This essay aims to examine and compare the attitudes of decision makers in the local government and representatives of pensioners in two different geographic areas. The main questions were:- their attitudes towards the "stay home principle" (kvarboendeprincipen, a principle that aims to make it possible for people with a handicap, disease or age to stay in their homes instead of moving to nursing homes).- their attitudes towards nursing homes for old people- their attitudes towards the possibility of staying at home when you are old and handicapped and in need of care.The essay is built on qualitative research methods, based on interviews and on a review of research in the field.The author found a complex picture of attitudes. Everybody thinks that the best is to live in your own home as long as possible, except from those who live with Alzheimer´s disease. They showed different opinions on the issue of the need for moving to nursing homes. This might result in forcing people to stay at home.

Abstract ? ?Costs to consider in connection with the implementation of a new ERP system?Date: January 8th 2013Level: Master thesis in business administration, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Sanna Hellblom-BjörnTitle: Costs to consider in connection with the implementation of a new ERP systemTutor: Cecilia LindhKeywords: ERP-system, business system, implementation, implementation costsResearch question: What costs and issues should companies take into account in order to  establish a realistic budget in connection with the implementation of a new ERP system, and increase the chances for a successful implementation?Purpose: The purpose of the paper is to investigate the hidden costs that may arise in connection with the implementation of an ERP system that companies should take into account in order to establish a realistic budget. The paper will also examine how companies can reduce their costs and affect the outcome of the implementation. It should be investigated by means of interviews, reports and articles.Method: In order to answer the question in the paper secondary data is collected in the form of articles, books and reports. Primary data was collected through interviewing a company that has implemented a new business system, a company that performs implementations and a Senior manager of ERP Services.

This EEF-project is a part of a larger project at SLU, Division of Reproduction, Dept of Clinical Science, with the intention of developing and evaluating new methods for the assessment of stallion semen quality. Over the last 10 years there has been an increase in the use of artificial insemination with cooled semen in Swedish horse breeding. At the same time, foaling rates have decreased. This has lead to a need for new and better methods of assessing the quality of stallion semen. This EEF-project was based on an objective method to calculate motility, with QualispermTM, in fresh and cooled stallion semen, and after selection. Today sperm motility evaluation is mainly done subjectively by visual assessment with a light microscope, and the correlation between these motility results and fertility have varied.

Cost allocation ? a study of how Swedish energy companies allocate costs between electricity and district heating in a combined heat and power plant District heating is today the most utilized alternative for heating in Sweden. In a combined heat and power plant (CHP) electricity and heat are cogenerated. The environmental and economic advantages with this kind of production are high. A problem in a CHP-plant is to allocate costs between electricity and heat since both products are generated in the same process.

In today?s industry it is starting to get more and more interesting with wireless systems and solutions for applications. To be able to reduce the amount of cables drawn to various machines which takes both space and an extra fee for every cable drawn. Some systems might require the user to use a handheld device that is directly connected by a cable which in some machines might be inelegant for the user.The goal with this bachelor thesis is to develop wireless monitoring of the machine operators position that is working with heavy industrial machinery. The thesis started out with researching different techniques for positioning a transmitter indoors, this was done in order to get a better understanding on how to go about.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

The concerning issue of declining number of hunters in North America is also apparent in Europe and Sweden. When the bulk of research found on human dimensions and hunting participation has almost exclusively been done in the United States, this report seeks to add to the needed knowledge on a national level focusing on the causes of hunter declines related to social factors within Sweden. Using hunter data reaching from commune, county to National level, this report describes the correlation between a number of variables and the hunting participation in Sweden.The typical Swedish hunter lives in an area with low population density, the person usually has higher education, the living situation is stable with no recent moving and there is relatively good access to forest land. Persons with weaker connection to the Swedish culture such as foreign citizens, people with foreign background and people born outside ?the Nordic countries? are less likely to start hunt or participate in hunting.A strong relationship was found between the favorite game, moose (Alces alces), and the amount of hunters participating in the hunting.

AbstractThe urgency to find alternative fabrics to conventionally produced cotton is increasing as vast amounts of agrochemicals are used and a lot of irrigation is required. In this literature survey the potential of organic cultivation practices to produce highly qualitative hemp fibre, suitable for the textile industry, was investigated. The definition of a fibre in the textile context as well as of the qualities that are essential for a textile fibre was necessary as a base for the discussion in this thesis. The quality parameters looked at were fineness, strength, length, friction, and colour. The impact of external growth factors and plant development on these quality properties are discussed.

