AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

This report presents a thesis project conducted by two students at Mälardalens högskola. The project covers 15 points in industrial design and was conducted during April to June 2014. The principal of the thesis works at Plastic Produkter. The assignment was to develop equipment for an effective way to dose, mix silicon, fill a special designed plastic bag and then seal it. The bag is then formed into a breast model.When a customer for various reasons decides to do a breast augmentation or a breast reconstruction, there may be doubt or uncertainty about the result.

The goal of this project was to together with Cochlear Bone Anchored Solutions AB develop a new cleaning tool for their Baha?systems. Cochlear BAS AB is a daughter company to Cochlear Limited based in Sydney, Australia. Cochlear BAS AB is situated in Gothenburg and with its 150 employees develop and manufacture the Baha?system.

Introduktion: Övervikt och fetma är ett globalt växande folkhälsoproblem vilket leder till enorma ekonomiska samhällskostnader. Fetmakirurgi, bland annat Reglerbart gastriskt band (Adjustable Gastric Banding, AGB), har visat långsiktiga effekter på viktminskning, medan icke-kirurgisk fetmabehandling har visat mindre tydliga effekter. Detta har lett till att fetmakirurgin ökat dramatiskt. Trots detta har vissa kirurgipatienter svårigheter i att upprätthålla viktminskning över tid. Fetmakirurgi kan även leda till senkomplikationer och biverkningar.

The thesis is about exploring possibilities for developing a standardised system solution for micro businesses, this since most of the micro business lack proper system solutions, a contributing factor of this is price and also incompatibility between the solution and the business itself. The system solutions we will refer to are solutions which task is to cover the most important needs that a micro business might have on their system. The main goal with this research is to see if this is possible, and if so, how the developers should think to take it further. We chose to do this by identifying the most significant of needs a micro business has when it comes to this type of system solution.In this thesis we will present three needs which were evaluated and brought forth through the analyses of various interviews and observations we had done during the study. The interviews took place at respective company with their employees and consisted both closed and open questions with our main focus on the open questions because we wanted to obtain as much information from the respondents as possible from several viewpoints.

Sarcoid is the most common tumor in horses all over the world. The sarcoid is a benign, locally invasive, usually fibroblastic proliferative skin neoplasm. Even if the etiology is not completley verified, the epidemiology and clinical behavior suggest a infectious intervention, probably BPV type 1 or type 2. However, it is known that the cause is multifactorial. A genetic prepdispositon has been identified associated to genes within the Major Histocompatibility Complex (MHC), but also to breed, age and perhaps gender.

Sarcoid is the most common tumor in horses all over the world. The sarcoid is a benign, locally invasive, usually fibroblastic proliferative skin neoplasm. Even if the etiology is not completley verified, the epidemiology and clinical behavior suggest a infectious intervention, probably BPV type 1 or type 2. However, it is known that the cause is multifactorial. A genetic prepdispositon has been identified associated to genes within the Major Histocompatibility Complex (MHC), but also to breed, age and perhaps gender.

The aim of this study is to investigate how Swedish listed real estate companies use quantitative sustainability measures - mainly sustainability index with a financial focus. Sustainability management is a controversial issue that is used more and more constructive. A sustainable management approach in corporate cunduct is complex and based on a number of aspects of business visions, objectives and daily procedures. The study identifies aspects that are considered relevant in real estate companies where the selection of sustainability indicators is based on the support of scientific research in this field. The study intendeds to clarify how Swedish listed real estate companies have selected aspects and indicators of sustainability management and how these work towards a sustainable development.

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.

The private sewage systems in Sweden releases around 600 tons of phosphorus per year, compared to about 350 tons from municipal sewage treatment plants, and they account for approximately 21% of the total anthropogenic discharge of phosphorus into Swedish waters. About 40% of Sweden's nearly 1 million private sewage systems are inferior with respect to emissions to surface and groundwater. The technology of small sewage plants is under development and knowledge of treatment effects for different solutions is poorly consolidated. Municipal authorities lack resources to keep up with the technologic development and assess the reliability of the treatment performances that suppliers report for their products. The thesis aims to conduct a market review and evaluation of wholly or partially prefabricated small sewage plants, to make it easier for municipalities and property owners to assess different technical solutions. The goal is a compilation of the products on the market, evaluated on the basis of the reliability of specified degrees of reduction.Information on sampling procedures and test results were collected through a questionnaire to all active suppliers and the responses were then used to classify the products.

In today's producing companies, there is a high demand on early integrated productdevelopment. One way to facilitate communication between departments and collaborationbetween people and thereby enable early sharing of product information within the companyis to use PLM, Product Lifecycle Management.The CAD environment at Scania is at the moment being upgraded from Catia v4 to Catiav5. In this stage it is important that also the interacting computer systems in Scania?s PLMenvironment are adjusted and in the future join the development. Scania has an idea of howthese systems will be developed as the transition from Catia v4 to Catia v5 is being carriedout.

The construction and real estate industry represents a significant part of Sweden's total impact on the environment and mainly affects the following national environmental objectives: reduced climate impact, a good built environment and a non-toxic environment. By establishing internal rules, companies within the industry can reduce their environmental impact. SMT (AB Sandvik Materials Technology), a part of the industrial group Sandvik AB, has set a target that during 2014 develop a guiding document with special consider to the environmental impact during construction of office buildings, that they establish at the Swedish regional capital Sandviken, for both internal and external tenants. This study therefore aims to clarify which environmental aspects that the construction and real estate sector mainly are responsible for, and therefore should be part of a guiding document for a company for establishing office buildings, and to present arguments regarding the use of such a document. The study is based on literature studies and personal contact with other companies, in the form of e-mail conversations and a telephone interview.

The origin of the word ?communication? is the Latin word communicare, meaning to make common. The reason for our communication is to share thoughts, feelings and information, we want to affect and confirm.We are used to interpersonal communication, but even if we have had a lot of practice at it during our lives, we still find our selves facing misunderstandings and conflicts. The more people we meet during a day, the greater the chance is for interruptions in the communication.In pharmacy practice, good communication is vital for the client?s health and quality of life.

The main objective with this study was to investigate so called odd purposes acceptable when registrating property along with how social development affects these purposes, furthermore to investigate how the cadastral surveyors estimates a foreseeable time. Tradition and praxis is used for several obvious purposes such as housing, farming, forests, offices and industry. Praxis is yet to be defined regarding more unique purposes. There is no mention in the law about which purposes are found acceptable to assure the demands on suitability are met. Cadastral authorities are responsible for making sure the division into property units is uniform and rule of law-accordingly.