Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

The aim of this study is to increase understanding about addiction recovery. More specifically, we want to know what people who have had problems with alcohol and/or other drugs perceive as helpful and important for their recovery process and how we can understand this process.The study was conducted by means of qualitative semi-structured interviews with four people who have had alcohol and/or other drug problems. The analysis is based on a transtheoretical model of change from addictive behaviours, coping, interactionist theories and also a recovery perspective, inspired by research on recovery from mental illness . Main findings are that recovery from addiction can be understood as an individual process that takes place in a social context and can follow expected phases, although there are large individual differences in the process. Through the recovery process it has been of importance to the participants in the study to redefine themselves and their problems, get support from others, find ways to cope with their problems, get involved in meaningful activities and to expand their social roles.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Purpose: The purpose of the essay is; to explain and clarify how the company is acting to lead members in social media to achieve valuable external communication. The authors believe that it is important to act with credibility and quality in social media, to accomplish long lasting relationships. When employees communicate with consumers their conduct is relevant to the company's credibility.Methodology: An inductive approach has been used for the empirical data collection since the authors have been studying the reality without existing theories. A qualitative research method has been used for collecting the empirical material. Primary data was collected from telephone interviews with seven companies, active in social media.Conclusions: The study shows that the power of employees? can be used when designing strategies for social media.

This Bachelor-paper is an investigation of organisational flexibility in Swedish andPolish television companies. The essay is based on four main questions which is thananalysed by looking at different categories that defines a flexible organisationalstructure.The questions are:? What is the internal and external perceived judgment about the TV-channelsorganisational flexibility?? What are the differences regarding Public service channels in Sweden andPoland as well as the differences between commercial channels?? What are the differences regarding public service- and commercial TVchannelsin Sweden as well as in Poland? Which of the companies are considered being the stronger and the weakest inan organisational flexibility point of view?In order to answer these questions have we used following main theories.? Readiness for business process reengineering - Abdolvand, N. & Albadvi, A.& Ferdowsi, Z (2008)? Decisionprocess - Jacobsen D.I.

As break downs of production transformers are costly and often result in long outages it is essential for reliability of operation that the transformers are manufactured to be robust. The aim of this M.Sc. thesis is to investigate if deviations should be made from the standard IEC 60076 ? Power Transformers in order to describe a robust large power transformer for procurement.The investigation has been conducted in three stages. In the first stage a definition of the term robust was developed in consultation with the client Vattenfall Vattenkraft.

For the success of universities, it is very important that the personnel are well motivated through internal marketing. The purpose of this report was to identify which activities universities uses to motivate their teaching and researching personnel and how the activities are valued by this group of employees. The study was conducted in the form of a case study. One interview with the chief administrator at Luleå University of Technology was conducted, and a questionnaire was sent to all the teaching and researching personnel at the same university. The result indicates that Luleå University of Technology uses many internal marketing activities to motivate their employees.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

What kind of international actor is the European Union and how shall we define it? These are questions that many have tried to answer often by addressing the apparent uniqueness of the EU itself. One of these theories is Normative power Europe. A theory whose main argument is that the EU is best perceived as a changer of norms. My aim with this thesis is to test this claim and to see if the Union should be regarded as a normative power.

Outsourcing is today a common phenomenon among businesses in most industries. The term outsourcing means transferring the responsibility of performing a certain function to an external supplier. There are usually certain methods to investigate the effects and the outcome of a function that is performed by the company itself. When this function is performed by an external party, the complexity of the function will increase.This leads us to our purpose: Based on different theories clarify how a company ensures a desired effect out of marketing when this function is outsourced to a certain retail- and advertising agency.In this essay we have defined us to study one of Sweden´s leading mobile operators who have outsourced their sales management to a retail- and advertising agency. To get an additional point of view, we have included one of the mobile operator´s intermediates, which is a selling agent whose sales function is led by the retail- and advertising agency..

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

The company Västra Mälardalens Kommunalförbund, VMKF, wishes to revise and optimize their present data and IP-telephony network as of today consists of the three municipalities Köping, Arboga and Kungsör. As a municipal corporation, they seek consultation regarding internal as well as external review and investigation of the main structure of the network, its functionality and safety. By today?s increasing demands of Internet accessibility, availability of services and security far more extends the requirement of a complete network design. The foundation of networking rests on the balance between each of these necessities.

The comprehensive goal in this study was to examine important factors in an introduction of a new machine team. The aim was to identify what elements should be part of an introduction program for new machine team. The examination was done together with Stora Enso Skog. A new machine team and their supervisors where analyzed during a six month period. The evaluation was done with open interviews of the team members and their supervisors. The main question was what should be included in an introduction program to develop a successful machine team as effective as possible? Interviews of the new team and analyses gave good indications how the procedure should be done.