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CO2 is becoming increasingly important as a mediating fluid, and simulation studies are indispensable for corresponding developments. In this study, a simulation-based performance investigation of a solar water heating system using CO2 as a mediating fluid under sub-zero temperature condition is performed using the TRNSYS® software. The maximum performance is achieved at a solar savings fraction of 0.83 during July. The as lowest solar savingss fraction of 0.41 is obtained during December. The annual heat production of the proposed system under Fargo climate is estimated to be about 2545 kWh. An evacuated glass tube solar collector is designed, fabricated and tested for various climate conditions. Moreover, a detailed comparison of the system's performance at sub/supercritical and supercritical pressures shows that the annual heat transfer efficiency of the modeled system is 10% higher at supercritical pressure than at sub/supercritical pressures. This result can be attributd to the strong convection flow of CO2 caused by density inhomogeneities, especially in the near critical region. This condition resuls in high heat transfer rates.

Date:                        2018-01-15

Level:                       Bachelor thesis in Business Administration, 15 cr

Institution:                         School of Business, Society and Engineering, Mälardalen University

Authors:                  Rami Abbas             Simon Issa                          Kevin Landenberg              92/03/26                                 92/02/02                                       94/08/11

Title:                        Dividend in close companies

Keywords:              Dividend, qualified shares, the canceled proposition 2017, tax behavior

Research

Questions:               What possible changes in behavior has the cancelled proposition generated at decision making in close companies?

                                 What impact do tax reforms have on tax behavior?

Purpose:                  The purpose of the survey is to create an understanding about if and how close companies have acted towards the rejected proposition of change in the 3:12 rules. In addition to this, the purpose is also to create an understanding of what impact tax reforms have on tax behavior.

Method:                   Regulations regarding dividend opportunities in close companies, have been collected and analyzed. Theoretical data collection on reformers' impact on tax behavior has been collected. In addition, interviews have been conducted with owners of close companies and authorized auditors.

Conclusion:              The proposition of change that were rejected in the summer of 2017 had no significant impact on majority of the shareholders at close companies. This is due to complicated regulations. In specific cases, when reforms are too complicated, it requires the involved partners a learning time to acquire new knowledge and therefore do not have the time or knowledge to respond to the reform requirements.

Logistics planning for a construction site is usually limited by traffic flow to and from the workplace. The geographical location of the construction site is determined by roads around the workplace and opportunities for well-functioning logistics. Inventory of material is often impossible because of the frequently small workspaces. As a result, a concern relating material handling remains . Even before the establishment of a construction site, it is required in the construction industry to eliminate errors that might arise in the planning stage. The aim of this study was to contribute with better understanding of the relationship between well-planned logistics and reduced costs at the Swedish construction company Peab. To clarify this a survey was submitted at two construction sites and a sample of calculations were performed on reduced / additional costs at examples of "good" and "bad" planning of logistics, to show how to reduce costs.

Higher requirements are placed on construction firms and demand such as shorter project times and lower costs and this is supposed to lead to a high profitability. To increase the profitability it is required that the construction industry is planning the amount of resources, manpower, material and time in the absolutely best way. Logistics is a part of the construction industry which may help reduce costs and provide greater profitability, if it is seen as a saving and not just a cost. There should, in other words, be a greater emphasis on planning of the logistics already at early stages of projects.

There is a great amount of work on purchase of materials in the company Peab in the current situation, but if the company also put equal work on logistics, the planning could be optimized even before the project starts. Through good planning Peab will not only save on cost of purchase, but may also contribute to a better handling of material. Better handling of material also contributes to reduced costs for the project. Material is not only bound capital but can also disappear in waste, thievery or even destroyed. This is also appreciated by both professional workers and employees in the workplace. The opportunities for improvement and efficiency of logistics at Peab are great. By selecting a logistics manager at each construction project and also having a specialist in charge of the region that serves as support for the projects, Peab can save on logistics. The purpose of this report is to look at changing the view of logistics today on construction sites. The result of the calculation examples and survey shows where the largest cost items located in the various projects and how to achieve lower costs through better planning. This in turn helps the company increase profitability in the long term.

Keyword: Logistic, Planning, Lean, Profability

The purpose of the study was to explore how property management companies view of Building Information Modeling (BIM) as a working method in property management process, and to explore the companies efforts at BIM in terms of the level of detail on BIM object implementation in property management. The study includes both companies that have and do not have contributions in BIM. The exploration was aimed at two companies and their varying ways of working to inform the needs of BIM in property management. The purpose of the study was also to give a clear picture of how BIM tools should be defined in the management process. The work was used of qualitative methods to answer the questions first consisted of a literature review, interviews and case study. The case study was about BIM implementation in New Karolinska Solna. The result showed that the definition of BIM in property management companies is not clear yet. The companies have intended to use BIM, but they are not there yet, there should be a type of requirements list that works with planning and production and benefit from using BIM in the property management. According to respondents, most of the common reasons why BIM was not used were because the approach of the tool. There is no proper structure or common working method of how the tool would be applied. Many literature sources including respondents claimed that BIM seemed good and have a good potential to be the future work process. BIM leads to improved work environment, improved sustainability development, good marketing, increased quality in work, time savings, and improved project management. As a suggestion as to how BIM could be implemented, it can be described in a few steps, which is status analysis, identify the benefits of BIM, start implementing on a smaller scale, follow up continuously, improve and expand the work and last but not least Integrate information. The conclusions that can be drawn from the results and literature study were that BIM can improve the quality management of the properties, but it is important to find a reasonable level of BIM implementation as well as a suitable detail level of BIM-model.

Informational sources affecting purchase intent in online shopping: A qualitative approach to determine external informational sources affecting the online purchase intention of high involvement products.

