Bachelor thesis, Business Administration and Economics Programme, School of Business and Economics at Linnaeus University in Va?xjo?.Spring of 2015 Title: Performance measurement from a cost leadership perspective - A case study on Gekås.Authors: Adrienn Csiszer, Hannah Lundberg & Helena WennerströmTutor: Eva GustavssonExaminer: Karin Jonnergård Keywords: Performance measurement, Performance measurement systems, Generic strategy, Cost leadership strategy, Financial and non-financial measurements. Purpose: The purpose of this study is to examine how a company with a clear cost leadership strategy chooses to work with performance measurements, with a view to comparing a practical example to theorethical approaches. Methodology: The method chosen for this paper is a case study on Gekås AB. The presented data were collected through interviews conducted with four employees on Gekås. Conclusion: The study concludes that for a business with cost leadership strategy the financial measurements are more important than non-financial meausurements. For Gekås it is important to keep the performance measurement simple and understandable for the employees. They only use three measurements (sales, hours and sales per hour) in planning and in evaluation.

This thesis raises the problem with acid mine drainage around the closed mine Finngruvan.The purpose of the investigation was to compare metal content in surface water in the areaand its catchments between year 2010 and 2003, also to make calculation of specific runoffand metal load, furthermore determine the recipients in the area. Surface water samplingwhere preformed at the same place as 2003 and also at a few other places of interest. Adigital elevation file were used in GIS to calculate the area of the watersheds in the region,observations in the field where also made. The collected data were used to make comparisons,calculations and conclusions. The result showed that the surface water 2010 had somewhatlower metal concentrations.

This thesis deals with different methods for measuring moisture-related dimensional changes ofwood. Typically relative humidity is measured to determine if the ambient climate around anobject is harmful to it or not. Values between 40 to 65% RH are recommended for hygroscopicmaterials. To know how a wooden object actually reacts to changes in the surroundingenvironment requires methods that involve the object itself. Because of the wood anisotropy,differences in wood structure, finishes and other restraints, it is not always possible to predict themovements.This paper addresses various measurement methods, primarily methods that have been testedin the field of conservation, with examples of their use.

The aim is to describe the factors that influence nurses' assessment and measurement of pain in patients. Literature study based on 13 reviewed articles, searched in the Cinahl. Qualitative and quantitative articles were analyzed. Six themes were identified that can be seen as the factors that influence nurses' assessment and measurement. The themes were   pain education, nurses´ experience in the profession, nurses´ level of knowledge about pain relief, documentation about pain, nurse´s perspective on the patient, and pain measurement.

Vattenfall and Svenska Kraftnät perform start-up tests, where hydropower generators are used to power up the electrical grid in case of a blackout. To monitor the electrical grid, Phasor Measurement Units (PMU) are used. Each PMU is individually equipped with a GPS-receiver to precisely timestamp the data relative to the official time UTC. During the test, it is also of interest to timestamp the measurement signals from individual hydropower generators to later compare with PMU-data, and thus study the power grids impact on the generator. The aim is to work out an appropriate method to make these measurements and to build a data acquisition system, capable of timestamp data relative to UTC, from a generator in one of Vattenfalls hydroelectric power stations. The problem is that the generator is located in an underground station which hampers the reception of GPS-signals and wiring should be avoided if possible. Time synchronization has been solved by using Vattenfalls network, which is synchronized by the network protocol NTP.

The acoustics in a control room is a complicated phenomenon. Early reflections, reverberation time and area in the room are some of the problems. This report is about the reflection on the mixing console in a control room. The control room being built, these reflections are difficult to take into consideration since the mixing console is one of the very last items you place in the room. This report will explain three main measurements that were done in order to get the answer to the following question: Does the mixing console interfere the frequency curve at listening position? Three measurements were done and the difference between the measurements was that the microphone and the loudspeakers were placed in different places in the control room.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Surface lift adapted for today?s user Today?s T-bar lift looks almost the same as when it was launched in 1938, even though a lot has happened in the ski and mountain industries. New equipment has developed without any major adjustment to the lift. Snowboard, sit ski and downhill biking are just some examples of the evolution that demands new seating positions. It?s also very common for families to spend their holidays in the mountains nowadays.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

A system for sampling of alcohol and aldehyde from diluted exhaust gases from vehicles powered by ethanol has been developed and tested. The major part of the work has been research of earlier work in the field and the construction of the sampling system.The part of the system constructed for the measurement of alcohol has been shown to work, however, more test should be performed. The part of the system constructed for the measurement of aldehyde was tested parallel to a commercially available system, based on the same principle of measurement, and has been shown to work well.Determination of the concentration of gaseous ethanol using a FID has shown the since earlier known fact that a FID is not able to measure a correct concentration of ethanol. Furthermore it has been shown that high concentrations of gaseous ethanol can not be kept in a bag more than a few minutes without a substantial decrease of the measured concentration..

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

The aim is to describe the factors that influence nurses' assessment and measurement of pain in patients. Literature study based on 13 reviewed articles, searched in the Cinahl. Qualitative and quantitative articles were analyzed. Six themes were identified that can be seen as the factors that influence nurses' assessment and measurement. The themes were   pain education, nurses´ experience in the profession, nurses´ level of knowledge about pain relief, documentation about pain, nurse´s perspective on the patient, and pain measurement.

This master thesis has been done in cooperation with Sweco Viak AB in Sundsvall. The aimwith the project is to investigate the purifying effect of percolation filter due to iron andmanganese. The overall goal was to investigate how the parameters surface load,sandfractions, and burden time affect the purifying effect. The expectation is to optimize thedesign and find a demouldning of the filter that gives sufficient purifying with a highersurface load. As an attempt to accelerate the curing of the filter, experiments with a layer ofsand which surface has been covered with manganese ore (MnO2) on top of the filter havebeen done.As test filters 10 L bars were used and the experimental work was performed at thewaterworks in Hassela and Munkbysjön.In Hassela different sandfractions were tested.

Modern sawmills are using the raw-material and the production-capacity more efficiently today, due to rising raw-material prices and higher production costs. Log sweepness has a negative effect on the sawn yield, for sawmills with straight-sawing. It is desirable that these logs could be sorted based on more criteria, if it increases value-yield and consequently the utilization of raw-material. Bow-heights over 1 cm have a negative effect on sawn yield, since the surface of the mantle cuts down in the sawn pattern. Some of these small bow-heights reduce the logs yield of value which affects the production planning negatively. Nearly half of all the Swedish logs have a bow-height over 1 cm.