The situation at Plastal AB is following; the plant in Simrishamn has not capacity enough but the plant in Kristinehamn has unused capacity. My task with this master thesis is to build a logistic flow between this two plants, optimize purchase quantities and ensure delivery safety.The production of the Intermediate Section (LS) will be divided between the plants. The LS will be produced in the following way; the injection moulding process will be done in Simrishamn and the assembling and lacquering processes in Kristinehamn, The reason to divide the production is to ensure delivery safety. Plastal AB can not move the whole production of the l.S because the two plants have different processes (moulding res. injection moulding).When the 1.5 has been transported to Kristinehamn following moments are included in this order; lacquering, welding and assembling.

This paper?s objective is to investigate whether Modigliani and Miller (MM) I & II proposition from 1958 with regard to capital structure, is still valid among public Swedish firms.We have chosen the 63 firms on the Stockholm Stock Exchange (OMX) that Affärsvärlden magazine?s general index (AFGX) has categorized as industrial firms. We based this selection on the assumption that these firms are relatively capital intense and have a clear focus on production and, therefore, mainly uses capital structure as a mean to finance their production and not as a means in itself.To be able to fully evaluate these firms we have calculated the current key ratios based each firm?s annual report. To make the figures comparable across the entire population we adjusted them to each firm?s turnover.The results we have reached concur with MM?s proposition I regarding capital structures independence of the firm value.

The piglet mortality rates have become a major issue in today?s pig production. While other production traits such as number of born piglets or produced piglets per sow have been improved, the mortality rate has escalated. High mortality rates before weaning does not only affect the economy but must also be looked at as both an animal welfare problem and an ethical issue. The background to this problem has been addressed many times, and its salvation has also been addressed by breeding.

The aim of this study was to investigate how the process of implementing a quality management system for food safety was handled in four different food producing companies in Sweden. The aim was also to analyze what difficulties the companies face and the possibilities that arise when certified. Furthermore, the reason for implementation was discussed as well as the main expectations on the certificate. Implementing a quality management system is a good way of ensuring the quality and hygiene of the food production and it also increases the traceability of food products through the whole food chain. A food safety standard provides a method of preventing problems and crisis and it can also help to handle requirements from authorities, the market and others.

Successful broiler production in hot climates requires knowledge of how birds are affected by heat stress. It is important with access to water and good ventilation to facilitate coping with the heat. It may be useful to reduce the consumption of feed during the hottest hours of the days, which together with a few hours of extra light available could improve both productivity and animal welfare. The vision in birds is superior to that of humans and most other mammals. Continuous light and light with low intensity can cause eye injuries, affect the eye development in young chicken negatively, as well as provide increased incidence of foot pad lesions. Access to light affects the production but also the welfare of birds.

Vi har de senaste 100 åren höjt vår levnadsstandard väldeliga och tillgodosett alla behov som vi i början av seklet kunnat drömma om. Men trots detta är man som medborgare i Sverige, och i resten av västvärlden idag inte riktigt nöjd. Den ?tysta revolutionen? har börjat ta plats i samhället. Denna revolution innebär att det finns en allt större del av befolkningen som vill få andra aspekter av tillvaron, än de materiella, tillfredsställda.

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.

A secondary and a pioneer tree species can with advantage be included in a mixed stand to increase the use of sunlight. Nitrogen-fixing plants have been shown to increase the supply of nitrogen in the soil by, for example, litter fall. This deposition acts as a biological fertilization, which may be used by non-fixing plants. Alder is a nitrogen-fixing, pioneer tree species that loses its nitrogen-rich leaves late in the autumn. The aim of this study was to examine the effect on the total volume of production, when different proportions of nitrogen-fixing Alder were part of spruce stands.

This study reflects on the swedish model and the models future. The swedish modelmeans that legisilation acts with the collective agreements . The wage issue is notregulated by law instead it is managed by the social partners in the form of collectiveagreements. In 2008, a report was presented by the Commission on a joint regulation ofthe minimum wage for all EU countries. The issue has become increasinglycontroversial and was especially disccused for the election of candidates to theEuropean Parlament last spring.

