Bakgrund: Vissa företag skall enligt årsredovisningslagen bifoga en kassaflödesanalys i sin årsredovisning för att redovisa företagets likviditetsförändring under perioden. De företag som upprättar en kassaflödesanalys följer Redovisningsrådets rekommendation, som till största del är en översättning av IASCs "Cash Flow Statements". Detta innebär att den svenska rekommendationen är harmoniserad mot internationell standard. Kassaflödesanalysen kan användas internt av företaget för att få kontroll över de likvida medel som strömmar in och ut ur företages verksamhet. Även andra intressenter, såsom investerare och långivare, kan vara intresserade av företages finansiella situation, eftersom de vill beräkna lönsamheten samt studera företagets förmåga att betala sina skulder.

Skyfall kan leda till stora konsekvenser för samhället, framförallt i en stad då den urbana miljön är känslig för extrema händelser. Västerås stad har tidigare drabbats av skyfall där följderna har varit kostsamma. Den senaste forskningen pekar på att intensiva regnhändelser kommer bli allt mer vanligt förekommande, därför är det intressant att undersöka vilka konsekvenser dessa regn kan leda till.En analys har gjorts med utgångspunkt från SMHI:s lågpunktskartering över Västerås. Utifrån denna kartering undersöktes vilka förorenade områden, bostadsområden, exploateringsområden, infrastruktur, vårdcentraler, skolor, nätstationer och prioriterade pumpar som ligger i lågpunktsområden. Denna jämförelse har gjorts i ArcGIS.

Deregulation on the market for agricultural products leads to a more globalised market with increasing price fluctuations. This, in turn, places the farmer in positions influenced by new risks but also improved opportunities. The farmers are faced by uncertainty in terms of financial outcome. To be able to utilise these new market conditions it becomes increasingly important for farmers to continuously follow the price trend, and to develop strategies how to manage the risks exposed by a volatile market. Farmers with different conditions perceive risk in different ways. Hence, their risk management behaviour will vary.

This work is a part of the project ?Våtmarker i odlingslandskapet ? uppföljning av miljömålen? (Wetlands in arable land ? following-up of the environmental goals). The main objective with this project is to study nitrogen and phosphorus retention in a constructed wetland by using mass balance calculations. Continuous measurements of nutrients and water flow through the inlet and the outlet of the wetland are made. However, substantial amounts of nitrogen and phosphorus were assumed to reach the wetland with a drain-pipe transporting wastewater from nearby houses (10 persons).

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

A successful acquisition is based upon good preparations before the integration process..

Syftet med uppsatsen är att beskriva och analysera hur belöningssystemen är utformade i detaljhandeln med inriktning på hemelektronikföretag.Fallstudien gjordes på företagen Siba, OnOff, Thorn och El-Giganten..

Background: Inter-organisational ways of working have become more and more common during the last decades. In order to attain efficiency and productivity, such inter-organisational relationships need to be governed and controlled. However, studies have shown that inadequate control is one of the main reasons for why inter-organisational relationships fail. One of the means that can be used for governing and controlling a business is management control. The use of management control in inter-organisational contexts is a quite unexplored area of research at the present time, which might seem somewhat surprising considering the fact that inadequate control is a common explanation for why inter-organisational relationships fail.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The capability to know what knowledge there is and where it resides within an organization is becoming increasingly important in the new knowledge-based economy. This paper takes on a practise-based view of knowledge in order to decide on a course of action for how to successfully implement knowledge management within a knowledge-based company. By considering all knowledge as more or less contextual and socially constructed, knowledge is divided into three dimensions depending on the degree to which it is tacit, namely: information, knowledge and skills. The paper then discusses inhibitors and enablers for transferring knowledge via these three dimensions respectively. The empirical findings are based upon a case study of Faveo. It is shown that Faveo, like most organizations, has til now focused on the collection of codified knowledge, i.e.

The purpose of this thesis was to look into how event management companies got knowledge about their customers? expectations and how they are influenced by these expectations. A case study was conducted based upon interviews with two employees from two companies that are in the business. The study has shown that event management companies do try to get awarness about their customers' expectations, especially by listening and discussing with the customer. Personal contact is an efficient way of communicating and a way to avoid misunderstandings, which is a common mistake when customers' expectations are not met.

This paper studies the research foundations created in 1994 from the former wage earners? funds out of a portfolio management point of view. Firstly it describes the seven largest foundations and their different portfolio management structures. Secondly it analyses the performance of these foundations measured as the intercept, Jensen?s a, in a linear regression of the excess returns of a portfolio versus a proxy for the market, as well as the Sharpe-ratio.

Today's technology offers a variety of opportunities to interact with the interactive systems. Human-Computer Interaction in the last decade is the area of research that has contributed the most to this development. But how is this interaction perceived? The user experience is something that is formed by the interaction between human and the computer interactive systems. The objective of this thesis is to investigate how the user experience differs depending on how one interacts with a game.

Stormwater run-off from surfaces such as roads or rooftops is often polluted with heavy metals and nutrients. Many of these substances can cause great damage in biota if they end up in the recipient. In Sweden constructed wetlands and ponds for treatment of stormwater are frequently used, since research has shown that these treatment ponds are reducing stormwater pollution considerably to a low cost. The knowledge of these pollutant removal mechanisms and how follow-up and assessment of the ponds should be performed is still limited.To determine the pollutant removal efficiency of the stormwater ponds it is recommended that flow-weighted water samples are collected from both the inflow and the outflow of the pond. This method demands considerable resources of time and money for installations and analysis.

For Swedish companies to compete with low wage countries, developments in theproduction industry moved towards streamlining the entire company. One of themost effective ways for a company to streamline their operations is to review theirproduction. All companies have processes in their production that add no value tothe product. In order to compete, they must be eliminated.The purpose of this report is to reduce work in process (WIP) in the flow ofbashus at Volvo Powertrain in Köping. The aim is also to try to find reasons whyVolvo Powertrain feel that they have problems with the storage principle First in-First Out (FIFO).To meet the objective, empirical studies were conducted at the company whilethe literature in the area was studied.