Many companies are currently working to optimize and streamline their processes and production lines to achieve higher profitability. In increasingly competitive markets, companies are working to find solutions to increase the value of their production with such a small use of resources as possible. A tool used to accomplish this is the Lean management system. Lean comes from the production system that Toyota has been developing since the early 1900's, The Toyota Production System (TPS). The Lean philosophy helps companies, by working towards continuous improvement in its operations, to achieve higher customer satisfaction, more efficient production and ultimately higher profitability. Many companies are working to implement Lean in their organization. But there are many who fail to implement a complete change towards Lean.

Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten.

Lately it has become more common to question the companies? actions in how they affect their surroundings. Today, the expression ?Corporate Social Responsibility? often is mentioned in this connection. Corporate Social Responsibility (CSR), is a concept whereby companies voluntarily integrate social and environmental concerns in their business operation.In Sweden there is a big difference between different businesses when it comes to their Corporate Social Responsibility.

This thesis investigates and analyses the social media strategy of eight companies. How the companies measure and evaluate their activity and investments in social media channels in general, and Facebook in particular is studied through qualitative interviews. The findings are then compared and analysed. Findings indicate that companies' social media presences to a large extent are dependent on individual employees with high levels of interest for the area and that companies that have integrated social media into their others operations see more value from their efforts..

Businesses role in society is changing. Corporations are expected to take responsibility, not only for their traditional business conduct, but also for social and political issues. A rise in globalization and international trade has led to an increased interest in the concept of CSR. Accordingly, stakeholders are expecting multinational companies to be accountable for existing issues in developing countries. New business models are needed to meet increased expectations of responsibility and shared value creation. Based on an understanding of the need for new business models a multinational corporation is studied in a local context, where a radically new way of doing business is developed.

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

Ask any constructional worker and there is a high probability that this person knows a colleague with pain or other disorders caused by working with power tools.According to the Swedish Work Environment Authority 71 percent of the Swedish constructional workers is exposed to vibrations at least 25 percent of the working hours. Despite this, the number of reported occupational sicknesses caused by vibrations is as low as 1, 4 percent.JM Ltd. is one of the largest constructional companies in Sweden. Their main business is new housing and development of residential areas. God quality and low impact on the environment is a part of great importance in the company?s long-term goals.

In a database environment, when you create or alter tables you often want to have a basic interface for standard operations such as insert, delete and update. This thesis report covers an analysis of what programs there are on the market for generating such interfaces and compares them against the demands of a real company. The analysis showed that none of the programs were completely meeting the requirements and therefore an own implementation of an interface generating program was created. The result is a PL/SQL program capable of generating files, storing them in a version handling system and executing the files into the database..

The number of silvicultural contractors has significantly increased in the last decades, and among its main clients are the forest companies. The purpose with this study was to describe the contractors that worked with planting in Norrbotten and Västerbotten in 2009 for Holmen Skog, Norra Skogsägarna, SCA Skog and Sveaskog and also examine if there was any correlation between the contractors? competence and the quality in the planting they achieved. A survey was made among 47 contractors with a questionnaire who performed planting for the forestry companies in 2009. 27 contractors answered the questionnaire and 4 representatives of these contracting companies took part in an extensive interview.

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

This essay takes the three models from Allison and Zelikow book Essence of decision and applies them on the Swedish defense system. After the cold war the Swedish defense system had to undergo changes to be a more modern defense and be able to defend Sweden against threats. To also be able to cooperate with other countries in peacekeeping operations the Swedish defense had to be reorganized. The solution was to change direction from a defense system that was organized for invasion to instead be a movable defense ready for any challenge in Sweden or abroad. This reorganization will be analyzed according to the three different models..

Mechanical scaling is one of the most complex operations of all in the mining process. The operators are using both hearing, sight and feel to read the rock and to know where to scale and where to leave. They say they go on gut feeling in great extent, something that comes with experience. The scaling machine is placed into the edge of unsecured and newly blasted rock to hammer off the blocks that has become loose after the blast, but not enough to fall down. It goes without sayingthat it is a risky job.

Quality assurance means to systematically work for better understanding of the customers needs, demands and expectations. The goal for this study was to investigate how quality can be assured in the job follow up that is made by forestry contractors after soil scarification and planting. The study consisted of a description over the current follow up process at SCA forest AB Jämtlands forest administration, analysis of current follow up situation and an investigation of follow up process made by contractors in other line of business. The first step was a statistical comparison where the own follow up made by contractors were compared with follow up made by SCA them selves over 100 stands. Two soil scarification contractors and two planting contractors carried out the silvicultural measures. The results showed that significant differences between a number of quality factors measured, for example number of approved plants or approved scarification points, average score on stand and number of totally planted plants.

The supply of raw materials has always been an important issue in the Swedish Forest industry. Buying timber from local suppliers is important. To ensure raw materials to their industries the forest company must offer good prices and good business deals to their suppliers. The aims with this work are to find out how the contact between private suppliers of raw materials and how the forest company can be developed. To be able to do a complete study of the problems connecting with this subject a quality interview study has been done.

This thesis is the result of a questionnaire survey amongsmall businesses in the municipality of Övertorneå. Smallbusinesses need access to many different kinds of informationduring day-to-day operations. Since small businesses oftenlack resources like time, staff and money, the public librarycould provide small businesses with information.The aim of this thesis is to study information needs amongsmall businesses in Övertorneå. The study also aims to suggestwhat kind of service the library could provide accordingto the information needs and the most valued informationsources of the businesses..