I takt med ökad konkurrens, växande organisationer och högre krav på effektivitet blir även vikten av metodiker, riktlinjer och modeller för att planera sina resurser allt mer betydande, så även på Volvo Construction Equipment AB Component Division. Då arbetet påbörjades fanns inga riktlinjer för hur Volvos konstruktörer uppskattade omfattningen av sin tid när olika demonstratorer (funktionsprototyper) ska tas fram, istället gjordes olika uppskattningar beroende på vem som skulle utföra dem och när detta skulle göras. Avsaknaden av en sådan metodik försvårar möjligheten att väga olika koncept mellan varandra och möjliggöra rätt prioritering av koncept då varje konstruktör uppskattar sin tid annorlunda och resultaten således inte blir likvärdigt jämförbara. Syftet med examensarbetet är att utveckla en modell för att uppskatta resursbehov och omfattning av konstruktionsarbete när en demonstrator ska tas fram, genom att ta till vara på erfarenheter från genomförda projekt och input från olika konstruktörer. Krav på modellen är att den ska vara enkel, användarvänlig och pedagogisk för att lätt kunna tillämpas på olika tekniklösningar inom avdelningen för drivlineutveckling.

This bachelor thesis is intended to gather the knowledge and experimental data on the winter wheat crop production relevant for Swedish conditions, with focus on sowing time, row spacing and seed rate. This essay is a literature study with a minor component based on interviews with farmers producing winter wheat. The work is divided into a background part where basic knowledge of winter wheat physiology, development and environment interactions are described and one part where results of field trials studies are presented. Optimal date of sowing winter wheat depends on annual weather variations. Because it is difficult to forecast the weather the choice of sowing date should be based on weather statistics, production experience and previous results depending on sowing date.

Distillers? grain is a by-product of ethanol production. Corn, wheat and barley are the grains that are generally used in the distillery process. Distillers? grain is rich in protein and phosphorus.

Renal dysplasi (RD) is a congenital chronic renal disease affecting young dogs. It is a rather common disease that occurs in a large number of dogs and in some breeds there is a familiar incidence or suspected hereditary background. Both the etiology and pathogenesis are still unknown, but a theory about the cause of RD is that the two components that form the kidney, the uretheric bud and the metanephrogenic blastema, don´t interact normally in the embryo. Kidneys affected by RD contain fetal (immature) structures that are inappropriate for the state of development/age of the dog and abnormal structures caused by an abnormal differentiation. Affected dogs usually are under .

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

I dagens samhälle råder ett överutbud av produkter på marknaden där varje företag febrilt kämpar om att fånga kundens uppmärksamhet. Då modebranschen snurrar allt snabbare och kunden förväntar sig nya plagg i butik varje vecka, har en stark varumärkesidentitet visat sig vara av allt större betydelse . Företag inom samma bransch har en benägenhet till att producera varor som blir alltmer lika varandra gällande produktens egenskaper, utseende och pris. Då teknologins framsteg går allt snabbare ökar konkurrensen och risken finns att nylanserade produkter redan är omoderna när de introduceras för konsumenten. Den avgörande och återstående faktorn för konsumenten vid köp blir då varumärke.

This MSc thesis is divided into two parts. The first part deals with the need for information from forest campartments selected for clear cutting, in connection with planning in an integrated forest- and sawmill enterprise. A review of literature is followed by a case stud y, where present conditions in a Swedish forest company are compared with current research in the area. The seeond part consists of a simulation stud y, which aims at camparing the accuracy of inventory estimates using different methods. The estimates are delivery forecasts, covering one month consumptian of timber in a large sawmill.