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<p>The purpose of this report is to develop a visual identity and a brand book for the company Yakobs Ram & Reklam (Yakobs Frame and Advertising). To answer the question of how a brand book should be designed for a company that manage several businesses within one brand a qualitative approach including a case study has been conducted.This qualitative method included research on brand building, logotypes, colour, design and typography and interviews with the company Yakobs Ram & Reklam and three representatives from the advertising agencies Anfang and Jerhammar & Co.In order to develop a brand manual for a company with several businesses, the study revealed that there should be a main logo where the secondary logos, consisting of the various components of the company, are linked by colour coding. In addition, the study has shown that the key elements to include in a brand book are the use of the logo, colour, typography, visual style and profile products including brochures and business cards. These findings form the basis of the brand manual and are the result of this work. As the amount of previously known facts regarding the construction of a brand book are scarce, the choice of method has been crucial and the data generated can be generalized and applied to new similar cases. In a further study of this type, it is desirable to conduct interviews with questions about competitors in order to get an even broader understanding of the development of a brand book.</p>

<p>The concept of the product life cycle is not new, having been described, analyzed and discussed so often in the literature of marketing, management and manufacturing. While its strategic implications have been the subject of much research, little is known about its effect on operational aspects, particularly for product and process design. This paper intends to fill this gap. Four product and process concepts are considered; they are modularization, mass customization, the customer order decoupling point, and postponement.</p><p>By means of a causal loop diagram, the relationships between the different concepts are explored, all finally connecting to one of two business benefits: cost reduction or customer value enhancement.</p><p>Building on the diagram, a conceptual framework is presented; intended to serve as a set of guidelines for companies wishing to align their product and process design with respect to the product life cycle, allowing benefits to be gained by leveraging the different stages of the product life cycle.</p><p>Finally, a case study tests the conceptual framework against a global materials handling equipment manufacturer. Due to the long product life cycles existing in the industry, it was not possible to fully cover all steps of the product life cycle. However, the application of the other concepts was explored in great detail for both the operational supply chain, as well as for the design of new products.</p>

<p>Analytical and finite element solutions to the problem of a vibrating beam on an elastic foundation are presented. An application example is a concrete railway sleeper embedded in an elastic medium (the ballast). The sleeper is also elastically connected to the rails. Eigenfrequencies are calculated and vibration modes are discussed. The beam (sleeper) is divided into sections where each section may or may not be supported by the elastic foundation. The elastic connections to the rails are situated at the two joinings of the three sleeper sections.</p><p>Some conclusions are that Euler-Bernoulli beam theory can be used to calculate two, or maximum three, eigenfrequencies of the sleeper. The foundation stiffness influences the lowest bending-mode eigenfrequency the most; higher eigenfrequencies are practically unaffected by the foundation stiffness. The influence of railpad (and rail) stiffness on the sleeper eigenfrequencies is negligible.</p>

<p>Det här arbetet sammanfattar resultatet av ett examensarbete med syfte att utvärdera produktionsplaneringssystemet som används på vissa av linerna vid Scania CV AB:s motorbearbetningsavdelning, även kallat DM, i Södertälje, och att bedöma systemets potential. DM består av ett gjuteri och flera bearbetningsverkstäder. Den största kunden är Scanias motormontering i Södertälje, dit leveranser sker flera gånger dagligen.</p><p>DM lider generellt av långa ledtider genom produktionen, långa omställningstider och framförallt en väldig stor variation i produktmixen. För att kunna hantera detta bättre infördes under 2008 ett nytt planeringssystem på kamaxelline, och senare även på vevaxelline, vevstakeline och cylinderfoderline. Systemet bygger på cyklisk planering, där kundernas behov jämnas ut under en arbetsvecka och visualiseras i början av varje line. Planen styrs genom att variera antalet rigg, det vill säga omställningar i produktion, till att oavsett efterfråga belägga linerna nära beläggningsmax i syfte att skapa en utmanande plan för att tydligt visualisera avvikelser, i enighet med Scanias Produktionssystem, SPS. På tiden som inte beläggs planeras tid för förbättringsarbete in. Mycket tanke har lagts på införandet av buffertar i flödet för att förkorta ledtider och koppla isär flöden, medan andra buffertar kopplar ihop flöden med hjälp av regelverk. Vad som har uppnåtts och ytterligare potential för metoden är dock inte helt klarlagt varför Scania, som ett led i strävan efter ständiga förbättringar, vill utvärdera infört planeringssystem och kartlägga dess potential.