Syfte: Syftet med denna studie är att undersöka sambandet mellan rörelsekapital och   lönsamhet för företag i olika storleksklasser på svenska maskintillverkande företag.Metod: Studien baseras på en kvantitativ metod för att undersöka rörelsekapitalets samband med lönsamheten. Datan som användes i studien hämtades från retriever business och uträkningarna gjordes i Microsoft Office Excel. Variablerna storlek på företag, utvecklingsfas och rörelsekapitalspolicy användes för att kategorisera datan i flertalet tester.Teori: Studiens rörelsekapitalsmått var kassacykeln och lönsamhetsmåttet var bruttovinstmarginalen.Resultat: Studiens resultat visade att det inte fanns något samband mellan rörelsekapital och lönsamhet i 13 av de 24 undersökningarna.Slutsats: Studiens slutsats är att sambandet mellan rörelsekapital och lönsamhet skiljer sig åt hos företag i olika storleksklasser på svenska maskintillverkande företag..

This paper presents a study that evaluates the performance of stock recommendations issued on Swedish stocks during 2003. The selection of recommendations in this paper originates from banks, major brokerage firms and financial press located in Sweden. The total of 171 recommendations consisted of 99 buy recommendations and 72 sell recommendations. Forecast revisions presented in this paper suggest that Investment managers have no ability to predict performance winners, nor do their forecasts in general have any significant impact on stock prices. A mere 50 percent of the recommendations in this revision had a weak ability to outperform their benchmark indexes as in other similar revisions.

This study was conducted at Glimek AB, a company that has chosen to decentralize its central storage unit in order to increase production efficiencies. The purpose of the study was to identify the problems in the production cycle that lead to the decision to decentralize the central storage unit, as well as identifying what the decentralization entails. The effects of the decentralization have not been analyzed in the study, and consequently neither financial nor production disadvantages have been considered.Appropriate questions were formulated based on the chosen underlying theories, and were asked to selected individuals with relevant knowledge. The study is based on the information that was gathered from interviews with management as well as staff within the company. In addition, supporting information such as flowcharts, drawings, orders and decision support documents were supplied by the company.

Due to a globalised world business travel is flourishing. This paper examines how middle level executives, travelling a lot in their work at a multi-national company, feel about their travel. It looks for links between business travel and work satisfaction among them. A short presentation of the patterns of business travel and relevant motivational and stress theories is given. Data for the paper is collected using a survey (78 participants) and interviews.

The development for Skanska Commercial Development (SCD) during the last years has been positive on all markets and Skanska therefore plans on expanding their activity. Central and Eastern Europe has had a considerable economic development, what is assessed to continue during the next following years. Bucharest is one possible alternative in the CEE for a new establishment by SCD. However, the investigation before an entry is a process with many factors that need to be taken into consideration. There are today no models on how and what a developer as SCD should evaluate in terms of opportunities and risks on a possible new market.

This essay presents a business plan for the idea of a Pet Shop in Stockholm. The initial purpose of the essay was to investigate weather the company would be financially profitable or not. During the process we encountered problems and pitfalls that we felt contributed to the fact that our business idea is yet not realized. Therefore the second purpose of describing the process that an entrepreneur goes through when starting a new business came about. Besides the business plan for Pet Shop we present a selection of the theories that we found relevant for our situation, among others behaviour of entrepreneurial teams, network theory and execution.

IT has become more evident in most organisations and has grown to be a part of the infrastructure rather than a tool for competitiveness. Therefore focus should now lie on how IT is adjusted to the business rather than on the usage of IT. To make the best use of IT in the business the CIO needs to start think more business-oriented instead of as before, technology-oriented. To develop the IT-department in that direction the IT-staff need to start cooperate with the business and gain knowledge about stakeholders, markets and the way of working for other staff members in the business.With this as a basis, the purpose of this thesis is to investigate attitudes regarding cooperation between the IT-department and the business and if there is any difference if the CIO has business related background or not.To fulfil the purpose a quantitative investigation with the help of surveys was conducted. The sample consisted of 18 companies with 100-200 employees in the area of Jönköping.

