Account receivables tie up large amounts of capital in. Various reports show that the actual time for customer to pay their invoices is getting longer. This is a problem both from a society and a business economic perspective. The purpose of the essay is to find out if Swedish companies have longer credit days than normal contractual terms of payment and if so, can the business cycle or the geographical distribution of sales have an impact and does it make a difference if the companies have an active monitoring of the actual customer credit days. To answer this, we studied 12 listed companies in four different sectors between the years 2000-2008. In the analysis, we reason about the results of the study and how the various factors may have influenced the outcome.

Executive summary This master thesis was originally based on a specific assignment given to the authors from ABB Full Service, a unit specializing in providing maintenance outsourcing: ?How can ABB Full Service expand its offering of providing fundamental maintenance by seamlessly incorporating the business concept with competencies and solutions from other ABB divisions?? The academic issue was developed throughout the thesis, resulting in the following formulation: ?From an organizational perspective; how can service providers bring continuous added value to intra-organizational outsourcing partnerships?? Many of the key findings of this thesis are reflected in the issue. The term intra-organizational outsourcing is a proposed addition to the terminology in the academic discourse on outsourcing. The definition of the term is: ? Where an organization outsources a business process interlinked with the physical operations, requiring the service provider to take over a preexisting unit and its employees.This is an accurate description of the form of outsourcing that ABB Full Service is engaged in.

The concentration of acute phase proteins in serum is altered as a response to inflammation, infection or trauma. this makes these proteins potential biomarkers of unspecific pathological processes. In cattle, haptoglobin and serum amyloid A are the two acute phase proteins that show the largest increase in serum concentration as a result of inflammatory processes. The haptoglobin concentration has been shown to correlate to clinical signs as well as inflammatory processes found at post mortem examination. This feature could be useful prognosis of the individual as well as for monitoring the health status of a herd or identifying carcasses that shold be examined closer at the slaughter-house.

All companies wants? to be as profitable as possible. The company in question is one of the leaders in it´s field in Sweden. In order to increase profits as much as possible it is important to identify and eliminate eventual quality defect cost as far as possible.This study was performed in Huddig AB, and the purpose of this study is to try to develop a routine for monitoring the quality defect costs, and to improve communication and create feedback between production and aftermarket.In addition to an extensive literature review on quality defect costs most of the work have been conducted at the company. Own observations and interviews have been done with the staff to get a picture of the current situation and to try to come up with improvement proposals.During the study it was proved that much of the quality defect costs in essence, derived from the production, which is seen as positive because it is the easiest part of the company to improve.

In today?s industry it is starting to get more and more interesting with wireless systems and solutions for applications. To be able to reduce the amount of cables drawn to various machines which takes both space and an extra fee for every cable drawn. Some systems might require the user to use a handheld device that is directly connected by a cable which in some machines might be inelegant for the user.The goal with this bachelor thesis is to develop wireless monitoring of the machine operators position that is working with heavy industrial machinery. The thesis started out with researching different techniques for positioning a transmitter indoors, this was done in order to get a better understanding on how to go about.

This study examined the psychological processes of autonomic arousal and distress, erroneous beliefs about sleep, worry about sleep, selective attention and monitoring and safety behaviours related to sleep, on the subject of daytime impairments associated with insomnia. The psychological processes were evaluated against as follows: sleep measures, anxiety, depression, medical disease and the use of medications. The measure daytime impairments complied with the established research diagnostic criteria. A correlation analysis indicated that psychological process, anxiety, depression and one of the sleep measures are associated with daytime impairments. The results of a multiple regression analysis proved that only erroneous beliefs about sleep, worry about sleep and safety behaviours related to sleep are linked to daytime impairments associated with insomnia.

The aim of this study has been to examine how people with the chronic disease diabetes are seek-ing information about their disease. The study also look at the sources, which are mainly used, and the information behavior of the participants in this study. Especially in diabetes health care the idea of empowerment is central, which means that the patients need a lot of information to get know-ledge and become empowered. The study also examine the public library as a resource of health information, and for that purpose an examination of the OPAC catalog in two public libraries has been done, using the word ?diabetes? to illustrate the literature and other medias related to di-abetes.

We have done a qualitative and quantitative study about math problems on second­ary school students. The study is based on the diagnosis, treatment and training of teachers, about students who have math difficulties. The aim of this work is to obtain teachers ?perceptions about students? diagnosis, treatment / improvement and continuing education for students who have math difficulties. By having interviewed various teachers through surveys we have received answers to their concerns about the diagnosis, treatment and the importance of continuous training of teachers on students? mathematics difficulties.

