Bakgrund: År 2004 beslutade Europeiska Unionen (EU) att inrätta nya internationella re-dovisningsstandarder (IFRS). Ett beslut som influerades av International Accounting Stan-dard Board (IASB) och som kom att innebära väsentliga förändringar för noterade bolag. Syftet med IFRS är att försöka harmonisera de olika europeiska ländernas redovisningsme-toder för att öka den internationella jämförbarheten. IFRS 3-Business Combinations som be-handlar regler angående företagsförvärv, är en del av IFRS. I jämförelse med tidigare svenska regler ställdes det, i samband med införandet av IFRS 3, högre krav angående iden-tifiering av förvärvade tillgångar vid ett företagsförvärv.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

If Sweden want to be able to compete internationally with its production capacity,it is important to work actively with production development and production ofresource-and time-efficient. This report is a bachelor thesis of 15 hp conducted atthe University of Halmstad. Using the principles of continuous improvement andLean Production, the author developed a concept for HAGS Aneby AB to changeto the customer order driven assembly of spring toys.First of all, the theories of Lean Production, logistics and ergonomics are used tobuild and present a theoretical framework for further examination. Then, toachieve the target, the current assembly process is analyzed to develop some firstconceptual ideas for improvement. In order to develop the best advice, theconcepts are evaluated against the company?s requirementsThe developed action plan gives recommendations on how the company shouldrestructure their assembly process and the organization of the related departmentin order to produce spring toys in a more time efficient and lean way.

This paper contains a study where we apply cross media and storytelling into the design process of a practical commercial campaign. The purpose is to learn more and deeper by using cross media and the ideal of storytelling practical. We applied a qualitative method for research of the project to provide a high-quality empirical work. The result shows that by using well-structured story early in the design process you will easily succeed with your cross media design..

The technological development and increasing popularity for integrated multichannel solutions constitutes both severe opportunities and challenges for todays' and tomorrows' retailers. On the account of consumers leaving traces when using digital channels and the technological development enabling retailers to use this information to create relevant offers, goal-congruity is relevant to apply in the multichannel shopping context. Based upon previous research on goal congruity and channel integration, our main purpose in this study is to increase the understanding for how congruity in an offer increases the intention to redeem the offer. Several studies focus on and contrast the product characteristics hedonic and utilitarian. However, it has been stated that it is crucial that research also examines the difference in target audience, buying situation and as examined in this study: buying decision process.

The aim with this study is to identify and discuss discourses in public service policy documents to clarify that public service policy is political and not self-evident. The study's theoretical as well as methodological starting point is the discourse theory of Laclau and Mouffe, which ontological position is that all meaning is constructed by discourses. In the studied material, two discourses have been identified in policy concerning the content in public service media. The responsibility-discourse construct meanings of what content the policy wants to see in public service media and in the quality-discourse meanings of how the content should be is constructed. Public service policy is consistent over the period that has been studied and the study shows that there is consensus in the parliament about the regulation of the content in public service media.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is the result of a thesis performed at Westermo Industrial Ltd with its headquarters in Stora Sundby and it sums up the author's studies for University Engineering in Innovation, Production and Logistics at Mälardalen University.The main goal of the thesis was to identify problems and suggest actions that lead to the reduction of the repair time from 3 weeks to 2 weeks. The key questions that were answered in order to achieve the thesis objectives are: What are the biggest challenges that make the repair process time last for 3 weeks? What are the necessary means and measures in order to reduce the repair length to 2 weeks? The author adjusted the work to the Swedish repairs, repair issues that arise from sell unit Westermo Data Communications AB with its office in Västerås and performed the status report by mapping the repair process, through using observations, interviews and bibliography research studies. A flow map of four sub-processes (Inbound Delivery, BackOffice, Repair Department, and Logistics) was made and each section was observed, where also the employees were interviewed. Data that has been collected was analysed by the author and the decision to execute a workshop that affects Repair Department and Logistics was made.

Dice is one of Sweden's largest game manufacturers. They have produced a game series called ?Battlefield?, which recently celebrated its tenth anniversary, releasing it gradually over the years. In order to create a game some form of work structure is required. In this essay we discover what the Dice work process looks like today and how it has changed over the years.Game development is progressing and market changes require game developers to constantly adapt to the current situation.

Title: A study about the purchasing process of ITLevel: Master thesis in Information Technology and Business Administration, 15 hp, EIK024Authors: Emelie Johanson and Mikael LindströmTutor: Peter Ekman, Mälardalens HögskolaKeywords: IT-investment, purchase, decisionProblem: In the last decades the amount of IT investments increased and has become an important resource within most organizations. IT gives the ability to compete and could also be a condition for many to be able to compete. In different businesses it could vary in where they put their focus when they choose an IT investment. This thesis examines how the purchase process of IT looks. How does processes differs in a bigger company versus a smaller company? From these two perspectives this study examined these research questions: Who makes the decisions whether or not an IT solution should be purchased? What aspects decide when companies are to choose between different IT solutions? Where in the purchase process do problems usually emerge?Purpose: The purpose of this thesis is to describe and analyze the purchasing process of IT from a business perspective.

Volvo in Arvika produces wheel loaders, and the production is based on forecasts. When a machine is ordered, the customer can choose what type of equipment he or she wants, and these equipments are also made forecasts on. This is made by giving each equipment an estimated procentual usage that shows how many of the machines that will use this option. Today two people are working with the forecasts, planer A in Eskilstuna and planer B in Arvika. Planer A makes a forecast based on the historical outcome and planer B then makes adjustments of this based on how many options that are ordered.

People of the modern world consume more than they ever used to do. Because of the close correlation between consumption and the amount of waste, the waste volume is also expected to increase. The purpose of this study is to examine if some measures in the recycling process from Sweden could be implemented in Indonesia. In fact, Indonesia is one of the countries in which the waste management system is struggling. Tetra Pak, one of the world leading producer of food packaging, is studied in this report.

The purpose of this thesis is to explore the co-creation process and how value is created based on a service orientation using a network perspective. The thesis is studied from a social-constructionist philosophy, using a qualitative approach of data collection and the theoretical framework includes network theories, theories of service-orientation and co-creation. We have conducted semi-structured interviews with a small firm and its network, which consists of a customer, a supplier and a partner. We found that Håkansson?s ARA framework combined with Ballantyne and Varey?s triangulation of value-creating activities help to acquire an understanding of the actors? bonds, the resources? ties and the activity links that exist in a network.

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

The aim of this Masters thesis is to understand how librarians develop their reference service. The purpose was to find patterns in how librarians work with reference questions. As a theoretical framework we have used research in the reference field. Where do the skills of the search process come from: education or experience? Answers were sought to the following questions: - How different are the search process in practice compared to theory? - Which similarities and differences are there among the informants? - How important was the education in comparison to the knowledge about the libraries collections? - How did the changes in the school system in 1993 influence reference education and what could the consequences be to the reference knowledge among librarians? We sent out a question form and a search question which was answered by 12 librarians in university and university college libraries.