Blažej, M. Stock management in corporation. Diploma thesis. Brno: Mendel University, 2019. This thesis is focused on the optimization of the process of purchasing stocks for a selected section of a manufacturing company. After analyzing the inventory management process and ABC analysis, the economically advantageous order quantity of the stock items is calculated. According to these calculations, a suggestion for an economically advantageous order size for stock items is presented. The benefits are proven by the impact on total costs of holding and ordering. Also, a suggestion for saving storage space in selected section´s warehouse is presented.

Syfte - Syftet med studien är att analysera utmaningarna med att fördela omkostnader i en monteringsprocess där flera olika produktkategorier monteras tillsammans och föreslå bättre sätt att göra denna omfördelning på.   Metod - Arbetet inleddes med litteraturstudier om produktkalkyl teorier för att få en bättre förståelse för hur olika kalkylmodeller är uppbyggda, och vilka produktioner de är anpassade för. Studien bygger på en teori, ABC-kalkyl som syftar till att lokalisera aktiviteter som skapar kostnader åt en kostnadsdrivare. Den utvalda teorin testades på fallföretaget Scania Södertälje som är ett tillverkande företag inom fordonsindustrin. Datainsamlingen har genomförts med hjälp av intervjuer med sakkunnig personal, observationer på monteringslina och analyser på dokument om Scanias nuvarande produktkalkyler. Empirin har jämförts gentemot den teoretiska referensramen, vilket har genererat studiens resultat.   Resultat - Resultat av studien visar att ABC-kalkylen hjälper fallföretaget att fördela kostnader rättvist mellan olika produktkategorier, som använder gemensamma processer. Den nuvarande kalkylmodellen hos fallföretaget bidrar inte till någon rättvis fördelning av resurser och ger istället en missvisande bild av kostnader.   Implikationer - Studien innehåller kunskap om hur ABC-kalkyl kan implementeras på olika verksamheter och vilka faktorer som är viktiga för att lyckas med implementeringen. Företaget måste lokalisera vilka aktiviteter som skapar kostnader åt ett kalkylobjekt och hitta en kostnadsdrivare som har ett starkt kausalt samband mellan resursförbrukning och dess orsak.   Begränsningar - På grund av covid-19 har företaget haft sin produktion stängd under större delen av examensarbetet. Ett kort tillfälle gavs av ledningsgruppen för platsbesök i slutet av examensperioden. Tidsstudier uteslöts eftersom det inte fanns tid kvar till att göra någon sådan observation. Nyckelord: produktkalkyl, självkostnadskalkyl, fordonsindustri, fördelningsnyckel, ekonomistyrning, flexibla tillverkningssystem, ABC-kalkyl / Purpose - The purpose of the study is to analyze the challenges of distributing costs in an assembly process where several different product categories are assembled together, and present a better way to make this distribution.   Method - The study initiated with a literature review about calculation models. This was done to get a better understanding of different calculation models and how they are constructed. The study is based on a theory called activity-based costing (ABC), which aims to locate activities that create the costs. The chosen theory was carried out at Scania Södertälje, which is a manufacturing company within the automotive industry. The data collection has been done with the help of interviews with expert staff, observations at the assembly line and an analysis of documents received from Scania. Empiricism has been compared to the theoretical frame of reference, which has generated the study’s results.   Findings – The results of the study show that the ABC-model helps the case company distribute costs fairly between different product categories, which use common processes. The current cost model of the company does no contribute to a fair distribution of resources and instead gives a misleading product costs.   Implications - The study contains knowledge on how an ABC model can be implemented in different businesses. It also identifies which factors are important for the success of the implementation. The company must locate which activities create costs for a calculus object and find a cost driver that has a strong causal connection between resource consumption and its cause.   Research limitations - Due to Covid-19, the company has had its production closed during most of the thesis project. A short opportunity for observations was allowed by the management team, by the end of the thesis period. Time studies were excluded because there was no time left to make such an observation.   Keywords - product cost, cost allocation, cost accounting, automotive industry, distribution key, financial management, flexible manufacturing system (FMS), ABC Model.

Syftet med vår studie var att undersöka rektorers och förskollärarnas erfarenheter av särskilt begåvade barn i förskolan, samt hur förskollärarna beskriver de anpassningar som görs i undervisningssituationer för särskilt begåvade barn och hur rektorer beskriver anpassningar när det gäller särskilt begåvade barn i förskolan. För att undersöka vårt syfte använde vi oss av kvalitativ metod i form av semistrukturerad intervju. Empirin analyserades utifrån tematisk analysmetod. Respondenterna var sex rektorer och sex förskollärare. Vår teoretiska utgångspunkt är de didaktiska frågorna Vad? Hur? Varför? och Vem? samt den didaktiska pyramiden. Vi har utgått ifrån begreppen ramfaktorer och pedagogiskt ABC. I studiens resultat framkom det att rektorerna och förskollärarna, enligt deras uppfattningar, har eller haft särskilt begåvade barn i förskolan.  Detta resulterar i ett intresse hos rektorerna och förskollärarna att vilja förmedla mer kunskap om dessa barn. Rektorerna är överens om att särskilt begåvade barn ska få anpassning i förskolan. Det framkommer även att förskollärarna gjorde anpassningar när det gäller särskilt begåvade barn i undervisningssituationer. Studien visar att alla förskollärare tycks använda sig av pedagogisk ABC fast ingen av förskollärarna benämnde det på det sättet.

