<p>During the last decade, Activity-Based Costing (ABC) has been recognized as a means to obtain more accurate and relevant information of product cost. Consultants have tried using the ABC concept as leverage for new projects, representatives from companies have attended seminars, and articles have been written on the theoretical foundations, the empirical justification, and on the implementation process. However, little progress seems to have been made despite of these activities. The question, whether ABC is the solution to the “Relevance Lost” or not, still remains to be answered. The research is based on a case study of an Ericsson company that has introduced Activity-Based Costing model for product costing. The purpose is to provide a critical evaluation and analysis of the existing model and to discuss how to “regain the relevance” of product costing through ABC. The study is conducted by interviewing relevant persons who are responsible for costing model and production process at Ericsson Mobile Communications AB in Linköping (ECS). Relevant documents during the implementation of ABC model have also been examined. Despite of a logical ABC model within ECS, the accuracy of cost information has not been improved. Many factors have been forgotten. Keeping costing model update, relating managers’ responsibility to activities performed and taking the cost of unused capacity into account are several examples. The study shows that ABCis not and will not be, however, the solution to the aging traditional product costing unless one uses it properly.</p>

<p>IT as an enabler, by obtaining benefits to an organization, was the coherent apprehension behind the purchase of the Enterprise Resource System R/3 by Ericsson in 1997. Public Networks, a 33.000 worker’s division at Ericsson, have had profitability problems during the recent years prior to the purchase. By integrating R/3 with an organizational change, the management aimed to obtain foreseen benefits, such as headcount reduction and shorter lead times.</p><p>This thesis shows in theory as in practice difficulties and obstacles in reaching and calculating benefits of IT. Through analyzing the system along with the business processes targeted by the integration project, a list of Key Performance Indicators was brought to the stakeholders of the organization. Through numerous interviews and meetings throughout the division the indicators were discussed, depicted and analyzed.</p><p>In a consensus driven organization as Public Networks, the integration project withholding the largest Enterprise Resource Planning systems had to work politically with communication to be able to gain approval for its benefits. In failing to win the process against different views and stakeholders, benefits was to be at risk and more importantly, later shown to be impossible to measure.</p>

During the last decade, Activity-Based Costing (ABC) has been recognized as a means to obtain more accurate and relevant information of product cost. Consultants have tried using the ABC concept as leverage for new projects, representatives from companies have attended seminars, and articles have been written on the theoretical foundations, the empirical justification, and on the implementation process. However, little progress seems to have been made despite of these activities. The question, whether ABC is the solution to the “Relevance Lost” or not, still remains to be answered. The research is based on a case study of an Ericsson company that has introduced Activity-Based Costing model for product costing. The purpose is to provide a critical evaluation and analysis of the existing model and to discuss how to “regain the relevance” of product costing through ABC. The study is conducted by interviewing relevant persons who are responsible for costing model and production process at Ericsson Mobile Communications AB in Linköping (ECS). Relevant documents during the implementation of ABC model have also been examined. Despite of a logical ABC model within ECS, the accuracy of cost information has not been improved. Many factors have been forgotten. Keeping costing model update, relating managers’ responsibility to activities performed and taking the cost of unused capacity into account are several examples. The study shows that ABCis not and will not be, however, the solution to the aging traditional product costing unless one uses it properly.

