DefinitionerInitial public offering (IPO)Den första försäljningen av ett företags aktier på den publika marknaden.AvnoteringHändelsen då ett börsbolags aktie tas bort från marknaden.Sarbanes-Oxley (SOX)Ett omfattande och för ämnet väl undersökt amerikanskt regelverk.Private Equity (PE)Aktiekapital som inte är börsnoterat, investerare som investerar direkt i privata bolag eller köper ut publika bolag från börsen.International Financial Reporting Standard (IFRS)Internationella regler som styr rapporteringen av olika typer av transaktioner och händelser.Mergers & Acquisitions (M&A)Förvärv och sammanslagningar av bolag.Definitioner hämtade från http://www.nasdaq.com/investing/glossary/.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

The Swedish government has a goal of achieving a fossil-free vehicle fleet in 2030. Heavy transport constitutes a significant part of Sweden's transportation sector and the vehicles are driven almost exclusively by fossil fuels. Siemens has developed eHighway, a concept for electric road systems enabling electrification of trucks, in order to reduce the environmental impact of heavy transports. This study aims to investigate the potential that eHighway has on transporting iron ore from the mine of Mertainen to a processing plant in Svappavaara. Electrified trucks are compared with conventional trucks, and diesel and electric trains.The evaluation was made with respect to energy consumption, environmental impact, and cost.

The aim of the study was to support the ongoing kaizen work at a medical centre. Two main topics have been addressed in this study:? Find a solution to ensure that the kaizen decisions are followed and will get a strong grip in the organisation.? Support the kaizen process by giving advice on how to structure the meetingsand how the kaizen work could be done more effectively.The study started with a visit to the medical centre to observe the kaizen process and the attitudes among the employees. The employees were asked to fill in a survey about the kaizen work at the centre. The final recommendations given have been based on this and also information gathered from other medical centres which work after the same kaizen principles.

The report aims to examine how property owners position themselves to reach their targetmarket, and which strategies they use when positioning their product. The investigation has beencarried out mainly in the form of a case study in which a number of interviews with Stockholmreal estate companies has been conducted, focusing on commercial property market segment.The interviews have resulted in identification of common and specific strategies among thecompanies. These strategies have been analyzed in the light of the theory by Philip Kotler andKevin Lane Keller, focusing on how an offer should be designed to reach a competitive position.It can be concluded that positioning is a key activity for successfully addressing the targetmarket. Successful positioning mandates three key requirements to be met; determining thecategory to which the offer belongs, identifying similarities and differences compared to thecompetitors and developing a brand mantra. The result of the case study concludes that theproperty companies work similar in many ways.

Projektets syfte var att undersöka en nyframtagen värmeväxlarpanels kyl- och värmeeffekt. Arbetet utfördes åt företaget Panelito i en av Chalmers Fastigheters lokaler där paneler monterades. Vid testerna mättes temperaturer och flöden på luft och vatten in och ut ur systemet under en timmes tid per test.Avgränsningar som gjordes var att testerna inte utfördes enligt ISO-standard, vilket skulle innebära en sluten kammare, stationära förhållanden och noggrant kalibrerad utrustning med mycket små mätfel. Det togs heller inte hänsyn till tryckskillnader i luftsystemet.Kyleffekten blev som bäst 83.0 W och värmeeffekten blev som bäst 211.9 W. Resultaten jämfördes med en annan typ av vanligt kylsystem, kylbafflar.

Examensarbetet behandlar ett brotvärsnitt som inte entydigt kan betraktas som ett balktvärsnitt eller plattvärsnitt. Med de måttdefinitioner som används vid broprojektering ska en plattkonstruktion ha en bredd som är fem gånger höjden, annars ska konstruktionen ses som en balk där även balkens längd definieras att vara större än tre gånger höjden. Brotvärsnittet som studeras i detta examensarbete kan alltså definieras både som ett plattvärsnitt och som ett balktvärsnitt. Målet med arbetet är att undersöka om det är möjligt att finna en metod att konstruera denna typ av tvärsnitt som befinner sig i gränslandet mellan två definitioner. Skillnaderna mellan en plattas och en balks verkningssätt ligger i att plattan antas bära last i två riktningar medan en balk enbart bär last i en riktning.Examensarbetet är genomfört i sammarbete med WSP Bro- och vattenbyggnad i Örebro, som konstruerade en bro med just detta tvärsnitt.

The purpose of the study is to investigate and elucidate how low-cost airlines can influence and develop tourism in a region. In order to bring about the purpose the author used two research questions. Have low-cost airlines contributed to regional development? How many additional visitors have low-cost airlines contributed to Stockholm? In order to answer these questions a survey was carried out at Arlanda airport and statistics were collected. The results of the study show that there has been a regional development.

The purpose of this Master's thesis is to study metadata and its use at Web sites of six Swedish universities and colleges. Each Web site has been examined at three different hierarchical levels and the total number of examined Web pages is 258. 16 questionnaires have also been sent to webmasters at the six universities and colleges. The results show that metadata refers to the data which can assist to organize, describe, identify, locate, evaluate and retrieve resources on the Internet. Even though there are several different metadata formats available on the Internet, the commercial search engines only support the HTML's title tag and the meta tags with the attributes keywords and description.

This work has been done by three development engineers and one computer engineer and in some cooperation with the company Phoniro. This report is written for computer science and is mainly oriented on the programming part in the project. The goal has been to develop a program that ensures the quality of the care that the home care organization delivers. The program is developed for cellphones and is supposed to be used in every visit. Several functions have been developed for the reason of reducing mistakes in patient visits, where the focus was on safe medication.

Individual identification of pigs could be used in commercial herds for production monitoring, disease monitoring and breeding evaluation. This study investigates the possibility of using microchips designed for dogs and cats to identify individual pigs from birth, through rearing to carcass at the slaughter plant. Two different sizes of microchips, and two different ages of the pigs at injection were tested. Castrates and gilts from ten litters were evenly distributed between chip sizes and injection ages. All pigs were identity marked with both electronic ear tags and injected with microchips.

Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected to profitability in ways that have not been seen before. However, the activities that are not included in the core business have not yet reached this long-term perspective. These non-core businesses within an organization goes under the term Facilities Management (FM).This paper focuses onReal Estate businesses, FM-suppliers and the relation between them.The purpose is to investigate current knowledge regarding outsourced FM-services and the real estate organisation?s use of these services.

The purpose of this essay was to try to find out if the optimal farrowing pen exists. By interviewing producers, veterinarians and salesmen and also through a literature study, I have tried to evaluate advantages and disadvantages regarding different types of pen formations and environmental details. The interviews with the producers showed that they all were satisfied with their particular farrowing pen. It also showed that one material can be functional in one farrowing pen but not in another. The determining factor for the outcome of the farrowing pen was the individual experience and the way of thinking of the producers. The veterinarians were of the opinion that there today were no existing farrowing pens that responded to the pigs needs. However, the results on the farms were generally good. The salesmen thought that the production costs could be lower if a sort of a standard pen was used.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

I have been inspired by the Do It Yourself movement. DIY builds on the creativity of the individual, one?s capacity for initiative and one?s desire to realise one?s ideas. I have been inspired by sheets of pattern paper used in the manufacture of clothing, and my line of furniture is based on two-dimensional patterns of furniture. The sections of the pieces of furniture are printed on and relate to a standard sheet of plywood.