In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

Grid codes are becoming more demanding on power generating units due to the factthat the complexity of the power grid is increasing. The penetration of wind powerhas grown over the last years and it is clear that wind farms need to be addressedwith the same type of grid codes as conventional generation units. There is howeveran undeniable difference between the technology in conventional synchronousgeneration units, and the asynchronous generation units in wind farms.This thesis has reviewed the current grid code in Sweden and compared it to the newcode proposed by ENTSO-E, ?the Requirements for Generators?, in the aspect ofwind farms with an installed power of 30 MW or more. The comparison has beencomplemented by an analysis of how wind farms of two different technologies(Doubly fed induction generators and full power converters) can meet therequirements and technical proposals have been given on how to be able to meetcompliance with the new grid codes.The Requirements for Generators contains many non-exhaustive and optionalrequirements, because of this it has been difficult to, at this stage, exactly point outthe technical impact on the grid connection of future wind farms in Sweden.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

Med cash management menas styrning av företagets betalningsströmmar samt styrning av företagets val av förvaltningsform. Här ingår bl.a. in- och utbetalning, prognostisering, hantering i form av placering och finansiering samt effektiva system för att kontrollera företagens flöden. Ett bra och effektivt cash management arbete kan göra att bundet kapital frigörs. Vidare kan detta leda till att företag kan uppnå en högre avkastning och därmed bättre resultat.

Sammanfattning Uppsatsens titel: Cash Management, En studie av hur ett förbisett vinstgenererande område hanteras av medelstora företagSeminariedatum: 2006-06-08 Ämne/kurs: FEK582 Kandidatuppsats, 10 poängFörfattare: Lars Hansen, Rikard Johansson och Patrik JonssonHandledare: Tore ErikssonFem nyckelord: Cash Management, Medelstora företag, Likviditetsplanering, Likviditetshan-tering, Cash Management-systemSyfte: Syftet med denna uppsats är att undersöka i vilken utsträckning medelstora företag arbetar med likviditetshantering och planering. Vidare kommer företagens och bankernas rela-tion inom området Cash Management studeras för att undersöka hur banker kan bli mer effek-tiva när det gäller att tillmötesgå företagens behov.Metod: Kvalitativa intervjuer genomfördes hos medelstora företag, en bank samt en revisor. Ansatsen i uppsatsen var deduktiv. Vidare har resultaten från intervjuerna analyserats och jämförts med hypoteser i teorin. Slutsatsen ses som en utveckling av analysen där även tankar om förbättringar förs fram.

Sweden is going through big changes within the bank sector. Increasing card usage, decrease of cash acceptance in the society, an attempt to reduce money laundering, and a possible increase in profitability has lead to the rescindment of cash management among three of the four major banks. This has lead to a big debate in the society, a lot of frustration from customers, and a drop in customer satisfaction for every bank that started the process of removing cash management. The purpose of this study is to find out how the banks could keep their customer satisfaction when removing cash management. When doing the study, the rescindment of cash was a deduction of a part of the service, compared to the normal adding or starting of a service. The study was done through a focus group that was the base of a questionnaire that got answered by 125 respondents.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

Syfte: Syftet med denna uppsats är att studera om förändringar i arbetet med rörelsekapital hade ett samband med lönsamheten i företag. Som mått på rörelsekapital används Cash Conversion Cycle och som mått på lönsamhet används ROA.Teoretiskt perspektiv: Den teoretiska referensramen består av teorier om Working Capital Management, Cash Conversion Cycle, Lean, Supply Chain Management och Supply Chain Finance.Metod: I denna uppsats används en kvantitativ metod där sekundärdata samlas in från årsredovisningar för 2005 och 2013. Denna data ligger till grund för fyra korrelationsanalyser. Den beroende variabeln i korrelationsanalyserna är ROA och defyra oberoende variablerna är Cash Conversion Cycle, dagar i lager, dagar som kundfordring och dagar som leverantörsskuld. Urvalet i denna studie består av svenska aktiebolag inom branschen tillverkning och industri med fler än 50 anställda.Empiri: Empirin består av fyra tabeller som presenterar de beräkningar som gjorts.Slutsats: Sambandet mellan förändring i Cash Conversion Cycle och förändring i ROA blev väldigt svagt positivt men inte signifikant.

The purpose with our essay was to examine which clients/patients get treatment for alcohol problems from either health care units or social service units. We also wanted to find out how staff in these units considers the importance of social background in the assessment of treatment. The questions we have focused are: How do the clients/patients get in contact with the units? How does staff in these units consider the importance of social background in the assessment of treatment? How is the social background like for the present clients/patients? To fulfil the purpose with our investigation and to get answers to our questions, we performed an explorative examination and applied a qualitative method in the form of a semi-structured interview with six persons. The investigation showed that clients/patients get in contact with the units by looking for treatment by themselves or by relatives and other organisations.

In the care for the critically ill patient the next of kin is of great importance. Their support, love and care for the patient, increases the wellbeing and makes a connection to the patient?s normal lifeworld. For the next of kin to be able to be that support the next of kin needs to be helped to maintain the basic need of for example their sleep, food, hygiene and psychosocial support. The critical care nurse must see to the patient?s whole lifeworld which includes their next of kin.The aim of the study was to identify the resources available for the next of kin in intensive care units in Sweden.

The aim of the study was to do an analysis about the conceptions of units and unit con-version. Investigating the students´ attitudes towards their own mathematical ability and the students´ understanding of the conception of units..

The report is a master thesis about energy efficient measures for an underground facility Hemsö fortress.Several proposals are evaluated economically.Statistics of the electricity used and measurements of several heat pumps are analyzed to find energysavings potentials.The results indicate that several units of a dehumidification system are responsible for over 70 % of theyearly electricity cost. The air that is being dehumidified by these units can otherwise cause damage ofculturally important interior designs.The proposal with highest profit suggests an alternative method for dehumidification. The cooler in theair handling units in Hemsö fortress have capacity to dehumidify the air. However complementary fansneed to be installed to circulate humid air towards the air handling units. The solution can be implementedin three different locations within the facility.

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.