</p><p>Genom att studera litteratur och genomföra flera intervjuer med personer i olika befattningar, kopplade direkt och indirekt till produktionsplaneringssystemet, evaluerades systemet på ett objektiv sätt, med hjälp av en framtagen plan för utvärdering. Utvärderingen genomfördes ur ett helhetsperspektiv med stöd av en plan där de fyra områdena styrsätt, framtagning av plan, operativt arbete samt buffertar fokuserades. Genom utvärderingen som genomförts kan slutsatsen dras att produktionsplaneringssystemet enligt teorin inte passar rådande förutsättningar på DM. Detta eftersom grundförutsättningar för att cyklisk planering ska fungera enligt teorin är jämna kunduttag och en stabil produktionsmix. Dock är det sagt att den cykliska planen på DM regelbundet ska uppdateras. Detta i kombination med påkopplandet av SPS-parametrar såsom utjämnande av plan och arbete med ständiga förbättringar gör att systemet trots allt kan ses som passande för DM. Dock kan vi genom utvärderingen påvisa att flera viktiga faktorer drar ner systemets fulla potential. Bland annat följer inte vissa liner uppsatta regler, varför förankringsarbete är viktig – att få linen att inse grundtankarna med systemet, vilka fördelar det skapar och varför reglerna är viktiga. Vidare används inte den cykliska planen som den är tänkt eftersom den inte uppdateras ofta nog. Produktionsmässiga hinder finns i form av långa riggtiderna, vilket medför att antalet artiklar som ryms i en cykel är begränsat. Den konkreta körplaneringen försvåras vidare av tekniska förutsättningar gällande hantering av artiklar i parallella flöden.</p><p>Slutsatsen för rapporten besvaras av den genomförda utvärdering och framtagande av potentialerna för att förbättra systemet ytterligare. Genom utvärderingen kunde vi konstatera att mycket av aktuell teori inom området produktionsplanering berör ekonomiska mått. Vi har genom vår utvärdering visat att tekniska hinder, tillsammans med personalaspekter, visualisering och hantering av riggtider, är viktiga faktorer som ett produktionsplaneringssystem måste ta hänsyn till, vilket saknas i teorin för närvarande.</p> / <p>This study concludes the results of a master thesis with the objective to evaluate the production planning system used on some of the production lines at Scania CV AB's motor processing department, also known as DM, in Södertälje. Furthermore the system's potential is to be assessed. DM consists of a foundry and several processing workshops. The largest customer is the engine mounting Scania in Södertälje, where deliveries are made several times per day.</p><p>DM generally suffers from long lead times in production, in addition to long switching times and above all, a very large variation in product mix. To handle this better a new planning system was introduced in 2008 on the cam shaft line, and later on the crank shaft line, conrod line and cylinder liners line. The system is based on pattern planning, where customer demands are smoothed out over a week and visualized at the beginning of each line. The plan is governed by varying the number of rigs, regardless of current demand, and always occupy each line close to production limit in order to create a challenging plan to clearly visualize abnormalities, in agreement with Scania Production System, SPS. Such time that is not scheduled for production is planned as time for improvements. Much thought has been put into the inclusion of buffers in the flow in order to shorten lead times and uncouple flows, while other buffers pair flows through regulations. What has been achieved and further potential of the method is not entirely clear why Scania, as part of the quest for continuous improvement, want to evaluate the implemented planning system and determine its potential.</p><p>By studying the literature and conduct several interviews with people in various positions, linked directly and indirectly to the production planning system, the system was evaluated in an objective manner, with the help of a developed plan for evaluation. From the evaluation carried out can be concluded that the production planning system according to the theory does not fit the prevailing conditions on DM. This is because the basic conditions for pattern planning according to theory are regular customer withdrawals and a stable production mix. However, it is said that the cyclical perspective of DM to be regularly updated. This combined with connecting the SPS parameters such as smoothing the demand and work with continuous improvements, the system can nevertheless be regarded as suitable for DM. However, we can demonstrate through the evaluation that several important factors pull down the system's full potential. Among other things, certain rules are not being followed, why anchoring job is important - to get the line to realize the basic ideas of the system, what benefits it provides and why rules are important. Further, the pattern plan is not used as it is meant to be because of not being updated frequently enough. Production-related barriers exist in the form of long rig time, which means that the number of items contained within a cycle is limited. The actual production planning is further hampered by the technical conditions concerning the handling of articles in parallel flows.