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.

Den beteendebaserade finansiella teorin framför vikten av att undersöka människan i desshelhet. Detta är något som de klassiska finansiella teorierna ignorerar då de anser attmänniskor handlar fullständigt rationellt. Då investerare på aktiemarknaden influeras av dess tidigare erfarenheter samt information är det av vikt att undersöka och förstå hur individen agerar på aktiemarknaden inför investeringsbeslut. För att kunna besvara denna fråga har en webbaserad enkätundersökning använts där urvalet består av medlemmar från Sveriges Aktiesparares riksförbund. De resultat som framkommit ur undersökningen tyder på att majoriteten av respondenterna på den svenska aktiemarknaden aktivt undviker att försätta sig i risksituationer där de står inför en förlust eller möjligheten att ångra ett beslut de fattat.

The insurance industryis challengedby major changesthrough internationalizationand thusgrowingcompetitionwithmore optionsand greater availabilityfor customers.Solvency II, a new regulatoryframework and anew standard forinsurance companies,is therefore implemented in a steptowardsa more competitive Europeaninsurancemarket. Solvency II will result in extensive structural changes for many insurance companies. Newstandards andinternal models must also be implemented by the companies. Solvency IIhasa tightening effect on thesolvency capital requirements forinsurance companies. At the same time it also leads tomajor changesandincreased demandon risk management andinternal control, alongside with demands fordisclosure of informationto the market.

This thesis deals with information provision to the knowledge intense biotechnology businesses of Ideon Science Park in Lund, Sweden. Previous research concerning the information needs of Science Park companies has been conducted from the information provider s perspective. Instead, we apply a user perspective to find out what information needs these companies have, and how they prefer to acquire information. Central terms are: information, -needs, -acquisition, -consciousness, -strategy, small and medium sized enterprises, scientists and engineers, information (resources) management, networks, tacit knowledge, knowledge transfer and innovative milieux. The companies need scientific and business information; the latter is easily obtained within Ideon.

The purpose of this study was to describe how journalists do research for their articles and whether there is a need to create a knowledge bank of the material that journalists use for writing these articles. I also looked at how knowledge management could be used at a daily newspaper to add value to the information used by the journalists. The thesis is based on four interviews with journalists, a literature review and a practical project. I helped a journalist with his information seeking and later tried to organize the material. This project gave me an understanding of how varying the material that journalists use is and how difficult it would be to try to organize it in order to create an organizational knowledge resource of the material.

AbstractInformation and information seeking have always been important parts of society. How behavioural patterns of information seeking manifest themselves are partly due to individual prerequisites and partly due to the practice where the seeking of information is conducted.The aim of this study is to investigate a group of newly examined physicians? experiences of information seeking behaviour in their educational practice and in their professional practice. The two practices are related to each other but still very different. This makes it interesting to study whether individuals? information seeking behaviour changes when they move from the educational practice to the professional.The theoretical framework for the current study is a socio-cultural one.

Bakgrund: P? akutmottagningen v?rdas patienter som ?r i akut behov av v?rd. En del av patienterna beh?ver l?ggas in p? en v?rdavdelning efter att de blivit bed?mda av l?karen p? akutmottagningen. F?r att s?kerst?lla patients?kerheten och f?r den fortsatta v?rden ?r det n?dv?ndigt att sjuksk?terskan p? akutmottagningen ?verrapporterar n?dv?ndig information till sjuksk?terskan p? v?rdavdelning.

Phosphorus (P) is an essential nutrient but a surplus could lead to eutrophication. Furthermore, the minerals used to produce the mineral phosphate is a non renewable resource. There are in other words several reasons to reduce the leakage of P and the agriculture is one important area to attend. The aim of this work has been to investigate if carbon-rich arable soils content contain more P than arable soils with low carbon content. Moreover it has been calculated if the carbon-rich soils could pose a risk of P leakage by comparing their delivery of P with the plant uptake. The work has consisted of compiling the results from former gathered and analysed soil samples of 130 Swedish arable soils. The fractions of P considered are water soluble P (Pw), ammonium lactate-extractable P (P-AL), hydrochloric acid-soluble P (P-HCl), organic ammonium lactate-extractable P (Porg-AL) and inorganic ammonium lactate-extractable P (Porg-HCl).

