Testing and analysis of measurement data is a major part of the workday for development engineers within the section Fluid and Emission Treatment to assure the quality of products developed by Scania CV. The ineluctable variation and therefore uncertainty of results can be quantified and discussed with the use of statistical methods.The overall objective of this study is to examine how the competence of development engineers can be improved within the area of statistics. This has been done by relating the concept of competence with the use of statistical methods to analyse experimental data and by investigating which factors that influence the competence of the engineers. Observations of the daily operations, interviews and a focus group with development engineers and a workshop with management personnel, has been used as research methods in this study.The results show that the desired competence, from the perspective of the individual, consists of knowledge, motivation and support. It is important that none of these parts are neglected when the competence of engineers is to be strengthened.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

A systematic quality work is essential for anyone working in preschool, school,kindergarten and adult education to give children and students an equal education.Skollagen (2010:800) indicates that quality work should be focused on the nationalgoals of education. According to Skolverkets allmänna råd med kommentarer omsystematiskt kvalitetsarbete - för skolväsendet (2012) is the work to develop quality acontinuous process. Everyone's involvement and participation is therefore essential.Systematic quality work means to systematically and continuously monitor theactivities, analyze performance against national targets and based on that plan anddevelop. Although the work has been driven outside governmental policy documentssince 1997 shows, among others, Skolinspektionens audits of municipalities andschools that there is major deficiencies in the obligation to conduct a systematicquality work. It appears that more than half of the surveyed schools had deficienciesin its system quality work.This is the starting position this study takes on to and through literature review,document studies and interviews of principals is the subject problematized.

Background: Diversified companies, for example audit firms, sometimes offer different kinds of products and services. Different key success factors can in the same company thereby evolve. Goal congruence has to be achieved in the business divisions as well as in the company as a whole even though each business segment might have to focus on different factors. Purpose: The purpose is to analyze if differences in technology and culture between the business divisions in diversified companies motivate a differentiated reward system. Method: The study has a case study approach.

The thesis aims to describe the current sales climate in the context of complex sales in business-to-business. The purpose is to increase the clients knowledge of sales and test the clients hypothesis that the sales climate is changing from Solution Selling to Insight Selling, further the thesis aims to contribute to the scientific debate of sales. Solution Selling is characterized, as the name suggest, by selling of solution to the customers needs. With Insight Selling the seller has a provocative approach towards the customer and the seller is searching for customers in the need of change. This is a qualitative study conducted with eight interviews and one focus group.

The purpose of this essay was to find conceivable marketing- and business strategies that can be combined with a company?s lifestyle.This essay is dependent on a number of interviews with the owner of a maternity clothing trademark, PROUD. PROUD is a new company that has many different options concerning expansion, trademark and its existing and future products and also the knowledge regarding the client?s attitude towards PROUD.The authors of this essay believe that the trademark should represent a lifestyle. For a company to be able to deliver, it has to understand what the future clients want and need.

Business Intelligence är en samling verktyg för att utvinna och analysera information ur rådata inom en organisation samt ge bättre beslutsstöd grundat på denna. Det har traditionellt använts inom industrisektorn, men på senare tid har även sjukvårdssek- torn upptäckt fördelarna med ett välimplementerat system för Business Intelligence. Implementationen är emellertid en komplex process där mycket kan gå fel, och på grund av att sjukvårdssektorn relativt nyligen började använda sig utav Business Intel- ligence finns luckor i forskningen på området. Syftet med uppsatsen var att undersöka hur sjukvården i Region Halland samt involverade konsulter arbetar med implemen- tationen, och ta fram riktlinjer för hur detta bör ske. Uppsatsen baserades på en kvali- tativ ansats och använde sig av en explorativ studie med djupintervjuer där totalt fem personer från Region Halland samt två personer från ett IT-konsultbolag bidrog till uppsatsens resultat.

Management control systems are a popular area of research and a lot of new research has been done over the past years. This development has been looking into new situations and circumstances, and interdisciplinary studies are being made to further understand the connection between different fields of study. A new field of study that has grown significantly over the past few years is the connection between management control systems and entrepreneurship. Leading researchers have proposed a number of questions for further research and one of them is the board of directors? use of management control systems in entrepreneurial firms.The purpose of this study was to examine the differences and similarities in the board of directors? use of management control systems between entrepreneurial and non-entrepreneurial firms.The study was conducted as a deductive qualitative study through interviews with respondents from entrepreneurial and non-entrepreneurial firms.

Unhealthiness is not just a damaged back or asbestos. The fact that mental ill-health seems to increase in our society is well known. Statistics from Arbetsmiljöverket proves a fourfold increase of work-related disorders since 1997. These are primarily caused by organizational and social factors, 60% are considered caused by stress and a heavy workload. Sick leave due work related fatigue and depressions are scarily common today.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.

Bakgrund och problem: En av de mest betydelsefulla diskussionerna idag ?r artificiell intelligens. En yrkesroll som p?verkas i takt med tekniken ?r controllers. Tidigare har denna yrkesroll beskrivits som diffus och bred, vilket har bidragit till dagens uppfattning att yrkesrollen ?r av en komplex karakt?r.

Testosterone is a steroid and anabolic hormone found in all mammals. Previous research indicates that testosterone levels correlates with physical capacities related to physical performance. However, these studies refers only to men and boys. The aim of present study was therefore to investigate the potential relationship between body composition, strength, power and endurance capabilities in relation to blood levels of testosterone and DHEAS in young female football players. Seventeen female elite football (age: 15,4 ± 0,6, body mass: 57,2 ± 7,4kg, height 1,65 ±0,04m) players volunteered for the study.