Till följd av globalisering och en växande konkurrens ställs det i dag allt större krav på organisationer. För att möta den hårdnande konkurrensen är det vanligt att företag implementerar olika kvalitetsprogram. Dessa förändringar ses som nödvändiga åtgärder för att kunna bibehålla marknadsandelar och vara konkurrenskraftiga. Genom att införa Lean-verktyg och arbeta med ständiga förbättringar minskar riskerna för att produktionen läggs ned eller flyttas till lågkostnadsländer.Som examensarbete har författarna valt att studera ett av dessa Lean-verktyg som används för ställtidsreducering. Verktyget benämns SMED och står för ?Single Minute Exchange of Die? vilket syftar till att öka maskintillgängligheten genom effektivare verktygsbyte mellan olika produkter.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

Ericsson AB in Katrineholm is a part of the Section Business Unit Network in the Ericsson Group. The plant's main task is to produce printed circuit boards in small volumes with a high product mix and focus on delivery and cost effectiveness. At the factory they produce printed circuit boards in the Module department.The Module department has for a long time had a high output of non-approved circuit boards in their production. This has led to a growing stock of non-approved circuit boards on the company?s repair department.The purpose of this thesis is to investigate how Ericsson in Katrineholm can increase the outflow of approved articles in their test process in the Module department.

Since the beginning of the new millennium, China has opened itself to the outside world and in an enormous pace increased its contacts and relationships with other countries. The trigger to these dramatic changes of economic and foreign policies is the insight that China can no longer sustain its rapid economic growth, largely based on industrial production, on energy and raw materials from China alone.Good relations with African countries have been of highest priority in China?s strategy of ?Going global?. The new African policy is based on the two principles of mutual benefit and non-interference in internal affairs ? as opposite to the West?s strategy of structural adjustment programmes (SAP), which include massive interference in internal affairs.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

Allteftersom livslängden ökar i Sveriges demografiska struktur höjs andelen äldre i befolkningen vilket skapar en ökad efterfrågan av äldreomsorg. För att möta denna efterfrågan krävs ny kunskap, förändringar och förbättringar om hur vi i framtiden kan garantera våra äldre god vårdkvalitet. Genom att använda en mixed-methods design bestående utav datainsamling från kvalitativa och kvantitativa observationer är denna studies syfte att undersöka och beskriva interaktionen mellan vårdgivare och vårdtagare utifrån ett teoretiskt ramverk baserat på social resursteori och en modell för interpersonellt resursutbyte. Studiens primära forskningsfråga är att undersöka vilka interpersonella resurser som utbyts mellan vårdgivare och vårdtagare. Studiens resultat rapporterar att ett brett spektrum av resurser utbyts mellan aktörerna och analysen presenterar två komplimenterande teoretiska dimensioner i vilka olika typer av resursutbyten sker, en socialt orienterad dimension och en uppgiftsorienterad dimension.

The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.

The Swedish Cellulosa Companiy, SCA, has today 280 000 ha planted with lodgepole pine (Pinus contorta var. latifolia) (?C?) which is equivalent to 14 % of its total forest area. Exotic lodgepole pine has in previous experimental stands shown a superior growth than the native Scots pine (Pinus sylvestris L.) (?S?).But also the comparison could be questioned because stand histories were was unknown and also differences in age between C and S existed.

There are about 700 000 dogs in Sweden. Roughly 70 % of the dogs are purebred and registered in the database at the Swedish Kennel Club (SKC). The database includes records of birth date, pedigree, offspring and results from e.g. veterinary examinations related to genetic health programs.Every year approximately 10% of the dogs die; most are euthanized by a veterinarian. Dog mortality data is stored as digital medical records at animal clinics and in insurance databases.Dog owners tend to register their puppy in the SKC, but they rarely report that the dog has passed away.

As emission legislations across the world continuously pushes engine development forward,engineers constantly need to come up with and implement fuel saving technologies. During thelast decade, variable cam phasing has become a popular solution to increase gas exchangeefficiency. This configuration is typically mechanically constrained by camshaft limitations, anda solution to circumvent this problem would be to use a different valve actuation principle.One example of this is to use pressurized air controlled by electrical solenoids. Such a systemhas been developed byCargine Engineering and this provides the starting point for this work. Tobe able to operate the valvetrain on an actual engine, a control system is needed.

The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.

My master?s thesis is a study of acquisition of photographies during 1958-2008. The questions I proceed from is what patterns lies behind the Royal library's acquisition of photography and how the process of acquisition looks like. The theoretical base which I lean on consists partly of a problematization of the process of cultural heritage and partly of organizational theory. The problematization of the process of cultural heritage is my foundation of this essay.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.

I uppsatsen utreds de svenska personaloptionsreglernas förenlighet med EG-rätten. I 10 kap. 11 § 2 st. 2 p. IL framgår att då en i Sverige obegränsat skattskyldig person upphör att vara bosatt eller att stadigvarande vistas i Sverige likställs flytten med att personaloptionen utnyttjas och skall därför beskattas.