This thesis has been performed at Mondi kraft pulp and paper mill located in Sweden, Kramfors Dynäs due to the low return rate of condensate. Currently, the return rate is only at 65 - 75 %. This is problematic as the demineralization process is operating on full capacity and thus requires a reduced make-up water need. The production of demineralized water is an expensive process due to large requirements of chemicals and pump-energy, but also due to the cost of raw water and maintenance. Therefore the purpose of the work was to investigate the possibility to increase the condensate return rate and thus reduce the need of make-up water. The investigation was performed during normal production rates to simplify the interpretations. The steam and condensate system was mapped and extracted flows were identified, measured and marked on map. The extracted flows were investigated in more detail and characterized as either consumed in a process or lost to sewer or atmosphere. In the work, both minor and major improvements were investigated. Minor improvements are accomplished with small intervention measures and could be done with small or no investments costs. Major improvements require large investments costs and further investigations. Six different processes were found to constitute the total production of make-up water. These are the free blowing of excess steam, soot blowing steam, paper machine 6, de-aerating process in the feed water tanks, digester process and steam- & condensate leaks along the pipe network. Improvements with the category of minor were found to reduce steam and condensate consumption by 22 - 23 ton/h. This implies a reduction by 30 - 32 % of the added make-up water, including an annual financial benefit of 3,3 - 3,9 MSEK. Additionally 0,41 - 0,82 MSEK could be gained annually by improving the insulation on the cylinder dryer heads. The make-up water would be further reduced if insulation jackets and inspection programs were implemented on equipments along the steam lines. Two major improvements are recommended. The first major improvement involves elimination of the free blowing of excess steam. This could be accomplished by drying the bark before combustion. The added make-up water would be reduced by 25 % and with the possibility to sell the dried bark during low steam production. The second major improvement involves the digester process, where the consumptions of medium pressure steam could be reduced by replacing steam with liquor-steam from the strong liquor accumulator. Medium pressure steam could instead be converted into electricity by the turbine.

Bakgrund: Sjuksköterskans kliniska arbete ska präglas av ett etiskt förhållningssätt som genomsyrar omvårdnadsarbetet i att skapa vårdrelationer och patientdelaktighet. God vård är allt mer jämställt med begreppet personcentrerad vård, att se människan och personen i patienten. Syfte: Att utforska hur personcentrerad vård kan utföras i sjuksköterskans kliniska arbete. Metod: En litteraturstudie av 20 artiklar har genomförts. Resultat: Analysen genererade ett antal strategier som presenterades i fem teman: Att se personen, Att lyssna, Att skapa relationer, Att visa respekt och empati, Att skapa stödjande miljö. Slutsats: Det är essentiellt att förstå att trots varierande strategier är det nödvändigt att flera strategier bör tillgås för att uppnå personcentrerad vård i alla situationer. Klinisk betydelse: Denna studie bidrar med kunskap om vad personcentrerad vård innebär och ger ökad insikt i hur det kan uppnås i det dagliga kliniska arbetet. / Background: The nurse work within an ethical framework that provides guidelines in the requirements of establishing nurse-patient relationships and in shared decision making. Good quality in nursing care depend on to what degree the nurse meet these requirements, which is equated to patient-centered care: to place the person of the patient in the center of care. Aim: To explore how patient-centered care may be performed in the nurse’s clinical setting. Methods: A literature review of 20 articles was performed. Results: The analysis resulted in various strategies. These strategies are presented in five main themes: To see the person, To listen, To create relationships, To show respect and empathy, To create healing environments. Conclusion: Despite the fact that there are various strategies, it is essential to understand that a combination of them is needed, in order to truly fulfil person-centered care. Clinical significance: This study may contribute to knowledge on how patient-centered care may be achieved in the everyday clinical setting.

Programming languages have come a long way over the past decades and a lot of options are available. To find out where developers want languages to go in the future, and how developers determine what language is suited for their projects. The methods of research were performed using a compiled survey and a interview made for this research as well as external ones complemented with literatures used to crosscheck to determine accountability. Results show that modern languages have improved compared to their predecessors in the terms of syntax, ease of use, and automation. Through large communities, languages have gained popularity from the vast resources available to learn from. Developers have shown their opinions on the future of languages and what they want to see from them. What languages a programmer decides for a project weighs heavily between what they are accustomed to, or what the project requirements limits them too. It was shown that if the programmer would be able to pick a language, it would be based on what they already know. Sticking to what the project’s requirements was the most picked option in the survey conducted for the result.  Developers want more simplicity, functionality, safety, and compatibility in the future. Through more compatibility with cross platforms, nicer looking code structure with easier to write syntaxes, more complex functionality, and better safety against bad code.

