Dagens samhälle präglas av ständiga förändringar i omvärlden. Internationalisering, globalisering och teknikutveckling är faktorer som leder till en ökad global konkurrens för företagen, vilket gjort att företag måste förbättra sina processer för att vara fortsatt konkurrenskraftiga och lönsamma. Det ständigt förändrade samhället kräver en väl genomförd ekonomistyrning för att företag ska kunna följa med i utvecklingen. Tillverkande företag är en stor del av det svenska näringslivet och måste därmed anpassa sig i den takt som globaliseringen sker. Många forskare har identifierat en kunskapslucka mellan ekonomistyrning i teori och praktik, då mycket forskning och utveckling av metoder inom ekonomistyrningen äger rum utan att man ser till hur detta uppfattas i praktiken.   Syftet med denna studie är att se vilka orsaker som kan förklara varför eventuella kalkylavvikelser uppstår i ett tillverkande företag inom fordonsindustrin i Sverige, samt hur dessa avvikelser kan påverkas och reduceras genom aktiv påverkan i det dagliga arbetet. Med intern benchmarking och Kaizen som verktyg vill vi öka kunskapen om dessa avvikelser och hur de kan påverkas, för att sedan reduceras och ge en bättre precision i förkalkylerna. Studien har genomförts med intervjuer, möten och observationer på två fallavdelningar i ett större tillverkande företag, för att skapa en djupare förståelse. Vidare har studien genomförts med ett kvalitativt tillvägagångssätt.   Resultaten vi funnit genom studien visar att möjligheten till att påverka de kalkylavvikelser som uppstår är stor. Möjligheten till aktiv påverkan skiljer sig beroende på vilken position i företaget respondenterna har. Studien visar att de flesta respondenter anser att tidsbrist är den största anledningen till att de inte använder sig mer av verktyg för påverkan såsom Kaizen och intern benchmarking. Vidare har vi funnit att medarbetare motiveras av mer än enbart monetär ersättning, såsom att få gehör och muntlig uppmuntran. Av studien kan konstateras att olika verktyg för effektiviseringar i teorin ofta framställs som oproblematiska och enkla att implementera, men i verkligheten och praktiken är det mer komplicerat. / Today´s society is characterized by constant changes in the business environment. Internationalization, globalization and development in technology are factors that lead to increased global competition between companies, why companies must improve their processes to remain competitive and profitable. The constantly changing society requires a well-implemented management control to keep up with the development, Manufacturing companies represents a big part of the Swedish industry. The companies must therefore adapt to the pace of globalization. Researchers have identified a gap in knowledge between management control in theory and practice. Research and development of methods for management control take place without ensuring how it is perceived in practice.   The purpose of this study is to define the reasons that explain why calculated deviations occur in the automobile industry in Sweden and how these deviations can be affected and reduced by active impact in the daily work. Our hope is to increase the knowledge about the deviations; how they can be affected, reduced and give a better precision in the calculations, with internal benchmarking and Kaizen as tools. The study was accomplished by interviews, meetings and observations of two departments in a large manufacturing company in order to create a deeper understanding. The study carried out with a qualitative approach.   The results we have found show that there is a great ability to affect the deviations. The opportunity for active impact differs depending on the respondent´s position in the company. The study shows that most respondents consider the lack of time as the main reason why they don´t use instruments for active impact, such as Kaizen and internal benchmarking. Furthermore we have found that employees are motivated by more than just monetary compensations, such as verbal encouragement and being noticed. The study concludes that different instruments for increasing efficiency in theory often is presented as unproblematic and easy to implement, but in reality and practice it is more complicated.

Doctor Educationis / In summary, it has been shown during this study that bimetallic Fe and Mn containing catalysts can be prepared by wet impregnation and not by ion exchange because of the competition between two different metals at different oxidation number. Only a single metallic phase catalyst could be prepared successfully by using ion exchange. / South Africa

The thesis is focused on experimental load definition of an aircraft. Especially is measured bending moment is measured on wing during the flight. The thesis includes theoretical basis for strain gauge measurements and procedure of statistic evaluation. For each of flight maneuvers, there are theoretical wing loads calculated and then the values are compared. The end of the thesis shows proposals for improvement of used method of flight possible repeated measurement.

