This degree project is based on identifying and allocation of costs in a packaging section at Electrolux Distriparts in Torsvik.The purpose of this thesis is to identify the costs that emerge when packaging different articles and show how the costs are allocated. The report also contains improvement suggestions about how the company can use the current computer system more efficient.The methods that have been used in order to approach the problem and the collection of information have mainly been literature study, interviews and observation.The work started with answering the questions; which expenditure cost and direct cost exist in the section, how can they be allocated, if improvement can be done and how the flow of information is supposed to happen.In order to answer the questions we used our former experience and the knowledge we achieved by reading literature, interview relevant persons in the company and observations carried out in the section.Through our studies, we came up with an Excel file, which is the groundwork for a template that can be used by the company in different occasions depending on the situation and need. It is important to remember to modify the template if the presumptions change. In the template, we have identified the different kind of costs that emerge when packaging different articles and we have also allocated the costs. In addition formulas and estimations that are necessary for the cost calculation are presented.The work consisted in making the groundwork for a template.

Recent years there has been discussed how the critical situation in the housing market threatens the Stockholm region's growth. The thesis objective is to examine whether there is a scientific link between the lack of housing supply and growth. The thesis also intends to identify solutions for increased housing construction, for instance by examining the conditions for a greater regional perspective and influence on the region's housing supply. The thesis empirical study is based on semi-structured interviews with representatives from the Government, municipalities and the housing industry.In Sweden, research on the relationship between housing shortages and growth has not been conducted to that extent it can be said to exist scientific evidence regarding the growth threat. However, in Britain and the U.S, empirical studies show that a lack of housing supply has hindered growth through negative impact on countries' gross domestic product.

When a combined heat and power plant produces heat and power it often faces a deficit of heat load during the summer or other periods of time. This heat is often unnecessarily cooled away or the power production has to be reduced or shut off. If it is possible to store heat from periods with low heat demand to periods with high heat demand one can get many benefits. Among these benefits are: increased power production, decreased operation with partial load, uniformly distributed load.To be able to store heat in situations like this long-term thermal heat storages are needed. In this thesis five different types of stores are presented: rock cavern storage, tank storage, pit water storage, borehole storage and aquifer storage.

During the last decades the importance of IT has increased for businesses all over the world. It has transferred from only being used in administrative purposes to become more integrated to the core business. Due to the financial crisis in 2009 and increasing globalization, IT is facing the challenge of lower costs and increased efficiency. This requires IT-departments to embrace new strategies in order to fulfill these new tougher demands.Lean is a business development concept that aims to lower costs through more effective processes by removing all activities that does not create any value from the end customer?s perspective.

This paper is to identify and analyze a new trend which we believehas taken off, based on qualitative interviews and analysis of three productions which we have been involved in during a practiceperiod of two months with a production company in Stockholm. This essay intends to define this trend as an organic formation of digital material and to identify the key characteristics which form the basis of how to create a production of this nature..

The company is currently in a stage of improvement and has therefore taken the help of students at School of Engineering, Jonkoping University. The current production is batch, production layout is fixed. A bottleneck is created after the first station which leads to large efficiency loss.  The meaning of this report was to provide a layout suggestion with balanced workstations to a new production line. The conditions were that the production line would be one-way, driven by customers order and meet a demand of 40 products per week.

This study is one of five that has been done based on Lunds Energi?s planned investment in bioenergy. The plan is to build two large burners, at Örtofta, that?s going to be supplied with biofuels. In this study I take a closer look on the profitability when you choose to sell your cereal as bioenergy. I?ve been calculating with selling the straw from the grain crops and winter rape, selling the rye weat as whole crop and fertilize the hemp with sewage sludge.

The main part of the goats in the world is located in developing countries, whereas active breeding programs are mainly restricted to Northern America and Europe. Goat milk can be processed to several products and goat cheese is the main product. An organized breeding program is carried out in France and Norway but is not present in Sweden. Important selection traits for milk producing goats include milk, protein and fat yield along with protein and fat content. Functional traits have been more important the past years and they have large economic importance for the farmers.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Given that the end-customer has become more demanding, the retailer has to deliver products according to the market demands, which have forced manufacturing companies to constantly search for new opportunities to reduce costs and improve efficiency. It is, therefore important to choose suppliers that are able to compete with the market demands.The market demands in the textile industry have lead to shorter product life cycles, which have caused manufacturers to deliver flexibility with high technology to compete successfully on the global market. To achieve the market requirements the underlying factor is to be aware and optimally use and control time. New technology can have a major influence in the production development, if the company choose to take benefit of the advantages, by optimal allocation of the internal resources the productivity and efficiency will increase, to accomplish a competitive advantage. One way to achieve this is by investing in a Unit Production System.In our thesis we have questioned what the main driving forces for an apparel manufacturing company is when it chooses to invest in new technology.

This is a work that look at the factors that affect future monthly costs when buying a house in Sweden and which options are the most financially favorable over a 30 year period. The work also examines whether it is economically beneficial to invest in a low-energy house regardless of geographic location in Sweden, and discuss about whether a calculation template can help individuals to choose more environmentally friendly options. The work has been limited so that a certain number of predetermined factors and its measurable values have been developed with the help of a literature study. The factors chosen are building type, climate, heating systems, loan interest rates, energy prices, energy price increases, inflation rates and down payment. These are then combined into 72 different calculation cases which get put in a calculation model made in excel.

The Production Manager at Atlas Copco AB Craelius wants to adopt a lean approach to become more competitive. This thesis is an exploratory study of the subject and what it means for the business activity and its implementation process.The objective is to provide a basic understanding of lean to the company, and what this means for Atlas Copco AB Craelius. The report describes the industrial revolution in brief. This is because the company itself must understand where certain ways of looking at production management is derived from. Furthermore, it provides an understanding of Lean's origins.

Intercropping involving trees is called agroforestry and makes it possible to get higher production for every area unit. The trees can function as food, fodder, fuel, medicine; prevent mark erosion and much more. Agroforestry can also be combined with animal husbandry. The aim of this study was to document the animal production systems used by rural small-scale farmers maintaining ruminants and using agroforestry in the northern province of Rwanda. The farmers using agroforestry is expected to have higher milk yield than average due to homegrown protein. The method used during the study was semi-structural interviews with booth open and closed questions. In order to get in contact with farmers that matched the criteria; small-scaled rural farmers with ruminants and using agroforestry, the ?Vi Agroforestry Programme? (Vi-Life) in Kigali were contacted and the staff worked as supervisors, translators and contact with the farmers throughout the study. During the study nine individual farmers, two cooperatives breeding sheep and one group interview were conducted.

The purpose of this report was to obtain an overview of rabbit meat production in the world, in terms of breeding and feeding. It examines how different feed components contribute to the health of the rabbit as well as the quality of the carcass, and the breeding strategies that are most common in the major producing countries. The production of rabbit meat in Sweden is at present not very large, but it is gaining ground, and that is why this paper mainly deals with the rabbit production abroad. This report also examines the disease Rabbit Viral Haermorrhagic Disease (RVHD) in Sweden, where this disease can cause big problems. The rabbit (Oryctolagus cuniculus) is very special, both in its reproduction and digestion. There is no specific mating season and the digestive tract is designed to digest forage efficiently.

The purpose of these theses is to show the financial economical situation during the change from conventional dairy production to ecological production. The thesis is accomplished by collecting information from literature and interviews where needed. The target group of these theses is dairy producers who will transform their production from conventional dairy production to certified ecological dairy production. The theses emphasise on the economic situation during the adjustment years. For this I have studied a presently producing dairy farm.