Safety and risk management currently have a starting point based on the negative outcome of safety, thus the lack of safety. The starting point for the thesis is to find a way to measure the positive outcome of safety through ergonomic aspects regarding chemical plants that are covered of the Seveso II Directive.Through a literature study of safety and ergonomics fourteen key aspects of safety were found. Safety Performance Indicators (SPI's) are used to assess the fourteen identified proactive indicators of safety. An analysis in three steps - called risk status assessment - is design to give an SPI its value. A pilot study of the risk status assessment was performed at the ethanol producer Lantmännen Agroetanol in Norrköping, Sweden..

In urban planning and design today interventions tend to take place in already existing areas and inevitably effect also surrounding areas. The many parties involved in any change leads to a demand for a shared language around these areas. This thesis aim to, through understanding and communicating a site, Stora Södergatan in Lund Sweden, inspire to a novel way of looking at an urban site preceding design- or planning interventions. Based on a theoretical framework where site is considered as a relational construct, material as well as immaterial, a framework for site thinking is constructed. Further, with theory of representation, the communication of the site is emphasized and accounted for as part of the framework.

Robotic milking in Automatic Milking systems (AMS) is proposed to reduce manual labour and at the same time increase milk yield by increasing milking frequency. In order to increase milking frequency, it is essential to have well-functioning cow traffic. Investing in an AMS is a great capital investment for the farmer, thus it is of major importance to ensure maximal AMS capacity. This study investigated the effect of the traffic systems Feed First? and Free cow traffic with and without waiting area (WA) on cow performance and AMS capacity.

Syftet är att beskriva och analysera utformningen och tillämpningen av Balanced Scorecard i en sjukvårdsverksamhet samt studera huruvida modellen används som ett mätsystem eller ett managementsystem. Metoden som ligger till grund för denna uppsats är kvalitativ i form av en djupare fallstudie av en sjukvårdsverksamhet. Vi har utgått från såväl sekundärdata som primärdata för att erhålla relevant information till uppsatsen. Primärdata har samlats in via personliga intervjuer. Det teoretiska kapitlet innehåller modeller och begrepp som behandlar budget, BSC, ekonomistyrning i offentlig verksamhet och i sjukvården.

Background: Today many companies are competing to get space in our minds. Companies spend a tremendous amount of money on building strong brands. It is not just about making us aware of their logo, today it?s more about giving the brand a ?soul? and to load it with different values. Due to today?s globalization there is also interesting to look at it from a cultural perspective.

Studies show that the performance of Swedish students in the subject of mathematics is to be considered somewhat average. The government has therefore decided to assist with extended project funding to schools on a local level in order to improve these results.Schools will, unlike before, practice teaching suited for the individual needs of students based on their previous experiences, knowledge level, language comprehension and their environment. This is also clearly stated in the Swedish school curriculum.My survey shows how three teachers in primary school actually work towards individualized teaching of mathematics and what methods they prefer. This survey also answered what these teachers considered to be the obstacles and opportunities with individualized teaching methods. The difference in approach of how to practice this has also been documented.The survey, based on interviews and class observations, have been analyzed and compared to previous research and theories in the field of teaching practices.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

AbstractTitle:The Impact of Management Control Systems on the Purchaser Function - A study of Scania and Sandvik Authors: Mohammad Reza Akhbari and Johanna Sullivan Svensson Published: 2011 Keywords: Management control, purchasing function, impact, control, control instruments, Key Performance Indicators, measurement, communication and organizational structure. Background and problem formulation: In order for a company?s business idea or vision to be fulfilled, the management of a company needs assistance from various means to intentionally affect the operation in the desired direction. Management control concerns activities of both financial and non-financial character in order to implement the strategy of a company and to reach profitability. Since the purchaser function is responsible of spending 50 percent of a company?s total revenue, the function has an optimal starting point to be a key actor in the shaping and execution of a company?s strategic plan.