I många organisationer runt om i världen växer behovet av att hantera och strukturera information. Med hjälp av ett systemstöd är detta möjligt, i vilket dokumentation om processer på ett företag kan hanteras. Med risker i fokus, är syftet med den här studien att få en djupare förståelse för hur produktions- och materialhanteringsprocesser i ett företag kan struktureras samt att ta fram underlag till dagens produktions- och anskaffningsförfarande. Studien genomförs som en fallstudie där dokumentationen på fallföretaget ska ökas genom en tidsstudie, ABC-klassificering samt en diskussion kring risker med Kraljics matris som utgångspunkt. Resultatet visar på kortare produktionstider, att ett fåtal moduler och artiklar är kostnadsbärande i produktionen samt att dagens arbetssätt medför stora risker. Som ett koncept för att öka dokumentation, sammankoppla processer på företaget och eliminera dessa risker lyfter författarna Training Within Industry, vilket avslutar rapporten. / In many organizations around the world, the need to manage and structure information is a growing factor. This is possible with a system support, in which documentation of processes within a company can be handled. With potential risks in focus, the purpose of this study is to gain a deeper understanding of how production and material management processes in a company can be structured and to develop a foundation for today's production and procurement processes. The study is a case study in which the documentation at the company is to be increased through a time study, ABC-classification and a discussion of risks with Kraljic's matrix as a base. The result shows shorter production times, that few modules and articles are cost-bearing in production and that today's working methods cause major risks. As a concept for increasing documentation, linking processes at the company and eliminating these risks, the authors recommend Training Within Industry, which concludes the report.

En kvantitativ och kvalitativ läsbarhetsanalys av ABC-klubbens nivåanpassade läseböcker för årskurs 2. Boken för årskurs 2 heter Diamantjakten och finns i tre läsnivåer, På väg, 2A och 2B. Uppsatsen undersöker de tre böckernas läsbarhetsindex för att ta reda på genomsnittlig meningslängd och andelen långa ord i kapitel 1, kapitel 10 och kapitel 24. Användningen av läsbarhetsindex syftar också till att ta reda på det olika kapitlens totala LIX-värde. En grundligare analys utförs också, och undersöker de tre läseböckernas språkliga struktur och bildernas samspel med texten i kapitel 1. Resultatet som framkom var att böckernas läsbarhetsindex visade, att även om textmängden hade en tydlig progression i alla tre böcker, följde inte den genomsnittliga meningslängden och andelen ord samma utvecklingsmönster. Den kvalitativa läsbarhetsanalysen visar att den största skillnaden mellan böckerna är textmängden.

Background: Consumers are today valuing sustaible brands and products, and green advertising has become an important part of marketing. Sometimes brand do not live up to their green claims and perform what is known as greenwashing. Prior research has concluded that the act of greenwashing hurts consumers' attitude towards brands and this research further explores the effect of greenwashing on attitude formation. Purpose: The purpose of this paper is to explore how greenwashing affects consumers' attitude formation towards brands.  Methodology: For this research, a qualitative research approach with an exploratory nature was used. When gathering the empirical data, semi-structured interviews were conducted. The questions were designed to be open-ended in order to gain in-depth information. Before conducting the interviews, a pilot test through two semi-structured interviews was conducted in order to identify if there were any questions that could be improved. For the main study, seven semi-structured interviews were conducted with participants within generation Z, both men and women.  Findings: The key findings is that greenwashing only has a short-term effect on attitude formation which resulted in consumers avoiding the accused brand. The participants' attitude formation changed from the experiential hierarchy to the standard learning hierarchy when greenwashing was discovered.  Conclusion: Cognition had the largest impact on attitude formation as greenwashing was discovered, since it created negative feelings towards the brand. However, the acccusations were seen to be easily forgotten and consumers would go back to old behaviour (experiential hierarchy) in the long-term.

