AbstractThis degree project is about having meetings in The Swedish Social Insurance Agency, which is awide organisation. This work will concentrate on one of the projects going on within theorganisation which is travel-free meetings, where they are building a video meeting system thatallows the employees in the organisation to be able to meet with each other through the use ofvideoconferencing instead of physical meetings.In this work we will show how Kaikaku (radical system changes) along with Kaizen (continuouschange) can support an organisation to become more efficient and reduce wastage. We have donethis work in an organisation that is present in over one hundred locations in Sweden.The Social Insurance Agency has over 13 000 employees at over one hundred locations inSweden.The organisation has to be close to their customers and provide the best service aspossible. To be able to work in a uniform way, the employees get together and have meetings.Some meetings are just progress meetings and takes perhaps no more than two hours to complete.However, if seven employees from seven different locations need to have meetings, in the worstcase, they all have to meet in a common place.This is expensive for the organisation in travel costs, time and absence from work, but thetravelling also contributes to environmental pollution if the employees are travelling by a fuelpoweredvehicle.A whole day could go lost for having a meeting in about two hours if all sevenemployees went from their own cities to e.g. Stockholm for the meeting.Muda (wastage) of travel created several different types of Muda, namely:? Wastage with anticipation when the employees had to wait for e.g.

Most people have been forced to throw away a pot-plant after its death. There are many reasons to the death of a plant, but mainly it?s because its owner forgets it, and therefore fails to water it. The purpose of this project is therefore to develop a product which can prevent this from happening, while the product has to have a low manufacturing cost to be able to compete whit other, similar, products on the market. During the project, a benchmarking has been done to give a clear picture of what the product has to compete with. The directives there are for CE-marking, and which of these who concerns the product has also been looked up.

Inledning: Enligt IAS 19 ska diskonteringsräntan för bestämmande av pensionsskulden bestämmas utifrån räntan på företagsobligationer. Om det saknas en fungerande marknad för företagsobligationer ska räntan på statsobligationer användas. Efter finanskrisen år 2008 ökade räntespreaden mellan dessa två räntor och det uppstod ett problem för länder utan en fungerande marknad för företagsobligationer, däribland Sverige.Syfte: Syftet med denna studie är att undersöka hur svenska börsbolags diskonteringsräntenivå har påverkats av finanskrisen år 2008. Samt vad detta har för konsekvenser på boalgens finansiella rapporter och dess annvändare.Metod: Undersökningen studerar korrelationen som sambandsmått för att mäta hur diskonteringsräntan förhåller sig till soliditeten i svenska börsbolag som redovisar förmånsbestämda pensionsplaner.Referensram: Denna del av undersökningen består av en genomgång av relevanta delar av regelverket (IFRS) samt centrala redovisningsbegrepp och principer.Teori: Teorin består av teoretiska resonemang kring accounting choice, accounting disclosure och earnings management.Resultat & analys: Undersökningens resultat visar att det finns en svag korrelation mellan och diskonteringsränta hos svenska börsbolag med förmånsbestämda pensionsplaner. Dessutom visar resultatet att svenska börsbolag inte längre har en diskonteringsränta i nivå med statsobligationsräntan.Diskussion: Diskussion förs kring hur svenska bolag förhållit sig till regelverket och redovisningsprinciper vid beräkning av sina pensionsskulder samt hur detta har påverkat intressenterna av den finansiella rapporten.Slutsats: Utifrån funna resultat kan slutsats dras att efter finanskrisen har bolag med en låg soliditet valt en högre diskonteringsränta.

In companies today, it is becoming more and more common for employees to work in a project based environment, as a result many companies have developed their own project models. Companies with a well developed product culture are striving to improve their existing models, and businesses relatively new in the marketplace are aiming to reach a high level of maturity as well as reach high levels of efficiency in the shortest time possible. As the number of mature and efficient companies with well developed project model increase, so does the level of competition in the market. Since a well developed project model often leads to a more efficient and accurate way of carrying out the project, which in turn leads to shorter delivery time towards the client. This is crucial as time is one of the most valuable parameters of competition in today?s business environment.