The pre-school is seen by many as the place where children get equipped for the future and the challenges there of. One of the most important aims according of the curriculum for Swedish preschools is that children get the opportunity, in interaction with the pedagogues, to develop their identity and to feel secure and satisfied with themself. Although, in the curriculum of the Swedish preschool system there is a comprehensive focus on the children?s competencies and learning, the importance that the children feel secure is not that prominent. Consequently a paradox occurs between the focus on children?s competencies and their need for care.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

Syfte: Syftet med denna uppsats är att beskriva, analysera samt diskutera möjligheter till förbättringar av ekonomistyrningen i kommunal- respektive fristående förskola inriktade mot barn med särskilda behov.Metod:Studien har genomförts med en fallstudie där datainsamlingen skett genom semistrukturerade intervjuer. Som forskningsmetod har vi använt oss av en iterativ process. Teoretiska perspektiv: Det teoretiska perspektiv som används i studien behandlar ekonomiska styrinstrument för fristående och kommunal verksamhet. Främst har teorier kring budget, balanserat styrkort och ansvarsenheter behandlats. Empiri:Den empiri som samlats in från studieobjekten, Uroxen ochHabiliteket, har varit information från ledningen rörande de ekonomiska styrinstrument som används i förskolan.

Difficult calvings and stillbirths are problems in Swedish dairy production that result in large expenses for the farmers and welfare issues concerning the animals. A common opinion is that the live weight of SRB and SLB is increasing, and whether increased weights have caused the increase in calving problems has been discussed. The aim of this study was to investigate the relationship between the relative birth weight (calf/cow) and calving difficulty and stillbirth, respectively. The importance of breed and parity for the relative weight has been investigated, and comparisons with previous studies have been made to evaluate whether the relative weight has changed over the last decades or not. The study was based on 807 calvings, registered during the period 1993-2003 in the experimental dairy herd of the Swedish University of Agricultural Sciences (Jälla).

Background: The world of sports possesses a lot of knowledge when it comes to leadarship and coaching. Coaching as a term is relatively new to the business industry and something that is up and coming among alot of companies. Leadership and coaching are two terms that can be combined with each other both in sports and in the business industry.Objectives: This study aims to compare leadership in sports and in the business industry. The purpose is to see if they can learn from each other and how they define the term leadership.Method: Interviews were chosen as a method in this study. Six individual interviews were performed and there were three leaders from the business industry and three leaders from the world of sport participating in the study.

A study of southern pudu (Pudu puda) was performed at the zoo Nordens Ark in Bohuslän, Sweden during twelve days in Mars and April 2014. Observations were performed during twilight. Time budget and enclosure use was examined, when the animals had access to the whole enclosure of 1000 m2 or a smaller part of the enclosure of 200 m2. There was almost no difference in time budget between the two enclosure sizes. At both enclosure sizes the animals spent most of the time at a place that was hidden from outside the enclosure. The hidden place was situated in the house.

In recent years, existing solutions for cooling personal computer CPUs have been supplemented by a new product category, factory sealed water cooling loops. These systems, consisting of a water block with an integrated pump, a fan and a radiator, perform well compared to the air cooling solutions but are less effective than larger, custom-built water cooling systems.This project aims to explore the most important aspects of a factory sealed system and to identify possible cost-effective enhancements of the performance.The most significant differences between the different groups of water cooling loops are the block design and the pumping power. The performance of both categories is also largely dependent on the fan power, but increasing fan power has a large negative impact on the noise level.Both radiator size and fan model choice appear, in tests, to be relatively unimportant, presuming that the noise level is kept constant. The position and direction of the fan, however, has significant impact on both the temperature and the sound level.Water blocks can be designed in several different ways, both regarding the heatsink design and the flow direction. In simulation, flow with the inlet centered above the heatsink result in considerably lower pressure drop and slightly higher temperatures than flow through the block, for heatsinks with fin arrays.Creating a competitive product in this product segment certainly seems possible, as there are performance-increasing changes to be made that seemingly has little impact on the production cost.