This report presents an investment calculation based on an assumed initial investment of a new saw line to an existing sawmill. In order to get as close to reality as possible, we have received data material from northern forest owners who recently made an initial investment in their sawmill in Kåge. In order to calculate and evaluate investments are several different methods, but we, we have chosen to use the discounted cash flow method. The method sums up with the help of a fixed cost of capital together with any future costs and revenues, thereby giving a present value of the investment. We also do a sensitivity analysis to examine how selected factors affect the investment research they change. The study is carried out to a fictitious investment, and therefore the result should not only be studied as a result of the figures. The purpose of this study was that with the help of an investment calculation studying the profitability of a hypothetical investment, and by means of a sensitivity analysis to study the sensitivity of investment to changes. The result demonstrates that the calculations according to the present value method requires a lot of information of the prospective investment.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

We were commissioned by Bulten Stainless AB to identify and analyze their customer order flow. Because the company had problems with delays in the production and deliveries to the customer, the task also included investigation of how the company work with prevention and management of delays. The purpose of the project also included to identify critical factors for effective order flow in smaller workshop companies.The information about the flow and how the work takes place within the company were collected through observations on the company and interviews with the staff. This information was used to draw maps over the customer order flow and to write a description of the current situation within the company. Both strengths and weaknesses of the companies work could be identified through analysis of the present situation.

 This report deals with thecollaborative project between FagrellProdukt Utveckling AB and studentsfrom the Faculty of Science andTechnology at Uppsala University. Theoverall objective of the project wasin addition to developing students'abilities, to help Fagrell withverification and development ofFagrells prototype, Fundamental flowreactor, for flow chemistry. Theuniqueness of Fagrells flow reactor isthat it should be simple andaffordable compared to competing flowreactors in the market.The verification was done bylaboratory and simulation sessions.The verification shows that Fagrellsidea on how to construct a flowreactor is very good.The development included bothtechnology and business. The result ofdevelopments can be helpful for thecommercialization of Fagrell flowreactor..

The aim of this thesis is to study Stadshuskällaren?s operational processe flow and identify their operational characteristics. The uniqueness of Stadshuskällaren is that they are breaking the law of trade-offs regarding volume/variety, much like Toyota managed to do ? which spawned the entire field of research of the ?Lean Philosophy?. In the thesis the characteristics we identify through analysis, which enables Stadshuskällaren to break the trade-off, are compared with the principles of Lean service theory, which ultimately stem from Toyota.

In relation with structure transformation in farm companies with bigger animal population and pressure at the milk price, the farmers in both countries have to invest more money in the company to endure. This had conduct what more owners had seen grown requirements to invest in bigger population barns. The investment is necessary to retain stability in the economy for the companies, at that time when the profitability for small production barns decrease. This essay carries out through a case, there the activities main part are milk production. The present operation consists of 82 milk cows in long stall with a yield on 10 500 kg ECM. The idea is that the company should increase the activity to 180 cows.

I Sverige aktualiserar cash pool-system särskilda aktiebolagsrättsliga frågeställningar, beroende på att lån till aktieägare som huvudregel är förbjudna. Vid en prövning av de undantagsmöjligheter som ges uppstår särskilda bedömningsproblem när ett företag som äger aktier i det utlånande aktiebolaget har sitt säte utanför det Europeiska Ekonomiska Samarbetsområdet (EES). Omfånget av förbudsregeln och dess undantag vid likviditetshantering är i detta hänseende oviss. Det är därför nödvändigt att klargöra omfattningen av förbudet och utreda vilka krav aktiebolagslagen ställer på svenska aktiebolag som avser att delta i en cash pool..

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

In a global economy it is important to understand what project management is and how it functions in a contemporary company. This report includes an empirical case study of a project flow, which was conducted in the department Packaging Concept (PC) which is a part of Stora Enso. As all of PC´s customer enquiries are unique and must be considered an individual project, PC continuously works in projects. An analysis of the project flow was conducted based on interviews at and visits to PC as well as relevant documents distributed by the department. The report gives an understanding and analysis of how PC works in projects.

