Abstract Title: The Future of ABC at Sandvik Tooling ? Incorporating ABC with information systems in order to drive business development from a cost point of view. Authors: Jenny Andersson and Camilla Salomonsson. Supervisor: Charlotta Johnsson ? Department of Automatic Control, Lund University.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

Background: The relationship between advanced age, presence of illness and impaired functioning is well known. A large proportion of the elderly population has an extensive need of care and service and therefore need help from municipal care. Aging is a transition in life and also affects the person's identity and self image, making the person particularly vulnerable and challenging everyday safety. It is therefore of importance to gain knowledge about which factors at individual and organizational level that support a person-centered nursing care for the elderly so that caring responsibilities and staffing of nursing personnel may be scheduled based on need. Aim: This study aimed at describing dependency and care needs of elderly persons living in ordinary housing, sheltered housing and nursing homes.

Since long time ago people have announced in one way or another when one of the membersof their family had died. In the old times ?oral? messages were used, e.g. people went to theirneighbors and told them what had happened. In church the priest announced the death of amember of the parish from the pulpit.When newspapers came into use at the end of 1800 and announcements became customary,this eventually turned out to be the ?proper? way in Sweden for announcing death.

Concrete is a very common construction material. It´s characteristics are strength, durability and formablility. Superplasticizer is a common admixture, which changes the properties of concrete. Today (spring 2007) there are no certian mathematical methods to calculate the required percentage of this admixture needed to give the necessary set slump flow in the overall concrete recipe. Concrete batching companies must therefor experiment with different amount of superplasticizer in order to meet the specified slump and strength. The purpose og this report is to investigate if any mathematical relation can be established between the amount of superplasticizer used and the slump flow achieved. After carrying out some practical experiments using four different superplasticizers a direct relationship can be establish between the percentage of admixture used and the slump/flowability achieved. Unfortunatly at present due to the numerous variables, the calculation of mathematical formula can not be achieved..

Background: The relationship between advanced age, presence of illness and impaired functioning is well known. A large proportion of the elderly population has an extensive need of care and service and therefore need help from municipal care. Aging is a transition in life and also affects the person's identity and self image, making the person particularly vulnerable and challenging everyday safety. It is therefore of importance to gain knowledge about which factors at individual and organizational level that support a person-centered nursing care for the elderly so that caring responsibilities and staffing of nursing personnel may be scheduled based on need. Aim: This study aimed at describing dependency and care needs of elderly persons living in ordinary housing, sheltered housing and nursing homes. Furthermore the study aimed at describing how the dependency was related to the staffing of non-licensed and licensed nursing staff in nursing homes. Method: A descriptive and analytical quantitative method was used in the study.

The text is about behaviour and appearance of boys and girls in the classroom in a gender perspective. How are the boys and girls placed in the classroom, and does this affect them in any way? How boys and girls are called on to speak. Is the teacher fare in the allocation of speech? There are a lot of differences between the genders, boys and girls are placed in a special way.

Efficient numerical methods for option pricing is an active field of research. This project has the goal to examine possible ways to improve an established method of numerical pricing. The method is based on an adaptive finite difference method in price and uses the backwards differentiation formula of order 2, BDF2, in time. The project will focus on improvements to the time integration through implementation of discontinuous Galerkin methods, dG. Empirical convergence and accuracy results are obtained for equidistant dG-methods up to order 3 and performance is compared to BDF2.

As EU?s authority increased the number of lobbies in Brussels grew. Today there are approximately 15 000 lobbyists in Brussels. EU decisions and EU directives can have a huge impact on companies and organizations. They can however influence these decisions and directives through lobbying.

The aim of this master thesis was to measure the terminological consistency when indexing fiction. The study included ten participants, five librarians and five patrons who indexed two novels in three steps. Besides calculating the terminological consistency a typified index based on the term frequency was created.Subject heading list Att indexera skönlitteratur was used as a controlled vocabulary and to calculate the consistency the asymmetrical formula was used.The result showed that the study produced relatively high consistency values compared to other studies. The subject heading list increased the consistency value for all of the participants, for the patrons the increase was substantial. The librarians produced higher consistency values compared to the patrons in almost every step and they had in percentage lower amount of terms used only once..

This report was written by Sofia Ericson and describes the degree thesis with the title: ?Connections between the growing site of bio fuel, the chemical composition of bio fuel ash and the deposit growth in a bio fuel fired boiler.? The purpose of this degree thesis was to avoid melted deposit growth in the bio fuel fired boiler at ENA Kraft in Enköping. Potassium and sodium are known to lower the melting point of bio fuel ashes and are therefore not wanted in the trees in higher amounts than necessary for the growth. Silicon is also known to be important for the deposit growth but it is not possible to say in general if higher or lower contents of silicon is better. The relation between silicon and other chemical substances is more important than the total amount of silicon.