A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

The present study is embedded in the research field of Personal Information Management (PIM) and its goal is to contribute to this research area by showing information management aspects in untraditional contexts, as in the social networking site Twitter. The aim and purpose of this two year's master thesis was to investigate the beha-viour of librarians within the context of Twitter. The objectives of this thesis focus on the query of the informa-tion management aspect of Twitter, and on the investigation into whether Twitter offers the possibility to reach a state of flow while using it, as well as inquiring into the relationship between Mihaly Csikszentmihalyis flow theory and PIM. The theoretical framework of this thesis is centred upon the flow theory and the conditions that are necessary to reach a state of flow. To fulfill the purpose of this thesis a directed content analysis is applied as an investigative method, where its in-depth research aspects will be applied upon the empirical material, which contains 429 tweets.

Det här arbetet handlar om flow och hur begreppet samverkar med olika aktiviteter i våra liv. Bakgrunden till flow förklaras inledningsvis i kapitlet om teoretisk bakgrund och sätts senare i relation till inre förändring, socialt samspel, fysisk aktivitet, kommunikation, samt pedagogik. Syftet med arbetet är att ge svar på hur flow kan användas i undervisning. Som metod för datainsamling har jag gjort en gruppintervju med fyra lärare aktiva vid Musikhögskolan i Malmö. Gruppintervjun fungerade som ett vardagligt samtal mellan fyra personer och resultatkapitlet är sammanställt i sex rubriker: Introduktion; Personernas uppfattning om flow; Vägar till flow och hinder på vägen; Gruppflow; Flow, kvalitet och kommunikation; samt flow och undervisning.

This paper was made together withTechPay AB, by their request.The dissertation has been divided into two separate parts; one of which is fully theoretical, with the focus on the security requirements of a digital cash register, and how to meet these requirements.The second part covers the implementation of anAndroid-oriented Java-library,created with help from the security requirements found in the first part. The purpose of this library is to make it easier to develop a cash register that uses payment terminals from TechPay.This paper also covers different communication protocols, encryption techniques and recommendations from authorities, banks and Android. This paper also contains a small review of how users are validated in applications on the current market that handles money transactions..

Abstract Title: A messy story ? a case study of Secorocs process flow of DTH-pipes Presentation date: 2010-06-02 Course: Bachelor thesis in businessAuthor: Kristoffer ForsmanAdvisor: Kjell GustafssonKeywords: Management control, process control, lean production, process flow analysisPurpose: The purpose of this bachelor thesis is to develop an overview of the process flow for a specific product, and with the help of this mapping based on a lean production philosophy show possible improvement proposals and how these can lead to a more efficient process flow.Methodology: I have used a case study of Secorocs DTH-pipes and my primary data are gathered through interviews and observations. I have used theoretical framework to establish a process flow analysis. This is to obtain data on process activities and whether they are creating value or not. This leads to a current mapping of the situation in Secoroc on DTH-pipes and then analyzed and suggestions for improvement are developed.Conclusions: That by using the above mentioned mapping of process flow of DTH-pipes, problem areas could be illustrated.

När en kassaflödesvärdering genomförs prognostiseras företagets värde genom att summera framtida kassaflöden och diskontera dem med företagets kapitalkostnad. På grund av att prognostiserade kassaflöden är uppskattningar inför framtiden karaktäriseras en värdering alltid av hög osäkerhet. Till underlag för prognoserna används en omfattande mängd information. För att ett tillförlitligt värde ska kunna beräknas är det viktigt att relevant och pålitlig information samlas in och hanteras på ett effektivt sätt. I dagsläget är det problematiskt att hantera omfattande mängder information och ett tillräckligt datorstöd saknas.

Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

Ala sawmill in Ljusne, Hälsingland, has increased its flow through the sawing plant during the last couple of years. The problem now is the sorting plant, as this part of the mill is now slower than the rest. A close analysis of the sorting plant was therefore necessary to be able to increase the flow through. The aim of the project was to find solutions that can lessen downtime and increase flow. The goal was to increase the flow from 650 to 925 logs through the sorting plant per hour.

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a Cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

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.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and Cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and Cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

The goal of this study is to examine what five teacher?s impression of the teacher?s role is in their previous years. How important the ?joy at work? is in relation with the educational progress? And what aspects that contributes to the? joy at work? and what obstacles that stops them. The essay will also go through the concepts of a teacher role, with connection to the theoretical perspectives of Csikszentmihalyi?s Flow and Antonovsky?s Salutogenesis (KASAM).The method I used was interviewing five teachers and I used Larsen?s chapter of ?content analysis? as a basis, I also used Flow and KASAM as theoretical references in my analysis.

Syftet med detta arbete är att simulera ett värmesystem i COMSOL Multiphysics, Pipe Flow Module, Non-Isothermal Pipe Flow som innehåller ekvationer och randvillkor för att modellera inkompressibel strömning och värmeöverföring i rör.Data om processen och dess komponenter har samlats in från industrin där arbetet är utfört och i vissa fall modifierats för att bättre beskrivas i programmet.Utifrån insamlad data har en modell byggts upp och två simuleringar har gjorts. En stationär för starten av systemet, den har sedan legat till grund för en dynamisk som simulerar förloppet från start till normaldrift.Tiden det tar för det aktuella fallet att nå drifttemperatur är 16 timmar. En felströmning upptäcktes samt att en av pumparna inte kommer att klara en start från 20 °C..

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.