During the last decennium climate issues have become more and more important. Many steps towards an adaption of efficient energy supply systems have been taken all around the world. These steps have been created to ensure the next generation?s energy demand. In EU and Sweden objectives have been set to ensure that the energy consumption decreases by 20% year 2020 and by 50% year 2050 compared with the energy consumption levels of year 1995.

BACKGROUND: Project based structures has become more and more common in the organizations of today. As the project based structures are given a more central role in the organizations the interdependencies between the projects are getting more attention. These structures need a new type of control to meet the unique challenges that arise. The researchthat has been done has been concentrated around the project form and the projects internal control, the area of multi-project management is therefore relatively unexplored. The few existing studies on the subject focus on projects in the construction industry why research inmore complex fields of business have been requested.PURPOSE: The purpose of this thesis is to explore and analyze how knowledge intense multi-project organizations manage their project activities, and to determine how different organizational characteristics affect the need for management control systems.METHODOLOGY: The empirical data has been collected through interviews with personnel in BT Products R&D, Gambro R&D and AstraZeneca Development.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

This master thesis holds a modelling in Simulink for a physical model of a main battletank tower, a three-phase induction motor and some mechanics. The aim of this work is to connect an earlier project at AerotechTelub, named StabSim to another called Eldris. In StabSim it has been made a Simulink model of the align and stabilisation system in a main battle tank 122 and in Eldris it has been build a physical model of a main battle tank tower. In this thesis the models that differs between Eldris and a real tower is changed in StabSim, and the parts that only exist in Eldris is added, for example a torque generating system which purpose is to make the model to behave like a real tower in control application, although it only has half the inertia as a real tower. The thesis even includes proposing a calculation of the torque that the torque generating system will actuate at the model..

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

The findings in this case study are mainly based on material collected during a field trip with a fellow student to Laos in February-March 2005, which was sponsored by Sida through a Minor Field Study scholarship. The original interest was to study a political aid project (Governance and Administrative Reform Project Luang Prabang, GPAR LP) in a country like Laos with very complex preconditions such as one-party polity. In Laos my interest in evaluation of political aid grew mainly because I found out that the two donors in the project, Sida and the UNDP, had reached different conclusions in their respective evaluations of the project.The main interest in this thesis has been to study how donors have evaluated a political aid project. The study shows that Sida and UNDP used, what in the literature usually is referred to as, Conventional evaluation as methodology when they conducted their evaluations of GPAR LP. The study also shows that the main reason for the different points of view that are expressed in the evaluations depend on a lack of dialogue and consensus, regarding for the project crucial concepts, rather than choice of evaluation methodology.

This Degree project summarizes how it is to work in the CAD program Revit Architecture. This was done because AQ Arkitekter in Eskilstuna is interested in how Revit works. Especially compared to AutoCad which is the software they are using today. Will their work become more efficient with the new software?The starting point was to find out how it is to work with Revit when you only used AutoCAD Architecture before.

The author of this report has created a Web-based invoice system and CRM at therequest of the company Webhouse.se. The purpose of the System is to makeeveryday tasks in the company easier. The system also needed to prevent mistakesand errors by managing orders and invoices.The system has been created with the company?s requests in focus. During thedevelopment of the system information security and interaction design have beenimportant aspects that have been taken into consideration.The system has been created using techniques such as PHP and MYSQL.

I dagens samhälle har kommuner blivit allt mer konkurrensutsatta då möjligheterna för befolkningen att flytta har ökat. Detta har medfört att kommuner fått ökad press på sig att anpassa sig till nya förhållanden för att attrahera invånare. Nya förhållanden kan orsakas av bland annat demografisk utveckling, politiska val och konkurrerade kommuner. Därmed blir kommuners målstyrningsmodeller och hur de klarar av förändringar av intresse. Vi har kommit fram till att Falkenbergs Kommun som organisation är förändringsbenägen.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.