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..

Ragnarök Online en plats på nätet, ett online-spel, där människor från hela världen möts och samverkar. Det är i detta möte personer emellan som den virtuella miljön Ragnarök Online skapas. Målet med denna uppsats är att visa på hur människor interagerar i, och skapar denna plats på nätet. Varför spenderar folk tid i virtuella miljöer? Är det annorlunda att agera i en virtuell miljö? Dessa är några av de frågor vi kommer att möta i texten.

Detta kandidatarbete fokuserar på att undersöka aspekter som kan förstärka en användares upplevelse inom digitala spel. De aspekter som vi valt att fokusera på är användandet av Oculus Rift och Motion Capture då de tar upp viktiga punkter som Virtual Reality, närvaro och inlevelse i spel. Vi valde även att fokusera vår produktion mot skräckgenren då detta är ett område vi båda har stor passion för i diverse media. I vårt arbete har vi fått fram en hypotes om att spel som fokuserar på att lämna karaktären i ett tomt skal (ingen personlighet), lämnar en större chans för inlevelse hos spelaren då användarens egna känslor speglas på karaktären. Användandet av Oculus Rift och realistiska röresler via Motion Capture har en tendens att även stärka detta..

This project is about investigation and improvement of a V-plow for the company Swekip. A V- plow is used for snow removal but this product has been found to have deficiencies in its construction, breaking down and not living up to the desired objectives. This is because the product is ordered from a company in China where they have some problems with understanding the purpose of the plow.Initially the existing plow is investigated, all the shortcomings set out and examined, what is wrong and what needs improvement?When the solutions were done they were evaluated and examined that they actually live up to the desired requirements.This assignment is a pure construction project where the majority is implemented in CAD, where models are developed and FE analyses are carried out. But the project also includes a feasibility study, idea study and hydraulic design.The results are presented in the form of a CAD model and associated drawings that will serve as the manufacturing basis for the new V-plow.

The purpose of this study is to examine which aspects of blogs and blog design that are important to blog readers but also to find new ideas for blog design. From a qualitative standpoint we have examined how seven users experience that blogs design, structure and functionalities affects the general experience of the blog. The study also examines how the users wish to interact with a blog. During two design workshops we let seven active blog readers imagine and sketch out the design and functionalities they would like in a blog. We put this in relation to theories about the anatomy of blogs, methods of design, social navigation and virtual communities.The major finding is that the aspects most important to blog readers are navigation, structure and social interaction.

During the twentieth century, mergers&aquisitions have occured in waves where times of low activityfrequently has turned into periods of high activity. M&A:s have been of increasing numbers and growing size, which was extra evident during the last wave during the 1990:s. What are the motives that has made M&A such a widely used strategy? Are there similarities within and across industries regarding merger motives? The empirical material consists of primary and secundary data collected from two mergers in three industries respectively; manufacturing, banking and IT. The analysis make use of three different perspectives, the reason for this being to create understanding and furthermore illuminate the complexity of the problem.

Arbetet bygger på att de informationssystem som används idag men som blir allt äldre och därigenom inte klarar de krav som ställs på dem. Detta medför att informationssystemen måste migreras till modernare plattformar, då företagen dels inte klarar sig utan dess nuvarande funktionalitet och dels måste vidareutveckla systemen.Detta arbete tar upp olika sätt som detta kan genomföras på och vilka problem som kan komma att uppstå när detta sker. För att kunna undersöka detta så genomfördes ett antal migrationer. Språken som migrationen kommer att ske mellan är Visual Basic 6 och Visual Basic .net. Migrationerna kommer att ske med hjälp av ett migrationsverktyg, samt ett ramverk som i arbetet skräddarsys för just arbetets typ av migrationer.Det arbetet kommer fram till är att det sker problem vid användande av ett verktyg och även att det inte ger tillräckligt med respons på vad som gått snett under migrationerna..

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

Examensarbetet inleddes med en förstudie där olika förbättringsområden inom organisationen identifierades. Kommunikation i praktiken kan liknas vid ett förstärkningsverktyg vilket påverkar de vanligaste faktorerna för ett lyckat förändringsarbete. Idag måste en ledare och chef vara kommunikativ och det fungerar inte längre med att peka med hela handen. Medarbetarna måste förstå sin chef och ledare och det måste finnas ett samspel mellan dem. För att chefer och ledare ska styra förändringsprocessen behövs kommunikation.Syfte med examensarbetet är att undersöka hur kommunikationsprocessen kan användas som styrmedel mot en social förändring.

Denna rapport utgör det avslutande momentet på programmet Produktutveckling 180hp vid Blekinge Tekniska Höskola. Rapporten kommer behandla framtagning av en nykonstruktion för fixturering av propellerblad i en bearbetningsmaskin. Arbetet hart gjorts i samarbete med företaget Xylem Water Solutions Manufacturing AB i Lindås. Arbetet har mynnat ut i ett konceptförslag och en rapport som projektgruppen för inköp och uppstart av den nya maskinen kommer kunna ta del av och använda som underlag vid detaljkonstruktionen av den faktiska fixturen som kommer tillverkas. Den största delen i detta arbetet har lagts på alla de steg som har varit nödvändiga att göra för att kunna komma fram till slutresultatet.

European Union has made a new decision that all new built houses by 2020 shallbe near-zero energy houses. Boverket?s definition of near-zero energy housesintends buildings with good energy performance in which a proportion of theamount of energy that must be added to the building is made of renewable energy.Passive House is a set of requirements from FEBY designed to build energyefficient buildings. This is achieved by reducing loss of heat through the buildingenvelope and to take advantage of the passive heat from solar radiation,installation and heat sources like people living in the house.This project has been made with help of Anebyhus and one of their model houseshave been examined from the report?s issues, including Anebyhus?s energyperformance, requirements for the manufacturing and assembly, how theenvelope must be improved to fulfill the requirements for the Passive House andwhat energy calculation programs are available on the market.The report aims to provide solutions for energy efficient houses that are adaptedfor production of house building.Two visits to Anebyhus has been done to study their manufacture and assemblyof building elements.

This report present the design and manufacturing of a wide-band driver amplifier placed in radar module for airborne applications. The major goals for the amplifier were a high efficiency and to deliver a predefined output power. To reach the second goal an additional preamplifier had to be constructed. The amplifiers were constructed in three steps: Design and Layout in the software Microwave Office, Mounting components and Verification. The driver amplifier was decided to be a push pull configuration consisting of two parallel transistors biased in class AB.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

Det här kandidatarbetet undersöker hur Physically based rendering kan påverkar en 3D-grafikers arbete. Målet är att skapa förståelse kring physically based rendering och hur denna tekniken kan komma att påverkar en 3D-grafikers arbete. För att undersöka problemområdet skapades en virtuell miljö i 3D med hjälp av physically based rendering. Arbetsupplevelsen jämfördes senare med det tidigare arbetssättet. Undersökningen beskriver tidigare arbetsätt och hur arbetet har ändrats med physically based rendering.

Research on the power of customer involvement, and in particular recommendation is very resourceful. Many studies have mapped the reasons for why customers are willing to recommend, however they often ignore potential differences among brands and how that may affect these reasons. This study is built on a quantitative survey investigating how consumers interact with brands, depending on category affiliation. The categories used were Bhat and Reddy's symbolic and functional, consisting of three brands respectively where each brand represented a different product type.The evolvement of social media has also transformed the platform of recommendation from physical to virtual and changed the way people connect. Thus, taking the investigation further, potential differences between symbolic and functional brands was tested in different social media platforms.