This Master thesis has been carried out at Scania CV AB in Södertälje, in collaboration withKTH, The Royal Institute of Technology, Stockholm. The focus of this Master thesis isSetBased Concurrent Engineering(SBCE), with the purpose of answering the questions: what isSBCE, how does it work, and for what purposes is it applied.It was early established thatSBCE is often included as a part of Lean product development,which in its turn is often related to Toyota?s way of working. TheSBCE method includesworking with multiple solutions in parallel, eliminating weak alternatives throughout thewhole process. In opposite to a conventional product development process, where it iscommon one at an early stage tries to identify and choose the most promising alternative.Despite the appearance ofSBCE as a resource consuming method, figures from Toyotaindicates the opposite, thatSBCE is in fact a very effective way of working compared to othermore traditional methods.The process of this Master thesis was divided into three phases.

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

The main purpose of this essay ?Mama & Papa usually do not have time? (Mamma och pappa har oftast inte tid), is to investigate what possibilities the pupils have when they need help with their homework. I also wanted to see what the actual conditions are when they do their homework. My second purpose is to see what their teachers think about homework and what they think are the positive and negative effects of homework. To be able to answer my main purpose I made a questionnaire with the pupils.

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

In the 1969 Le Thor seminar, Heidegger stated that his philosophical journey could be characterized by three different themes: meaning, truth, place. The first two of these have been the subject of countless studies and discussions, but the question of place is still relatively unexplored in Heidegger?s thought, despite the increased interest for this topic in his writings. Even though scholars like Jeff Malpas, Edward Casey, Stuart Elden and Miguel de Beistegui have written books and essays on the importance of the conception of place in Heidegger?s thinking, there are still many important aspects of this theme to be discussed, given the importance Heidegger himself ascribed to this topic.In this essay, I therefore wish to pose the question of how one can understand the relation between place and the role of tragedy in Heidegger?s conception of truth.

Return handling is often regarded as a slow and complex process. Studies have shown that it is not unusual for a return to cost up to nine times as much as a standard outbound delivery. An efficient return handling process is therefore essential to all competitive companies dealing with logistics. This report investigates, analyzes and gives suggestions on development with the purpose to improve the return handling process at LensLogistics AB in Kista, north of Stockholm, Sweden. The study has been conducted from a deliberately practical point of view in order to suggest improvement suggestions possible to implement and thereby change the entire return handling process.

The advantages with product placement in blogs compared to traditional media is shown in earlier empirical findings where consumers found blog posts more credible and informative than a corresponding article in a web paper. It can therefore be argued that the informal structure and personal tonality of the blog reinforces the effects of product placement on brand attitude and intention to buy as the consumer has no persuasion knowledge and does not detect the rewriting of the product as commercial.This paper?s overall aim is to provide concrete implications for how to manage product placement on fashion blogs. The purpose of the essay is therefore to investigate the communicative effects of product placement in fashion blogs as well as to examine if a revelation of commercial interest behind a blog posts about a certain brand effects the consumers? attitude towards the blog and/or brand attitude and intention to buy.

Conclusions: A myriad of interpretations are possible when studying and discussing a particular organizational culture. As culture can not be removed from its context, we illuminate the effects that the internationalization process has with regards to unifying the organizational culture in our particular setting studied. Maintaining however, that a reflexive look at this culture shows no single interpretation as being sufficient, we try to expose its richness and ambiguities through a three perspective approach..

The number of people who gets obesity increase wiht 1/2-1 % every year. Despite this number it is shown that obesity is a chronic and neglected decease. The purposes of this literature study were to describe how obesity effects adult and the risk of complications and the factors the nurse needs to know which effects patiens with obesity. The results shows the connection between obesity and complications and also what methods the nurse can use in the preventive work..

This is a qualitative study about Art transformation and commodification in the digital age. The study applies a rhetoric analysis with the aim to understand how art sellers, gallery owners and entrepreneurs take part in this transformation process through their websites? presentation texts ?about us?. The analysis is related to communication theories but it is also inspired by other theories such as Gramsci?s hegemony theory and Bourdieu?s cultural critical theory.

AbstractThis essay aims to problematize and illuminate the connection between special-education and nature-based activities. With a theoretical ground that is based upon a sociocultural perspective I consider the information from the field. Through a qualitative and critical perspective I performed individual interviews with five pupils from the sixth school-year in the Swedish elementary-school. I also performed Focus-group interviews with two educators and three teachers in the same school-form. By a Hermeneutical working-method I have found out that the informants in my survey have a common experience that activities performed in nature has a positive effect on learning.

The automotive industry is today in a world of globalisation and external factors can influence the car companies and it is important that they progress with the people. When an external factor, as the oil price, increases dramatically, it will affect the economies in different matters. Other external factors are impacted by the oil price, for example inflation, unemployment and target rates. In addition, people are changing their preferences due to the attention of the environment. With this as the foundation the problem of the essay were divided into three aspects.

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

The purpose of this paper is to examine whether the sentences handed down to young offenders can be considered fair. We wanted to take an in-depth look at the penalties to understand how they work. To clarify our purpose, we used the following questions: How does organizing sanctions work in practice? What support services are offered to the young? What can be done to ensure sentences are as favorable as possible for young people? The empirical material is based on qualitative semi-structured interviews with six social workers from two different municipalities. We also made use of previous research in the field as a reference tool.

The aim of this study was to explore and increase understanding of how a team of colleagues at an upper-secondary school in Sweden works with students with special education needs. The team works with a group of students where the majority have experienced school failure in elementary school. The focus of the study has been to analyze a project that the school undertook 2013 to improve students? results and improve their chances to successfully graduate from their program. Data was collected from relevant documents and interviews with members of the project at hand.