När Posten införde en ny arbetsmetod för finsortering av post (kamning) visade det sig att på vissa kontor uppstod svårigheter för brevbärarna att hinna med arbetet och då främst sorteringsarbetet, hädanefter kallat kamningsarbetet. Detta innebar inte bara svårigheter för brevbärarna utan också för Posten i form av produktionsförluster. Denna uppsats syftar till att utifrån brevbärarnas perspektiv beskriva förutsättningar, stöd och hinder för lärande vid kamningsarbete. Den huvudsakliga datainsamlingen gjordes med intervjuer av både nyanställda brevbärare och erfarna brevbärare som nyligen börjat på nytt distrikt. Resultaten visade att kopplingen mellan kamning och utdelningen av posten var viktig för att bland annat öka möjligheterna till lärande av distriktet och på så sätt säkerställa en jämn kvalitet vid utdelningsarbetet.

Inledning: Resursproblemen inom vården ökar genom att behandlingar och mediciner blir dyrare, andelen äldre blir fler och för att möta dessa problem måste vården bli effektivare. Utbildningar inom förbättringsarbete är på framtåg och Lean Production blir alltmer populärt. Bakgrund: Redan på 1800-talet tog Florence Nightingale upp betydelsen av en säker och god vård. Styrdokument som lagar och riktlinjer beskriver att sjuksköterskan kontinuerligt ska arbeta med att förbättra och skapa kvalitet på vården. Verksamheter som använder sig av Lean Production har visat sig kunna förbättra kvalitet och genom värdeflödeskarta kan värdeskapande steg för patienten identifieras och icke värdeskapande plockas bort.

Urbanisation has increased the distance between the urban and the rural. Urban agriculture can be a solution to overcome that distance. The characteristic of urban agriculture is the intensive production in intra urban and peri-urban areas. Until 1950s food production in cities was an important part of the urban economy and the urban food supply. Since the 1950s the urban located production of food has almost ceased in Sweden, partly as a result of cheap food imports.

Background: Practical blood flow restriction (pBFR) combined with resistance training has been proven to facilitate muscle strength despite training at low intensity. However, research investigating the effects of long-term pBFR-training and its periodization with strength training (ST) at a higher intensity is lacking, as well as the effects of occlusion training on blood lactate levels (BLL) over time.Purpose: To compare the effects of 2 weeks of pBFR training followed by 2 weeks of ST (BFR-ST) with 2 weeks of ST followed by 2 weeks of pBFR training (ST-BFR) on anaerobic performace and BLL.Method: 5 adults (age 23 ± 2 years) with a minimum of 1 year of ST experience were recruited and randomized into BFR-ST (n=2) or ST-BFR (n=3). Anaerobic performance was measured using a 30-s Wingate-test and BLL samples were collected <1 and 5 minutes post-Wingate. Data and samples were collected before the intervention and after the 2 protocols.Results: No differences were seen between groups in anaerobic output or BLL after 4 weeks of training (p>0,1 for all values). A decrease in time to peak power (tPP) were seen in both groups with an advantage for BFR-ST (-37 ± 8 %) over ST-BFR (-27 ± 22 %).

NorFor is a cooperative project between the consulting organisations owned by the farmers in the Nordic countries ? Sweden, Norway, Denmark and Iceland. The project started in 2001 and the outcome, the system for ration calculation NorFor Plan and the model for evaluating the ration NorFor Evaluation, was completed in 2006. Along with NorFor Plan economical optimization are available and according to literature, the optimization will generate a 2 öre lower feed cost per kg milk, and thereby improve the profit for the farmer. The use of NorFor Plan in Sweden for feed optimization during spring 2008 has been very small. In this study eight herds in the middle of Sweden fed half the herd according to the classical system used in Sweden and the other half according to NorFor Plan system.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..