The purpose of the study is to examine the banks view of internalcontrol and further investigate what mechanisms are used tostreamline the internal controls. The study is directed into whetherthe whistle-blowing is used as one of the tools in the internalcontrol to enhance the ability to detect and prevent irregularities ofa financial character.

The study use a inductive method to lead the collection of datamaterial. The study further use a qualitative method based on fourinterviews with different banks were this data material is comparedwith existing theories in the second chapter.

The study shows that the view of internal control and whistleblowingis positive in the process to create a successful company inthe banks. Despite that the whistle- blowing is known as acomplicated function, it’s still used to detect and preventirregularities of crimes, such of financial character. Except whistleblowing,the banks are using more tools to streamline the internalcontrol. To urge employees to comply laws and other principles,education in different areas for employers but also to createdifferent work approaches in the company, to make internal checkupsand constant supervision of the organization work is some ofthe tools that are used.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.

The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent’s perception about the topic. In the analyze chapter have dataset from the reference framework and empirical part been used to implement the analyze of the thesis.

The study shows that the professional secrecy is important for creating a good relationship with clients and is not considered as a rule that create conflicts for auditors. The obligation to report, however, is creating conflicts because of the lack of knowledge in assessment of economic crimes. The auditors therefore decide to investigate a situation that “can be suspect” beyond what is intended. To not become dependent on the clients, there are rules and profession practices that are used and also examples like not having friends or family members as clients.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.

The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent’s perception about the topic. In the analyze chapter have dataset from the reference framework and empirical part been used to implement the analyze of the thesis.

The study shows that the professional secrecy is important for creating a good relationship with clients and is not considered as a rule that create conflicts for auditors. The obligation to report, however, is creating conflicts because of the lack of knowledge in assessment of economic crimes. The auditors therefore decide to investigate a situation that “can be suspect” beyond what is intended. To not become dependent on the clients, there are rules and profession practices that are used and also examples like not having friends or family members as clients.

Datum: 29 maj, 2013

Nivå: Kandidatuppsats i företagsekonomi, 15 hp

Institution: Akademin för ekonomi, samhälle och teknik, ESTMälardalens Högskola

Författare: Lezan Abdlwafa, Anita Balci & Awat Safari

Titel: Bokföringsbrott – Ett resultat av oaktsamhet i bokföring?

Handledare: Ulla Pettersson

Nyckelord: Bokföringsbrott, oaktsamhet, bokföringsskyldighet, god redovisningssed, Ekobrottsmyndigheten, Skatteverket, konkursförvaltare

Frågeställning: På vilket sätt leder näringsidkarens oaktsamhet i bokföring till bokföringsbrott? Vilka faktorer bidrar till detta?

Syfte: Att undersöka hur näringsidkarens oaktsamhet i bokföringen kan vara en av orsakerna till bokföringsbrott.

Metod: För att uppnå syftet så använde vi oss av en kvalitativ metod för att få en djupare förståelse av ämnet. Vi inhämtade vårt material till referensramen från litteratur samt lagar såsom bokföringslagen, årsredovisningslagen och brottsbalken. Material till empirin var hämtad från tre intervjuer med personer som besitter relevant kunskap, en skattebrottsutredare, en konkursförvaltare och en åklagare.

Slutsats: Det vi har kommit fram till i vår uppsats är att oaktsamhet i bokföring är en orsak till bokföringsbrott, främst i mindre företag som inte har resurser till att upprätta bokföring på ett sätt som ger en rättvisande bild av företagets ekonomiska ställning.

Date: 2021-06-03

Level: Bachelor thesis in Business Administration, 15cr

Institution: School of Business, Society and Engineering, Mälardalen University

Authors:    Nabil Abdullah   Linnéa Rossander    Damilola Samuel

                    (98/09/02)          (98/08/14)           (98/01/10)

Title: Telecommuting and Motivation during the pandemic

Tutor: Ali FarashahKeywords: Telecommuting, motivation, COVID-19, Self-Determination Theory, work-life balance.

Research questions: 1. To what extent has the rapid increase in telecommuting due to the COVID-19 pandemic affected the motivation of employees and managers?

2. What aspects affect employee motivation in a telecommuting environment?

Purpose: The research aims to understand how motivation amongst employees and managers has been affected while telecommuting, compared to when they previously worked at the office before the wake of the COVID-19 pandemic.'

Method: The research has a deductive approach, building on existing theories and studies as a premise for secondary data. The authors utilize primary data through a quantitative survey, collected from employees and managers across several industries.

Conclusion: The study found that the overall motivation in the telecommuting context was equally neutral and positively affected. Competence was the predominant predictor variable for employee motivation. 

Purpose: The purpose of this study is to analyse the positive impact of digitization on the production environment and challenges that may come along with digitalization. This study goes further on to looking into how to increase the use of digital tools. Method: The method used in this study is mainly based on an interview study, where interviews are carried out with expertise of the field of digitization. Literature study was used to compliment the interview study with previous scientific studies on the field. The literature used is based on scientific articles, reports, government reports and relevant previous studies related to the subject. Results: The results from the interview study showed that the use of digital tools had positive impact on the construction stage. The most important benefit of digitization is the information management. There are also economical and work environmental benefits as well as higher work productivity. However, there are no exact figures showing these profits. The result also shows what challenges can be encountered and how these challenges can be best avoided. In addition, this study highlights how the industry should go about increasing the use of digital tools. Conclusion: The conclusions that can be drawn are that digitization has positive impact in construction, but challenges can arise. These challenges can be avoided through cooperation between companies and participantes to achieve a more digitized construction stage.

