This degree project is based on identifying and allocation of costs in a packaging section at Electrolux Distriparts in Torsvik.The purpose of this thesis is to identify the costs that emerge when packaging different articles and show how the costs are allocated. The report also contains improvement suggestions about how the company can use the current computer system more efficient.The methods that have been used in order to approach the problem and the collection of information have mainly been literature study, interviews and observation.The work started with answering the questions; which expenditure cost and direct cost exist in the section, how can they be allocated, if improvement can be done and how the flow of information is supposed to happen.In order to answer the questions we used our former experience and the knowledge we achieved by reading literature, interview relevant persons in the company and observations carried out in the section.Through our studies, we came up with an Excel file, which is the groundwork for a template that can be used by the company in different occasions depending on the situation and need. It is important to remember to modify the template if the presumptions change. In the template, we have identified the different kind of costs that emerge when packaging different articles and we have also allocated the costs. In addition formulas and estimations that are necessary for the cost calculation are presented.The work consisted in making the groundwork for a template.

Solar energy is the one most talked about among energy sources due to its huge potential amongst renewable energy technologies. A greater use of the solar energy may be the solution to today's climate threats. Normally there are two different types of solar technologies, solar cells and solar thermal collectors. Solar cells convert solar energy in to electricity whilst solar thermal collectors convert solar energy into heat, which can be used to heat hot water for households. This goal of this study has been to investigate the possibility of implementing solar energy into the energy system of Kista Galleria, one of Sweden's foremost venues.

This thesis aims to examine the possibility of understanding social change by using new institutionalism approaches on a specific case, The case, which describes the implementation of new public management reform in the Swedish health care system, is analysed from two separate new institutionalismperspectives; the tool perspective and the symbol perspective. These approaches differ from one another in the sense that the first relies on a rational choice ontology, while the latter rather refers to a sociological tradition. In the analysis, causal explanations as well as aim related explanations are presented. Formative moments such as economic stagnation, non-socialist governments and ideological isomorfism are presented as important factors behind the reformation. By using the tool perspective, the motives of the idea spreading and reformation of the Swedish health care system, are connected to a strictly rationalbasis such as cost efficiency and quality improvements.

Business incubation is an important force of economic development but relatively unheard of in organization theory. This is partly due to the fact that in organization theory, meta-organization or the organization of organizations has been neglected or left lagging as much theorization has been focused on organizing individuals. With the growing number of business incubators, and meta-organizations in general, the need for understanding a relatively new type of organization is prevalent.This case study of the business incubator Global Business Labs Botswana (GBL) aims to clarify the organizational differences among meta-organizations and traditional organizations on a case level, as well as explain the underlying factors for these dissimilarities. With respect to the nature of this case study no general conclusions are drawn from the results. The inference, however, is that the organization of GBL and its incubated companies differs from the traditional organization in five elementary aspects: the weak hierarchical structure, the operational autonomy of its members, the strong focus on recruitment processes, the member identity and the lack of formal sanctions.

At ABB LV Motors in Västerås the shaft is assembled into the rotor with a shrink fit. After athorough investigation of the assembly method, several factors that make the insertion of theshaft more difficult has been discovered. Some affect the assembly directly while others onlyhave an indirect influence. The investigation has shown that the radial play between the shaftsouter radius and the rotors inner radius might be too small which could lead to anunsuccessful assembly. For the larger rotors, the condition is the opposite, and the rotor mightmove compared to the shaft direct after the assembly when the rotor still is warm.

Latent heat storage is a way to store thermal energy when a phase change material undergoes a phase change. The advantage of latent heat storage is the capability to store more energy per mass unit than other heat storage methods. The most commonly used phase change in latent heat storage is the transition between solid and liquid. Phase change materials can be divided into organics, inorganics and eutectics.In the Nordic electricity market the price of electricity is set every hour by Nordpool spot, which leads to price fluctuations because of changes in demand. The main goal of this report is to create a latent heat storage system in a single-family home and investigate the possibility to save money by charging the latent heat storage system when the price of electricity is low, and discharge when the price is high.The thermodynamic model consisted of a ?tube-in-tube? heat exchanger with phase change material in the outer tube and water as the heat transfer fluid in the inner tube.