This thesis has been carried out at Diac Metal AB at Torsvik outside of Jönköping. The company produces parts for, amongst others, office furniture and store equipment. The essay will be concentrated on one detail which is included in many of their products.Today the company uses an ordering quantity based on experience which is rarely updated. Furthermore the operations are performed in both the company?s own engineering workshop but also an external workshop.The purpose with the report has been to check whether an updating of today?s batch shaping and ordering system can mean simpler storage control and possibly cost reduction.

The purpose of this study is to investigate if there is enough consideration taken to sensitive forest areas close to water or wetlands during clear cutting assignments, and to estimate the extent of damage made by forestry machines used at that time. A field and literature study is used to show how to improve and prevent the damage made in the wake of the machines. This study is made for Sydved, and shall culminate in a policy to prevent ground damage during their clear cutting assignments. The areas which were part of the field studies were clearcuttings on fine grained soil close to water and wetlands. The purpose was to find out if the water had been affected, what had been done to prevent ground damages and what more could have been done. The results of the field studies show that more work needs to be done to reach up to expectations. More information about the assignment area, better planning of sensitive regions, and strengthening of the main haul roads with brush are some of the improvements that can be done. There is also a need for more exact guidelines, follow-ups and education for everyone involved to have the same goals and understanding to prevent ground damage..

The aim of this thesis is to study and analyze a village in the southern of Sweden called Gnosjö, which is famous for a special spirit of industrial success and entrepreneurship. Gnosjö has been successful and famous for many years but is now standing in front of several threats, like a growing number of out moving inhabitants, a low standard of education and difficulties for women to make carrier. Trying to reduce the threat of young inhabitants moving out, a new education program started three years ago with the purpose to make young students to be more interested in the technical development of the industry and make them stay in the district and hopefully be entrepreneurs.The research questions are; which consequences does ?Entekprogrammet? and the background of the students have on the students view on the spirit of Gnosjö, carrier in the local industries and wish of staying or moving from Gnosjö. Furthermore, I want to see if there are any differences between the girls and the boys, does sex have an influence on the view at the future? The study is made by qualitative and quantitative method.

The energy use in a workshop company has been examined in this work in order to find areas for energy efficiency improvement. The combined oil and electricity heating in the company were compared with other alternative heating systems including cooling of the premises in following combinations:Ground source heat pump for heating and coolingDistrict heating and absorption coolingDistrict heating and low temperate surface water coolingEnergy use, operation costs and carbon dioxide emissions were calculated for the current heating systems and the three alternatives including cooling. The ground source heat pump for heating and cooling decreases bought energy with 34 MWh annually compared to current heating only. The district heating and low temperate surface water cooling has the largest reduction of operation cost and carbon dioxide. The operation cost decreases with 42 kSEK and the carbon dioxide with 43 metric ton CO2 annually.

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.

Climate changes today are mainly caused by anthropogenic activities and the increased emissions of greenhouse gases to the atmosphere and this has raised questions on how to reduce the usage of fossil fuels. Ethanol is a good alternative to conventional gas and has been used in Brazil since the 1970 ?s. In Sweden several newspapers has written about the poor working conditions on many farms thus making the Swedish company SEKAB design a certification for their ethanol to ensure that it can be considered to be a sustainable alternative.Furthermore WWF has developed a certification tool called Bonsucro in cooperation with Coca Cola, Ferrero group, BP and Shell. This is due to the fact that no global certification tool has been available up until now.

This report will try to evaluate the use of rented concrete casting moulds, which are used to build walls and system of joists. The evaluation is only examining the economical aspects.The cost of using concrete casting moulds is a big part of the total production expenses. Therefore it is important that the calculated price not exceeds the final costs of the casting moulds. The calculated price is the price used in the process of making an offer.The evaluation consists of a comparison of the calculated price and the final costs for three building projects. It also evaluates the exploitation of the concrete casting moulds for each project.The report is made by Sven Gynne and Anders Alexandersson at School of Engineering, Jonkoping University, in cooperation with PEAB Jonkoping.