As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

Traditionally, mining has been performed mechanically with implementation ofyesterdays (and older) data. Several mining companies have started to useautonomous technology and robotics in the production areas although the harshmining environments make it unsuitable for today's electronic equipment. Despite allthe obstacles along the way of digitization, there seems to be no end in sight as thisdevelopment continues. This thesis focuses on what the mining industry is aiming forand why the mining companies are interested in these technologies. The actors of themining industry can be found to have a vision for the future mine, a production with ahigher degree of digitization and resemblances to a factory.

Addressing increasing global environmental problems requires greater resource efficiency, and one way of working towards this is through industrial symbiosis. Industrial symbiosis means that companies collaborate through sharing of resources for collective benefits. The documented benefits of working with industrial symbiosis indicate that there is potential for companies to operate commercially with facilitation of industrial symbiosis. An interesting company to study within this context is Econova. Econova operates within the recycling and gardening industry and has been identified as a possible catalyst for industrial symbiosis.

Mould is a common contamination in cereals. The growth of mould can stimulate mycotoxins production andsome of which at critical concentrations cause health problems in humans and animals. Fusarium is one of thefungus species that has been found in crops and can cause major problems for farmers such as reduced harvestand economic losses. A group of Fusarium species, Fusarium avenaceum, Fusarium poae and Fusariumtricinctum express a mycotoxin, enniatin. The limited information available today about enniatin-forming fungiis that they grow out on fields of wheat in colder climates.

AbstractThe aim of this thesis is to examine Interreg as an instrument for regional policy in the European Union. Interreg is an initiative designed to strengthen economic and social cohesion throughout the European Union by fostering balanced development through cross-border, transnational and interregional cooperation. But how does it work in practise? Three main questions are asked to answer this:How well does the implementation in the programmes work?How does the programme management look and how well does it work?What degree of efficiency does Interreg show in financial and physical effectiveness?With evaluation and implementation as theories the questions are answered together with a qualitative method. The conclusions that can be drawn is that Interreg strengthen European unions economic and social cohesion in form of integration and regional development that in many ways make it easier to travel and trade over the borders.

This examination work brings up opportunities to invest in a construction for heating with grain or pellets on farm level. As example we have chosen Fröberga Gård which is a farm located in Östergötland outside of Söderköping. The farm`s residential buildings is to day heated with oil and electricity. The result of our investigation shows that heating with grain is the best alternative, partly because of economical issues but also because you can grow the grain on your own farm and by that you can get better economy in your seed cultivation. To grow 16 tonne of grain as is needed demand gives a insignificant increase of work. Further an advantage is that no investment in machines is needed because all the machines witch is needed already is in use on the farm. In a situation where a new investment is needed as in the case we studied, is it often profitable to invest in a integrated furnace. Because all the components are well adapted to each other, and because that gives a high efficiency. If you already own a well working furnace is it often most profitable to connect a burner to it. It is important to know that heating with grain need more work than heating with pellets, because the high contents of ash in grain. Even if you choose pellets instead of grain the calculation shows good results. Because peat is an excellent but fairly untested raw material for pelletsproduction we have chosen to watch little more on its quality and conductions. We discovered that peat has a high heating value which makes it possible to raise the heat value in pellets through mix up peat and wood. Or you can make pellets with only peat and get a pellet with high heating value. Even the calculation with peatheating shows good results..

This Master Thesis discusses the development of bids for regulation power with consideration of change of discharge. The study was initiated by Vattenfall PD and is a limited part of a substantial development project at the same division. The background of the project is the new demands from SvK, which among other things includes more detailed regulation bids. As from the 1st of November 2008, the regulation bids are supposed to be calculated regarding each specific regulation object, something that is defined by SvK. These new demands changes Vattenfall?s conditions and will increase the need for detailed knowledge about available regulation power and costs for regulation.In this study a strategy for regulation bids was developed.

This thesis examines the reasons behind the Swedish migration policy reform which led to a replacement of the Aliens Appeal Board by the Migration Court. This introduced a two-party procedure, oral hearings and enhanced transparency. It was designed to guarantee the rule of law and to thwart political arbitrariness.The transfer of power from representative institutions to judiciaries is referred to as judicialization, and the Migration Courts may be considered a typical example of this phenomenon. However, this can be questioned. The straggling nature of the term implies everything and anything unless cautiously defined.