This paper studies the research foundations created in 1994 from the former wage earners? funds out of a portfolio management point of view. Firstly it describes the seven largest foundations and their different portfolio management structures. Secondly it analyses the performance of these foundations measured as the intercept, Jensen?s a, in a linear regression of the excess returns of a portfolio versus a proxy for the market, as well as the Sharpe-ratio.

Servera R&S AB is Sweden?s largest wholesale company within the restaurant and food service industry. Servera R&S AB is the daughter company to Axel Johnson AB, which in turn is a part of the Axel Johnson Group with Antonia Ax:son Johnson as the owner. Servera is a nation wide company with a business concept of offering a complete selection of merchandise and services to the professional food service market. The company is split into for different regions: the north region, the middle region, the southwest region, and the southeast region and has its headquarter in Stockholm.

The market for biofuels from the forests have had a positive development and the job initiators for this master´s thesis wanted to examine the profitability of a method for harvesting forest fuel, which was unfamiliar to them. The method was the ?long tree tops-method?, here called the LT-method. The LT-method is characterised by the fact that timber is harvested as the only roundwood assortment while the rest of the stem, which in other cases would become pulpwood, is harvested as forest fuel together with the logging residues. The method is based on the assumption that advantages in handling of the forest fuel assortment such as increased load weights for forest hauling and truck transportation, should compensate for the lower price for pulpwood when sold as forest fuel. The aim of the study was to compare the profitability of the LT-method with the GROT-method (harvest of timber, pulpwood and logging residues) and conventional logging without any harvest of forest fuel, and aslo to try to identify factors affecting the profitability of the different methods.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

This thesis approaches the problem of estimating the arm angles of an industrial robot with flexibilities in joints and links. Due to cost-cutting efforts in the industrial robots industry, weaker components and more cost-effective structures have been introduced which in turn has led to problems with flexibilities, nonlinearities and friction. In order to handle these challenging dynamic problems and achieve high accuracy this study introduces state observers to estimate the tool position.The observers use measurements of the motor angles and an accelerometer and the different evaluated observers are based on an Extended Kalman Filter and a deterministic variant. They have been evaluated in experiments on an industrial robot with two degrees of freedom. The experimental verification shows that the state estimates can be highly accurate for medium frequency motions, ranging from 3-30Hz.

I?ve tried to find the most effective and cost effective way to harvest straw for energy recovery.You can choose between round bales and big square bales. Square bales are the cheapest way to produce straw for fuel recovery because you can optimize the length of the bales so they fit the transportation equipment.In the Malmö area the average days of harvesting hay is 55. The effectively of transportation depends mostly of the speed, the distance and density of the bales. To increase the capacity of bale transportation larger loads and higher density of the bales is necessary.

Terrorism. A word that makes you think about different situations throughout the last decade that has passed. However, in this particular thesis the purpose is to examine both national and international terrorism from a Clausewitzian theory. The main point is to examine whether any of these types of terrorisms can fit in to this theory and as examples in this study are the terrorist organizations ETA and al-Qaida. The questions to be answered in this paper are if their aims can be explained as political and how far are they ready to go to have their way? Furthermore, the reason for this paper is to find an understanding for why the terrorist organizations act as they do.The result of this comparative study is that both terrorist organizations fit in to the theory because their goals can be seen as political and therefore can their aims justify their actions.

Konkurrensen i tillverkningsfo?retag o?kar sta?ndigt och detta medfo?r att det sta?lls ha?rda krav pa? produktkvalitet och fo?rma?gan att leverera produkter i tid. Fo?r att fo?retag ska kunna na? upp till dessa ma?l kra?vs utveckling och sta?ndiga fo?rba?ttringar i takt med den va?xande marknaden. Detta uppna?s pa? olika sa?tt men ett vanligt sa?tt a?r att arbeta med fo?rba?ttringsmetodiker.

The task was to deliver a solution that could be implemented in today?s production of the FH truck. To make the project successful it was most important that the end result had a high maturity level. For that reason an analysis of ergonomic, laws and regulations, and possible materials where conducted. To show that this project is profitable and can be realized a ruff cost estimated of material and tools is added to the research.