Detta  examensarbete  undersöker  skillnaden  i  tre  olika  nybörjargruppers  upplevda flow  då  de  spelat  Magicka  (2011)  med  motståndarantal  som  den  enda  skiljande variabeln.   Undersökningen   baseras   bland   annat   på   Csikszentmihalyis   (1990) flowteori och Caillois (2001) teori om att tävlande slutar vara roligt då det  urartar i kaos.  Syftet  med  examensarbetet  har  varit  att  hitta  när  mest  flow  uppstår  då nybörjare på Magicka (2011) spelar mot  en viss motståndartyp, samt om  detta flow bryts  när  för  många  motståndare  introduceras.  Undersökningen  har  visat  att  nio motståndare har resulterat i betydligt mer flow än tre, medan skillnaden mellan nio motståndare  och  18  har  varit  obetydlig.  Examensarbetet  har  dock  inte  lyckats kvantifiera  var  flow  övergår  till  kaos  med  den  testgrupp  och  motståndartyp  som använts.  Framtida  forskning  skulle  exempelvis  kunna  undersöka  på  vilket  sätt  ett varierande  motståndarantal  skulle  påverka  flow  för  en  mer  erfaren  testgrupp  som spelar mot andra motståndartyper..

Starting out as a minor form of amusement, the game industry has become one of the most lucrative andsuccessful in the entertainment business competing against giants such as television, movies and music.As the internal competition within the developer community grows companies work hard at discoveringnew ways to attract and keep customers. By having a playcentric approach focusing on user experiencethey hope to achieve that goal. This thesis describes the process of designing a game with focus on theplayer. We apply the concept of flow on game development and investigate through research throughdesign if we are able to create a game that keeps the player in flow.Play tests showed several elements such as control issues and too difficult challenges early in the game,affecting the possibility for players to experience flow while playing. These negative factors came to becalled flowleakers.

Purpose: The purpose of this essay is to apply "Discount Dividend model" and "Discounted Cash Flow model" in reality during periods of economic boom alternatively recession.Method: A quantitative research method as well as secondary data and data collection method is used. This data consists of the company?s annual reports. Totally, 20 companies of different sizes under diverse economic conditions are involved in this data.Conclusion: After reviewing the companies? calculations, it is noted that the both models that are used reflect better stock-exchange rate during an economic recession..

In 2013 a new emission standard for heavy trucks was introduced and hence a number of new parts was brought in to Scania CV AB. This created a need for modifications in the silencers flow. The flow is highly complex involving several suppliers, call off methods and different models of silencers. The aim for this project was to improve the existing silencers flow. The flow, from supplier to assembling, has therefore been mapped.

Title:Change strategies in the transition towards a cashless banking systemLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Elin Lånström och Vildana SmailagicSupervisor:Stig SörlingDate:August 2013Aim:In our study, we compare what it is that drives a bank to implement changes in their business, what problems these changes may bring, and how organizations deal with these. We do this by studying how different banks choose to relate to the handling of cash.The questions we ask ourselves are:? What lies behind the decision to make changes in cash management?? How is the change implemented in practice?? What do banks think this change will mean for the future?Method:The study was conducted with the help of a qualitative scientific method. We conducted interviews with representatives of four banks, and made use of secondary data in the form of scientific literature and scientific articles.Result & Conclusions:Organizations implement changes in order to adapt and achieve balance with their environment but also within the organization itself. Our study shows that the decision to introduce cashless branches is mainly a result of banks' efforts to become more cost efficient.

Syftet med denna studie är att undersöka hur elever i en vanlig svensk mellanstadieklassupplever flow i sitt lärande och vilka faktorer som påverkar upplevelsen av flow.För studien valdes en kvalitativ metod i form av enskilda intervjuer. Tre pojkar och treflickor i en klass 4 på mellanstadiet fick berätta vilket deras favoritämne var, och sedanbesvara frågor om hur de upplevde sitt favoritämne och hur de upplevde de övrigaämnena. Frågorna var skapade utifrån de olika faktorerna som påverkar flow enligtMihaly Csíkszentmihályis flowteori (Csíkszentmihályi, 1993).Resultatet av min undersökning visar att eleverna som intervjuades upplever flow iskolan, och då mest i favoritämnet. Det finns även exempel på motsatsen där entusiasmoch flow saknats i skolarbetet. Faktorer som har betydelse för att flow ska uppkomma ärbland annat rätt svårighetsgrad på uppgiften så att utmaningen anpassas efter individen,rätt tid och arbetstakt för genomförandet av uppgiften, möjlighet till medbestämmandeoch inflytande för den som utför uppgiften samt eliminerandet av störmoment underarbetet med uppgiften.Undersökningens resultat visar att flow har betydelse för elevens motivation och iförlängningen sannolikt också för elevens lärande.