In order to evaluate the benefits and costs associated to investments in information technology (IT) managers need to be aware of the complexity in the nature of the task. Hence all the benefits that arise from the investment are not of pure economic character. The complexity of the task is even more obvious when managers also need to prioritize between a number of possible investments in order to fit a given budget.Stora Enso Skog AB is about to implement a new administration system to the organisation and due to that they will also implement a new standard system for the production planning process. In order to seek the modifications in the standard system that needs to be done to fit the organisations way of working, the managers have put together a reference group to seek out these modifications.The aim with this report is to identify a model that can prioritize these suggested modifications and test it practically with a group of future system users. The first part of the report is a literature study to map the existing models that are available.

The study was conducted on 72nd company at Livgardet in order to find out what motivators makes the soldiers stay. The material in the essay is based on an interview with soldiers from the 72nd company. The motivators are then categorized in the model Employee Motivation: A Powerful New Model. The model is based on human drives and I used as a tool for the analysis to identify lack of motivation in a working place. The study shows that the key motivators that make soldiers stay is: the opportunity to go on a peacekeeping mission and comrade/esprit de corps, the soldiers state that they will quit without these two essential motivators.

The project has been implemented in collaboration with Carl-Johan Lundberg on Deltagruppen Ltd in Jönköping. Problem introduction comes from Carl-Johan's own experience from the hotel sector. The problem that all hotels has is that they sell two products, i e. simple - and double rooms. Persons that travel in companies do not desire always to share bed.Focus in the work is to develop a product that holds together two simple beds and forms double bed, concurrent that it goes that converters to two simple bed without needing to disassemble the product and be done invisible.

In this thesis, a transparent model of the human head has been constructed which was filled with a substance that represented the brain. This model was later crash tested. This was done in order to examine how a transparent model of the human head can be constructed to generate accurate data from crash tests. It was also done in order to examine how impacts on the front of the head can deform the rear of the brain. When a head is decelerating, the brain moves forward inside the skull and may hit the front of the skull.

Prosthetic leg can give a negative psychological effect to the user, which ends up in decreased self-esteem and that the user hides his handicap. xCover gives a more natural volume and a cool look. xCover changes the look of the prosthetic leg C-leg. The product is constructed by us, Patrik Svensson and Magnus Zetterqvist, for Christoffer Lindhe at Lindhextend AB. Christoffer has hired Martin Bergman at Smedjan 17 to make the design.

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.

Cost allocation ? a study of how Swedish energy companies allocate costs between electricity and district heating in a combined heat and power plant District heating is today the most utilized alternative for heating in Sweden. In a combined heat and power plant (CHP) electricity and heat are cogenerated. The environmental and economic advantages with this kind of production are high. A problem in a CHP-plant is to allocate costs between electricity and heat since both products are generated in the same process.

The name of the study means ?The short arm - a study in diversity and arm?s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations is changing from the state government to the local regional governments. The purpose of this study is to map the organisational changes caused by the reform and investigate how this affects the regional policies concerning cultural diversity and the arm?s length principle.

The EU has decided that it should be possible for consumers to get information about the origin of the electricity they buy. Therefore, there is a need to examine different systems for electricity disclosure. In this thesis two ways of disclosure have been studied:? Certificate system. A certificate system involves two parallel markets, one for trading electrical energy and one for trading certificates of origin.? Separated Markets.

The Swedish cooperative Lantmännen Ekonomiska Förening has initiated a project labelled "Operation Blåljus" that includes an extensive program for closing down elevators. The number of elevators will be reduced from 92 to approximately 15 after harvest of 2007. The objective of Blåljus is to increase the price of grain with 10 öre/kg. A project has been initiated at the Lantmännen Grain division where the purpose is to provide the farmers with support in their decisions and practical advice how they can load a 35 ton grain truck on 30 minutes. The result from the project will serve as a support system to the farmer in his ambition to achieve cost efficient systems to load a truck with grain on the farm.

The 1990s were one of the most profitable periods for European airline companies, mainly because of development of world economy and increasing globalisation trends. However, towards the end of the decade, a global economic downturn, high oil prices and new forms of competition turned the industry towards troubled times. The European air-travel industry had to face and accept the new airline business concept, called low-cost or no-frill airlines. In these conditions, traditional airlines had to rethink their strategies and question the old business model. As a response to the competition, European traditional full-service airlines formed alliances or networks to expand the route network and to increase efficiency.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

This study examines the use of building modeling and energy simulations in the design process  of  a  building.  The  take-off  point  is  the  notion  of  energy  simulations  being needed early and throughout the building design process, and that the lack of energy simulations may be explained by the fact that they are time consuming and therefore often too expensive. A greater interoperability between software tools used by relevant disciplines,  such  as  the  architect  and  the  energy  specialist,  would  create  smoother workflows, which would reduce this cost and open up for more frequent and iterative energy  simulation  processes.  The  study  is  an  assessment  of  the  modeling  tool  Revit and  the  simulation  tool  Virtual  Environment  and  whether  they  can  create  smoother workflows, and make leeway for a more frequent use of energy simulations throughout the  design  process.  It  also  investigates  the  limitations  of  what  can  be  examined  by simulations in Virtual Environment. This will hopefully help clarify the future role of energy  simulations  in  design  processes.  The  method  is  a  trial  by  error  approach  of testing the two software tools by building and simulating a model. The results of these tests  show  that  the  workflow  is  not  optimal  (and  therefore  time  consuming)  for frequent  and  iterative simulations  throughout the  design  process,  but  it  also  reveals some  great  possibilities  of  what  can  be  performed  with  these  two  powerful  tools  at hand.  Further  development  with  regards  on  platform  independency  of  the  building information  model,  including  seamless  exporting  and  importing,  seems  necessary  to strengthen the future role of energy simulations..

Hazel (Corylus avellana L.) is a common feature of meadows and pastures where it can grow in large populations and become very old. Is it possible to use the size of hazel stools for age determination and is it possible to use the size distribution of a population to provide information about how the land has been used? Hazel populations on ground where the lake-water level had been lowered, has been studied to validate an already developed growth model of hazel clones. Different hazel populations, on wooded meadows affected by mowing or grazing or overgrown meadows, were studied to evaluate the method utilizing hazel as land use indicator. The growth model was used to compare the size distributions of hazel populations with historical periods, which has been important for changes in agriculture or demography.

The consociational democracy model in Macedonia, which came out from a warcrisis and a peace agreement from 2001, in addition, putting an end to the violent conflict, actually admits the division of the society along the ethnic lines. Paradoxically, there is an attempt to bridge the ethnic gap with this model. As a result, the consociational democracy model holds solutions that can be abused if somebody misuses its power and desires to disintegrate the country. The future development depends therefore on the moderate attitude of the citizens, and first and foremost, on the political elites and their commitment to the values of democracy and human rights instead of their nationalistic goals. Furthermore, thepresent democratic consolidation in Macedonia is established on the execution of the peace agreement and the improved effectiveness of the institutions.