This thesis is written at WSP management and investigates the practice of pre-project planning and feasibility studies at Swedish construction companies, through the study of the ongoing feasibility study of the mall Sturegallerian in Stockholm, and through interviews with experienced project managers in the construction industry. There is currently a big span in the way Swedish construction companies plan the pre-project phase and the aim of this thesis is to present a more generic and standardized way that helps minimize project risks and maximize efficiency and profit. The result is a generic model which can be used in pre-project planning. The model describes the phases in the preproject planning process and the activities that span these phases. Is also describes the categories of professions that need to participate in the preproject planning group and which activities that each profession executes. The other result is a list of factors that need to be considered for a well performed pre-project phase, as found during the interviews. Among others the thesis stresses the importance of involving the client as a key participant in the process.

The society strives for sustainable development, in the construction industry it is expressed through sustainable building. Energy and LCC analyzes increases the ability to make conscious decisions in the process. A problem in the construction industry is that energy and LCC analysis is not used to the desired extent, as they are perceived as complicated and time consuming. The report aims to achieve a more sustainable building through increased use of energy and LCC analyzes.The goal is to show how BIM can be used to improve the efficiency of the energy and LCC analyzes.The study was conducted with a literature review and a case study to answer which information that is required in a BIM model to perform energy and LCC analyzes. The study also shows which software can be used in BIM based energy and LCC analyzes and how the analyzes can be carried out efficiently.The result shows that effective analyzes may be performed if the BIM-model contains the relevant information for making analyzes.

The use of the robust and durable woody ground covers is increasing, not in the least in public places. The group includes low shrubs of different height that effectively build low, tight vegetation that covers the ground. Despite all the good qualities the knowledge about them is quite low and there are ideas about them of being dull. The woody ground covers manage to struggle against weeds effectively by competing for nourishment and water, but above all, by the canopy of the ground covers that prevent the weeds from getting enough light. In that way the woody groundcovers can effectively compete with the annual weeds.

This paper investigates whether the traditional accrual based trading strategy first documented by Sloan (1996) can be refined using fundamental analysis. Specifically, this is done by implementing the composite signal F_SCORE introduced by Piotroski (2000) to identify financially strong or weak firms. We find that by applying both investment models simultaneously, in a model we call P_KOMB, the mean market-adjusted return earned by an investor exploiting the accrual anomaly can be increased by 14.8% annually. This is achieved by taking a long position in strong firms (as defined by the composite signal) in the lowest accrual portfolio, while an offsetting short position is taken in weak firms in the highest accrual portfolio, repeated annually between 1997 and 2007. Consistent with prior studies, positive market-adjusted returns can be attained through assessment of accruals as well as key value drivers found in historical financial data.

This report presents the results of a thesis in which the department PL Hus at Grontmij AB isstudied. The study has been done in order to locate problem areas in order to streamline andimprove the quality of working. The study was done by an engineering student from theDepartment of Industrial Management at KTH on behalf of Grontmij AB. The project extendedover a period of 20 weeks during spring 2011.In addition to the Department itself has two project managers in two different projects beenfollowed. The method used has been participant observation and was used to be able to comeclose to reality and thus find problem areas where there are opportunities for development.Validation was made through comments and opinions from workers at Grontmij AB, afterreading the reports analysis.Based on a system and holistic approach has parallels been drawn to the production systems suchas TPS (Toyota Production System) and lean production.

Results have shown that flow batteries may be a solution in the future as an effective and environmental friendly method to an energy storage system (ESS). The technology is reliable and has a high efficiency that comes with low energy losses and a long lifetime. The range of possible fields is suitable for cutting energy peaks in the power grid, by always have a ready and available energy storage that balances the production. By comparing the advantages of flow batteries with conventional batteries it is mainly the fact that they can conserve energy for a long time without being self-discharged thanks to that the storage capacity is in principle endless and limited by the size of the electrolytes tanks that makes them a great energy storage system. The batteries won?t take any damage or decrease in performance when charging or discharging it or if you exhausts it to 100 % and leave it discharged for a long time.

Our purpose with this report is to create a structural basis over how to improve handling with international freight at ITAB Shop Concept (further mentioned as ITAB). We have through interviews with employees at ITAB and observations identified problems that have caused difficulties at handling with international freight, from the time when an order is placed to when it?s delivered to the customer. We have also interviewed shipping companies.We have in the theory chapter written about shipping conditions for international freight and a main part of our theory is about NSAB 2000, which describes the obligations and rights shippers and consignee has.In order to improve the efficiency ITAB has to be aware of the problems in the company and try to solve them.The problems we have identified are described in the result chapter. One of the problems is that employees at the warehouse don?t know when gods is supposed to be shipped.