The amount of residues generated from biogas production has increased dramatically due to the worldwide interest in renewable energy. A common way to handle the residues is to use them as fertilizers in crop production. Application of biogas residues to agricultural soils may be accompanied with environmental risks, such as increased N2O emission. In 24-d laboratory experiments, N2O dynamics and total production were studied in arable soils (sandy, clay, and organic) amended with one of two types of anaerobically digested biogas residues (BR-A and BR-B) generated from urban and agricultural waste and nondigested cattle slurry (CS) applied at rates corresponding to 70 kg NH4+-N ha(-1). Total N2O-N losses from the sandy soil were higher after amendment with BR-B (0.32 g N2O-N m(-2)) than BR-A or CS (0.02 and 0.18 g N2O-N m(-2), respectively). In the clay soil, N2O-N losses were very low for CS (0.02 g N2O-N m(-2)) but higher for BR-A and BR-B (0.25 and 0.15 g N2O-N m(-2), respectively). In the organic soil, CS gave higher total N2O-N losses (0.31 g N2O-N m(-2)) than BR-A or BR-B (0.09 and 0.08 g N2O-N m(-2), respectively). Emission peaks differed considerably between soils, occurring on Day 1 in the organic soil and on Days 11 to 15 in the sand, whereas in the clay the peak varied markedly (Days 1, 6, and 13) depending on residue type. In all treatments, NH4+ concentration decreased with time, and NO3- concentration increased. Potential ammonium oxidation and potential denitrification activity increased significantly in the amended sandy soil but not in the organic soil and only in the clay amended with CS. The results showed that fertilization with BR can increase N2O emissions and that the size is dependent on the total N and organic C content of the slurry and on soil type. In conclusion, the two types of BR and the CS are not interchangeable regarding their effects on N2O production in different soils, and, hence, matching fertilizer type to soil type could reduce N2O emissions. For instance, it could be advisable to avoid fertilization of organic soils with CS containing high amounts or organic C and instead use BR. In clay soil, however, the risk of N2O emissions could be lowered by choosing a CS.

Digital kommunikation är idag självklart för de allra flesta människor, alla kommunicerar digitalt via olika sorters enheter och kanaler. Dock kommer den digitala kommunikationen i väldigt många olika former så kan det ibland bli svårt och komplext för alla att hantera denna sorts kommunikation. Denna studie har för avsikt att skapa ett underlag för en mer komplett och kontrollerbar kommunikation via digitala medel, samt hur ledarskap kan främjas via kommunikation i digital form. Detta ska bidra med en grundläggande kunskap kring hur en organisation bör hantera och förmedla sin information och kommunikation via digitala medel.

Studien fokuserar på att skapa en förståelse för hur digital kommunikation upplevs av mottagaren. För att därifrån kunna se hur denna upplevelse kan föras närmare den fysiska kommunikationen mellan en ledare och medarbetare. I ett samarbete med Barn och utbildningsförvaltningen, en väldigt stor organisation med ansvar för all grundutbildning i Eskilstuna kommun, det vill säga allt från förskola upp till gymnasial utbildning. Denna organisation har analyserats genom en induktiv forskningsmetod med kvalitativa intervjuer, dessa har varit grunden för att samla in data. Genom dessa kvalitativa intervjuer samlas åsikter och tankar in från medlemmar av alla olika delar av organisationen för att skapa en heltäckande bild om hur den digitala kommunikationen upplevs och fungerar.

Kunskapsbidragets syfte för denna uppsats var att få fram kunskap om hur en digital kommunikationsmiljö bör utformas för att organisationer ska bli mer effektiva, ha ett bra kommunikationsflöde samt mindre informationsbortfall. Detta syfte anses vara uppfyllt genom slutsatserna utifrån teori och empiriinsamling. Där en organisation med en bra struktur, organisationskunskap samt grundtanke har alla möjligheter att då utveckla sina ledare. Detta kan i sin tur utveckla medarbetare och därmed skapa en mer effektiv organisation, med bra och tydliga kanaler där alla är införstådda hur dem fungerar.

Digital kommunikation är idag självklart för de allra flesta människor, alla kommunicerar digitalt via olika sorters enheter och kanaler. Dock kommer den digitala kommunikationen i väldigt många olika former så kan det ibland bli svårt och komplext för alla att hantera denna sorts kommunikation. Denna studie har för avsikt att skapa ett underlag för en mer komplett och kontrollerbar kommunikation via digitala medel, samt hur ledarskap kan främjas via kommunikation i digital form. Detta ska bidra med en grundläggande kunskap kring hur en organisation bör hantera och förmedla sin information och kommunikation via digitala medel.

Studien fokuserar på att skapa en förståelse för hur digital kommunikation upplevs av mottagaren. För att därifrån kunna se hur denna upplevelse kan föras närmare den fysiska kommunikationen mellan en ledare och medarbetare. I ett samarbete med Barn och utbildningsförvaltningen, en väldigt stor organisation med ansvar för all grundutbildning i Eskilstuna kommun, det vill säga allt från förskola upp till gymnasial utbildning. Denna organisation har analyserats genom en induktiv forskningsmetod med kvalitativa intervjuer, dessa har varit grunden för att samla in data. Genom dessa kvalitativa intervjuer samlas åsikter och tankar in från medlemmar av alla olika delar av organisationen för att skapa en heltäckande bild om hur den digitala kommunikationen upplevs och fungerar.

Kunskapsbidragets syfte för denna uppsats var att få fram kunskap om hur en digital kommunikationsmiljö bör utformas för att organisationer ska bli mer effektiva, ha ett bra kommunikationsflöde samt mindre informationsbortfall. Detta syfte anses vara uppfyllt genom slutsatserna utifrån teori och empiriinsamling. Där en organisation med en bra struktur, organisationskunskap samt grundtanke har alla möjligheter att då utveckla sina ledare. Detta kan i sin tur utveckla medarbetare och därmed skapa en mer effektiv organisation, med bra och tydliga kanaler där alla är införstådda hur dem fungerar.

