This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

Environment and sustainable development are very current topics in today's society, bothnational and international. The government's bill 2004/05:150 ?Swedish environment objectives - a common commission? contains several environmental quality objectives, that in turn is divided up in smaller secondary objectives. One of the secondary objectives says: ?Latest year 2010 shall at least 35% of the food waste from households, restaurants, largescale kitchens and shops be recycled through biological treatment.

Syftet med det här projektet var att utforma en användarvänlig markstation till ett UAV-system.UAV står för Unmanned Aerial Vehicle och är benämningen på den obemannade luftfarkosten i ett UAV-system. Det aktuella UAV-systemet i det här projektet består av en UAV, eller drönare som den även kallas, och en markstation. Markstationen innehåller en R/C (Radio Control, styrenhet för manuell radiostyrning), en laptop och en antenn för videonerladdning. Drönaren styrs från marken av enoperatör via R/C:n men kan även flyga autonomt vilket innebär att operatören iförväg programmerat in en rutt med GPS-punkter som drönaren självständigt kanflyga efter. Drönaren kan utrustas med olika former av sensorer som laddar ner sina bilder kontinuerligt under flighten till operatörens laptop i markstationen.Uppdragsgivarna till projektet var de norska UAV-systemleverantörerna Scandicraft AS.

When harvesting ley you hope to get a fast drying and a faster harvest. If there is a system with round bales, you need to have a dry matter close to 45 %. To make this as fast as possible, there is made a machine which pick up the grass with an pick-up. It turn the grass over and put it behind the machine (figure 2 and 4). There are few tests to prove the efficiency of this machine.

GPS (Global Positioning system) and GIS (Geographical information system) has been used for planning and inventory in the forest sector for more than ten years. The last years the development has come to equip harvesters and forwarders with GPS and GIS (GIT). The goal with this study was to reach a basis for decision, how Stora Enso Skog should continue its investment in GPS and GIS in harvesters and forwarders. To reach this basis for decision, possible advantages and benefits, disadvantages and problems in the harvesting process was evaluated. The study was made as an interview study with four harvesting managers and ten machine teams. To secure the quality of the results an interview questionnaire was made before the interviews were done. The results showed that GIT will make the harvesting managers work easier.

The intention has been to look at the school system in South Africa and specifically at arts and culture in grade 10 to 12. I have visited a number of classes and interviewed the teachers working at the art centre PJ Olivier in Stellenbosch. By doing this I wanted to get to know the system and to understand the intentions that the curriculum describes.I have all through the study related the areas I?ve looked at to the curriculum to see how well the intentions are implemented. I have also compared everything with the Swedish school system.The curriculum has good intentions but the country has a lot to do before they reach the goals with a school system where everybody is included and where there is ?ubuntu? (Zulu word for humanity or I am what I am because of what we all are).

Denna undersökning belyste sambanden mellan arbetstrivsel i relation till Locus of Control, chefens tillgänglighet för arbetstagaren och uppmuntran från chefen. Tidigare undersökningar har visat att det finns en positiv korrelation mellan intern Locus of Control och arbetstrivsel. Forskning har även visat att det finns samband mellan olika typer av ledarskap och arbetstrivsel men lite forskning är gjord för att undersöka vilket samband det finns mellan chefens tillgänglighet för arbetstagaren och arbetstrivseln. Av de 47 personer som deltog i undersökningen var alla kvinnor, vilka alla arbetade inom Vård och Omsorg men på två olika arbetsplatser där på den ena arbetsplatsen hade kontinuitet bland chefer och på den andra hade de varit olika chefer under samma period. Studien visade att det finns ett signifikant samband mellan arbetstrivsel och chefens tillgänglighet, LOC, och uppmuntrande ledarskap, däremot fanns det inte någon signifikant skillnad i arbetstrivseln mellan de båda arbetsplatserna.

Gerbera jamesonii is a plant with a large amount of pollen and various flower colours and a favourite host plant for Frankliniella occidentalis. The best growing temperature for gerbera is approximately 20°C. Frankliniella occidentalis or the Western Flower Thrips is a small insect that has become an important pest in greenhouse cultivation all over the world. The high temperatures in the greenhouse are favourable for F. occidentalis.

The work describes the development of an adjustment algorithm that will replace today?s manual adjustment of Lead- and Lag-filters at ABB Robotics industrial robots. The adjustment is mainly for the filter parameters in the control system.Three different algorithms have been created to replace the manual adjustment. One of them is based on the criterion from the manual adjustment and another one on optimization of the sensitivity function. The last one is a combination of the two.The report describe the development of the algorithms and how they behave during simulations and tests on real robots.

Purpose: The purpose of this paper is to examine if companies? incentive programs for employees is designed in such a way that it makes it possible for managers to reach their goals. Method: Qualitative with a semi standardised questionnaire Results: Our results is that the incentive programs for employees in their present form don?t give the companies a good possibility to effect the employees to perform towards the goals of the system. The performance measures in the incentive programs for employees is suitable in comparison with the goals of the program but the construction and the use of the systems doesn?t give a satisfied result in comprising with the goals.

Skälby park is situated approximately 2,5 km northwest of the central parts of Kalmar and is one of fi ve town part parks. Originally Skälby consisted of a village of four farms. In 1965 the municipality in Kalmar bought Skälby and the agriculture ceased to appear. The land was parcelled out into plots and new roads. Only the area surrounding the old buildings remained, turned to a park.

Mobiltelefoni och SMS (textmeddelanden) är ett intresseområde på frammarsch. Avsikten med studien var att undersöka om personlighetsegenskaper som självkänsla och locus of control har någon inverkan på vilket sätt människor använder sina mobiltelefoner. Tidigare studier har indikerat att de som föredrar textmeddelanden har lägre självkänsla än de som föredrar röstkommunikation. Ett internetbaserat frågeformulär användes för att undersöka mobiltelefonanvändningen hos studenter vid en högskola i södra Sverige, och då speciellt undersöka tal/text preferensen i relation till ålder, kön och personliga egenskaper. Överlag visade gruppen av studenter (n= 116) en preferens mot att tala (M = 4.5 med text och tala som ytterligheter på en femgradig skala).

Problem: Our opinion is that it is important to consider about usability in system development. In this thesis we will focus on usability in point-of-sale systems. The point-of-sale system we base this thesis on is Extenda Retail. Our case study is performed on Ica Kvantum in Bromölla, which implemented Extenda Retail about two years ago. Purpose: The purpose of this thesis is to figure out what important factors there are to consider, in usability aspects, when developing point-of-sale systems, with focus on the cashier. We also wish to find out the cashiers opinions about the Extenda Retail system. Method: The information gathered for this thesis consists of literature and interviews.

Today an increasing number of schools and organizations are investing in so called Learning Management Systems. Researchers disagree on the pedagogical value of these tools. Some mean that Learning Management Systems cement old-fashioned behaviouristic teaching practices; others mean that the systems provide good opportunities in supporting learning in a socio cultural perspective. The aim of this study is to reach better understanding and increased knowledge of how the introduction of a Learning Management System influences the role of the teacher and how the learning is organized. We have conducted two case studies.

This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..