The last decade has created an increasing pressure on companies to decrease their impact on the environment and to increase their effectiveness of recycling the company?s resources, especially for the steel industry. Companies have also started to realize the economic aspects of an effective internal reverse logistics. In the past the value of an effective internal reverse logistic was something that companies tend to underestimate and there are few academic studies done in this area. The purpose of this essay has been to identify key factors to create an effective in plant storage, transport, sorting and handling of returned steel. From these factors a generalized model for creating an effective return steel flow will be developed.

Friytande bilpooler tillåter envägsresor med start och slut vid vilken parkeringsplatssom helst inom ett avgränsat driftområde, vanligen en stadskärna. Till skillnadfrån traditionella bilpooler, vari bilar alltid ska återlämnas där de hämtats, finns riskatt fordon blir olämpligt fördelade. Driftoptimering genom dynamisk prissättning utvecklades i detta arbete med målet att möjliggöra ett kostnadsffektivt sätt att säkerställa tillgänglighet av fordon, och därmed lönsamhet, i friytande bilpooler.Två modeller för dynamisk prissättning utvecklades, samt implementerades i en prototyp av en IT-lösning för friytande elbilspooler. Grunden till den första modellenutgjordes av en verifierad modell för kostnadsminimering av stationsbaserade bilpooler med envägsresor. Modellen är baserad på MILP och hämtades ur Alvina Keksavhandling Decision support tools for carsharing systems with exible return time and stations (2006).

AimThe aim of this essay is by using a motor skill track to see if there exists any remarkable difference in the motor skill profiles between pupils from our montessori school and the mean score in the "Nytidstest". The questions at issue we had were: How is the motor skill profile on pupils in year 2 and 3 practicing montessori pedagogy? Is the motor skill profile superior or inferior to the mean score in the "Nytidstest"? What factors, if any, concerning the montessori pedagogy affects the results of the test?MethodWe used a motor skill track consisting of 8 stations sellected from the "Nytidstest" adapted for year 3 (the original test consists of 16 stations). Pupils from year 2 and 3 in our chosen montessori school were tested in groups of 4-5 persons each. We made the tests on two occasions each lasting for 100 minutes at the time.

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

The global spread of the Internet has enabled busniesses and consumers in all industries to be better informed. Consequently, the buying process has appeared to become different from what tratditional models implies. As the buying behaviour among customers is evolving, selling companies are responding to this change. This thesis evolves around the consequences that the developing relationship between buyer and seller in business-to-business companies has led to. The topic in focus is the buzzword and phenomena "content marketing" with its marketing and selling strategy.

Fertiliteten hos högavkastande mjölkkor i världen har en negativ trend. Eftersom brunststyrkan avtagit i takt med att mjölkproduktionen ökat, och lantbrukarna har allt mindre tid avsatt för observation av sina djur, finns en växande marknad för automatiska brunstpassningssystem. I denna studie utvärderas ett sådant system; Heatime®. Arbetet är tvådelat, och består av en retrospektiv studie av den eventuella förändring i besättningarnas fertilitetsresultat som uppkommit efter installation av systemet och en enkätstudie som utvärderade hur nöjda 65 lantbrukare var efter inköp. Efter att ha granskat och jämfört fertilitetsdata (antal kor, inkalvningsålder, kalvningsintervall (KI), kalvning till första insemination (KFI), kalvning till sista insemination (KSI), antal inseminationer/serie, 56 dagar non-return, andel dräktiga av nypåbörjade och dräktighetsprocent per insemination) från de databaser som finns i Sverige (kokontroll och seminrapportering) från två år före installation med två år efter konstaterades att dessa värden inte skiljde sig signifikant åt. Detta beror antagligen på att fertiliteten hos mjölkkor är så pass multifaktoriell att det finns fler faktorer än bara brunstpassning som påverkar resultaten. Resultaten av enkätundersökningen visade att majoriteten (94 %) av de som köpt systemet var så pass nöjda att de skulle köpa det igen, och 96 % av dem tyckte sig se en förbättring av fertilitetsresultaten efter installation. Vidare uppgav 76 % att de ansåg sig spara väsentligt med tid varje vecka efter installation av Heatime®. Om tid sparas varje arbetsdag utan negativ påverkan på fruktsamheten får detta ses som en vinst och skulle kunna motivera en installation av systemet.

