Bakgrund och problemdiskussion: Under 1980-talet uppkom stark kritik mot den dåvarandeekonomistyrningen. Detta renderade i att större vikt började läggas vid icke-finansiella måttoch att kunden hamnade allt mer i fokus. I takt med detta har intäktsdrivare, det vill sägafaktorer som påverkar intäkter, fått mer uppmärksamhet. I dagens hårt konkurrensutsattamarknader blir det för företagen viktigt att förstå intäktsdrivarnas roll, dess påverkan påintäkter och att kunna dra nytta av detta i sin verksamhet. Tidigare studier har identifieratintäktsdrivare på olika nivåer men inga studier har tidigare undersökt hur vetskapen omintäktsdrivarna påverkat företags ekonomistyrning.Detta har lett fram till följande frågeställningar:· Hur kommer vetskapen om de identifierade, kundrelaterade intäktsdrivarna till uttryck iutformningen av de undersökta företagens ekonomistyrning ? vilka styrmedel berörs?· Hur används den berörda ekonomistyrningen ? vad är dess funktion och dess syfte?Syfte: Syftet med studien är att kartlägga och analysera hur identifierade, kundrelateradeintäktsdrivare i tre företag inom kläddetaljshandelsbranschen kommer till uttryck iutformningen och användning av respektive företags ekonomistyrningAvgränsningar: Studiens utgångspunkt är resultatet från Nissen, Ståhl, och Ståhle (2007) därintäktsdrivare identifierades hos tre företag ? AB Lindex, JC AB och KappAhl AB ? inomkläddetaljhandelsbranschen.

The wild boar was reintroduced to Sweden in the 1970´s from enclosures that they had escaped from and by a government decision in 1988 they were considered a part of the natural fauna again. The purpose with this report is to examine the effects of the wild boars? reintroduction both on their welfare and on other aspects, such as how their population growth affects Sweden. This was done by gathering information from scientific literature and by performing three interviews. Another purpose is to briefly overlook live trapping and other common regulation methods.

AimThe aim of the present investigation was to study the side distribution (right, left) and possible gender differences in terms of anterior cruciate ligament (ACL) injuries in different sports.MethodThis Register study comprises a total of 27856 subjects from the Swedish National Anterior Cruciate Ligament Register. Side- distribution and possible gender differences were analyzed. The different sports consisted of aerobics, alpine skiing, basket, cross-country skiing, dancing, enduro, floorball, gymnastics, handball, ice hockey/bandy, martial arts, outdoor activities, racket sports, snowboard, soccer, and volleyball. Due to injuries that had occurred in the traffic and at work 5076 subjects were excluded. Statistical data have been analyzed with one way ANOVA and x2 test and the Tukey post hoc test has also been used.

Internet når idag över 8 miljoner människor i Sverige och är en naturlig del av vardagen för många. För företag betyder detta en viktig marknadsföringskanal som inte bör underskattas. Genom att kommunicera med målgruppen via plattformer såsom sociala nätverk, bloggar och mikrobloggar kan företag erbjuda mervärde och bygga relationer online. Genom att utnyttja rätt marknadsföringskanal kan onlinemarknadsföring undvika att uppfattas som påträngande för konsumenten och istället inspirera på ett hjälpfullt sätt.Syftet med studien är att med en kartläggning av fast-fashionkonsumenters nätbeteende och attityder fastställa hur modeföretaget Gina Tricot som har flera försäljningskanaler kan öka besöksfrekvensen till den virtuella butiken genom marknadsföring online. Uppsatsen har en kvalitativ ansats med en fallstudiedesign.

This study examined the factors influencing dairy farmers´ decisions to invest in automated milking systems (AMS). The problem studied involves uncertainty, information and complexity for dairy farmers in specific decision contexts. The frame of reference in the thesis combines contingency theory and decision theory and is used in a qualitative analysis of a set interview with dairy farmers who have recently bought an AMS and salespersons from Delaval, one of the AMS suppliers.The aim of this study is to develop an understanding of the decision making processes of dairy farmers, and in particular to identify which types of factors influence the outcome of an investment decision in the technological development of a farm.The study uses Thompsons` (1967) theory about the structure that organizations develop to handle the input of information. Thus, interest is focused on how a farm business structure handles information in the AMS decision, investigating the differences in information with Delaval?s "feed first principle" system and Lely?s "free cow traffic" system.The results of the qualitative interviews with the dairy farmers who bought an AMS show that there are three important factors that influence the outcome: employees, suppliers and the owner.

