Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

Program- och projekterings anatomi? en studie av byggprogrammets program- och projekteringsskedeStudien belyser och lyfter upp byggnadsprocessens, idag kanske viktigaste fråga, nämligen industrialiseringen av byggprocessen och de möjligheter som följer med det nya sättet att föra en byggprocess. Studien omfattar program- och projekteringsskedet och dess syfte är med andra ord ett försök att skapa en mer förädlad byggprocess, att kunna identifiera olika störningsmoment under dessa två skeden, samt att minimera och om möjligt eliminera störningsmomenten i dessa med hjälp av fungerande informationsteknik.I samarbete med Peab i Helsingborg har vi gjort en enkätundersökning på två referensobjekt, Polishuset samt Tingshuset, utifrån vilken vi tagit reda på vilken ställning de olika aktörerna har gentemot byggprocessen och varandra, samt var, varför och vilka störningsmoment som uppstod i byggprocessen.Resultatet visade närmast likadana faktorer hos de olika aktörerna och exempel på detta är att:? hälften av aktörerna önskar bli inkopplade i ett tidigare skede av processen? det uppstod störningsmoment mellan de olika aktörerna? störningsmomenten orsakades oftast av dålig planering och tidsbrist? utveckling/förbättring borde göras inom kommunikationen mellan parterna och inom informationsteknologinVidare beskriver studien utformningen av standardiserade byggsystem och tekniskt plattformstänkande samt montagebyggande med högförädlade komponenter, där vi kom fram att Peab har långsiktiga planer och att företaget inom en kort framtid kommer att vara ledande inom området.Studien sammanfattar slutligen de faktorer som tros behövas för att en industriell byggprocess skall lyckas i framtiden..

Höggeröd på nordöstra Orust är ett vackert fritidsområde med en tidstypisk karaktär från sextiotalet som är värd att bevara. Ett problem som uppstått på senare år är att husägarna vill flytta in permanent i sina fritidsstugor och bygga ut dessa till större och mer funktionella villor, men detta godkänner inte detaljplanen. Samtidigt finns en önskan om att kunna lösa detta ändå och göra alla delaktiga parter nöjda. Syftet med rapporten är att uppmana till en fördjupad diskussion om Höggeröds fritidshusområde och frågan om hur dessa skall utvecklas och samtidigt bevaras. Frågan om vilka krav och lagar som gäller kring ombyggnationer har även besvarats för att kunna göra ett så bra underlag som möjligt.För att kunna bevara detta kulturarv så kommer ett underlag till en bevarandeplan att tas fram med hjälp av den här rapporten.

This thesis examines Swedish filmmakers' modes of work and production within the Swedish film landscape. An introductory historical overview treats the Swedish regionalization since the mid 1990's. Political and economical aspects of producing films in various regions serve as a background for understanding the new generation of decentralised Swedish filmmaking, and the use of sound and music in contemporary film. The analysis consists of empirical studies; interviews with directors and producers, working with music for film and TV. Although the filmmaking perspective is in focus, composers and film scholars are heard as well.

The subject of this thesis is the history of the library at The Göteborg Museum of Art. The aim of the thesis is to depict and analyze the emergence and the expansion of the library?s holdings until 1939. To fulfill the aim, two questions are asked. The first question is: Is it possible to argue that the library?s holdings were collected to document the entire world of art? The question is formulated in relation to a comment by Susan Wyngaard.

The purpose of this paper is to bring a British mural painting that originated in England in the 1920?s into the limelight and introduce it to the Swedish public. The mural was commissioned by Tate Gallery, currently known as Tate Britain. The work of art was designed for a semi-public space as a decoration in the Refreshment Room of the gallery, located in the basement where there was little natural light. The artist, a young British man named Rex Whistler, was transformed from being a student at an art school into a celebrated professional artist by this piece of art.

This is a case study of the planning and building of a new IT education facility when thedepartment of Media Technologymoved its operation to Flemingsberg and the main campus, due tothe termination of Campus Haninge at Södertörn University, Stockholm, Sweden. The study isbased on a case study an on administrative material from the process such as emailscorrespondences, policy documents, contact reports etc. The material is analysed using qualitativecontent analysis and the different observations done are distilled into four recommendations,aimed at being able to contribute to a improved process in similar future situations, whereverneeded..

This study sets out to investigate the social significance and political use of three historical places, from the theoretical starting points of landscape, objects, society and rituals. The Teutoburger Forest in North Germany has had an international effect, being a german national icon during the reformation and through two world wars, Old Uppsala is a place of great importance for the creation and reproduction of Swedish national identity during several hundred years, and Eketorp ring fort on Öland in Sweden is of more regional importance. All these places have been used for social and political reasons through history. History can be used in a constructive or a destructive way. This study stresses the importance of a critical scientific tradition..