This study deals with the historical compromise between Labour and Capital—the so-called “Swedish model”—and the abandonment of this compromise in connection with the third industrial revolution. The focus of the study lies in the transformations in working life and labour internationalism from 1973 to 1993. The strategies of the trade union regarding the protection of workers’ rights at local, national and international levels are of particular interest. The relations between the Company Union Group at LM Ericsson, the Swedish Metalworkers’ Federation and the local union at Ericsson’s work premises in Colombia (Sintraericsson) are examined in depth. The research is conducted through archive studies and interviews according to oral history theories. The theoretical perspectives in the dissertation are mainly inspired by postcolonial and materialist world system theories. The examined relations took place in a time that from the point of view of the trade union was characterized by uncertainty and anxiety about the future. The visible effects of the technological and industrial processes of transformation in Sweden as well as in Colombia had increased, and one of the main manifestations of the changes was the decreasing demand of manual labour. The introduction of the electronic AXE-system at LM Ericsson industries constituted a significant pass toward increasingly minimized and decreasing labour-intensive telecommunication systems. In Colombia, the local management took advantage of both the political unrest and instability and the absence of functional legislation praxis of work in order to set back and, finally, repudiate Sintraericsson. Many obstacles were mounted impeding the realization of collected and vigorous international labour actions which, had these been successful, would have constituted a response to the union-hostile actions initiated by the company. The Swedish Metalworkers’ Federation and the Company Union Group at LM Ericsson in Sweden were faced with several strategical and ideological issues resulting in their support of Sintraericsson appearing as obligatory or even absent. The study further shows that LM Ericsson as a company had advantages when compared with the Labour Organizations in Sweden and Colombia. The company early established business connections in Colombia and had knowledge about, and was an active part of, the Colombian society. The company was not driven by moral principles though it on the one hand could point at Colombian laws and norms, and on the other hand at overreaching economical “laws” when it came to motivating the politics vis-à-vis the employees, the local union and the frequent dismissals of union activists at Ericsson de Colombia.

We have 3G on the doorstep but nothing seems to attract ordinary people to this technology. To attract the mass market the telecom industry must show something beyond high bit rates. They must show how ordinary people can take advantage of this new technology. This is done by showing the possibilities of the new technology and by demonstrating applications that it will handle. The telecom industry must convince the telecom operators to invest in this technology and the only thing that matters to them is how much revenue they can make by adopting the upcoming technology. To convince the operators industry must show how the operators can charge for the new types of applications that will be introduced soon. This is the main reason why this Master's Thesis has been conducted. The purpose of this thesis is to provide a demonstration to Ericsson's 3G lab in Katrineholm in the form of an IP application with a billing solution. This thesis describes the migration from 1G to 3G and examines existing and future billing strategies as well. The IP application is an application that uses progressive streaming in order to stream multimedia content to a PDA connected to a 3G phone. This application is platform independent because it is placed on leading Web servers, Apache and IIS. The billing application consists of a number of steps. The first step is logging, which is performed by the Web server on which the streaming application is placed. The second step, processing and billing, is performed in the BGw, which is Ericsson's mediation tool, and the SQL server.The third step is displaying the bill, which is done by using ASP to create an active HTML page.

IT as an enabler, by obtaining benefits to an organization, was the coherent apprehension behind the purchase of the Enterprise Resource System R/3 by Ericsson in 1997. Public Networks, a 33.000 worker’s division at Ericsson, have had profitability problems during the recent years prior to the purchase. By integrating R/3 with an organizational change, the management aimed to obtain foreseen benefits, such as headcount reduction and shorter lead times. This thesis shows in theory as in practice difficulties and obstacles in reaching and calculating benefits of IT. Through analyzing the system along with the business processes targeted by the integration project, a list of Key Performance Indicators was brought to the stakeholders of the organization. Through numerous interviews and meetings throughout the division the indicators were discussed, depicted and analyzed. In a consensus driven organization as Public Networks, the integration project withholding the largest Enterprise Resource Planning systems had to work politically with communication to be able to gain approval for its benefits. In failing to win the process against different views and stakeholders, benefits was to be at risk and more importantly, later shown to be impossible to measure.

The master’s thesis is focused on the theoretical and practical issues of optical access networks. The first chapter of the thesis deals with the concept of the access networks known as FTTx. The second and third chapters focus on the principles and standardization of the active optical network AON P2P and the passive optical network TDM PON. The fourth chapter of the thesis focuses on the network WDM PON, wavelength multiplexes, solution concept and the LG-Ericsson EA 1100 platform. The fifth chapter of the thesis deals with the infrastructure of the optical paths for optical access networks. The sixth chapter of the thesis presents custom design of the headend for reception, processing and distribution of television broadcasting. Two custom access network solutions (AON P2P and WDM PON) for the town Bystřice nad Pernštejnem are presented in the seventh chapter. Case studies include the design of the optical paths infrastructure, central office infrastructure, end-user infrastructure, CAPEX/OPEX economic analysis and basic simulation in OptSim.