</p><p>The conclusion of the report is answered by the evaluation undertaken and the development of potentials for improving the system further. Through the evaluation we found that much of current theory in the field of production planning involve economic dimensions. We have shown with our evaluation that technical barriers, together with the personnel aspects, visualization and management of rig time, are important factors for a production planning system to take into account, which is lacking in theory at present.</p>

<p>With growing economies and better living standards in many parts of the world today, there is a need of expanding the capacity of generating electricity. The alternatives for renewable energy technologies are not fully developed and have still some problems to conquer.</p><p>The company Minesto has developed a technology that is called Deep Green. It is designed to gain electricity from tidal currents. Deep Green works in a similar way as a kite that is attached to the seafloor with a moving wire. It contains of a wing that moves due to the water current. The path of the movement is circular or a shape of an “8”. The turbine under the wing is powered by the water flow which in turn leads to generation of electricity by the generator.</p><p>The purpose of this thesis is to investigate the potential of using the Deep Green technology in ocean currents with respect to construction and economy. The site for the investigation is off the east coast of Florida where the Florida current streams with a speed of about 1, 5 m/s close to the surface. The major difference compared to the use in tidal currents is the deep waters of about 300 m and a oneway current direction.</p><p>A mooring construction was developed and optimized and with the use of carbon fiber ropes, buoys and foundations lets 9 Deep Greens operate between 20 and 79 m depth. The idea is to install 7 such clusters with a total of 63 Deep Greens on the site in Florida. This configuration generates a power of 24 MW and gives a production of 185 GWh/year.</p><p>Economic accounts were made with support of earlier made calculations regarding a park of 60 Deep Greens in a tidal current application. The results for the clustered configuration in ocean currents indicated a cost of 0,67 SEK/kWh with a discount rate of 8%. The required capital for the installation is about 780 mSEK (CAPEX). The operating costs (OPEX) are 43,3 mSEK.</p><p>The design seems reasonable in many respects and it operates in a continuous ocean current with good electricity generation. The use of Deep Green in ocean currents speaks for being a profitable application. Though, it will be a large‐scale economic project, mainly because installations in a small scale will not be profitable due to costs such as grid connection.</p><p>Critical issues to look at in a further development was considered to be surveys of the installation site, the displacement and movements of the mooring, the buoyancy‐system and the installation procedure.</p>

<p>This thesis studies the accounting and auditing approach to control where the concept of internal control has developed along with the theory and practice of accounting and auditing and its stated objectives. In this context, internal control has traditionally been regarded as a means of ensuring financial reporting quality as well as a way of preventing and detecting fraudulent activity.</p><p>We have surveyed scientific research on the subject of internal control and reviewed regulatory texts as well as practical frameworks and standards. Based on this literature study, we have investigated some of the findings from previous research. Components and particular features of internal control were described and discussed. We have also identified and summarized themes and issues that frequently occur in writings on the subject.</p><p>During recent years, demands have been made for greater accountability and transparency in corporate governance. The independent audit activity has become the primary tool for securing accountability. Some regard this as the emergence of an audit society. An important joint development has been the rise of internal control systems. Internal control, once a private matter for technical assurance specialists, has risen to be an autonomous field of expertise and a mode of organizing uncertainty. Traditionally internal control has had a fairly direct relationship to the accounting records. The wider approaches to internal control have expanded its boundaries significantly, far beyond the financial reports and the duties of the accountant. Internal control has become an all-encompassing process.