I mindre tillverkande företag kan det vara svårt att urskilja olika processer i produktionen och bestämma vilka kostnader som bör belasta kalkylobjektet. Detta medför svårigheter vid prissättning och kan ge oönskade resultat vid expansion av företaget.Syftet med uppsatsen är att finna en användarvänlig och resurssnål produktkalkyl för vår uppdragsgivare samt redogöra för urvalsprocessen vid valet av denna.I arbetsprocessen har vi använt oss av en kvalitativ undersökningsmetod och en abduktiv ansats. Genom besök och intervjuer med företagets VD har vi skaffat oss underlag för fallstudien.I empirin beskrivs verksamheten, dess problem och tillverkningsprocessernas utseende. Empirin täcker även de intervjuer vi genomfört med uppdragsgivaren.Genom de empiriska undersökningarna och studier av befintlig litteratur inom ämnet har vi funnit att en sammanvävning av flera olika modeller ger bäst resultat för uppdragsgivaren. Vidare anser vi att uppdragsgivarens kostnadsbild samt krav på vilken information de önskar kunna utläsa ur kalkylen är av avgörande betydelse för hur en lämplig produktkalkyl utformas..

This is a paper about the effects from smoldering fire on lithic objects from an archaeological view. The introduction gives the background to this paper, a short orientation to forest wildfires and why the work is limited to: flint, quartz, quartzite and slate. Material and methods describes the stone materials and the setup that was used in the temperature logged tests with three replications for each type of material. The fuel in the burnings was peat on a bottom of sand. Flint showed a more drastic effect from heat compared with the other materials. Slate seems to have greater tendencies to change to darker colour and luster at lower temperatures than the other materials.

The Swedish academic libraries have gone trough radical changes during the last decades. The development of information technology, the educational expansion and new pedagogical ways of learning within the higher educational system have changed the conditions, not only for the academic libraries, but also in many ways for the librarians. The aim of this Masters thesis is to examine how Swedish librarians experience their pedagogic role and task in the context of an academic library. The following four questions in this investigation were asked: How do the librarians experience the formal task that they have? How do the librarians experience the physical library environment? How do the librarians experience the co-operation with others involved in their work? How do the librarians experience their own pedagogic knowledge and competence in their daily practice? The study showed that these librarians believed the physical environment to be very important and is seen as a pedagogical tool in their daily work.

Då det köptes in ny utrustning för kalibrering av värmestrålningsmätare till SP, Brandteknik, fanns det ett önskemål om att effektivisera proceduren vid kalibreringen. Vid kalibrering med den befintliga hård- och mjukvaran finns många manuella moment som skulle kunna reduceras.I detta projekt har ett styrprogram utvecklats i programmeringsspråket LabVIEW. Programmet använder ett seriellt kommunikationsprotokoll för att styra den kontroller som reglerar temperaturen i kalibreringsugnen. Programmet ställer in de temperaturnivåer som ska ingå i kalibreringen, upp till tio stycken, och kontrollerar när temperaturen har stabiliserat sig. När den gjort det tas ett antal mätpunkter ut och sparas till en resultatfil.

Electronic article surveillance (EAS) is widely used in shops and libraries together with an RF-tag attached to the goods or books in order to prevent shoplifting. By implementing the addition of a moisture sensor to the RF-tag, other functions become possible, including the ability to use as an alarm with regards to frozen goods, which have been shipped but which have melted and have, subsequently, refrozen. In- relation to care for the elderly, one time-consuming step involves checking whether there is the necessity for a change of diaper and this can, instead, be based on an RF-tag with an EAS-system alarm. A preliminary investigation was made using the moisture sensors, which involved how the resistance changes when liquid and/or heat is applied. A simulation of the LCCR circuit (RF-tag with the sensor) was conducted in order to determine how the resonance frequency changes for different resistances levels.

This diploma work on D-level is made in cooperation with Varnäsföretagen AB in Eskilstuna. The company performs contract manufactured aluminium goods. This work is a continuation on earlier diploma work in Varnäsföretagen AB. Even if the industry process consumes much energy for melting the aluminium goods, they consume a great amount of oil to warm up the building. The purpose of this work is to examine some places in the building and the process to see how much energy it is possible to recycles to the heating system and reduce the costs for heating.

Internationalisering genom mellanhänder är ett vanligt sätt för små och medelstora företag att expandera sin verksamhet till nya marknader. Orsaken är att expansion görs möjlig till nya marknader genom bryggning av distanser samt den relativt låga finansiella risken som internationalisering genom mellanhänder innebär. Resurser att expandera organiskt är något som små och medelstora företag ofta inte har. Det saknas forskning som förklarar hur framgångsrika mellanhandssamarbeten uppnås och många företag misslyckas eller når inte full potential. Vårt syfte med studien är att skapa förståelse för de faktorer som påverkar ett framgångsrikt samarbete med utländska mellanhänder.