Transformation methods are used to describe the image based on defined shapes, which are called bases or frames. Thanks to these shapes it is possible to transform the image with the help of calculated transformation coefficients and further work with this image. It is possible to image denoising, reconstruct the image, transform it and do other things. There are several types of methods of the image processing. In this field a significiant development could be seen. This study is focused on analysis of characteristics of individual well known methods of transformation such as Fouriers´s or Wavelet´s. For comparison, there are also new chosen methods of transformation described: Ripplet, Curvelet, Surelet, Tetrolet, Contourlet and Shearlet. Functional toolboxes were used for comparison of individual methods and their characteristics. These functional toolboxes were modified for the possibility of limitation of transformation coefficients for their potential use in subsequent reconstruction.

Detta examensarbete är det avslutande momentet för programmet ”Byggteknik och Design” på ”Kungliga Tekniska Högskolan” i Haninge. Arbetet utfördes för byggföretaget Einar Mattsson Byggnads AB. Uppgiften var att ta reda på varför kalkylerade och verkliga kostnader för nybyggnadsprojekt skiljer sig. Studien baserades på produktionskalkylerna för fyra projekt och ntervjuer med minst en inblandad från varje projekt.   De fyra poster som påvisade de största negativa avvikelserna i produktionskalkylerna för respektive projekt identifierades och orsaker till att dessa projektspecifika poster avvek utreddes. Utöver detta jämfördes, mellan projekten, vanligt förekommande poster med negativa differenser. Orsakerna till avvikelserna för dessa gemensamt avvikande poster utreddes även.  Det slags fel som låg till grund för största delen av avvikelserna på de projektspecifika posterna var kalkyleringsfel. Undersökningen visar även att många enhetstider generellt är mer eller mindre felaktiga för företaget och att erfarenhetsåterföring därför är viktigt. Därför rekommenderas företaget t.ex. att lägga mer fokus på erfarenhetsåterföringen. / This thesis is the final moment for the program “Byggteknik och Design” on ”Kungliga Tekniska Högskolan” in Haninge. The work was done for the construction company “Einar Mattsson Byggnads AB”. The task is to find out why the calculated and actual costs for building projects differ. The study is based on production estimates of four projects and interviews with at least one involved from each project.  The four entries that showed the largest negative deviations in the production estimates for each project were identified and the reasons why these project specific entries differed were investigated. In addition comparisons were made, among the given projects, of common entries with negative differences. The reasons for the deviations of these common deviating entries were investigated as well.  The kind of error that was the basis for most of the deviations in the project specific entries were errors in calculus. The survey also shows that the calculated times that are invested per unit of element are generally wrong for the company and that therefore feedback of experience is important. The company is therefore recommended, for instance, to put more focus on feedback of experience.

En kalkylavvikelse kan uppstå vid jämförelse mellan förkalkylen och efterkalkylen på en order. Detta examensarbetet avser att undersöka vilka orsaker som kan ligga bakom en kalkylavvikelse. I samband med examensarbetet har en fallstudie utförts på Arkivator i Falköping, där en avvikelseanalys har genomförts på två av deras tillverkningsordrar. Den insamlingsmetod som har använts i studien är personliga intervjuer med ekonomichefen och produktionscontrollern på företaget. De slutsatser som kunde dras av studien var att det förekommer flertalet olika orsaker till att en kalkylavvikelse uppstår. De huvudsakliga orsakerna till kalkylavvikelserna på Arkivator var att en produkt fick kasseras under produktionen och att en produktionsgrupp troligtvis glömt att avrapportera när de färdigställt ordern. För att i framtiden kunna upprätta bättre för- och efterkalkyler är det viktigt att följa upp de kalkylavvikelser som har uppstått och dra lärdom av dessa. / A calculation discrepancy might arise from the comparison between preliminary calculations and post-costing of an order. This essay intends to explore the reasons behind calculated deviations. In connection with the thesis is a case study conducted at Arkivator in Falköping, where a deviation analysis carried out on two of their manufacturing orders. The method thats used for the collection is personal interviews with the treasurer and the production controller of the company. The conclusions from the study was that there are several different reasons why a calculation difference arises. The main reasons for the differences at Arkivator was that one product was discarded during the production and that a production team probably forgot to report when thy completed the order. Whereas, in order to be able to establish better preliminary- and post-calculations, it is important to follow up the calculation differences that have arisen and take knowledge of them.

