This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

The thesis demonstrates protection solutions that can be suitable for a camp during internationalmissions in order to resist complex threats. The threats could consist of small arms, machineguns,RPG 7, anti armour missiles, mortar, artillery, HPM-weapons, car bombs, biological and chemicalweapons as well as sabotage and theft. It?s not the technology itself that makes the threat scenariocomplex it?s the way the opponent acts during the operations. The opponent acts usually incivilian clothes and therefore he is difficult to distinguish from other civilians.

Parenting is increasingly seen as a profession which requires training and support with the purpose of creating improved interaction. A central question appears to be how the concept of interaction is defined. The aim of this study is to examine how training programs, trainers and parents perceive this concept, whether they define it the same way and whether trainers succeed in reaching parents with the message of what it actually is that will improve in the area of interaction. The study uses a phenomenological approach and a qualitative method.The research subject is the parental training program Komet, a manual-based education program for parents. The goal of the program is to offer families training in methods that have strong scientific support in order to reduce conflicts and to improve the relation and interaction between children and parents.One important result of the study is that parents and trainers viewed the concept of interaction from different perspectives.

Rapporten avser att undersöka vilka olika lösningar det finns att tillgå då Windows Vista skall rullas ut till ett antal klientdatorer. Information om de olika produkterna presenteras samt praktiska laborationer med resultat. Slutligen görs en bedömning av vilken produkt eller lösning som lämpar sig bäst för ett litet företag med få klienter respektive ett stort företag med många klienter. Slutsatsen innehåller våra rekommendationer för hur utrullningen bör ske. Arbetet resulterade i att vi kunde utefter våra laborationer fatta beslutet att Ghost Solution Suite passar bäst för ett mindre företag medan Microsofts lösningar lämpar sig mer när företagen kommer upp i många klienter.

In the last two decades something called ?the Eleatic Principle? has been quite frequent in philosophical literature. A wide range of philosophers have appealed to this principle when arguing for varioustheses but the principle itself has received comparatively little attention. Especially questions regarding the principle's justificationare often ignored or only mentioned in passing. The aim of this paper is to remedy this situation somewhat by focusing on how it could be justified.In section 2 I give an overview of the various ways in which the principle has been used to clarify just what we are dealing with here.

AbstractThe ideas of adulthood, adolescence and childhood in Swedish law have a tendency to not be expressed or discussed. This thesis has focused on the preparatory work of the sexual offence-law to see whether it defines adulthood. This has been achieved by analyzing the documents related to this preparatory work. The thesis focused on two central questions: 1) Was the idea of adulthood an integral part of the discussions in the preparatory work 2) If so, then how was it defined and are there any contradictions in the definition. In addition, this work also evaluated the impact of this law and investigated whether the absolute protection intended by the government and the committee of sexual crime seek actually exists.The study shows that the concept of adulthood was not defined specifically in the preparatory work.

This report describes work on the thesis ?IT systems and organizational development?. The work is carried out on Stocksbro Energi AB, during spring 2009. The company wanted better flow in their production but also review if the inventory management function located in Visma SPCS Administration 2000, could be used in the organization. Under the first part of this report the system were tested to ensure if the system would work together with the organization.

The aim of this paper is to examine how mid-level executive officers within Swedish Police respond to subordinates autonomous behaviour, mainly according to Lipsky´s theory on street-level bureaucracy. Questions focused on are:1. Which personnel related obstacles, are preventing the executive officers?2. How do executive officers counter obstacles?3.

The purpose of the following study is to examine whether or not differences can be found between a group of aspiring police students (N=59) and a student group (N=20). Comparisons were made between the following variables: general illhealth, subjective experienced stress, trait anxiety and the three coping strategies, which are emotion focused coping, problem focused coping and seeking social support. In addition the results were compared with former research on the general illhealth and trait anxiety of the police students with that of a group police officers with several years of experience (N=69).The result of this showed that the police students had a significantly better level of general than the studentgroup. Several positive relations between the variables were found, among others between illhealth and trait anxiety, subjective experienced stress and trait anxiety and also between different types of coping strategies and subjective experienced stress..

Project Safe Sleeping Position (SSP) contains all parts in a product development phase. The project comprises the whole cycle from idea to a complete product where all aspects are included. The scope is to develop an innovative solution for a common known problem and work with all parts within the man-machine-way. The result is an inflatable product which secures a child in the correct way for the seatbelt to work properly in the rearseat of a car. Ergonomics, technical extent, usability, design, construction, product solutions and market potential are some of all parts witch the project includes.

SUMMARYLevel: This is a final thesis for a bachelor degree in Business Administration. The thesis is oriented in the field of marketing and written at the University of Gävle.Author: Niklas EnlundDate: January 2014Tutor: Lars -Johan Åge, Jonas Molin & Jens Eklinder - FrickTitle: Intermediaries pursuit to achieve customer satisfaction - A study in how the agent works with factors to achieve customer satisfaction against two opposite parties.Purpose: The purpose of this thesis is to analyze the intermediary perspective how different factors affect the intermediaries working method to achieve customer satisfaction against two opposite parties.Research question: How do real estate agents work with the four factors; informant, routines, intentions and competences? That is how real estate agents can work; like a good informant, after good practice, bringing together the parties intentions and with their skills. How does the real estate agent work with the factors related to the theories connected to the four factors? Are any of the factors more commonly used by real estate agents?Method: The thesis is based on a scientific theory in the field of marketing and focused on the topic how the agent is committed to achieve customer satisfaction against two opposite parties.

This thesis has been carried out to the Technology Group at industrial plant Tube Mill2012, which belongs to the Sandvik AB. Technology Group is a unit that takes care ofall requirements and suggestions regarding investigations, test runs and designmodifications. The main objective is to identify and analyze the existing initializationprocess to see where improvement opportunities exist and to come up withsuggestions for improvement, supported by previous research and literature. Anextensive literature search and case study has been conducted to provide a solidfoundation to refer to during the work. Completing the interviews and the workshopgave a clear picture of their unstructured work and approach, how the lowrequirements on the received orders caused problems for the group as well as thelack of a standardized resource allocation method provides major delay factors.Solution proposal then became a very easy process model in five steps with all theinformation gathered in one place.

The main purpose of this project was to make a survey of the steam and electricity consumption at Akzo Nobel Functional Chemistry AB and give suggestions of how to minimize them. These three different areas were focused on. First to make a survey of all the most important consumers, second to find the electricity consumption of the air compressors and the amount of waste heat produced from them. The third area was to calculate a model of how much fresh water that is used during a cooling sequence in the water based heating/cooling system of the reactors and give a suggestion of a suitable reuse for this water.The main result is a total survey of the energy consumption in steam and electricity. The survey shows that the second largest group after drying is heating of ventilation which gives big potentials of reducing the total steam consumption if there is a way of being self supporting in ventilation heat.

The task in this thesis is the steering of one of Saab Bofors Dynamics robots using Sliding Mode Control, a method they never used before. The robot constitutes a system which in addition to perturbations and uncertainties due to modeling imprecision, hold the difficulty of being highly time variant. In order to be able to keep required performance with uncertainties and modeling imprecision present, the use of robust control methods like Sliding Mode Control is necessary. SMC is based on the states of the system being forced to stay on or in the direct vicinity of a hyper plane in the state space which is chosen in a way that gives the system dynamics desired properties. Other advantages with sliding mode are reduced order dynamics on the switching surface and total insensitivity to some uncertainties and perturbations.

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.