Abstract  Purpose – The purpose of this study is to investigate if it is more efficient and effective to manufacture in North America or supply from Europe. This will be calculated with the help of a tool created by the two authors. The tool created in this study will be the basis for future strategy and manufacturing decisions in Sweden or locally in the U.S. The study will thereby answer the following research questions to fulfill its purpose:  RQ1: What costs influence the transportation between Sweden and the U.S?  RQ2: What risks influence the transportation between Sweden and the U.S?  RQ3: What is an efficient and effective strategy to implement for a supplier in order to improve costs and decrease risks?  Method – A case study was carried out by the authors at a global manufacturer plant located in Fountain Inn, South Carolina, USA. The results have been found using methods including documentation studies and semi-structured interviews collecting both qualitative and quantitative data. An analysis of the empirical data combined with the literature theories was conducted thereafter.  Findings – It was found that the freight cost and the packaging cost were the most influential costs when calculating the total cost for the whole transportation between Sweden and the U.S. Moreover, was the risk of interruption of the transport during the freight overseas seen as the most influential risk that could influence the cost of the transportation. The developed tool and the simulated scenarios indicated that it would be more efficient to manufacture in North America than transport the goods from Europe. The developed tool can be used for future strategy and manufacturing decisions in Sweden or locally in the U.S.  Implications – Depending on which scenario due to the user's input, the study’s implications can differ. However, when comparing the two alternatives, the most common outcome was consistent being to manufacture in the U.S. This would, in most scenarios, be seen as cheaper than manufacturing the articles in Sweden and then shipping all these to the U.S by freight.   Limitations – Considering the purpose of this study is to investigate if it is more efficient and effective to transport the goods from Europe or manufacture in North America. Therefore, this thesis will not consider costs related to the assembly line and manufacturing. Neither will costs associated with the environment, such as carbon dioxide emission and air pollution. This also applies to the quality cost incurred because of scarcity and other factors related to quality control. These areas are not believed to affect the tool and its calculation, as the requirements for quality and the environment are high at the case company. The focus of this study will be on sea freight by cargo ship and road by truck.  Keywords – Supply chain, Logistics, ABC-calculations, Transportation calculations, risks

Oriflame is a famous international direct sale cosmetics company with complicated supply chain operation but it lacks of a product classification system. It is vital to design a product classification method in order to support Oriflame global supply planning and improve the supply chain performance. This article is aim to investigate and design the multi-criteria of product classification, propose the classification model, suggest application areas of product classification results and introduces the product classification system into Oriflame ERP system. The research scope is defined within Oriflame supply chain from the order placed to suppliers by Global Supply department to the products received in Global Hubs.Investigation approaches in this article including information collection, multi-criteria integration, and quantified analysis. In addition, sample calculation and test to stakeholder departments have been done after the proposal of product classification system.The product classification applies a cross tabulate matrix to classify products into four classes (ABCD classification), it is believed that the results keep consistent at high level with both the calculation time horizons‟ increasing and the monthly forecast report update.Hence, Product Classification System is supposed to be applied in supply planning prioritization, inventory management and workforce balancing, etc.

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Background The Breast Cancer Resistance Protein (BCRP) drug transporter is important for drug disposition and plays a critical role in regulating drug entry into the brain. Its substrate spectrum overlaps with substrates of Multi Drug Resistance Protein 1 (MDR1, P-gp), which influences and complicates the interpretation of data on drug distribution into tissues (e.g. brain). Distinguishing BCRP mediated transport from the transport by the MDR1 is often problematic. However, with new in vitro tools, this is now possible. In this project, two drug compounds, i.e. Dantrolene and Ritonavir, were investigated using these new in vitro models. The results from the experimental in vitro assay were matched with molecular dynamics (MD) simulations. Using coarse-grained (CG) simulations, a model of the BCRP transporter in a lipid bilayer was built, this model is based on the human BCRP structure revealed by Taylor et al (2017). Simulations were run for Dantrolene (a known substrate of BCRP) independently three times, and another with Ritonavir (a non-substrate) three times. Aim To determine substrate specificity for the BCRP transporter for two compounds, and to construct a CG model of BCRP transporter to see whether in silico methods can be used as an alternative for assessing substrate specificity.  Methods Madin-Darby canine kidney (MDCK) II cell line with no endogenous canine MDR1 (cMDR1) expression (MDCKcMDR1-KO), overexpressing human MDR1 (hMDR1) (MDCK-hMDR1cMDR1-KO) and stable expression of human BCRP (hBCRP) (MDCK-hBCRPcMDR1-KO) cells were cultured and used in Transwell experiments. Samples were analyzed using LC-MS/MS to determine the substrate concentrations. Apparent permeability and efflux ratio was calculated and evaluated.  MD simulations used the Martini 3 CG force field, and were run with Gromacs (version 2020.4). Tools including MODELLER, INSANE and others were used to construct the initial model (Webster, 2000; Wassenaar et al., 2015), for parameterization of substrate and non-substrate molecules. And visual inspection was done with the visual molecular dynamics (VMD) program and PyMOL. Results In vitro transport experiment confirmed that Dantrolene is a BCRP specific substrate, and Ritonavir is MDR1 specific substrate. Following simulations of these two compounds, Dantrolene is observed to stay in the transmembrane domains (TMD) for a certain period (on average several hundreds of nanoseconds), while Ritonavir is not found to bind in the TMD, which provides a proof of concept for future studies.