The purpose of this study was to describe how nurses, working in primary health care and responsible for diabetes care, reflected on patient information and education, its? content and experiences of providing it. The study had a descriptive design and seven nurses from seven health care units in the middle of Sweden participated in the study. Data were analyzed with qualitative content analysis. The results are presented in two main categories; ?The information? and ?The procedure?.

Many enterprises have shortcomings in the transfer of information between different departments. Furthermore, routines for maintaining knowledge in order to be able to use this experience in the future are often lacking. Time and resources spent on improving these systems and procedures can provide significant benefits in terms of saved time and reduced costs in the later stages of a project. The benefit of this is not only a greater clarity and a reduced risk of misunderstandings, but also the preservation of knowledge that would otherwise be lost.The aim of this study has been to examine the process of information transfer and the transfer of knowledge between the calculus department and production manager in projects at Erlandsson Bygg i Öst AB. An additional aim was suggestions for improvements in the calculation handover and at the end of a project, where it was possible.The study was primarily conducted through literature studies and interviews.

Bakgrund och problem: Vi upplever idag en världsomfattande ekonomisk kris med fallandetillväxt, minskad konsumtion och kreditåtstramningar. För knappt två år sedan var läget detmotsatta och de flesta av världens större börser nådde sin topp. Företag behöver oavsettkonjunkturläge finansiera sin verksamhet, i många fall räcker inte interna medel utan externtkapital behövs. Företagens val av kapitalstruktur kan i goda tider öka avkastningen men kan isämre tider orsaka stora problem som kan leda till konkurs.Vid val av finansieringspolitik i ettföretag måste vissa avvägningar göras. Ett av de mest väsentliga valen som företagsledningenmåste ta ställning till är storleken på skuldsättningsgrad som i sin tur styrs av mål förräntabilitet på eget kapital och i vilken utsträckning man är villig att ta risker.Syfte: Den här undersökningen syftar till att undersöka om det finns några samband mellanden finansiella risken i de undersökta företagen och storlek, tillväxt och lönsamhet.

Syftet med denna litteraturstudie var att beskriva hur patienter upplever information inför gynekologiska ingrepp och undersökningar. Metoden som användes för att belysa syftet var beskrivande litteraturstudie. Data insamlades via två databaser, Medline och Cinahl. Andra sökstrategier var manuell sökning i valda källor. 15 vetenskapliga artiklar inkluderades i resultatet, dessa kvalitetsgranskades, analyserades och sammanställdes.

Writing has been the most important tool in knowledge organization KO. In our modern society we can use our speech as a technical tool to seek information. Can we apply speech as a tool to organize information? The aim of this masters thesis is to problemize speech aspects in the field of knowledge organization KO. The investigation has two main parts and I use a hermeneutic approach.

The increase in farmland value in Swedens plain areas is a well known fact in today's Swedish agricultural. In connection with the fluctuating prices of crops and inputs, are increasing the risk exposure to agriculture. The increased value of agricultural land has in Sweden over the years been due to a high demand for land that has existed and exists in Sweden. The increasing demand is linked to a structural rationalization of Swedish agriculture, leading to fewer and larger farm units (www, privataaffärer, Carl Johan Jurss).The purpose of this study is to examine the potential risks associated with the farmland value falls or remains unchanged, according to a farm credit administrator's perspective. The idea is to get a picture of the main factors taken into account when lending and the problems with falling or stable land prices into account when lending.

Computer based information systems play an important role in modern military combat vehicles. The crew needs to be able to quickly get information about both the vehicle and its outer surroundings in order to quickly make the correct decisions. In this report, we describe the development of a prototype new information system for the BvS10 vehicle, manufactured by BAE System Hägglunds AB in Örnsköldsvik.An important aspect of the system is the time it takes from the point that the information is generated by the vehicle sensors until it is presented to the user. The system must be able to ensure that it never displays information that is out of date. Thus, it is important to create a layer and component based architecture for the solution, making it possible to control, in detail, the information?s age as it moves through the system.