To introduce a standardized component assortment takes a lot of effort in order to make real cost savings. The rationalization effect itself is important, but perhaps even more important is to state the aim of the standardization efforts in a well-defined way. How can an organization assure that they are working in a proper way? How do they know that their efforts are being interpreted into the whole organization? And, how do they know that the standardization efforts actually save money? Different components differ heavily e.g. in technical complexity and quality issues.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

The thesis work has been carried out at Volvo Aero Corporation (VAC) in Trollhättan. VAC has entered a partnership as developing and producing partner with engine manufacturer Pratt & Whitney and is currently at the starting phase of producing the turbine rear frame (TEC) to the engine PW1000.The purpose of this study was to create a report on process level that describes the conditions and the potential with PW1000 TEC to reach the product cost calculation taking into account lead times and describe alternative method solutions.The report describes a comparison between the present flow (2012), a flow based on product cost calculation (2016) and a potential flow (2016). The work has mainly been based on acquiring the knowledge and information available to inspect the present flow; this has been done by workshop observations, meetings and gathering of the information that is available on the work site for the PW1000 TEC.The information obtained has been merged into an Excel document, called Roadmap. It serves as a roadmap with current situation as the start and the potential flow for 2016 as the goal. With the roadmap as a tool, assumptions have been taken considering the flow and how it will change, where processes have been eliminated, reduced or marked as a problem..

De senaste decennierna har globaliseringen påverkat företagen i allt större utsträckning eftersom konkurrensen ökat. Detta har tvingat företag att bli mer effektiva för att kunna överleva. Ett sätt att effektivisera är att slimma produktionen och ha en flexibel arbetskraft, så kallad numerisk flexibilitet. I Sverige har privat arbetsförmedling varit tillåten sedan 1993 och sedan dess har bemanningsbranschen haft en expansiv utveckling. Syftet med denna uppsats är att beskriva numerisk flexibilitet, med avseende på inhyrning av personal, utifrån John Atkinsons indelning av personalgrupper.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

This essay examines possible maternal deaths in paleodemographic analyses and grave material by comparing three cemeteries: Nya L?d?se, Helgeandsholmen and V?sterhus. By comparing mortality patterns and burial practices, the aim is to investigate possible signs of obstetric care during medieval and early modern Sweden. The results show a higher death rate for adult women in all three burial places, indicating possible maternal deaths. Fetuses and small children were found in all cemeteries and potential evidence of medical knowledge were found in Nya L?d?se.

Many consulting firms offer tailor-made solutions within complexity management, but these are not general frameworks built upon theories. Carlsberg are dealing with a large complexity within their one-way glass bottles, as they are growing by acquisitions, and are not attained enough economies of scale. This thesis balances the packaging complexity, with platform theory as a foundation. Twelve platforms were developed at Carlsberg, containing 21 bottles, and the calculated savings potential for applying these are EUR 28,9 million..

Platser med höga globala respektive lokala integrationsvärden har, enligt Space syntax-teorin, visats bli välbesökta. Handelshamnen i Karlskrona är en plats som innehar dessa egenskaper. Ett nytt promenadstråk längs med kajen har därför potential att bli välbesökt samtidigt som det finns potential att skapa ett attraktivt bostadsområde på platsen. Examensarbetet ger förslag på en utformning av bostäder längs med Handelshamnen samt även hur de lokala- och globala korrrelationsvärdena på platsen kan höjas för att bidra till ett välbesökt promenadstråk. Detta utan att de bostadsmiljöerna drabbas av den förväntade ökade andelen gångtrafikanten längs med kajkanten..

The purpose of this essay is to develop knowledge about how learning among employees is perceived to occur practically in a pre-school unit seen as a learning organization. From an employee perspective the intention was to gain an understanding of how they perceive the organization regarding employee learning in the workplace when it comes to in which contexts and what conditions that enable collaborative learning. Because learning organization is mostly a vision from a management perspective thereby it should in this case mostly be viewed as the context in which the employees work in.The essay is based on a qualitative research approach with eight semi-structured interviews. It was based on hermeneutics as method of analysis with the intention to gain an understanding of the employees' subjective perception. It is a case study on a selected pre-school unit in Stockholm.

The purpose of this thesis was to illuminate and create a deeper understanding of how small niche retail businesses within the apparel industry position themselves. We aimed to investi-gate how these small niche retail businesses create their position and how they communicate these positions to their target market. To be able to investigate the positioning-process within these small niche retail businesses a case study was conducted based on interviews with two respondents from two different companies and observations of these businesses physical envi-ronments. The study indicated that the small niche retail businesses mainly make use of emo-tional aspects and their assortment range to create their position. To communicate their posi-tion to their target market they mainly use their in-store personal selling and their assortment range..

 The current estimations in regards to the increase in environmental threats underline the importance of influencing individual behavior towards a more sustainable lifestyle. At the same time current trends show an increasing interest into ecologically produced foods around the world and that the consumption has seen a major rise in the 20th century. It is therefore of great importance that companies show their interest and commitment in order to offer and influence the consumer into choosing the environmentally sustainable alternative. Also, in order to properly reach out to the consumers, it is of outmost importance to map out their attitude towards these types of products. It is equally important, in order to fully realize the potential of successful positioning, to show an understanding for the underlying decision processes that dictates purchase.

The purpose with this essay was to examine and bring a deeper comprehension about brands as a phenomenon. We also wanted to study if strong brands could develop in to strategic competition means and by that expand their market range. To do this we used a qualitative method. We started by gathering a theoretical basis. This gave us a platform, which helped us learn more about the subject, brands.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

In January 2004 two members of the Pentecostal community Knutby Filadelfia in Uppsalamunicipality, Sweden, were shot by their fellow member Sara Svensson. With a qualitative hermeneutic case study as the principal method this essay takes on the task of not only investigating if and how Stockholm Syndrome can be used as a model for interpreting and understanding the violent incident in Knutby Filadelfia, but also to see if the unique characteristic of the Knutby incident can tell us something about Stockholm Syndrome as a model for understanding violence in religious movements. The material shows Stockholm Syndrome as having been present in Knutby because of among other things, a mileu, leadership and theology that supported the normalization of abuse and the enabling and maintaining of self punishment in the community. While Stockholm Syndrome still is a controversial theory this study shows that it can be used as a powerful tool in the understanding of violence in religious contexts..

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.