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Implementation of Activity Based Costing - a case study at a make-to-order company

Four problem areas with FrontPac‟s previous cost estimation system were identified. First, only a few properly skilled employees are actually able to perform cost estimations due to the system‟s user requirements. Second, salespersons cannot estimate the cost for orders by themselves which significantly increases the time to approximate price in the sales process. Third, neither can they perform s

Role of Triple Helix in Emerging Regional Innovation System of Bangalore

Triple helix concept is old and well applicable in developed nations but in developing countries it is not so old and hardly applicable. It consisted on three basic elements of regional innovation system which includes government, universities and industry. Rather then taking regional innovation system as a whole now a day more emphasis is on these three key elements because of their great importa

Den demokratiska kungen? En analys av Bhutans f.d. kung Jigme Singye Wangchucks motiv bakom demokratiseringen av Bhutan

In this thesis I try to find out the motives behind the former king of Bhutan, Jigme Singye Wangchuck decision to democratize Bhutan. I do also try to find out and which motive that has actually been the crucial one behind the democratization. To do this, I have used a method based on Axel Hadenius models for the discretion of motives and rationalistic decision-making. The result of the essay proc

I Sverige arbetar många kvinnor, men ytterst få av dem är chefer

I Lunds kommun arbetar väldigt många kvinnor, men könsfördelningen på de högsta chefspositionerna är avsevärt skev. Det är enbart 30 % kvinnor på förvaltningschefsposterna. Syftet med uppsatsen är att se om det finns specifika hinder som är i vägen för kvinnors avancemangsmöjligheter till höga positioner. Med hjälp av intervjuer och tidigare enkätundersökningar undersöker vi om hinder förekommer g

Ingen människa kan ju under krig vara neutral i sitt hjärta

Genom att kvantitativt studera svenskspråkig, tyskspråkig och engelskspråkig musik som spelades i programpunkten ”Grammofonmusik” under andra världskriget i den svenska radion, kan radions neutralitet prövas. AB Radiotjänst var i egenskap av statlig instans ålagd att hålla en neutral position mellan åren 1939-1945. Genom att ta stöd mot Elgemyr, Lindal och Lindbergs tidigare observationer kring ra

Sverigedemokraterna – vägen till riksdagen via tidningsmedierna. En kritisk nyhetsanalys.

Syftet med denna uppsats är att undersöka hur journalister på dags- och kvällstidningar i Sverige framställer Sverigedemokraterna under åren 2002, 2006 och 2010. Orsaken till att utreda hur Sverigedemokraterna har framställts ligger främst i mediernas omtalade makt som informationskälla, men också hur viktig journalistens roll anses i en demokrati, att denne ska presentera en övergripande informat

Människohandelns offer. En undersökning om rättigheter för offer som utsatts för sexuell exploatering

Trafficking is a terrible crime that today occurs all over the world. The victims are put in a situation through threats and violence where they no longer have control over their own situation. When the victims finally escape from the traffickers they are in need of help and support. In 2010 the Swedish Riksdag ratified the Convention on Action against Trafficking in Human Beings of Council of Eur

Att samskapa för ett större mervärde - ett samspel mellan företag och kund i värdeskapande processen

Sammanfattning Titel: ”Att samskapa för ett större mervärde- ett samspel mellan företag och kund i värdeskapande processen” Författare: Hanna Larsson, Fanny Tiitus och Angelica Wedin Kandidatuppsats: Service Management med inriktning Retail, Campus Helsingborg, Lunds Universitet Handledare: Johan Hultman och Henrik Loodin Nyckelord: Värdeskapande, Identitet, Servicemöte, Samskapande Bakgrund: I de

External Fire Spread to Adjoining Buildings

This report discusses different parameters that affect external fire spread between buildings. A comparison between different methods and regulations of determining safe separation distances between buildings is made. The importance of external flames projected from openings is investigated with regards to the amount of emitted and received radiation. Finally, areas of further research are suggest

Riskbaserad brandteknisk analys av diskotekslokaler

The purpose of this study is to evaluate the safety of people located in discotheques in case of fire. A quantitative fire riskanalysis (QRA) for three different types of discotheques is carried out. The analysis is based on performance based codes from which fire protection alternatives are analysed. The results of the quantitative fire riskanalysis are described as risk profiles and average risk

Utvärdering av dimstrålrörs effektivitet vid brandgaskylning

Evaluation of fire fighting spray nozzles when cooling hot smoke gases in a compartment fire. Computer simulations have been made concerning the fire scenario and time to reach fire control when water is applied. Total amounts of water are also calculated. Suggestions and conclusions drawn from the results are shown in the report. (Swedish)

Skärsläckaren som röjnings- och släckverktyg för fartyg av kolfiberkomposit

In this report the cutting extinguisher is evaluated based on the cutting ability of carbon fibre laminate boards and the fire extinguishing ability. Laboratory tests and full scale tests have been carried out. Results from the tests, computer simulations and theories are discussed and compared. Suggestions and demands on improvement are presented.

Lågtemperaturprovning av halonersättningsmedel

This report investigates problems concerning the use of clean agents in a low-temperature environment, i. e. temperatures below the boiling-point of the agent. Three commercially available agents have been included in the tests: HFC-227ea, HFC-236fa and FS49C2. The results from the tests show that the use of an agent should be avoided at temperatures below its boiling point, although some fire-e

Skydd mot brand- och brandgasspridning via luftbehandlingssystem analys av befintliga system

The risk of smoke and fire spread for three ventilation system in an office building in Stockholm has been analyzed. The building was built in 1994 in accordance with former regulations. The analyzes are made performance based with computer simulations. The following ventilationsystems are analyzed: elevator shaft, office, rooms for technical support. The system serving office fulfills the regulat

En interimistisk räddningstjänstplan

This report is an attempt to make a modern Rescue Services Plan that can be used in the education at the Swedish Rescue Service Agency in Rosersberg. The plan will be only temporary because of the ongoing reformation of the Rescue Services Act. A modern plan should contain activities controlled by objectives aiming at improving the safety in the society. The plan is based on the term Protection Ag

Kravnivåer till indexmetod för bedömning av brandrisker i flervånings bostadshus

This report contains an evaluation of the risk index method FRIM-MAB (Fire Risk Index Method for Multistorey Apartment Buildings). All parameters of the method were given minimum grades by the author of this report in collaboration with experts from four Nordic countries in order to derive a minimum grade on the risk index for buildings with noncombustible frames. 20 apartment buildings with timbe

Brand i äldre trähusbebyggelse

This report contains a description of the Swedish legal provisions that is relevant to reduce the firerisk in historical Swedish wooden buildings. The firestart and the characteristic firespread in these buildings are discussed. Experience from fireprevention measures and efforts from Eksjö, Jönköping, Vaxholm and Fredrikstad (Norway) are also discussed.

Utveckling mot en grönare övningsverksamhet i Stockholms brandförsvar

The aim of the report is to investigate the possibility of reducing the discharge of pollution to the air, water and soil at Ågesta training ground. The report documents which byproducts from fire are created such as smoke and water, and their effects on humans and the environment. A study of the geology of Ågesta which makes it possible to track the flow of groundwater has been included, as well

Lås i utrymningsvägar på demensboenden – fördel eller fara?

Today’s dementia care has demonstrated a widespread use of locking devices in the escape routes of the care units. Most commonly code locks. The locking devices are used to prevent wanderers from wandering away from de dementia unit and risk hurting themselves, disappear or even die. On the contrary, the locks themselves may endanger a safe escape in the case of fire as well as it is may violate t