Sustainability issues have become increasingly high-profile and important in recent decades. In addition, quality issues have come to play a central role in corporate marketing, strategy and management. The word quality can be defined differently in different contexts. This paper focuses on the concept of quality, based on the Total Quality Management perspective, which in Swedish has come to be known as Offensiv kvalitetsutveckling. Offensiv kvalitetsutveckling has been described as a theoretical framework in which an organization continually strives to meet and preferably exceed customer needs and expectations at the lowest cost through continuous improvement, and in which all members of the organization are committed and focused on the organisation's processes. The purpose of this study was twofold. First, to clarify the applicability of the theoretical model Offensiv kvalitetsutveckling as a theoretical explanatory model. Second, to explore how Max Hamburgerrestauranger AB performs according to the values in Offensiv kvalitetsutveckling. A multiple case study was conducted in order to explore these topics. The results showed that Max Hamburgerrestauranger AB is working in a dedicated and value-driven manner, aligned with the values ??that form the basis for Offensiv kvalitetsutveckling. The results also showed that the model for Offensiv kvalitetsutveckling could serve well as a theoretical explanatory model, but that the model would benefit from being developed, enriched or integrated with other models.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

In light of the coming workforce shortage in Sweden the competition for human capital will be intensified on the market where employers compete in order to attract skilled labor. The competition will be most noticeable in the knowledge-intense industries, where the employees are seen as the companies? most valuable asset. The purpose of this paper is to examine how small knowledge-intensive companies can improve their position in the labor market by using the HR-model People Capability Maturity Model in order to affect their companies' Employer Brand. We take the basis of the theoretical framework in which we examine and identify the key dimensions of the Employer Brand concept and present the People Capability Maturity Model more closely.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

Abstract ? ?Aggregate complaints in banks MIS?Date:                       June 8th 2012Level:                      Master thesis in Business Administration, 15 ECTSInstitution:                School of Sustainable development of society and technology, Mälardalen UniversityAuthors:                  Abdulla Ahmed Ibrahim         Alexis AnderssonTitle:                       Aggregate complaints in MIS ? A case study of Nordea BankTutor:                      Carl G ThunmanKeywords:               Aggregate, complaint, dissatisfaction, content analysis, Nordea, MIS.Purpose:                  The paper aims to develop a model of how Nordea Bank can monitor customer dissatisfaction through aggregated dissatisfaction analysis. Furthermore, the study aims to identify improvement proposals in Nordea based on the developed model and conducted interviews.Method:                  This thesis consists of qualitative interviews. Personnel at the local office in Västerås has been interviewed as well as Nordea?s customer ombudsmen, former office employee at Nordea, data analyst, head of customer inquiries, Professor of database technology and also a researcher in language technology.

Because of among other things the globalization and a focus on core competencies knowledge has become very important for the companies of today, especially for research-intensive companies. The problem is that the companies become more sensitive to how knowledge is created and spread, that is, how organizational knowledge is created. Especially sensitive are companies who are small, young and research-intensive. The purpose with this thesis is to explore how organizational knowledge is created in small, young and research intensive companies.The theory is based on a five-phase model of organizational knowledge creation and four modes of knowledge conversion described by Nonaka and Takeuchi (1995). These concepts constitute the foundation of the analytical model used in the thesis.The study is carried out by qualitative, highly structured interviews with low standardization.

Zetterberg's Industri AB believe that capital and lead time will be reduced by implementing Kanban. Therefore, it was an investigation to prove that Kanban is an effective method. In this work a research had to be done to show how the material supply system looks like today and to explore the subframe components to see which components that are interesting from Kanban viewpoint. Previous orders of subframes were investigated. Therefore, it was a list of the various components of the previous orders for the subframe.

Energy costs are high nowadays and that is the reason why the energy consumption needs to become as small as possible in most of the companies. To accomplish the small energy usage one needs to map the energy flows, study them and monitor them. One method that can be used for this is energy balance calculation. The method gives an opportunity to separate different energy flows and see where each flow is heading. There is also another method which is more advanced than energy balance calculation.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Construction and maintenance of forest truck roads are a necessary element of industrial forestry. Payment for contracting services in this context can be done according to a number of payment models. This study will focus on the methods and consequences associated with a change of Holmen Skog?s payment model from per hour to per metric ton for ballast hauling. The aim of this study is to improve the economic efficiency of Holmen Skog?s ballast hauling in construction and maintenance of forest truck roads. This is done by formulating and evaluating a proposal for a payment model based on crowns per ton.

In the pulp industry, digesters are used to disolve lignin in wood chips. The concentration of lignin is measured and is called the Kappa number. In this thesis, the question of whether an online Kappa sensor, taking samples from the mid-phase of the digester, is useful or not is analyzed. For the samples to be useful, there has to be a relationship between the measured Kappa at the mid- phase and the measured Kappa in the blowpipe at the bottom of the digester. An ARX model of the lower part of the digester has been estimated.

Large companies in today?s business environment are to a great extent depending on their credit score by rating institutes like Moody?s and Standard & Poor?s. There is however indications that these big institutes are not always rating companies accurately. This is why this thesis aims at developing a new credit rating model, CRITA-Score, with the objective of determining a company?s financial health more accurately.

The aim of this study was to develop a simple model for calculating stock costs for bio fuel at Billerud Karlsborg and subsequently recommending a suitable stock level of bio fuel. The stock components considered in the model are GROT (branches and tops), bark, dry wood chips, raw wood chips from barking and sawdust. The calculations are based on a probability distribution of historical deviations between ordered and delivered volumes. The model presents two different ways to manage the supply in case of irregular deliveries. The first way is to stock enough volume to cover the deviations and the second way is to compensate with a quick purchase from the spot market (at extra high purchase prices).

Nordic Marine Sauna AB has, since 2005, designed, manufactured and sold floating saunas. Theproduct are characterised by a well thought thru and appealing design and its high quality. Thecompany is now intending to open a new business area by starting a subsidiary, NordicSubmarine Sauna AB, which will design submerged saunas. The expected customers are leisureand conference centres as well as customers that seek an experience out of the ordinary.Due to the products technical complexity a master thesis was adverted. The task was to do aninvestigation whether such a product is technically viable.The job involved research of existing products and constructions material as well as designingthe product with CAD and FEM-programs.

This report aims to study the condominium prices in central Stockholm and the factors thataffect these prices. A linear regression model was set up and data about relevant covariatessuch as floor area, mortgage rates and where the condominium is situated were gathered toassess if and how they influence the price. The raw data was processed and enhanced to gain asmuch relevant information as possible to the model. To determine the covariates? influence onthe final price, regressions were ran and various tests were performed on the output data.