Detaljhandeln står inför ett stort skifte för att kunna tillgodose alla de nya krav som kunderna sätter på företagen. Företag och organisationer behöver hantera digitaliseringen som sker och förändrar deras marknad otroligt snabbt. Denna studie har för avsikt att skapa underlag för en innovativ affärsmodell. Denna modell ska bidra till att hjälpa organisationer, att skapa en bild för hur organisationer behöver använda tid och resurser till att kunna vara relevanta men också utvecklas i och med den förändrande marknaden. Fokus i studien ligger på vilket sorts värde kunderna erbjuds samt hur fysisk och digital handel kan samverka. I samarbete med Lindex, en väldigt stor aktör inom detaljhandeln, med sitt fokus på kläder för kvinnor och barn. En induktiv forskningsmetod med kvalitativa intervjuer som grund användes för att samla in data. I och med dessa intervjuer kunde åsikter och tankar från medlemmar inom organisationen, samt kunder med perspektiv från utifrån fångas upp för att skapa en heltäckande bild hur organisationen ser ut och uppfattades.Det som studien visade var att värdeerbjudandet skiljer sig i den fysiska och digitala handeln men de visade även att erbjudandet i de olika kanalerna bör inte vara densamma. Utan istället skapa en mer personlig upplevelse för kunden. Som hjälper kunden vare sig de väljer att handla online eller i fysisk butik.I studien framgår det även hur den individuella servicen som personalen kan ge genom rekommendationer och inspiration utifrån kundens tidigare köp. Det tillsammans med vad som är de nya trenderna för tillfället för att kunna ge ett mer helhetserbjudande med individualitet till deras kunder.Med hjälp av studiens handledare Handledare Erik Lindhult. Skriven av Pontus Enehöjd & Maximilian Adamsson.

The purpose of this thesis was to explore what challenges are identified in project portfolio management (PPM) in an internal multi-project environment. The aim of this study was to find the underlying reason for the occurrence of challenges in terms of how these challenges occur, and why do they occur. To realize the purpose and the aim of the study, the research was conducted at ABB Components, a business unit of ABB Group. Further, based on identified challenges provide a set of guidelines and recommendations for managing and countering the challenges.

To understand the research problem a literature review was employed and a case study was conducted at ABB Components. The purpose of the literature review was to gain a theoretical background related to the research topic, identify challenges or problems, and potential solutions, with the purpose of establishing a connection to the challenges identified in the case study. The empirical work consisted of the case study conducted at ABB Components and was constituted by interviews person. The analysis of the results was validated with a workshop held with interviewees, with discussions regarding the findings. Guidelines and recommendations for managing challenges related to project portfolio management were designed from the results of empirical and theoretical work.

The 11 main challenges related to project portfolio management were identified throughout three defined project phases, initiation of a project, execution of a project and project closure, and was appearing either in one phase or across phases. The challenges in this research were correlated to four main causes; limited resources (budget & time), limited resources (personnel), vague directives, and project maturity. The identified challenges can be encountered and managed by utilizing existing models for project management, improved information handling, expanding the notion of criteria for project success, performing a resource capacity analysis, and planning for the project closure.

The theoretical and practical work have contributed to a collective analysis of what types of challenges are evident in phases throughout a single project, and what outcomes these challenges can have on a project portfolio in an internal multi-project environment and . It has to some extent indicated differences among challenges and causes evident in multi-project settings, for projects that are classified as internal development or product development, implicating differences throughout the project phase. Furthermore the challenges have pivoted around the three main themes centered indicating that there are challenges related to each phase of the project life, as well as challenges which are apparent across the project phases.

Abstract

Title: Accounting and money laundering, a study on how auditors apply the law on money laundering

Date:  May 29^th 2013

University: Mälardalens University

Institution: School of economy, society and technology

Level: Bachelor thesis in business economy, 15 credits

Authors: Pavle Adasevic 910731 Oskar Hallberg 900508

Advisor: Kent Trosander

Keywords: Money laundering, Law of money laundering, Auditor, ABL

The main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?

Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.

Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports. Primary data are interviews with three respondents, two auditors and one person from the financial police.

Conclusion: The study shows that auditors apply the law in their work. Although the Money Laundering law can be regarded as clear and applicable thou the design however can be discussable. A hypothesis of a new concept that has been discovered from the study is companysmurfing.

In 2015, the United Nations decided to make the world better through 17 sustainable goals containing 169 sub-goals to be achieved by 2030. To meet these goals, all countries, organizations and individuals must cooperate. Each country has its own responsibility to ensure that its various activities contribute to meet these goals. Energy companies play an important role and have a direct impact on many of the sustainable goals when it comes to social, economic and environmental issues. The sustainable goals are about for example combating CO2 emissions, equality, unsustainable energy systems, unsustainable consumption etc.

The purpose of this work is to evaluate Göteborg Energi’s impact on the goals in Agenda 2030. The purpose is to investigate and analyze how Göteborg Energi performs, impacts, and can improve based on the sustainable goals in UN Agenda 2030.

This work is limited to Göteborg Energi and the City of Gothenburg. All input data are obtained from Göteborg Energi and therefore the results are only related to Göteborg Energi's operations. Of Agenda 2030's 169 sub-goals, the focus will only be on 24 sub-goals that are relevant to Göteborg Energi. Literature studies and all inputs data have been obtained from environmental reports, interviews and sustainable reports from Göteborg Energi.

Based on the results of the total relevant sub-goals, Göteborg Energi fulfills 14 sub-goals and partly fulfils 8 sub-goals. Of the total relevant sub-goals, there are only 2 sub-goals that Göteborg Energi does not fulfils. The technical energy measures that proposed for Göteborg Energi led to a 166 tones reduction of CO2 emission and also a saving energy of 711 GWh.