O beneficiamento de pedras preciosas representa um importante potencial empresarial e de negócios para o Brasil, em especial para regiões como a do Vale do Taquari, no estado do Rio Grande do Sul. No entanto, as empresas deste setor, em sua maioria pequenas, carecem de uma abordagem capaz de melhorar seus processos produtivos, diminuindo suas perdas. Este estudo buscou levantar dados do setor na região, diagnosticar questões relativas aos processos produtivos, em especial sobre perdas nos processos, e propor um modelo para análise dos processos e redução das perdas nestes. O modelo foi gerado considerando dados gerais e históricos do setor, as análises dos questionários aplicados e os mapeamentos realizados. Este modelo está dividido em duas etapas: a de análise e a do conjunto de ações para a redução das perdas. Assim, o modelo propõe uma série de técnicas e ferramentas, geralmente ligadas ao Sistema Toyota de Produção, as quais têm colaborado com diferentes setores. A implementação do modelo proposto deve possibilitar um aumento no potencial de desenvolvimento, tanto no setor de beneficiamento como em toda a cadeia produtiva das pedras preciosas. / The processing of precious stones represents an important potential business in Brazil, especially for regions such as the Taquari Valley, in the state of Rio Grande do Sul. However, the companies in this sector, mostly small, lack an approach aimed at improving their production processes, reducing their losses. This study aimed at surveying data about the sector in that region, examining issues relating to production processes, in particular on losses in processes, as well as proposing a model for analysing these processes and reducing losses. The model was developed considering general and historical data in the precious stones sector, the analysis of the interviews and the mappings carried out. The model is divided into two steps: the first one is the analysis and the second one is the set of actions for reducing losses. Thus, the model proposes a series of techniques and tools, usually related to the Toyota Production System, which have cooperated with different sectors. The implementation of the proposed model shall enable an increase in the potential for development, both in the processing sector, as well as throughout the whole production chain of precious stones.

Globally, billions of people live in temporary shelters due to poverty, and every year millions of refugees and disaster affected individuals are forced to live in temporary shelters such as Standardised Emergency Relief Tents (SERTs). The Office of the United Nations High Commissioner for Refugees (UNHCR) has spent millions of US dollars annually on tents, blankets and mattresses. The tents used are designed as temporary accommodation; in reality they sometimes become homes for a number of years when the return to permanent shelter is slow or unaffordable. While the SERT aims to adhere to humanitarian standards for basic shelter provision, this type of construction is ultimately designed to be quick to deploy, using lightweight and cost effective materials. Consequently, SERTs have been known to provide an extremely thermally uncomfortable place to live in different climates, requiring stove heating in cold climates and being impractical to keep cool in hot climates. Little research has been done to determine whether this situation could be improved. The thermal comfort performance of a real SERT in a known UK climate was investigated, to explore the science behind the experience of real users. Measurements were made in the SERT over a 6 month period and the observations quantitatively analysed in order to characterise and explain the tent s response to a range of outdoor conditions. The predicted thermal comfort in the SERT was calculated using a variety of suitable metrics. The data collected in a UK climate was used to develop and validate computational models of the SERT, which have applications in any world climate. Based on quantitative analysis of the SERT models performances in cold, temperate and hot climates, conclusions were drawn regarding the suitability of the SERT for use in each climate. The computational models of the SERT were modified in geometry and material, with the aim of improving the predicted thermal comfort in the SERT in hot and cold climates. The effectiveness of these design changes was analysed, and recommendations for improvements to the SERT were made. These recommendations could be used by SERT manufacturers and key humanitarian organisations in order to facilitate design modifications.

O beneficiamento de pedras preciosas representa um importante potencial empresarial e de negócios para o Brasil, em especial para regiões como a do Vale do Taquari, no estado do Rio Grande do Sul. No entanto, as empresas deste setor, em sua maioria pequenas, carecem de uma abordagem capaz de melhorar seus processos produtivos, diminuindo suas perdas. Este estudo buscou levantar dados do setor na região, diagnosticar questões relativas aos processos produtivos, em especial sobre perdas nos processos, e propor um modelo para análise dos processos e redução das perdas nestes. O modelo foi gerado considerando dados gerais e históricos do setor, as análises dos questionários aplicados e os mapeamentos realizados. Este modelo está dividido em duas etapas: a de análise e a do conjunto de ações para a redução das perdas. Assim, o modelo propõe uma série de técnicas e ferramentas, geralmente ligadas ao Sistema Toyota de Produção, as quais têm colaborado com diferentes setores. A implementação do modelo proposto deve possibilitar um aumento no potencial de desenvolvimento, tanto no setor de beneficiamento como em toda a cadeia produtiva das pedras preciosas. / The processing of precious stones represents an important potential business in Brazil, especially for regions such as the Taquari Valley, in the state of Rio Grande do Sul. However, the companies in this sector, mostly small, lack an approach aimed at improving their production processes, reducing their losses. This study aimed at surveying data about the sector in that region, examining issues relating to production processes, in particular on losses in processes, as well as proposing a model for analysing these processes and reducing losses. The model was developed considering general and historical data in the precious stones sector, the analysis of the interviews and the mappings carried out. The model is divided into two steps: the first one is the analysis and the second one is the set of actions for reducing losses. Thus, the model proposes a series of techniques and tools, usually related to the Toyota Production System, which have cooperated with different sectors. The implementation of the proposed model shall enable an increase in the potential for development, both in the processing sector, as well as throughout the whole production chain of precious stones.