</p><p>Enterprise risk management practices are growing and evolving. An associated development has been that internal control has become more closely tied to these risk management practices, and therefore also to the formulation and execution of strategies. New risk-related regulations and practical frameworks have contributed to the transformation of internal control into a co-extensive with risk management. Internal control is now considered to be a form of risk treatment through which risk may be managed in different ways.</p><p>Internal control is today a primary regulatory and formal olicy object. Lawmakers and supervisory authorities are increasingly concerned with the design and operating effectiveness of internal controls. Disclosure requirements imposed on firms are forcing them to provide public disclosures about their internal control systems, which were previously private to firms.</p><p>Both scientific research and practical writings suggest that internal control designs are contingent upon certain variables. These variables include company objectives and strategies, regulatory characteristics, risk and risk appetite, firm size and managements’ attitudes to risk and control. Building internal control capabilities is important if firms are to be able to design balanced, integrated, dynamic and cost-effective internal controls.</p><p>Internal control is considered to be a key corporate governance mechanism. Some researchers however, have pointed out that there is still much to learn about internal control quality and how internal control is associated with corporate governance quality. The fact that internal control is an inherently complex concept poses a significant research barrier, and while all research methods are valid, it is unlikely that archival studies or experiments are able to measure internal control quality. Instead, we recommend case studies of how firms design, apply and oversee their systems of internal control.</p><p>This study was made possible through the research collaboration between my former employer, Skandia, and Linköping University through the Research Programme for Auditors and Consultants. During the final stage, generous funding was provided by the Jan Wallanders and Tom Hedelius foundation as well as the Tore Browaldhs foundation.</p> / <p>Denna avhandling behandlar kontroll med utgångspunkt i ett revisionsperspektiv. I detta sammanhang har begreppet intern kontroll utvecklats tillsammans med revisionens teori och praktik samt dess uppsatta målsättningar. Traditionellt har intern kontroll betraktats som ett medel för att öka effektiviteten i revisionsinsatsen och ett sätt för företagen att undvika oegentligheter samt felaktigheter i redovisning.</p><p>Inom ramen för denna studie har vi undersökt befintlig vetenskaplig forskning om intern kontroll. Vi har även tagit del av regulatoriska texter samt praktiskt orienterade ramverk och standarder avseende intern kontroll. Baserat på denna litteraturstudie har vi analyserat några av de resultat som forskning så långt har kommit fram till. Begreppets olika komponenter och aspekter har beskrivits och diskuterats. Även återkommande teman och diskussioner inom befintlig forskning om intern kontroll har identifierats och sammanfattats.</p><p>Under senare år har det framförts krav på tydligare ansvar och transparens i ägar- och bolagsstyrning. Den oberoende revisionsaktiviteten har blivit ett huvudsakligt verktyg för att säkra sådant ansvar och forskare har benämnt denna ökning av revisionsaktivitet i termer av ett revisionssamhälle. En viktig sammanhängande del i denna utveckling har varit den interna kontrollens framväxt. Intern kontroll, ett begrepp som under lång tid främst varit av intresse för revisorer, har vuxit fram till ett självständigt område och ett sätt att hantera osäkerhet. Traditionellt har intern kontroll haft ett relativt direkt förhållande till redovisning och finansiell rapportering. Bredare definitioner av intern kontroll har väsentligt utvidgat dess gränser, långt bortom de finansiella rapporterna och redovisarens uppgifter. Intern kontroll har blivit en genomgripande process i företag.</p><p>Processer för riskhantering växer och utvecklas inom företag. Som en del av denna utveckling har intern kontroll blivit knuten allt närmare till riskhantering, och därmed även till företagets mål och strategier. Nya regelverk och praktiska ramverk kring riskhantering har bidragit till att intern kontroll omformats till en förlängning av riskhantering. Intern kontroll ses idag som en form av riskrespons genom vilken företagets riskexponering kan hanteras på olika sätt.</p><p>Idag är intern kontroll ett regulatoriskt objekt. Lagstiftare, normgivare och tillsynsmyndigheter är allt mer intresserad av den interna kontrollens utformning och effektivitet. Olika regelverk ställer krav på att företag redovisar för externa intressenter hur kontrollsystemet är utformat och fungerar, kontrollsystem som tidigare varit en privat angelägenhet för företag.</p><p>Såväl forskning som praktiskt orienterad litteratur om intern kontroll menar att det interna kontrollsystemets utformning är beroende av externa och interna variabler. Dessa variabler inkluderar bolagets mål och strategier, regulatoriska förhållanden, grad av osäkerhet i omgivningen, företagsstorlek, styrelsens riskaptit samt ledningens inställning till risk och kontroll. Att utveckla kompetens inom intern kontroll är viktigt om bolag skall kunna utforma balanserade, integrerade, dynamiska och kostnadseffektiva kontroller.