The purpose of this paper is to study how communication enables knowledge integration within transnational projects. Using longitudinal case study data to explore the theoretical arguments, interesting findings emerge. The main finding is that knowledge integration within the transnational project was hampered by ignorance – among project managers and members – of the impact and link between the use of different communication tools, subsequent communication process and knowledge integration. Other findings relate to how institutionalised behaviour persist change and subsequently partly explained why the communication process and thereto related communication tools were not adjusted to new circumstances and conditions. Finally, communication is an inherent part of knowledge integration within a transnational project and there is a need for communication to be sensitive to the complexity of the knowledge being integrated.

Since the end of the 20th century, foreign names in the Swedish labor market have led to ethnic discrimination. This has driven immigrants to undergo name changes in order to pursue jobs and become an ordinary tax paying Swede. The purpose of this study is therefor to investigate if immigrants face ethnic discrimination on the Swedish labor market and its eventual effects. Furthermore, the purpose is also to investigate what the phenomenon of name change means for democracy in terms of inclusion, exclusion, and political justice. This will be done by applying the qualitative research method in five semi-structures interviews. The five interviews will then, in combination with the theoretical definitions of inclusion, exclusion, and political justice, inform the results of the study. Lastly, it can be concluded that experiences of ethnic discrimination that have led foreign individuals to change their name, can be described in terms of the denial of their feelings and skills. The outcome and effects are positive both at work and emotionally. Carrying out name changes is an individual choice based on free terms and is therefore judged democratically. This instead becomes a matter of political justice due to social constructions that determines the remaining outcomes and our positions in society. 

Abstract

Date:                                 2020-01-24

Level:                       Bachelor thesis in Business Administration, 15 cr

Institution:                School of Business, Society and Engineering, Mälardalen University

Authors:                           Jessica Adolfsson             Sara Tekle            Mozhgan Azari Ghalati

Title:                          “Let me know if I interrupt” - A case study about leadership, diversity work and organizational culture.

Tutor:                        Andreas Pajuvirta

Keywords:                Leadership, diversity work, inclusion, employees, organizational         culture and communication.

Questions:               How can leadership contribute to create an inclusive organizational culture that promotes diversity? How do leaders work with diversity work and how is diversity work perceived by employees?

Purpose:                  The purpose of this study is to investigate how leadership can contribute to create an inclusive organizational culture that promotes diversity. A case study examines how the leader works with diversity work and how employees perceive that it works in practice.

Method:                    In this study, a qualitative research method was used where empirical data were collected via a semi-structured interview with a leader within the selected organization. In order to be able to compare whether the employees in the organization share the same view of the diversity work as the leader, a quantitative research method was also carried out in the form of questionnaires to the employees. The empirical evidence from the interviews together with theory forms the basis for the analysis and the answers to the questions.

Conclusion:             In order to create an inclusive organizational culture, it is important that a leader includes several perspectives, respects all individuals similarities and differences and make all employees feel seen, confirmed and involved. To do this, communication and feedback is an important part.

The leader of the organization where the case study has been conducted strives to have as many diverse groups as possible as this enriches the organization and represents the society in which we live.

The leader also adds that the organization needs to be better of hiring young, old and overweight people. The employees feel that the diversity work in the organization works well.

Self-compacting concrete has soon been around for a decade. Recently the prefabrication industry has started to use this fairly new concrete type in larger scales, mainly because of its distinctive properties.  There are still certain areas that need to be thoroughly examined, such as bond capacity. There have been very few studies regarding shear capacity due to the fact that the procedure is complicated.

This report will highlight a method to examine the shear capacity of different surfaces that have been prewetted as well as non-prewetted surfaces. The surface areas follow BBK 04’s and Eurocode 2’s demand for surface roughness.  A smooth surface will be completed in order to confirm if the different shapes influence the bond strength by shear stress or not.                       

The purpose of this essay is to measure the bond strength within the shear capacity as well as examine the impact it has on surface roughness and treatment for shear bond.

The method used to identify the shear capacity is called L-shaped Push-Off Test. The dimension of the object was selected with the help of a previous research paper. The Sand-Patch method is predominantly used to measure the surface roughness. 

The results showed no difference between the demands of surfaces of BBK04 and Eurocode 2 considering the shear capacity. However the non-prewetted surface was measured with the highest shear capacity value. Apart from the shear strength, deformation was measured in both vertical and horizontal direction and it was clearly shown that the vertical deformation was measured to be ten times higher than the horizontal deformation.  There was no difference between the BBK 04 and Eurocode 2 considering the vertical deformation. However the difference occurred on the horizontal direction between BBK 04 and Eurocode 2 where the specimens of Eurocode 2 received three times higher deformation compared to BBK 04. The conclusion can be drawn that the surface roughness of BBK 04 would be more suitable than eurocode2 considering deformation.     

The overall result was that the surface treatment with the demands of BBK 04 and Eurocode 2 showed minor difference after being measured with the Push-Off Test method. This has been confirmed with the estimated shear capacity (1.2 MPa). The results revealed that the treatment of surface could be made in either way, brush or rake. As a conclusion the assessment of the shear strength showed that Eurocode 2's demand is too strict comparing demands of BBK 04.

Date: 2021-09-30

Level: Bachelor thesis in Business Administration, 15cr

Institution: School of Business, Society and Engineering, Mälardalen University

Authors: Abdi Rahman Ahmed, Abdulkarim Al Jehani, Rashid Oumar                   

Title: A case study on the food chain stores CSR-work in a pandemicTutor: Johan GrinbergsKeywords: CSR, Epidemic, Pandemic, Covid-19, Sustainability, Initiative & Guidelines

Research questions:

How did companies in the food industry change their view of corporate social responsibility as a result of Covid-19?What do food chains' organizational process look like in a pandemic, was it on their own initiative or guidelines from stakeholders?Purpose: The purpose of this case study is to describe how the Covid-19 pandemic has affected companies in the food industry's view of social responsibility. This study also aims to investigate whether organizations' change process was on their own initiative or clear guidelines from stakeholders.