O beneficiamento de pedras preciosas representa um importante potencial empresarial e de negócios para o Brasil, em especial para regiões como a do Vale do Taquari, no estado do Rio Grande do Sul. No entanto, as empresas deste setor, em sua maioria pequenas, carecem de uma abordagem capaz de melhorar seus processos produtivos, diminuindo suas perdas. Este estudo buscou levantar dados do setor na região, diagnosticar questões relativas aos processos produtivos, em especial sobre perdas nos processos, e propor um modelo para análise dos processos e redução das perdas nestes. O modelo foi gerado considerando dados gerais e históricos do setor, as análises dos questionários aplicados e os mapeamentos realizados. Este modelo está dividido em duas etapas: a de análise e a do conjunto de ações para a redução das perdas. Assim, o modelo propõe uma série de técnicas e ferramentas, geralmente ligadas ao Sistema Toyota de Produção, as quais têm colaborado com diferentes setores. A implementação do modelo proposto deve possibilitar um aumento no potencial de desenvolvimento, tanto no setor de beneficiamento como em toda a cadeia produtiva das pedras preciosas. / The processing of precious stones represents an important potential business in Brazil, especially for regions such as the Taquari Valley, in the state of Rio Grande do Sul. However, the companies in this sector, mostly small, lack an approach aimed at improving their production processes, reducing their losses. This study aimed at surveying data about the sector in that region, examining issues relating to production processes, in particular on losses in processes, as well as proposing a model for analysing these processes and reducing losses. The model was developed considering general and historical data in the precious stones sector, the analysis of the interviews and the mappings carried out. The model is divided into two steps: the first one is the analysis and the second one is the set of actions for reducing losses. Thus, the model proposes a series of techniques and tools, usually related to the Toyota Production System, which have cooperated with different sectors. The implementation of the proposed model shall enable an increase in the potential for development, both in the processing sector, as well as throughout the whole production chain of precious stones.

The diploma thesis deals with the tax aspects of repairs and technical evaluation of tangible fixed assets, as well as aspects of creation of reserves for repair of tangible assets. The aim of the thesis is to identify problem areas of legal regulation in relation to this area and to propose their solution. The first part of the thesis summarizes the current legal regulations of the investigated area in the Czech Republic. Summary is followed by a case study based on a real tax audit, which demonstrates problem areas of legal regulation. The conclusion of the case study is the comparison of the different options of the additional tax liability and its accessories. In the last part of the thesis are analyzed problematic places of legal regulation, based on a case study, and their solution is proposed.

As the airline industry continues to rapidly expand and evolve, today's airlines leaders are faced with the challenge of balancing long term strategies with short term solutions. Customer satisfaction has become significantly important for airline operations and as a result service quality has also gained paramount importance in this sector. Lean's customer-focused theme for improving service quality has gained a momentum in services, however, Lean deployment within the airline service sector is generally a long way behind manufacturing and health services. These factors have motivated research into investigating Lean phenomena within a leading UK airline company. For quantitative and qualitative data analysis, 9 cases were collected from 3 internal departments of the airline company, 35 semi-structured interviews were held, and 220 survey questionnaires were circulated of which 180 were returned. Within-case and cross-case analysis techniques were applied and, to develop a framework and 5 key relationships were identified. This study’s contribution is in the area of Quality Management as it: (a) highlights the role of ‘customer value’ and ‘engagement value’ in the domain of technical and functional service quality attributes; (b) maps cost-quality-delivery relationships through linking Lean improvements to its results; and (c) constructs an ‘outcome-driven’ framework from the findings. Ultimately, this research provides knowledge and understanding of how an airline company deploys Lean as business strategy to improve their service quality. The novelty of the research in terms of deliverables is two-fold: firstly, it establishes framework linking Lean improvement initiatives to its results, which extends to the sustainability, commitment, future profitability and market share characteristics of improvement results; and secondly, it provides a tool, which could assist key decision makers in evaluating the results of the Lean initiative to provide better understanding for Lean deployment. Key words: Lean services; business improvement strategy; service quality improvements; quality management; airline services; customer satisfaction; employee satisfaction.

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