Friytande bilpooler tillåter envägsresor med start och slut vid vilken parkeringsplatssom helst inom ett avgränsat driftområde, vanligen en stadskärna. Till skillnadfrån traditionella bilpooler, vari bilar alltid ska återlämnas där de hämtats, finns riskatt fordon blir olämpligt fördelade. Driftoptimering genom dynamisk prissättning utvecklades i detta arbete med målet att möjliggöra ett kostnadsffektivt sätt att säkerställa tillgänglighet av fordon, och därmed lönsamhet, i friytande bilpooler.Två modeller för dynamisk prissättning utvecklades, samt implementerades i en prototyp av en IT-lösning för friytande elbilspooler. Grunden till den första modellenutgjordes av en verifierad modell för kostnadsminimering av stationsbaserade bilpooler med envägsresor. Modellen är baserad på MILP och hämtades ur Alvina Keksavhandling Decision support tools for carsharing systems with exible return time and stations (2006).

Ett av de viktigaste beslut som en företagsledning står inför är hur de ska gå tillväga för att finansiera företagets framtida investeringar. En mycket vanlig finansieringsväg är genom nyemissioner, vilket innebär att man ökar aktiekapitalet och antalet aktier i ett bolag genom att erbjuda aktieägarna eller andra investerare att mot betalning teckna aktier i bolaget. Kapitalanskaffningen genom nyemissioner på börsen har ökat i takt med att intresset för aktiemarknaden ökat. Det har gjorts många undersökningar av framstående forskare som testat den priseffekt som uppstår vid nyemissioner. Majoriteten av dessa undersökningar visar på att annonseringar av nyemissioner har negativ effekt på aktiekurserna.Det problem vi undersökt lyder på följande sätt:Sker en kursreaktion hos aktier noterade på OM, Stockholmsbörsen, vid annonsering av nyemissioner och i så fall i vilken riktning? Gör det någon skillnad om nyemissionen är öppen eller riktad?Syftet med denna studie har varit att undersöka om förändringarna är signifikanta samt undersöka om det finns något samband mellan ett företags risk (beta) och avkastningen på annonseringsdagen.Avsikten med studien har varit att beskriva och förklara resultaten.

This thesis concerns waste management on construction sites and was conducted on behalf of ICA Fastigheter.Areas of concern:How can an environmentally-efficient waste management system on construction sites be defined? What potential exists for exploiting the waste resources that are generated?How can the waste management be optimised by reducing the quantity of waste and by optimal sorting?How can the client of a project influence the waste management?The purpose of the work was to investigate sustainable waste management in the building and construction sector and to highlight waste as a resource from an environmental and economic perspective.The aim of the work was to define an environmentally-efficient waste management system, to analyse the potential that exists in waste management and to draw up guidelines for optimal waste management.The method consisted of a literature study, two visits to construction sites and four interviews.An environmentally-efficient waste management system means that the waste is managed in the following order of priority:Prevention     Reuse  Recycling     Energy recoveryLandfill     The prevention of waste is an important area that has not been adequately explored by the building and construction industry. The quantities of waste could decrease with the implementation of measures such as ordering materials in the dimensions required, prefabricated components, logistics centres with Just-In-Time deliveries, less and improved packaging and less wrapping. The reuse of waste materials and temporary apparatus as well as the use of a return pallet system are examples of reuse that reduces the quantities of waste.In most cases the source sorting work is a matter of course and the proportion going to landfill is down at a low level. The source sorting can be optimised by sorting all materials that can be reused and recycled to use them as a resource.

Establishing a reference interval for plasma fibrinogen in foals Fibrinogen concentrations were analysed in EDTA preserved blood plasma samples from 34 thoroughbred foals born in 2001 and 2002 at one stud farm. The foals were between 0 and 240 days old at the time of the sampling, and there were 19 fillies and 12 stallions in the group. The foals were examined for clinical symptoms of disease and their body temperature was measured before blood was sampled from the jugular vein. From totally 156 blood samples, 31 were selected as originating from clinically healthy foals, and used to determine a reference range for thoroughbred foals. Samples originating from foals showing clinical symptoms of disease or an abnormal body temperature at the time of sampling, were classified as coming from unhealthy animals.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

In recent years e-commerce has experienced a big increase in usage. Internet however, cannot offer the same level of personal contact as traditional shops can.E-commerce is characterized by impersonal and standardized web shops that do not stimulate any emotional connection between the customer and the company. Without this personal contact with the customer the possibilities for the company to stimulate loyalty decreases. Loyalty however, is as important in e-commerce as it is in traditional commerce. The authors of this paper chose the following problem for the study:What marketing strategies are fortunate for e-commerce companies to use to create loyal customers?To research this subject the authors saw it fit to combine qualitative and quantitative research methods.

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.