Method: A qualitative method has been used where semi-structured interviews were conducted to collect primary data from five selected respondents. A literature review was conducted to describe and analyze theories that supplement primary data. In addition, secondary data has been obtained from relevant sources as well from various scientific articles.

Conclusion: After collecting the empirical data, which was then analyzed in connection with the theory, the study concludes that the change process was adapted and enabled various agencies to both combat the spread of Covid-19 and support the company's stakeholders as a result of the pandemic.

A project manager's responsibility in a project is to lead the project to specified goals with defined specifications. These goals must be achieved within a time related and economic framework. To achieve these goals, a project manager needs to early plan and implement a financial plan for the project. If the project manager lacks sufficient competence it may result in financial losses and failed project.  The present thesis was accomplished in collaboration with the construction company, JM AB, and the study consists of three parts. An extensive literature review has been conducted in which the theoretical perspective around the project have been analyzed. Interviews with project managers and site visits were conducted in order to achieve a deeper understanding of how JM works with timetables and existing competency development plans. The study shows that the project manager at JM AB is primarily involved in the early stages and the final stage of the project planning. Furthermore, this thesis showed that the project manager's skills development first of all takes place in daily work. In addition, the results showed that experience from previous work constitutes the most important skills development for the project managers and that activities such as formal courses also a contribute to stronger competence for the project manager.

The aims of this research are to enhance industry-university collaboration and to design learning experiences connecting the research front to practitioners. We present an empirical study with a qualitative approach involving teachers who gathered data from newly developed advanced level courses in artificial intelligence, energy, environmental, and systems engineering. The study is part of FutureE, an academic development project over 3 years involving 12 courses. The project, as well as this study, is part of a cross-disciplinary collaboration effort. Empirical data comes from course evaluations, course analysis, teacher workshops, and semi-structured interviews with selected students, who are also professionals. This paper will discuss course design and course implementation by presenting dilemmas and paradoxes. Flexibility is key for the completion of studies while working. Academia needs to develop new ways to offer flexible education for students from a professional context, but still fulfil high quality standards and regulations as an academic institution. Student-to-student interactions are often suggested as necessary for qualified learning, and students support this idea but will often not commit to it during courses. Other dilemmas are micro-sized learning versus vast knowledge, flexibility versus deadlines as motivating factors, and feedback hunger versus hesitation to share work. Furthermore, we present the challenges of providing equivalent online experience to practical in-person labs. On a structural level, dilemmas appear in the communication between university management and teachers. These dilemmas are often the result of a culture designed for traditional campus education. We suggest a user-oriented approach to solve these dilemmas, which involves changes in teacher roles, culture, and processes. The findings will be relevant for teachers designing and running courses aiming to attract professionals. They will also be relevant for university management, building a strategy for lifelong e-learning based on co-creation with industry.

Abstract

Date: [2018-06-01]

Level: Bachelor thesis in Business Administration, 15 cr

Institution: School of Business, Society and Engineering, Mälardalen University

Authors: Ruqiyo Ahmed, Benedetta Axente, Lana Fathulla

Title: The Relationship Between Business And Society

Supervisor: Konstantin Lampou

Co-assessor: Pär Blomkvist

Keywords: CSR, Corporate Philanthropy, Core Competencies, Strategic Philanthropy

Research Question:  How is corporate philanthropy implemented in an organization?

Purpose: The purpose of this study is to get a deeper understanding of how organizations implement philanthropy in their business. This study further aims to answer the research question by explaining the essence of strategic philanthropy, how organizations can benefit from it and some misconceptions against philanthropy.

Method:  This study is done through a qualitative research method. Primary data was collected by semi-structured interviews with three companies. Secondary sources was collected to complement the data collection.

Conclusion: The findings of this paper suggests that with a strategic philanthropic approach an organization can benefit with an enhanced image and increased customer loyalty. Furthermore, it is proposed that engaging in philanthropic activities an organization will be able to attract and retain their employees. By implementing a strategic philanthropy, an organization can better choose which philanthropic issues to tackle.

This thesis presents a study of competence and knowledge needs of project engineers to be able to manage projects successfully. The aim of the thesis is to identify how to feedback competences and experiences into the project management process. The guidebook provides guidance to what a project engineer needs to focus on to become more skilled and to become a more effective project manager.

A literature study was performed to get a better understanding of the project manager's role. A detailed study was performed on the duties of project engineers and project managers. The literature study was based on books and reports as well as an information research by the Internet. An interview with five project managers and five project engineers was conducted to compare theory with practice. Based on the respondents' answers and the results from the literature study a handbook outlining what the project engineer can do to improve their project management skills.

The thesis concludes that competence development depends on individual motivation. Every individual have their own goals and they are stimulated by different motivational factors. Some aims high to become CEO for a company, while other are satisfied with their positions and it doesn’t mean that all project engineer / project manager strives for continuous development.

The main question of the thesis was: "What skills are needed for project engineers to develop their skills in project management?”. The results of the thesis show that without learning from their mistakes and problems that were made in previous project and by making their own mistakes the project engineer will not develop or become a more efficient project manager. By learning from experiences from previous projects the project engineer can save significant time when facing similar problems in new projects. Recording and using this knowledge may contribute to more effective solutions and thus reducing time lost unnecessarily.

This study aims to investigate the effects of ventilation rate, indoor air temperature, humidity and using a heat recovery ventilation system on indoor radon concentration and distribution.