Abstract:This thesis work has been conducted at the Real Estate Department in Halmstad.The department consists of a construction/project management-unit and an operation/management-unit.Like many other towns in Sweden, Halmstad has had a long lasting problem with indoor environment. Not at least at their preschools.Today they are constructing from current building regulations. They have learned from negative experiences which have occurred in the indoor environment in older buildings.Focus is now on healthy materials, like low emission value, energy efficiency and optimization of the building, but still with soft parameters such as cleaning, interior and choice of materials.The fixtures is provides by the real estate department and the furnishings are provides by the children and youth administration. Together they are trying to provide a great indoor environment.I have, together with the real estate department and the children and youth administration of Halmstad, investigated how to provide a good indoor environment in the preschools with small funds.In my thesis there is one theoretical part with a questionnaire survey of how the preschool staff is experiencing their indoor environment to determine where the problems often start. And a practical part with measurements to try and come down to a result that analysis the cause of the problems and also to make sure that the ventilation systems are fulfilling projected values.The measurements and the questionnaire surveys was made at Lokes preschool in Frösakull, Askens preschool in Oskarström and Gullbrandstorps preschool.There were some differences between the staff-responses at the three different preschools.At Askens preschool they feel that the premises are cleaned poorly.At Gullbrandstorps preschool they feel that the indoor-air is bad because they can´t open the windows.

For many years, the construction industry in Sweden has not developed much of an integral approach for design across disciplines. The sector?s impact on society, economics and environment is huge. To make the interactions within the construction industry more efficient, a relatively new concept called BIM (Building Information Modeling) has been introduced. The idea with BIM is that the different actors of the construction industry will work through intelligent CAD software, with common file formats and more cooperation between different actors during the various steps of the building and construction process.The technical consultancy company WSP Sweden is working actively to implement BIM within the frame of its activities.

The purpose of this thesis is to inquire how a small town can be affected by some planned changes in the physical structure of the town, and how its inhabitants can benefit from those major changes. The town in question is Ulricehamn, and of the four projects considered, two concerns infrastructure. A new railway and a new locality for the major road, today passing through Ulricehamn. The other two projects are run by the local authorities, that is the planning of a modern town park by the lake, and a new public building for cultural purposes. There are no guarantees that any of the four projects will ever be realized, but in the process with this work, they have been considered as already a fact.

This is a dissertation for a Bachelor Degree Project at the University of Skövde. The project is carried out in cooperation with the company Kinnarps AB.The objective of this project was to develop a new chair for café and lunch rooms, which should satisfy the markets expectations and demands and match Kinnarps AB?s assortment today. The project has contained everything from identification of user and customer needs and requirements to evaluation and building of a prototype.The result is a chair with a frame of tubular steel and there is nothing like it in Kinnarps AB?s assortment today.

Several cities have implemented various projects to improve traffic safety in city centers.During 1970s and 1980s the city centers changed as the suburbs grew and large shopping centers were located outside the center. At the same time, several projects were initiated with construction of pedestrian streets and restriction of traffic in the center. In year 1994,shared-used areas were introduced in Sweden and these areas are often used in center environments.In Sweden, municipalities are responsible for integrating security in public places and in comprehensive plans and detailed development plans. The National Board of Housing,Building and Planning is the authority for administrating planning issues and develop general guidance about planning. Traffic is one of their key issues, although today there are no concrete guidelines from the National Board of Housing, Building and Planningfor the design of traffic safety in city centers.Traffic safety in city centers affects many people because the city center is a public place.It is therefore important that there are current guidelines available that are helpful for changes and improvements in traffic safety in the city center.The purpose of this report is to formulate guidelines for planning city centers from a traffic safety perspective.

Siemens Building Technologies (SBT) tillhandahåller och underhåller byggnadsautomationslösningar. För att serva deras underhållsorganisation har de 51 stycken servicelager runt om i landet. På dessa lager lagerhålls artiklar som behövs för att uppfylla deras serviceavtal gentemot kund. Företaget anser att det finns för mycket kapital bundet i dessa lager och att deras omsättningshastigheter är för låga. Examensarbetets syfte är att utvärdera SBT:s lagerstruktur och utarbeta ett arbetssätt som företaget kan använda vid bestämning av sortiment och lagernivåer för att sänka deras totala lagerkostnad.

The forest in the county of Småland has been utilised for a long time. One of the most important forms of utilisation of wood has been charcoaling for the benefit of the iron industry. Shortage of forest in relation to the iron industry, was discussed already in the 17th century in Sweden. The aim of this study was to analyse the purchase and consumption of charcoal at Storebro Bruk, an ironwork in Småland, during the period 1793-1850, as well as analyse the shortage of forest at the time. To determine the utilisation of the forest in the area, I have used historical sources from Storebro Bruksarkiv.