The purpose of the study is to examine how retailing trough brand owned outlet stores effectsthe fashion brand. The problem that the essay is aimed to solve is how the fashion brand isinfluenced by selling through outlets and what opportunities and risks it has on the brand. Thestudy has been carried out by qualitative methods using interviews to answer the questionformulation. Three empirical perspectives have been chosen; an expert-, business- andconsumer perspective which have been linked up with three applicable theories. The fashionbrand Acne and its two stores; the flagship store and the outlet store have been chosen as acase study.

The evaluation of the function of the feeding of sheep herds is suggested to involve the work effort, the fulfilment of the nutrient needs of the sheep and the feed waste. Mechanisation of the feeding can be very simple or include high degrees of mechanisation. Three different farms, representing different levels of mechanisation are presented. Descriptions and analysis of the feeding systems including mechanisation, work effort and estimations of the feed waste are made on each farm. The herd with the most advanced feed mechanisation included a rolling feed band and mix wagon. The other farms were partly or little mechanised including ad lib feeding from big bales and manual distribution of hay and concentrates. The most mechanised farm was able to feed a large herd of sheep at a low work effort and little feed waste. However, the investment in machinery has to be weighed against the improved efficiency.

Denna uppsats analyserar utvecklingen av principen Special and Differential Treatment (SDT) i den internationella handelsregimen. Fokus är på förändringen i tillämpningen av denna princip. Uppsatsen identifierar hur principen har tillämpats sen dess uppkomst samt hur ett skifte i det ekonomiska utvecklingstänkandet kom att utgöra en avgörande faktor för den nedgång i tillämpning som observerats. Vidare identifierar uppsatsen också hur nya dimensioner av världshandeln har skapat nya problem för utvecklingsländerna, vilket i sin tur har skapat ett behov av en fortsatt, men i många avseenden annorlunda, tillämpning av SDT-principen.Uppsatsen kommer till slutsatsen att det nya ekonomiska utvecklingstänkandet har suddat ut rationaliteten bakom det forna tillämpandet av SDT-principen. Samma utvecklingstänkande har dock lagt grunden för en ny tillämning.

The purpose of the study was to investigate the use and losses of energy in an existing older building. Another purpose was also to look through various options for heating systems with renewable energy in the building. The aim was to reduce the use and losses of energy. The first step was to study the related electricity bills of the building and also perform measurements and calculations of the building envelope and ventilation. The next step was to find out the possible actions for energy saving by performing measurements and calculations.

In 2010, Airwatergreen AB started testing their new technology, the Airwaterwell, an atmospherical water generator of their own design that is running on solar heat, with a production capacity of three litres of water per day and m2. The purpose was to focus on foreign aid organizations as main purchasers for project investments towards rural communities in developing countries that suffer from lack of, or compromised quality of drinking water. In order to further understand if this technology would bring a positive impact in the developing countries, the company contacted the Swedish University of Agriculture for a socio-economic study of the Airwaterwells? potential. The authors elected Cost benefit analysis as the appropriate method for conducting the study and India became the study region because of its many problems with water related issues such as diseases as well as insufficient water supply for households. The regions that this study is based on are Gujarat, Haryana and Uttar Pradesh given their differences in income, health situation and poverty rate.

The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.

This paper examines the professional role of the music journalist and how it has been affected by the expansion of the Internet. The study aims to examine  the profession's outlook and how professional music journalists are working to reach the public with interesting information, despite the fact that the audience of today often can be first to deliver the news. Through qualitative research interviews with three current music journalists the professional role and its development is examined. Based on theories and previous research on journalism, how the media communicates and its importance to society, what it is to be a music journalist and the spread of digitization and the impact of file sharing the results are analyzed. The conclusions of the study are that it isn?t a profession that is disappearing but rather a profession that is working towards a new future.

I have in this essay focused on the attitude towards the medieval muslims in swedish textbooks, in the subject of history from the years between 1954 and 2012. I have made an analysis on the discourse in the books and what they says about the muslims who lived before 1500 AD. The theory I have is a Postcolonial one from the authors Edward Said, Ania Loomba and Leela Gandhi. I have also analyzed the rhetorics the authors have used in every textbook. The results I have identified is that the attitude towards the muslims have changed during the years, from a generalizing view that says that the muslims were driven by the religion and that they were different from the Christian European society that existed during the same time.