Methods employed include energy dynamic and computational fluid dynamics simulation, experimental measurement and analytical investigations. Experimental investigations primarily utilize a continuous radon meter and a detached house equipped with a recovery heat exchanger unit.

The results of the dynamic simulation show that the heat recovery unit is cost-effective for the cold Swedish climate and an energy saving of about 30 kWh per  floor area per year is possible, while it can be also used to lower radon level.

The numerical results showed that ventilation rate and ventilation location have significant impacts on both radon content and distribution, whereas indoor air temperature only has a small effect on radon level and distribution and humidity has no impact on radon level but has a small impact on its distribution.

Purpose: The purpose of this paper is to describe the use of computational fluid dynamics (CFD) to simulate indoor radon distribution and ventilation effects. This technique was used to predict and visualize radon content and indoor air quality in a one-family detached house in Stockholm. The effects of intake fans, exhaust fans and doors on radon concentration were investigated. Design/methodology/approach: In this study a mechanically balanced ventilation system and a continuous radon monitor (CRM) were used to measure the indoor ventilation rate and radon levels. In a numerical approach, the FLUENT CFD package was used to simulate radon entry into the building and ventilation effects. Findings: Results of the numerical study indicated that indoor pressure created by ventilation systems and infiltration through doors or windows have significant effects on indoor radon content. The location of vents was found to affect the indoor radon level and distribution. Research limitations/implications: It may be possible to improve any discrepancies found in this article by using a more refined representation of grids and certain boundary conditions, such as pressure and temperature differences between inside and outside and by considering some real situations in residential buildings and external situations. Originality/value: From the viewpoints of indoor air quality (IAQ) and energy savings, ventilation has two opposing functions; on the positive side it enhances IAQ and the establishment of thermal comfort, and on the negative side it increases energy consumption. This paper describes the search for a solution to cope with this contradiction.

CFD is widely used in indoor air quality, air flow pattern, indoor pollutant distribution and thermal comfort as a cost effective and powerful tool and it can be used to predict, estimate and visualize the indoor radon level. The intention of this article is to use computational fluid dynamics (CFD), as a standalone tool to simulate indoor radon distribution and ventilation effects. This technique can be used to predict and visualize radon content and indoor air quality throughout a one family detached house in Stockholm. In this study a mechanical balanced ventilation system and a continuous radon monitor (CRM) were also used to measure the indoor ventilation rate and radon levels. In numerical approach the FLUENT, CFD package was used to simulate radon entry into the building and ventilation effects. Results of numerical study indicated that indoor pressure made by means of ventilation systems and infiltration through door or window has significant effects on indoor radon content. It is observed that the location of vents can affect the indoor radon level, particularly in breathing (seating) zone. The analytic solution is used to validate numeric results at 3 distinct air change rates. The comparison amongst analytical, numerical and measurement results shows close agreement.

Purpose: This paper aims to investigate the impact of heat recovery ventilators (HRVs) on the energy use and indoor radon in a one family detached house. Heat recovery ventilation systems, because of reducing ventilation loss through recovered exhaust air, can play a good role in the effectiveness of ventilation to reduce energy use. In addition HRVs can maintain pressure balance and outdoor ventilation rate at a required level to mitigate indoor radon level. Design/methodology/approach: In this study, a multizone model of a detached house is developed in IDA Indoor Climate and Energy (IDA ICE 4.0). The model is validated using measurements regarding use of energy for heating, ventilation and whole energy use. The performance of the heat recovery ventilation system is examined with respect to radon mitigation and energy saving by measuring the radon concentration and analyzing the life cycle cost of a heat exchanger unit. Findings: The results of the measurements and dynamic simulation showed that the heat recovery ventilation system could lead to 74 per cent energy savings of the ventilation loss, amounting to about 30 kWh m-2 per year. Life cycle cost analysis used for assessing total costs and the result showed that using this system is quite cost-effective and investment would payback during 12 years. Research limitations/implications: Limitations of this study generally refer to radon measurement and simulation because of radon complex behavior and its high fluctuations even during short periods of time. Practical implications: Heat recovery ventilation systems with reducing radon concentration improve indoor air quality and decrease environmental problems with energy savings. Social implications: Using balanced heat recovery ventilation can have benefits from the viewpoint of environmental impacts and household economy. Originality/value: Employment of a heat recovery unit to control indoor radon level is a new usage of this technology which along with energy savings can improve sustainable development.

Date: 02.06.2021

Level: Bachelor thesis in Business Administration, 15 cr 

Institution: School of Business, Society and Engineering, Mälardalen University 

Authors: Naomi Akafare Akelmu                      Mihaela Dafinova Mihaylova

                         (90/08/18)                                                  (98/01/17)

Title: Exploring budgeting as an underlying guidance tool for the management of externally induced crises

Tutor: Leanne Johnstone

Keywords: crisis management, sensemaking, strategy, strategizing, organizational learning, budgeting

Research question: How can budgeting assist crisis management during the Covid-19 pandemic, using the aviation industry as an empirical context?

Purpose: Drawing upon the contingencies of managing externally induced crises and thus, the inherent lack of a single effective approach, this research attempts to uncover the role of budgeting in assisting crisis management practices, by marrying management and accounting literature.

Method: Using the crisis of the Covid-19 pandemic in the aviation industry as an empirical context, a mixed-method research design was employed, with both qualitative and quantitative techniques. Primary data was collected through interviews with managers for a thematic analysis, and secondary data from interim financial reports was used for statistical accounting analysis.

Conclusion: The alternative budgeting process provides possibilities for forecasting and reference during crisis management and thus, managers can receive practical guidance on their performance. That, in turn, minimizes the complexities (uncertainty, threats and time pressure) of crises and reduces crisis’ impact on organizations.