The cat is one of our most common pets. Understanding the reproductive physiology of the queen is important, not only for the knowledge of our domestic cats but also for wild undomesticated feline species, many of which have been reported endangered. Understanding the mechanisms behind the estrous cycle, ovulation and pregnancy is also important for handling the feral cat populations that are a problem in several countries. The purpose of this literature study is to look into the hormonal patterns of the reproductive physiology of the female cat, with focus on ovulation, pregnancy and pseudo-pregnancy, and from this information determine in which fields more research would be needed. The female cat is seasonally polyestrous in Sweden, meaning that she can have several estrous cycles during the breeding season but goes through a long period of reproductive dormancy during the darker months of the year. The queen is considered an induced ovulator, with copulation triggering the release of luteinizing hormone (LH) from the pituitary gland needed for ovulation.

Hur kan B2B-byråer anpassa sina tjänster efter konjunkturläget, utan att kompromissa med kvalitet och genomslag?Vi har genom intervjuer med elva Business-2-Business företag i Skåne, och tre B2B-byråer samlat information till undersök-ningen. Detta i ett försök att kartlägga företagens och byråer-nas arbetssätt. Denna information har sedan legat till grund för den analys som gjorts av den generella bild vi skapat oss av företagens och byråernas arbetssätt, för att utifrån den kunna föreslå ett mer tillfredsställande arbetssätt för alla parter..

Our report procedure identification of instability and disturbance in an automatic manufacturing line of processing and assembling of chair sliding rails at Sapas manufacturing department in Vetlanda.To obtain a stabile ground we have mapped the material flow to receive a comprehensive view and to visualise connections.We have examined cycle times at different stations in purpose to identificate bottlenecks. The result of our examination showed that the bottleneck of the line was the brush station. This leads to that the expected bottlenecks identificated by Sapa gets a delay time and by that a longer cycle time.Interruptions has a clear negative influence at the line performance so we have also assemble data through the operators report list and compiled these in order to find out the interruptions effect on the line. The outcome during our assembled period was that the reported interruptions corresponded about 30 percent of the total available production time. This has a clear negative effect on the line productivity and efficiency as we have calculated in order to get the present status..

Background: Increasing globalization makes companies more influenced than before by actors and factors in their environment. For some this has lead to a more dynamic and complicated business context. Therefore it is of strategic importance to understand what is currently going on as well as to have a general idea of what the future brings. Purpose: To contribute to a deeper understanding of how a corporate management can perceive its business environment and how it affects he gathering of business information from a strategic perspective. Realisation: In-depth interviews were conducted with all four members of the management in the studied company, Volvo Competence Center in Skovde, Sweden.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

The goal with this examination thesis is to investigate the difference in carbon dioxide emissions between a building with a wooden versus concrete carcassing from a life cycle perspective. The huge amounts of carbon dioxide released into air from human activities must be reduced to prevent serious consequences. A way to limit this issue is through performing a comparative study where the result shows which of two products with the same function has the lowest emission of carbon dioxide, whereof the product with the lowest carbon dioxide pollution can be chosen.To be able to perform a study like this an object has been chosen and studies about life cycle analyses have been done. The rental square meter, the thermal conductivity value, the energy requirements and the placement of the building has been set equal in both framework types. There were solely dissimilarities of the two buildings taken into account when this comparison study was performed.The result of the study is that a building constructed with a wooden carcassing has the lowest amount of carbon dioxide emissions.

Business plan competitions have long been used as a mean for entrepreneurial organizations and Universities to educate students in entrepreneurship. But what's in it for the entrepreneur This thesis aim is to understand what utility business plan competitions have for the participating entrepreneurs. It consists of interviews with Swedish entrepreneurs at various stages in the entrepreneurial process, who has participated in business plan competitions to get ahead. The conclusions of the study are that business plan competitions are good for the entrepreneur from a motivational and developmental perspective but not from a financial perspective..

The aim of this thesis is to explore possible differences between public and private companies? way to manage projects. In order to analyze the managerial aspects, we have studied the project of a new payment system implemented at the public-transport organization Upplands Lokaltrafik (UL). The project enables mobile payment by text message (SMS). Most theory concerning the management of projects is developed for private companies.