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I ett tidigare arbete har den snabbväxande fintrådiga algen grönslick undersökts som material i produkter. När algen kokas, pressas och torkas kan det hålla en form. Algafrom som materialet kallas är lätt, hårt och omformningsbart. I denna rapport undersöks möjligheterna om det går att skörda alger för att använda i massproduktion av produkter samt om det är ekologiskt och ekonomiskt hållbart.  Enligt förstudien till produktutvecklingen motverkas övergödning och bottendöd då alger skördas. Det förbättrar även kustmiljön. Däremot är det svårt att veta vad som ska göras med algerna när de skördats. Idag är det en kostnad att ta hand om algerna, vilket gör att det inte alltid görs. Men det finns en ekonomisk möjlighet att skörda alger då kostnaden att ta hand om algerna blir liknande som att ta tillvara på algerna. Det finns även andra industrier som kan tjäna pengar på att skörda alger. Tillsammans med Ericsson har ett produktkoncept tagits fram. Ericsson har agerat kravställare och kund i detta arbete där briefen varit att jag ska ta fram ett produktkoncept som använder deras 5G-teknologi samt använder materialet Algaforms specifika egenskaper i en tydlig kontext. Genom tester och produktutveckling verkar Algaform  kunna klara kraven som ställs av Ericsson. Konceptet är en sensor som är till för att mäta rörelser inom elitidrott. Detta ska användas för att förbättra prestationen hos elitidrottare samt förebygga skada. / In a previous study, the fast-growing filamentous algae, Cladophora, was examined as a material for products. When the algae is boiled, pressed, and dried, it can hold a shape. The material, called Algaform, is lightweight, hard, and malleable. This report explores the possibilities of harvesting algae for use in mass production of products as well as whether it is environmentally and economically sustainable. According to the pre-study for product development, harvesting algae can counteract eutrophication and bottom dead zones, thereby improving the coastal environment. However, it is difficult to determine what should be done with the harvested algae. Currently, there is a cost associated with handling the algae, which means that it is not always done. But there is an economic opportunity to harvest algae when the cost of handling them becomes similar to that of utilizing them. There are also other industries that can profit from harvesting algae. Together with Ericsson, a product concept has been developed. Ericsson has acted as the customer and provided the requirements for this work, which has been to develop a product concept that utilizes their 5G technology and the specific properties of the Algaform material in a clear context. Through testing and product development, Algaform seems to meet the requirements set by Ericsson. The concept is a sensor designed to measure movements in elite sports. This will be used to improve the performance of elite athletes and prevent injury.

Zeals är en mobil applikation där användaren tillåts att kollaborativt uppleva förväntan och erinran inför och efter en händelse. Genom att användaren bidrar med media som hon själv definerat som relevant för händelsen kan mobiltelefonen fungera som ett medium där kopplingar och relevans är upp till användaren. Parallellt har ett designverktyg för användarjämförelser tagits fram - Persona Activity Framework. PAF syftar till att genom ett scenario visa skillnader och likheter mellan tilltänkta användare. / This master thesis in interaction design deals with two major scopes. First, it will describe how a design concept regarding events is initiated. Second, and parallel, a practical tool for user representations will be formed and used to illustrate a foundation for design. By providing examples of projects related to how anticipation and recollection can be experienced we highlight our work area. In addition to this, we present tools that we consider beneficial regarding user insights. Out of these two fields we describe a process where a mobile phone application is created situated within industrial borders. The result of this process consequently consist of two parts each depending on the other. The application, Zeals, demonstrates both how anticipation and recollection can be experienced. The second part of the end result, PAF, demonstrates how we have represented users and concludes that it can be used in other projects as well. Hence, our final result needs to be interpreted depending on design approach and it’s nature.