Key contribution: Employing alternative budgeting methods in managing externally induced crises increases the measurability of reactions through budgeting’s functions, by quantifying the sensemaking process, strategizing process, and organizational learning, which are discovered to occur simultaneously during crisis management.

This paper investigates green consumer behavior by analyzing women's attitudes towards purchasing organic cosmetics in Sweden in order to determine the factors that influence their purchasing behavior. The study is based on the modified Theory of Planned Behavior (TPB) explained with primary data collected through an online survey of 220 women who live in Sweden. The findings are in line with the previous studies, which confirm that consumers' attitudes towards green products have a positive influence on purchase intention. Moreover, this study has found that the individual's education and income level have a positive relationship with attitude and future purchase intention.

As a structural engineer there is some knowledge concerning concrete that is essential to know. When designing buildings, it’s always of most importance to know how to dimension the necessary reinforcement for certain types of wall beams. It’s quite normal for a building to have wall beams. To calculate each wall beam in every project by hand is unnecessary process. The main purpose with this report is to help structural engineers increase their knowledge about wall beams. Theoretically explained and shown how the calculations work. This report also contains a calculation template and shows how to use the calculation template that has been designed to abridge the calculations of a structural engineer. The focus of this report lies in showing how the specific hand calculations are made and how those calculations have implemented in the excel file which dimensions the amount of required reinforcement for wall beams. Throughout the report it’s explained what conditions are necessary to know by the user of the template. Initially the theory behind wall beams analogy has been explained. It’s in the essence of this report to develop the understanding of each calculation being made. The theory has been completed with explanation of each calculated part and what necessary check-ups are obligatory. As a result, one actual example has been calculated. Firstly, by hand for it to then be compared to the calculations made by the template. This is to verify that the calculations being made by the template are indeed accurate.

The function of a flue-gas quench is to remove additional contaminants from flue-gas and to reduce the wastewater from a waste incineration plant. The aim of this degree project is to find how the system is affected by using a quench and what factors limits the performance. This is done by modelling and simulating a waste incineration plant in Aspen Plus. Data and plant schematics were obtained by a study visit to Mälarenergi Plant 6 situated in Västerås, Sweden, which were used as model input and for model validation. The results have shown that the amount of wastewater can be reduced by more than half compared to a plant without a quench. The heat produced in the condenser, when discharging water to the boiler, would be lowered by up to 20%. For systems with a quench present when more water was discharged to the boiler both the heat production and the pollutant capturing became better. However, the system has limits regarding the amount that could be recirculated, in the form of temperature limits in different parts of the system. In addition, if the heat load is low there is an insufficient amount of wastewater generated in the condenser to run the quench. In that situation, clean (fresh) water needs to be used instead. Using clean water is unwanted since the plant will then consume more resources while still producing less heat than a plant without a quench would.

Progressive collapses may occur when a bearing wall is eliminated for various reasons. It can be a gas explosion or collision accident of a train or a vehicle, but also during renovation of a building component. After the wall has been eliminated, the building should be undamaged and not suffer a progressive collapse. Such an event can be avoided through a vertical link. The purpose of this study is to examine how secure today's vertical strap’sare against progressive collapse, and to find a solution for reduced risk of collapse Method: This study includes a literature review and a case study. The literature review was performed by a deepening of the existing literature that investigated the progressive collapse and the vertical drag strip. The studies found through the database Google school and Discovery. The case study was conducted in Kadesjös which is an engineering office where drawings and calculations were performed. Result: The result indicates that the vertical strap used today cannot withstand the design load if the entire wall (including the screw attachment) is eliminated. The threaded rod will then be pulled out of the floor and a progressive collapse occurs. By mounting a 70x70mm plate in the floor this can be prevented. Without the plate it takes only 58 kN to pull out the threaded rod from the floor, but with the plate the connection’s capacity is increased to 100 kN and then the anchorage pipe limits the capacity. Conclusion: The conclusion of this thesis is that a plate that increases the vertical strap’s capacity and thereby increases the safety against progressive collapse should be used.

At present, the construction industry is growing in the worldwide, which means that business andagreements between companies can occur with any complications. International purchases have shownan increase by construction companies to reduce financial expenses in a construction project. In aninternational purchase of prefabricated concrete elements, more aspects need to be maintained for theproduct to be used in Sweden. Although international purchases are a way to reduce project costs, newobstacles and risks arise that must be managed correctly.The purpose of this report is to examine on how a certification body and construction company worksto ensure international purchases of prefabricated concrete elements reach existing Swedishrequirements. As well as highlighting the method for meeting the requirements and the environmentalimpact caused by international purchases.The certification body Nordcert, which is represents certification of products, and the constructioncompany PEAB, which is the biggest representative for international purchasing, have contributed tothis report. Through the subject reference framework, regulations, standards, certification, control andenvironmental impact have been highlighted as the basis for an international purchase to be carried outin a correct manner.The results showed a way to ensure the quality and ability of a concrete product with the help of BBCcertification and procedures for product fulfillment that are set for the Swedish market. But also,difficulties with imports such as "just-in-time" deliveries that are there to reduce the cost of aconstruction project. As they create environmental footprints at an early stage in the manufacture ofconstruction products until delivery, values between domestic and imported goods are presented usingdiagrams. Increases in imports show lower greenhouse gas emissions compared to domestic ones, butin turn cause increased emissions in the country that produces the goods.The current process for meeting the Swedish requirements for prefabricated concrete elements fromabroad is at a good level, but it also has development opportunities that will help reduce costs andenvironmental footprint. The environmental impact of the construction sector in Sweden hasdiminished from a domestic production perspective, but at the expense of increasing the environmentalfootprint of import trade, which has increased gradually.