This study aims at norming a new objective method to track and measure jaw movements in 3D (three dimensional) during chewing in the young adult population (n=41, age 22-30). Norm values of the range of movements and the duration were calculated. Intra and inter rater reliability was high. Masticatory efficiency among participants was evaluated with a two-colored wax, analyzed with picture analysis software. Regression analysis was used to calculate the relationship between movement and duration variables and masticatory efficiency.

This study has been performed with the help of forest machine operators in order to improve the forestry planning at Holmen Skog Örnsköldsvik-region. For Holmen Skog forestry planning is basic for a successful forestry. In a survey I have investigated what can be improved in some areas that are planned for harvesting. The result of the investigation will be used to support the machine operators as much as possible. The study has generated 49.5 % of responses and because of this low response rate, no clear conclusions to anyone else except the responding machine operators can be drawn. It has been proved that there are some details in the forestry planning system that are inadequate, such as marked routs for trails, tractor paths and buffer zones against streams. The quality of forestry planning varies greatly between different locations, as much as 50 % of the responding machine operators thought so. Over 40 % of the responding machine operators claim that the information from Holmen is insufficient. One thing that would improve the forestry planning within Holmen would be to educate all forestry planners and then do continuous follow-ups..

Dagens växande kunskapssamhälle kräver förmågan till ett livslångt lärande och forskare inom inlärningspsykologin antyder att metakognition kan vara av omfattande betydelse för inlärningsresultatet. I en inlärningssituation utgörs det metakognitiva tänkandet av samordnandet av kunskap och andra strategier för hur vi ska gå till väga för att uppnå eftersträvansvärda kunskaper. Denna rapport undersöker huruvida problembaserat lärande - PBL utvecklar de metakognitiva förmågorna för ett livslångt lärande, jämfört med en traditionell undervisningsmetod. En quasi-experimentell design utfördes mellan PBL respektive traditionell undervisning där den metakognitiva förmågan bedömdes med hjälp av Assessment of Cognitive Monitoring Effectiveness - ACME. Undersökningsmetoden ACME innebär att studenterna uppmanas att bedöma vad de tror sig kunna respektive inte kunna.

The work was carried out on Termisk Systemteknisk?s office in Linköping. The aim was to create a computer system with infrared camera technology for quality control and temperature monitoring of manufacturing processes in industry. The system should be configurable such that it can be used on several different issues, including those where the real-time analysis of camera images is required.The developed system is based on an existing framework, Panola, to deal with measurement results and images in a database. The framework is built for the system continually check for new data , and the task was to create a foundation upon which to build systems that use the framework, but fully or partially utilize direct calls .

Diabetes mellitus is characterised by persistent hyperglycemia in all species. Fructosamine is a glycated protein reflecting blood glucose concentration during the preceding weeks. It has become a valuable analysis to differentiate persistent hyperglycemia from transient stress induced hyperglycemia in cats. It is also used to evaluate current therapy in diabetic patients. Although fructosamine is a well accepted analysis, it is sometimes regarded with scepticism.

Bakgrund Diabetes typ II är ett globalt och nationellt växande hälsoproblem. Lågkolhydratkost har väckt debatt i samhället, men har enligt studier resulterat i gynnsamma effekter för patientgruppen. Socialstyrelsen rekommenderar måttlig lågkolhydratkost som en av flera primära alternativ till kosthållning för patienter med diabetes typ II.Syfte Att undersöka diabetessjuksköterskors attityd och kunskap gällande lågkolhydratkost vid diabetes typ II.Metod Kvalitativa semi-strukturerade intervjuer med sju diabetessjuksköterskor inom Uppsalas primärvård.Resultat Diabetessjuksköterskorna hade observerat positiva effekter i sitt kliniska arbete av kolhydratreduktion, men ingen sjuksköterska gav måttlig lågkolhydratkost som rekommendation i första hand till patienterna. Farhågor för att lågkolhydratkost, främst orsakat av ett ökat fettintag, skulle kunna resultera i en ökning av risken för hjärt-kärlsjukdom eller andra negativa hälsoeffekter skildrades. Medvetenheten gällande kostrekommendationer och uppdateringen kring aktuell forskning varierade.Slutsats Medvetenhet och kunskap gällande lågkolhydratkost som kosthållning vid diabetes typ II varierade hos diabetessjuksköterskor inom Uppsalas primärvård.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).