions and only secondary on nutrient leaching.

Most companies have a bottleneck in their production, that is a constraining re-source. When the demand is higher than the capacity in the constraining resource it is impossible to produce the demanded output. This problem leads to delayed deliveries, unhappy customers and ultimately to decreased revenue. Bottlenecks therefore has a significant role in production and must be handled thereof.MW Power in Sävsjö, Sweden designs and manufactures water and steam boilers for the customer's unique needs. MW Power invested in a new plasma cutting ma-chine but the machine has not reached the expected capacity.

Emissions of insufficiently treated wastewater, mainly blackwater (i.e. wastewater from toilets), contributes to the eutrophication of lakes and seas. At the same time, blackwater is a fraction with a low content of heavy metals and, after sanitization, it can recirculate plant nutrients to arable land using the liquid composting treatment method. Liquid composting means that organic material is degraded under aerobic conditions. For sanitization, the blackwater needs to be treated together with energy-rich complementary material.

Background: In the past 10 years private label has increased significantly in the Swedish grocery market. This is an important strategic event, which is a great challenge to suppliers as it causes stiff competition. To handle this situation an increasing number of suppliers have to make the decision whether to produce private label or not.Purpose: The purpose of this study is to find and analyse factors that influence suppliers in the Swedish grocery market to produce private label. On this basis we intend to confirm or develop existing theories within the field of study.Research method: The study has a qualitative approach where empirical data has been gathered through interviews with suppliers and retailers in the Swedish grocery market.Results: This study has identified factors that underlie suppliers? decision to produce private label.

In Sweden there is a large interest in renewable energy but the market for solar power is still small compared to other countries such as Germany. Here many farmers produce their own electricity. The Federation of Swedish farmers have acknowledged the potential for Swedish farmer to produce electricity and there is an interest among the farmers. The agricultural branches in Sweden most suitable for solar power are pig production and poultry due to the even electricity need throughout a year. Swedish pig farmers are going through a period of unsteady profitability which makes it interesting to see whether producing their own electricity can affect the economic situation.