Detta examensarbete är utfört på uppdrag av Bombardier Transportation i Västerås och är det avslutande momentet på civilingenjörsprogrammet ? Innovation, produktion och logistik vid Mälardalens högskola i Eskilstuna.I sin fabrik i Västerås tillverkar Bombardier Transportation strömriktare till tåg. Ett problem företaget har i dagsläget är att de saknar visuell styrning av produktionen. Eftersom många människor är involverade i produktionen är det viktigt att produktionsstatusen visualiseras. Detta för att samtliga involverade snabbt ska få en överblick av det aktuella produktionsläget.

Detta examensarbete är utfört på uppdrag av Bombardier Transportation i Västerås och är det avslutande momentet på civilingenjörsprogrammet ? Innovation, produktion och logistik vid Mälardalens högskola i Eskilstuna.I sin fabrik i Västerås tillverkar Bombardier Transportation strömriktare till tåg. Ett problem företaget har i dagsläget är att de saknar visuell styrning av produktionen. Eftersom många människor är involverade i produktionen är det viktigt att produktionsstatusen visualiseras. Detta för att samtliga involverade snabbt ska få en överblick av det aktuella produktionsläget.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Holmen Skog has in some places in their operation area access to timber trucks with centre mounted scrapers. They make transportation more flexible and reduce reliance on contractors for road maintenance. The trucks with centre mounted scrapers have a higher tare weight, making them less productive and therefore they receive compensation with a 0.75 % increase on transportation price. The purpose of this study was to investigate what actions a timber truck with centre mounted scraper can perform with acceptable quality in winter, and to examine if it is an economically profitable solution for the truck operator and charterer. The study was done in three stages; interviews, performance analysis of the transportations carried out and an economic analysis with the help of Sven Erik Gilles spreadsheet tool. The study included the districts Delsbo and Hudiksvall.

In the low-income countries of the world, rapid urbanization and decaying infrastructure results in an increasingly unsustainable situation when it comes to solid waste management. Often, the solution tends to focus on introducing technical advanced interventions based on the conditions of the high-income world. However, this thesis aims to ?nd site-speci?c solutions on solid waste management at a local scale. By taking in consideration of local conditions a customized approach is possible where the solution is not dependent on expensive structural changes.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

This study analyses the economic consequences due to ethanol production in Eastern Sweden. The analyses consider the cooperative and the farmers as one vertically integrated company. The area that found the market in this study is illustrated in figure 1. The analyses assume that all members act jointly with the objective of maximizing joint profits at the farm level as well as at the cooperative firm. A mathematical model is created to calculate the optimal use of arable land.

To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

The transportation sector is the only sector of the Swedish society that is still increasing the emissions of carbon dioxide and other green house gases. Diesel fuel represents one of the fuels that contributes to these emissions and the use of diesel fuels is increasing every year. The main purpose of this study was to make an estimation of the current business situation for producers of liquid diesel biofuels in Sweden such as biodiesel, synthetic diesel and crude tall diesel and examine the forces of competition of the industry today and its future prospects. The study revealed that the rivalry among the existing firms was low mainly due to the geographical spread of the companies. Moreover the success of the biodiesel industry was influenced by a long-term guarantee of the tax exempt for biofuels and by the price level of petroleum diesel.

Today there is an increasing market for businesses concerning horses, and since we are already running such establishments we sort of speak already have a finger in the pie. Due tothe increasing competition and demands, new and more practical constructions have become a necessity. In doing this project I wanted to make a comparison between having a stable integrated with a manege and having both constructions kept separate. I wanted to compare different layout and make an estimate of costs to see which solution would be less expensive and better with regard to working environment. I will further also deal with different ventilation-systems andlight transmissions.

To be able to plan different treatments, accurate data is required. The collection of data is often expensive and that?s why the aim is to lower the inventory costs without loosing the accuracy of the data. Holmen Skog has in its strive to lower the costs, decided to evaluate two different methods for forest delineation, computer aided forest delineation and digital stereo view. This study?s purpose is to evaluate these two methods in regard to usability for a beginner and how good the delineation gets.