</p><p>Intern kontroll beskrivs idag som en viktig mekanism i ägar- och bolagsstyrning. Vissa forskare hävdar dock att det fortsatt finns mycket att lära om kvalitet i intern kontroll samt hur detta i sin tur påverkar kvaliteten i ägar- och bolagsstyrningen. Det faktum att intern kontroll är en komplex process påverkar möjligheterna att utföra forskning inom området, och även om alla forskningsmetoder är viktiga, är det osannolikt att man via arkivstudier eller experiment kan fånga komplexiteten i begreppet. Istället rekommenderar vi fallstudier av hur bolag utformar, tillämpar och följer upp intern kontroll.</p><p>Denna forskningsstudie har kunnat genomföras tack vara samarbetet mellan min tidigare arbetsgivare, Skandia, och Linköpings Universitet via Forskningsprogrammet för Revisorer och Konsulter. I slutfasen av detta projekt har även Jan Wallanders och Tom Hedelius stiftelse samt Tore Browaldhs stiftelse bidragit med generös finansiering.</p>

<p>Detta projekt gick ut på att utföra ett möjligt underhållsschema för ScandBook i Falun. Innan dess hade akuta reparationer skett då en del lager gått sönder utan föraning på transportlinan. Genom undersökningar som värmekamera, mätklocka, okulärbesiktning m.m. kunde ett beslut fattas om huruvida detta gick att genomföra. Det behövde inte innebära reparationer utan även utbyte av lager, bultar, upphägningar m.m.</p> / A-huset

<p>Service design is a relatively new field which has its roots in the design field, but utilises knowledge from other disciplines focusing on services as well. The service design field can be described as a maturing field. However, much which is considered knowledge in the field is still based on anecdotes rather than research. One such area is visualisations of insights gained throughout the service design process. The goal of this thesis is to provide a scientific base for discussions on visualisations by describing the current use of visualisations and exploring what visualisations communicate. This is done through two different studies.</p><p>The first study consists of a series of interviews with practicing service designers. The results show that all interviewees visualise their insights gained throughout the service design process. Further analysis found that there are three main lines of arguments used by the interviewees in regard to why they visualise; as a tool to find insights in the material, to keep empathy with users of the service and to communicate the insights to outside stakeholders.</p><p>The second study analysed six visualisation types from actual service design projects by service design consultancies. Four different frameworks were used to analyse what visualisations did, and did not, communicate. Two of the frameworks were based on research in service design; the three reasons to visualise as stated in the interviews in study 1 and a framework for service design visualisations. The two frameworks were adapted from other service disciplines; what differentiates services from goods (the IHIP-framework), and a framework focusing on service as the base for all transactions (Service Dominant Logic). It is found that the visualisation types in general are strong in communicating the design aspects of services, but that they have problems in representing all aspects of service as identified in the service literature.</p><p>The thesis provides an academic basis on the use of visualisations in service design. It is concluded that it seems like the service design community currently sees services as being not-goods, a line of thought other service disciplines have discarded the last ten years and replaced with a view of services as the basis for all transactions. The analysis highlights areas where there is a need to improve the visualisations to more accurately represent services.</p>

<p>Det här examensarbetet behandlar de olika teoretiska verktyg och moment en grafiskt process innehåller, samt jämför teorins delar med hur olika företag arbetar i verkligheten. En studie har genomförts på fyra olika oberoende varumärkesägande företag som intervjuats för att ta del av deras individuella processer vid utveckling av förpackningsdesign till sina produkter. Innehållet i intervjuerna har ställts mot vad teorin presenterar där processerna har jämförts och analyserats för att belysa för- och nackdelar. Genom att framhäva svagheter och se på andra lösningar lyfts eventuella möjligheter till effektivisering av processerna fram.</p><p>Det här examensarbetet behandlar de olika teoretiska verktyg och moment en grafiskt process innehåller, samt jämför teorins delar med hur olika företag arbetar i verkligheten. En studie har genomförts på fyra olika oberoende varumärkesägande företag som intervjuats för att ta del av deras individuella processer vid utveckling av förpackningsdesign till sina produkter. Innehållet i intervjuerna har ställts mot vad teorin presenterar där processerna har jämförts och analyserats för att belysa för- och nackdelar. Genom att framhäva svagheter och se på andra lösningar lyfts eventuella möjligheter till effektivisering av processerna fram.</p>