At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

In this thesis we will discuss the importance of human resource development in smaller companies and if it will change from when the Swedish economy was in an economic boom and later on came to be in a recession. We choose to use a more qualitative approach for this research in order to conduct a more in-depth study of five smaller sized companies located on Gotland, Sweden. In order to limit our research we had as an ambition to answer these following questions:? What obstacles are there when it comes to human resource development and knowledge transference within smaller sized companies?? What can simplify or enable human resource development and knowledge transference within smaller sized companies?? Does the teaching process change to a more tacit human resource development between co-workers when there is less room for conventional human resource development?The result of the research came to show that the biggest barrier, when it comes to competence development within smaller companies, is time. However, our research also showed that a majority of the companies has changed from a more external educational plan to a more internal educational plan which focuses on keeping the human resource development within the company.

With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.

Purpose:The purpose of this study is to improve the knowledge regarding how entrepreneurial companies act and behave in relation to human capital, by studying their decision-making process for human capital investments. Furthermore this study shall enrich the understandings for how their way of handling human capital investments might change over time along with the development, growth and aging of the company.Methodology:For this case study the authors have chosen a qualitative approach. The authors have collected the empirical data by interviewing the CEO?s of six different entrepreneurial companies. To be able to process and analyze the empirical data the authors have used various theoretical frameworks and also previous studies.Theoretical framework:The theoretical framework brings up human capital and its importance, but also its role in the entrepreneurial company.

This paper is the result of a case study conducted at Uppåkra Mekaniska AB during the spring of 2006. The task that was presented by Uppåkra was to develop a basis for a decision for the planning activities at the company, so that in the future they can create lot-sizes which are based upon a total cost perspective. Total cost in regards to lot-sizing is defined as the sum of the administrative reordering costs and warehousing cost per stock keeping unit.To collect data a series of interviews and observations were conducted. This data was then used during the lot-sizing simulation and analysis. The 15 units that the simulation was conducted on were grouped into three item classes depending how many different machine setups they required during the production process.

It is the aim of this paper to examine, and analyze at a discursive level, the Swedish Democrats' interpretation of the term 'human rights', as this is presented in the material available on the party's official website. The goal is then to investigate in what manner the party portrays its political ambitions in relation to 'human rights'. The theoretical foundation for this analysis is discourse theory as it is presented in the works of Ernesto Laclau and Chantal Mouffe.Furthermore, the aim is also to examine whether the Swedish Democrats? interpretation of 'human rights' is compatible with the established understanding of the term, such as this is presented in the international UN treaties on human rights. This will be done by thoroughly examining and comparing certain aspects of the Swedish Democrats' political ambitions, such as they have been portrayed in the analytical section of the paper, with relevant sections of the UN treaties..

The thesis ?Vi fixar och trixar oss fram till att hjälpa människor? focuses on social work in the field of prostitution and human trafficking in Sweden. Through semi-structured interviews with social workers in the municipalities of Stockholm, Göteborg and Malmö working with persons selling and buying sex, and through discourse analysis, the author analyses the perceptions among these social workers of the relation between human rights, prostitution and human trafficking, and the social work which they conduct.The thesis concludes that although the social workers perceive prostitution and human trafficking and social work in this field as human rights related, they are not explicitly using a human rights based approach in their work.The thesis concludes that the social workers identify several aspects that infringe on the rights of their clients in relation to the human rights principles of Universality, Non-discrimination, Accountability and Rule of law and the principle of Participation and Inclusion. They portray the human rights situation of street based sellers, especially those not being Swedish citizens and those affected by human trafficking, as severe.The thesis concludes that the social workers find several obstacles (legal as well as structural) that diminish their ability to strengthen their clients? human rights situation.

The company Microshop is interested in implementing new features in their product-website, and would like to examine the possibility and usefulness of introducing such functionality. When designing interaction for commercial websites, it is important to make the menus easy to use, and refrain from using deep hierarchies in order to avoid causing unnecessary burden for the users. There is an interest among users for adaptive functionality, but this requires great amounts of trust in the website from the user. Something which can be created by refraining from using implicit information, and provide detailed explanations throughout the website. A usability test was conducted in order to complement the data gathered from the theoretical study, the interviews and the expert evaluations.

This bachelor thesis portray a project where the main task were to develop a computer based system prototype for handling of absence report at the upper secondary school af Chapman in Karlskrona. The project has been conducted in cooperation with students from the university programs software engineering and information economy at Blekinge Institute of Technology. Our task as MDA-students have been to survey the process of absence report of today through field studies and give a proposal of a graphical user interface which later were developed by the software engineers. The thesis also handles the cooperation with other students from other university programs..

With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.

The purpouse of this study is to find out how and if a Content Managment System (CMS) can benefit from applied User Experience Design (UX). A work project has been executed where a client wanted the students to create a user friendly CMS for adding content to a global hotel review site. A prototype of a CMS was created based on literature studies about UX and CMS. The prototype of the user friendly CMS was then tested through user tests and interviews with key users. After input from the key users the prototype was changed until the users were satisfied with it..

The aim with this study was to increase the knowledge about as well as shed light on hidden refugees? living conditions by compiling research about hidden refugees? living conditions and complete this research by doing a field survey with people with different knowledge and experience of hidden refugees? living conditions. The result was analyzed on the basis of Nussbaum?s list of ten human abilities and the convention of human rights. The study showed that hidden refugees' living conditions are experienced as very critical, and characterized by lack of human rights as well as means to utilize and develop their abilities.

This master thesis has been carried out as a prototype development project. The project hasbeen performed in cooperation with ÅF Combra AB. The purpose with the master thesis is toconstruct a Bluetooth interface between an accelerometer and a smartphone and constructinga physical prototype containing an accelerometer. This is done to test a new user interface tomobile phones. The master thesis has also included a research about the possibility toimplement distance measuring with Bluetooth.

As the final course in the education ?University Diploma Programme for Process Operators? there is a thesis in cooperation with a company required.This thesis is about operator maintenance and 5S made at Metsä Board in Husum.In this report you can read my opinions and conclusions based on literature studies and the interviews that have been made with the staff at PM6 (the paper machine).I chose to focus on the theory of lean, 5S and operator maintenance because it covers the area of this thesis.The operators shall do their rounds to make sure that the equipment works fine. They shall also write down things that they notice in a checklist. This is not done as it should be and the question is: can this be solved by using 5S?My conclusion of this thesis are:Better review of the task so that everyone is involved.

The global climate-change means increasing mean-temperature and higher precipitation in Sweden, which leads to shorter periods of frozen ground in the forest. At the same time the harvesting machines are getting bigger and more powerful. The forest industry aim at an even wood flow, and the ground damage has to be as low as possible. The two biggest causes for ground-damage is the bearing capacity of the forest ground and the ground-pressure of the harvesting machines. The aim of this study was to find out some rules for the machine choice considering ground pressure, when harvesting on ground with low bearing capacity.A field study, using a Valmet 890.3 forwarder, was carried out where different ground pressures and their effect on the ground were tested on two different types of ground.Additionally, an inventory of damaged harvesting grounds was made.