Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

Background:Life-cycle costing (LCC) is an investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

This master thesis project at KTH is performed in the Mechanical and Aerospace Engineeringdepartment at University of Florida (UF). The thesis is a small part of a gas turbine researchproject where a vapour absorption refrigeration system (VARS) and a high pressure regenerativeturbine engine (HPRTE) are integrated together. The main objective is to build a computermodel of the VARS. The computer model is supposed to be used to analyse the off-designperformance of the VARS and should also be easy to integrate as a subroutine in a more complexsystem model. To model the VARS some knowledge of the absorbent/refrigerant mixture had tobe well known, in this case a mixture of ammonia and water.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

In a time where fast trends and shorter product lifecycles are dominating the clothing industryfashion companies must constantly deliver revolutionary products in order to survive. Theconsumers are more demanding than ever before and collections that used to be released twicea year are almost nothing but a memory lost. Some companies are now releasing theircollections continuously and have abandoned the seasons completely. Media has put attentionon the speed that the fashion industry is moving in now and asks whether we can expect it toimplode?The purpose of the thesis is to establish how the creative process in a company operating onthe Swedish or the Danish clothing market is affected by external factors i.e.

Aim: The purpose of this work is to investigate what differences there are between a credit union that is connected to Sweden?s Credit Association and an independent association, and how these differences have affected the union?s success. Method: A qualitative study has been made by means of email and telephone interviews. Respondents were chosen from Sweden?s Credit Association, Credit Guarantee Association in Gävleborg and Övre Norrland Guarantee Association. The interviews were then analyzed in the light of our theoretical studies. Result and conclusions: We have found that there are three major differences between the unions.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

This Master Thesis has been conducted as an assignment of the Swedish Defence MaterialAdministration and the Swedish Armed Forces and aims to examine the Target Location Error(TLE) of a Forward Observer System. The targeting accuracy of the system is vital if the systemis to be used as a sensor for precision munitions. The analyzed system, EOI (FOI 2000), wasdelivered to the Swedish Armed Forces in 2007. The targeting sequence starts with deciding theposition of the system with a GPS-receiver, continues with methods where the north direction issettled and ends by measuring the distance, direction and elevation to the target. When allparameters have been measured the system calculates the position of the target.

The purpose of this thesis is to discuss how an instrument originally developed for measuring changes toward lean thinking inservice organizations in general should be adjusted in order to be of use in service organizations within the healthcare sector, andin hospital organizations in specific. The adjustments are suggested based on difficulties specifically arising when implementinglean within the healthcare sector.Thesis starting point is a pre-existing lean assessment instrument developed for service organizations in general. The thesis appliesa qualitative method and integrates literature from the health care sector and lean production movement with the expertise of tenacademics and practitioners in order to find difficulties associated with the implementation of lean within the healthcare sector.These difficulties then lie as the substratum for the adjustments suggested to be made on the instrument.The thesis finds that lean, as a philosophy, does not differ between service organizations in general and service organizationswithin healthcare settings. However, due to deficits in the general understanding of lean some adaptions on the instrument mustbe made. First, some words associated with production must be changed to words associated with healthcare.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Laser for material processing possesses a number of advantages which mean that it has been and will be an important component for a wide range of industries' future development. Cutting materials processing is the dominant use of laser technology and has revolutionized the manufacturing industry. The aim of this thesis is to describe the principles of metal cutting by laser, how laser cutting is applied in practice and to identify how Swedish companies are using laser cutting. For the theoretical and technical description of laser cutting literature studies are the primary source of information. The empirical basis for the mapping of the Swedish industry for laser cutting is grounded on a survey; this includes Swedish companies that use laser cutting in their production.

Master thesis for Mechanical engineering, at the University of Lund. Incorporated in project Pondora.The purpose of this master thesis is to compare the existing one way packaging system with a proposed return crate system not yet available in Sweden. The comparison is focused on packaging handling in the grocery store.The purpose is also to investigate how operating return crate systems in Norway and Finland function, identify, the problems they have encountered and survey economic and technical aspects. The knowledge we hereby have acquired was subjectively evaluated in the thesis.The Swedish survey has a focus on meat and bread. The surveys in Finland and Norway contain all the products utilizing the studied return crate systems.We have surveyed how the handling of transport packages for meat & provision and bread is done in the store.

A change is gradually taking place in the media industry. Traditional communication channels are being replaced by new, electronic, ones (Johnson, 2003). Segmented marketing is gaining popularity, as the mass-marketing model is becoming more or less obsolete (Kotler et al. 2001). At the same time, the consumers? attention span is more divided than ever (Neff, 2004).