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.

This rapport examines six Swedish workplace unions, in manufacturing internationalised companies, degree of internationalised trade union work. The report is based on interviews with local shop stewards. All local workplace unions were in some form internationalised. They were placed in three different groups of strategies: Passive, Tactical and Strategic. The Passive union only tried to get information; the Tactical unions were reactive against initiative from company management and used the channels provided of Industrial Relation laws.

This study addresses the issue of mergers between consulting firms. Previous research has shown that there are specific factors that determine the outcome of a merger and that success is more likely if companies are more similar. The purpose of the study is therefore to define relevant factors and understand when resemblance matter and under what conditions disparity may cause problems. Furthermore, the aim of the study is to find a pattern of which factors are more important in a successful merger. The problem of the study is addressed through a qualitative research approach and is conducted on six different mergers.

The theory that concepts that are interpreted subjectively in building care creates problems in how the concepts are defined in practice within the current governing documents and guidelines for building care. This essay has studied concepts in the building maintenance literature to investigate whether there is consensus in compliance practice within the building process. In the study, 9 concepts have been investigated through conversational interviews and questionnaires answered by practitioners with extensive experience in building care processes. In the survey, an attempt is made, to measure how big or small the consensus is between practitioners who often need to collaborate within the building maintenance process. The investigation shows that existence of the concepts in building maintenance is very common in the theoretical literature examined but is almost completely absent in the craft area. Since laws, regulations, principles, and guidelines have defined concepts to support the decisions in the building maintenance process, it can be concluded that there is a lack of practice for compliance.

In this essay I analyse three of my own texts included in an unpublished collection entitled till Narcissus' minne. Genres are discussed and a detailed study of how the writing process has progressed is done. The essay does not follow any specific literary or scholarly method of analysis, but to some extent the sphere of interpretation is explored. By associative interpretation the special logic of dreaming, the activity of the unconsciousness and the expansive accessibility of the memories, which characterize the texts, is traced. These structural features open a link to the way of psychoanalytical interpretation, but the essay does not strive for a complete account.

Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.

This report is the result of a thesis work done at the Department of Engineering Sciences, Uppsala University, and includes 15 ECTS points. The work has been performed at Företag A, a company specializing in electronics whose major product has become a sophisticated tool used by authorities across northern Europe. Företag A has initiated a quality management system according to the criteria set by ISO 9001. Following demands from customers, Company A has now decided to also start working towards a certification according to SS-EN ISO 9001:2008, this work is the foundation for the thesis work. The thesis work has been limited to the production process and the aim has been to enable this process to be certified according to ISO 9001:2008. The work has been performed by analyzing the existing quality management system and the requirements for each process included, whereby the gap between the current and the target state has been mapped. Suggestions have then been made on how this gap can be filled, some of these suggestions have also been carried out during the thesis work. The conclusions drawn are that quality management does not have to be complicated, but quickly becomes so when the complexity of the processes increases.

Syftet med denna uppsats är att se hur effektiva metoder och resurshantering påverkaroffentliga förvaltningar i Borås. Vi för även en diskussion om hur implementeringen avstyrmodeller såsom Lean har för inverkan på förvaltningarna. Uppsatsen har genomförts medutgångspunkt från valda teorier samt intervjuer med administratörer anställda på offentligaförvaltningar i Borås. Detta för att få ett medarbetarperspektiv på hur effektivitets- ochresurshanteringstänket har yttrat sig för de och deras arbetsplatser.De offentliga förvaltningarna som valt att införa styrmodeller såsom Lean i sina verksamheterhar blivit mer kostnadseffektiva och resurssnåla. En märkbar förändring är införandet av nyteknik i förvaltningarna.

The purpose of this Masters Thesis is to explore the process of selection that librarians face when selecting and acquiring cultural magazines to public libraries. The methods used are qualitative interviews and literary studies. A brief review is given of acquisition policies at public libraries and of cultural magazines and the important role they play in public libraries. Five interviews have been made at five public libraries to find out what factors affect the process of selection when it comes to cultural magazines. Two theories are used as a basis for the analysis of the result of the interviews and literary studies.

Syfte ? Studiens syfte var att analysera hur uppkomsten av defekta produkter och omarbeten kan minska i kundorderstyrd montering genom effektivare material- och informationsflöden. Som hjälp till att besvara syftet har det brutits ned i två frågeställningar:I. Vilka möjliga orsaker till defekta produkter och omarbeten kan identifieras i kundorderstyrd montering?II.

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

The wastewater treatment plant at GE Healthcare's facility in Uppsala deployed a three step vacuum evaporator in 2007. The purpose of this was to pre-treat wastewater containing amines. The purpose of this thesis was to optimize thisprocess by reducing the amount of concentrate without releasing more nitrogen tothe environment and to examine if density could be used as a measurement of whenthe process should be ended.To create a foundation for optimization six test cycles were conducted with samples taken from all three steps. Both concentrate and condensate were tested as well as the incoming solution. Furthermore, the thesis has been expanded with a benchmarking part examining two different evaporators.

Syftet med den här studien var att undersöka om mental trötthet leder till ökad diskriminering av överviktiga. Genom att använda en dual process-modell, inleddes undersökningen med en bedömningsuppgift som deltagarna fick utföra i labbmiljö. Vid ett senare tillfälle fick var och en ombesörja att de genomförde ett implicit associationstest (IAT), följt av en explicit graderingsfråga, där deltagarna uppskattade en eventuell skillnad i normal- kontra överviktigas mentala prestation. Syftet med dessa tester var att ta reda på om diskriminering mot överviktiga existerade inom gruppen i sin helhet på såväl implicit som explicit nivå. Hälften av gruppen hade genomgått en kraftig mental trötthetsbelastning före bedömningsuppgiften, med avsikt att se om bias mot överviktiga ökade vid mental trötthet.

Communication during the process of Environmental Impact Assessment: Interviews concerning three infrastructure projects Environmental Impact Assessment (EIA) is a method to describe the possible impact of a planned project. The aim of such an assessment is to aid a sustainable development, by supplying a comprehensive basis for decision-making. Today there are many people working with EIA in different forms, representing both different interests within the community, as well as having different individual points of view. The proponent is responsible for the EIA, but it is of interest to study the relationship between the different participants who are involved in this process. The aim of this report is to study how the different disciplines involved have communicated with each other and amongst themselves, what characterises good communication, and if anything should be improved.