Inadequate data quality has a negative effect for organizations, however utilization of modern technology and data analysis may shape new values for organizations. Our research has found that the quality of information in field reports for error reporting varies significantly. In many cases, the information in the field reports are deficient in such way that the field report need additional information from the sender, thus risking prolonging lead times in the error reporting process. More efficient use of information has become possible with today?s technology.

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.

The purpose of this thesis is to reach a deeper understanding of the context of teachers? information seeking. Research in the role of the library in a learning perspective is in demand. To reach our aim we investigate what teachers say about their experiences of the user training during their studies and what effect it had on their information seeking as teachers. We interviewed four teachers and analyzed the transcripts of their sayings about their experiences of their information seeking during their education and a teaching profession.

The eutrophication of inshore seas, lakes and watercourses is mainly due to leaching of nitrogen and phosphorus (P) from agriculture. Many efforts are made to reduce the lea-kage of phosphorus in Sweden and the Baltic Sea countries. Phosphorus is also a finite resource and the mining of good quality raw material gets more and more difficult. Se-dimentation dams in combination with filters is one relatively new method to separate P from run-off and drainage water from agricultural land. This study was a part of an IVL Swedish Environmental Research Institute?s project which tests the capacity and func-tion for separation of phosphorus in four phosphorus filters.

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

Bakgrund: Dagens industriföretag har ägnat mycket tid och tankeverksamhet åt att förbättra produktiviteten men i regel betydligt mindre till att beräkna enskilda produkters kostnader. Allt högre krav ställs på en kundanpassad produktion med differentierade produkter. Produkternas heterogenitet innebär även heterogen resursförbrukning och det gör det svårt att veta vilka kostnader en produkt verkligen orsakar. Inom ABC är det kostnadsdrivarens uppgift att koppla samman resursförbrukningen med produkterna. Valet av kostnadsdrivare kan ge stora effekter på produktens kostnad och visa att produkter som tidigare betraktas som lönsamma säljs med förlust.Syfte: Syftet är att beskriva och analysera problematiken kring val av kostnadsdrivare.Genomförande: En fallstudie har genomförts kring val av kostnadsdrivare vid Swedish Tissue.Resultat: Det finns inga optimala kostnadsdrivare utan en komplex avvägning med kalkylens syfte i bakhuvudet krävs.

People working with handling parcels in terminals are often victims of musculoskeletal injuries. This is largely due to the hazardous lifting of too many parcels which are too heavy and unsuitable work postures. The human body?s ability to lift and grasp objects is so outstanding that developing a device with the same capability is very difficult.The goal of the project has been to develop a technical device that will improve the handling of parcels with regard to ergonomics. The area of concern was the lifting of parcels between the conveyor belt and the cargo space of the freight car.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

The aim of this study is to investigate the effect of an intervention that focuses on phonics, decoding, reading speed and phonological awareness for 8-9 year old children in reading difficulties. Participants were selected on the basis of screening test results in grade one (decoding and reading comprehension). The participants were divided into two groups, an intervention group (A1, n=10 children) and a control group (A2, n=10). A1 received 30 minutes of intense reading instruction every day for six weeks from special educational needs teachers on top of their usual classroom based reading instruction. The control group received only their usual classroom-based reading instruction.

The urban heat island is an area restricted to a city center where the temperatureis higher than its surrounding environment. The greatest temperature difference isfound at night when the weather is calm and the sky is clear of clouds. There are twomajor causes behind this phenomena and the first one is the use of energy forheating of houses. The heat leaks through the walls of the buildings and warms upthe surrounding mass of air. The second one is the use of building material whichstore the suns radiation on daytime and releases the heat during night.

This report will try to evaluate the use of rented concrete casting moulds, which are used to build walls and system of joists. The evaluation is only examining the economical aspects.The cost of using concrete casting moulds is a big part of the total production expenses. Therefore it is important that the calculated price not exceeds the final costs of the casting moulds. The calculated price is the price used in the process of making an offer.The evaluation consists of a comparison of the calculated price and the final costs for three building projects. It also evaluates the exploitation of the concrete casting moulds for each project.The report is made by Sven Gynne and Anders Alexandersson at School of Engineering, Jonkoping University, in cooperation with PEAB Jonkoping.

Construction waste from the housing industry includes all unnecessary consumption of building materials. The definition of construction waste is construction materials that has not been built in and becomes waste. Constructions waste can be divided into two types of contributions: operational and work site contribution. Some of the common construction materials in housing industry have such low usage level as 75 % and the rest becomes construction waste. Low usage of construction materials creates unnecessary costs and has a major environmental impact.

Approximately 60 million cubic meters of round wood are transported every year with trucks in Sweden and stand for 15 % of all truck transportation in the country. The big amount that is transported results in many haulage companies works in different parts of the country with different conditions to get a good flow on their transports. Today the transport pricing is very general and the payment consists of the unit round wood they are transporting and the distance of the transport. The purpose of this study were, from the freighter and the haulage company?s perspective, try to find ways to change the today applied transport pricing to more differentiated and compare them to historic payment of transportation.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

This essay examines the recent electoral success of the Sweden Democrats (SD) in the Swedish municipal election in 2006 and 2010. By using statistical methods it aims to explain which of three contradicting theoretical frameworks best can explain how a populist radical right party could penetrate one of the most stable party systems in the world. The theoretical approaches tested in this essay are: a demand-side, an external supply-side and an internal supply-side approach. By using theoretically anchored proxies to determine the effect of the contradicting theoretical approaches this essay concludes that the internal supply-side explanation measuring the local party organizational ability of the SD had the most substantial effect when it comes to explaining their recent electoral success in the Swedish municipalities, as opposed to a more commonly believed demand-side driven explanation..