Host–guest complexes are widely investigated because of their importance in many industrial applications. The investigation of their physico–chemical properties helps understanding the inclusion phenomenon. The hosts investigated in this work are cryptophane molecules possessing a hydrophobic cavity. They can encapsulate small organic guests such as halo–methanes (CH2Cl2, CHCl3). The encapsulation process was investigated from both the guest and the host point of view. With the help of Nuclear Magnetic Resonance (NMR), the kinetics of complex formation was determined. The information was further used to obtain the activation energies of the processes. Having done this on five different cryptophanes, it is possible to relate the energies to structural differences between the hosts. Via the dipolar interaction between the guest’s and host’s protons, one can get information on the orientation of the guest inside the cavity. Moreover, the dynamics of the guest can be further investigated by its relaxation properties. This revealed restricted motion of the guest inside the host cavity. Not only the nature of the guest plays an important role. The host is also changing its properties upon encapsulation. All the cryptophanes investigated here can exchange rapidly between many conformers. These conformers have different–sized cavities. Quantum chemical optimization of the structure of the conformers makes volume estimation possible. Not only the cavity volumes, but also the quantum-chemically obtained energies and the calculated chemical shifts of the carbon–13 atoms can be helpful to follow the changes of the host upon complex formation. The host cannot be considered as a rigid entity. Analysis of variable temperature proton and carbon-13 spectra shows that the encapsulation can be considered as a mixture of conformational selection and induced fit. The structures of the formed complexes are further investigated by means of two-dimensional nuclear Overhauser spectroscopy (NOESY). The complex formation, its kinetics and thermodynamics are found to be a complicated function of structure elements of the host, the cavity size and the guest size and properties. / <p>At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 4: Accepted. Paper 5: Manuscript.</p><p> </p>

<p>En kalkylavvikelse kan uppstå vid jämförelse mellan förkalkylen och efterkalkylen på en order. Detta examensarbetet avser att undersöka vilka orsaker som kan ligga bakom en kalkylavvikelse. I samband med examensarbetet har en fallstudie utförts på Arkivator i Falköping, där en avvikelseanalys har genomförts på två av deras tillverkningsordrar. Den insamlingsmetod som har använts i studien är personliga intervjuer med ekonomichefen och produktionscontrollern på företaget. De slutsatser som kunde dras av studien var att det förekommer flertalet olika orsaker till att en kalkylavvikelse uppstår. De huvudsakliga orsakerna till kalkylavvikelserna på Arkivator var att en produkt fick kasseras under produktionen och att en produktionsgrupp troligtvis glömt att avrapportera när de färdigställt ordern. För att i framtiden kunna upprätta bättre för- och efterkalkyler är det viktigt att följa upp de kalkylavvikelser som har uppstått och dra lärdom av dessa.</p> / <p>A calculation discrepancy might arise from the comparison between preliminary calculations and post-costing of an order. This essay intends to explore the reasons behind calculated deviations. In connection with the thesis is a case study conducted at Arkivator in Falköping, where a deviation analysis carried out on two of their manufacturing orders. The method thats used for the collection is personal interviews with the treasurer and the production controller of the company. The conclusions from the study was that there are several different reasons why a calculation difference arises. The main reasons for the differences at Arkivator was that one product was discarded during the production and that a production team probably forgot to report when thy completed the order. Whereas, in order to be able to establish better preliminary- and post-calculations, it is important to follow up the calculation differences that have arisen and take knowledge of them.</p>

The determination of adiposity in adolescents is often assessed with calculations of body mass indices (BMI). Researchers often obtain these measurements from self-reported (SR) values. The purpose of this study was to determine the accuracy of SR height, weight, and calculated BMI (from height and weight). SR and actual measured (ME) BMI values were compared with standards from the FITNESSGRAM® Healthy Fitness Zone (HFZ) classifications. SR height and calculated BMI were found to be accurate while SR weight was, on average, underreported by 4.77 lbs. Because of these errors in SR height and weight, accuracy of classification into the FITNESSGRAM® HFZ was compromised. Consequently, it is important that researchers ascertain actual values of height and weight when measuring adolescents rather than use those from self-reports.

The subject of the thesis was the design of a multi-storey office building. In the transverse direction the building was designed as a three-tract 6.0 + 4.0 + 6.0 = 16 m. In the longitudinal direction 9x6.6 m = 59.4 m. The design was designed in several variants: articulated and frame in transverse directions. The joint variant was selected for detailed analysis.