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 Yangtze finless porpoise (Neophocaena phocaenoides asiaorientalis), is a small freshwater cetacean which has recently fallen dramatically in number. It is an endemic species for the Yangtze River and unless drastic action is taken, it risks the same fate as the now functionally extinct Yangtze river dolphin (Lipotes vexillifer). Threats to the porpoise are diverse but they have in common that they are caused by man. Development of the river has been made to supply a growing human population with food, hydropower, and to reduce the risk of flooding. These changes have resulted in a degraded habitat for the porpoise.

This essay examines how public planners and the inhabitants of södra Gårda relate to the physical planning of the area and to the demolition versus the preservation of the quarters Eken and Cedern, and how the dialogue between planners and citizens appears to be. How do the planners and policymakers relate to citizen participation in urban planning, and how is participatory planning carried out in the legislation, rhetorically and in practice. Former research indicates a distinct gap between rhetorics, legislation and actions in practice regarding citizen participation in planning, which is why we find it an interesting topic for further research. The essay aims to highlight the different actors interests and visions of the development of the area. Which are the standpoints and arguments the different actors set out for the future visions of the area? The essay focuses on citizen participation in urban planning in the city of Gothenburg.

Forest streams and the associated riparian zones are sensitive to disturbances and changes that occur within these riparian areas. Particularly sensitive are small streams of low order, which will have large impacts down-stream. The disturbances that occur in the riparian zones are reflected quickly in the stream. Driving with forestry machines in the riparian zone will have detrimental effects to the soil and water. Driving the machines will lead to changes in the mineral soil composition, resulting in the reduction of porosity, less infiltration, compaction, and an increased bulk density.

The project concerns a predevelopment work for Scania AB, a leading manufacturer of heavytrucks, and was performed as a master thesis work for the program Design and ProductDevelopment at KTH. The purpose of this work was to examine how the work situation of truckdrivers, especially long-haulage drivers, can be improved with respect to prolonged sedentaryoccupation. Mental fatigue and under-stimulation due to low cognitive load during long drivescan be major risk factors for traffic accidents. Physical strain injuries to both the skeleton andmuscles are common for this working group and minimal opportunity for daily exercise alsoincreases the risk of developing blood clots in the legs, which can have serious consequences forthe driver's health.An extensive background study, both theoretical and exploratory, was performed to identify thedrivers' concerns and comfort needs. Various treatments such as massage and active sitting wereinvestigated and existing products within the area studied.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

The different material layers as part of a road construction fill all a function so theroad becomes durable, safe, comfortable and aesthetically pleasing. Recently, anew group of construction materials started to play an important role in roadconstruction ? geosynthetics.This thesis addresses the two most common types ofgeosynthetics used in modern road construction, namely geogrids and geotextiles.The most common use of geogrids is reinforcement of poor subgrade by usinggeogrid soil reinforcement, which occurs when road material particles wedge inthe geogrid?s mesh. Geotextiles act partly as a barrier that prevents the finermaterial in the below ground from being mixed with coarser upper material andalso act as a load spreader.Road contractors often face a choice of whether geogrids and/or geotextiles areappropriate in a particular road project and also how much profit the choice mightbring. This phase in the tender calculation process is the intended scope of thisthesis.The thesis deals with both the "hard" cost-function aspects and the "softer" values e.g.

This master thesis sets out to compare the different public transport modes in Stockholm city.Both energy consumption and air pollution are compared. The chosen transport methods are car,bus and metro.Traditionally the rail industry has had environmental arguments as a strong competitiveadvantage when it comes to passenger transportation. However, in recent years the automotiveindustry has been getting more positive media attention regarding environmental issues, forexample Roger Kemp?s statement that the car is the most environmental friendly passengertransportation mode in the UK. This study will show the environmental advantages of railwaytraffic in cities.The energy sources of the world are not endless and the use of the different sources affects theenvironment in different ways.

This is a feasibility study that examines various aspects of building a wind farm on Malmön in Norrköping. The feasibility study deals with interests of conflict, park design, electrical connections, production calculation, financial calculations and operating- and timetable.The report is divided into two distinct parts. First a theoretical part, which deals with conflicting interests, park design and electrical connections. Second a part with simulations dealing with production calculations, and financial calculations.Opposing interests are mapped so that problem areas can be found, and help put focus on the right places at a future environmental impact assessment (EIA). There are a number of areas where planners have to assess on an EIA, this thesis point on the most important areas.

The visions of the United Nations concerning sustainable development and conservation of biodiversity can only be realized if the human population succeeds in creating coexistence between human and wildlife. Landscape architects are able to influence on how landscapes are to be maintained and developed. The negative impact of infrastructure on wildlife has become a critical problem in Sweden and other parts of Europe. Wildlife crossings has been developed as a solution for the problems of road barriers in the landscape. The crossings are made to give animals a better opportunity to cross roads.