The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

The purpose of this report is to analyze the advantages of using programme software to monitor masshauling instead of using the conventional method. A comparsion between different programs will also be conducted in an attempt to determine the most affordable. This report is written for NCC Construction AB to help them choose a software most fitting for future projects.The report is based upon literature such as information taken from the developers website, existing reports with similar context, interviews with sellers of the software and interviews with people working in the building sector.The result of this report shows that there are several advantages with investing in a software that helps the management of a project and that it is something that should be taken under consideration instead of the existing method. Topcon is a clear favorite following the inquiries comparisons as done, when they deliver a complete system and not only a supplement to the current approach. Scanlaser are just in the beginning of its development, and is so far only out with an early version of the software, while Topcon has been brought further in development and therefore has more features in the program.

Graphic design is an integrated part of the public spaces we move through in our daily lives. This thesis explores the emotional aspects of graphic design, with a focus on environmental graphics for the public space. The goal is to find ways in which the emotional aspects of a design solution can be varied without compromising the practical aspects, i.e. affect the conveyance of information. This goal is pursued through an analysis of historical and contemporary literature as well as by design practise.

A new type of forest tree seedling, called mini seedling, has been developed by the University of Dalarna in Garpenberg, Sweden. Compared to traditional containerized seedlings that are grown for 1 ? 2 years, mini seedlings are grown for only 10 weeks. The mini seedlings are small, easily planted, cost effective, and reduce the amount of chemicals used in the nursery. Research has shown that mini seedlings tend to have higher overall survival rates than traditional container seedlings.

The purpose with this study is to compare different systems of grain storage from a financial point of view. Grain that is supposed to be fed to laying hens. The systems that were compared were different airtight storage of grain and a system of conventional storage. To make this case study I choose to compare four different systems. In the case study there was one system with bin drying of the grain, two systems with airtight storage of the grain and one system where you buy dried grain during the season. I made several of capital investment appraisal where I found the cost of each system, then I took the cost and divided it with the total grain use and calculated the cost for each kilogram of grain, and also the cost of the feed. Then I compared the cost from my case study with the cost of buying feed. All the systems except for one, gave a lower cost for the hen feed than buying feed from a dealer The best system, witch were bin drying lower the cost with about 80 000:- SEK.

Vår studie har som syfte att uppmärksamma på vilket sätt ledarens kommunikation återspeglas i medarbetarna och anställningstillfredställelse vid en omorganisation. Genom att se organisationsförändringen genom medarbetarnas subjektiva upplevelser hoppas vi kunna hitta nya insikter för att bättre kunna hantera framtida organisationsförändringar. Vårt syfte är således att belysa såväl ledarnas uppfattade kommunikation (utifrån medarbetarens perspektiv) samt medarbetarnas egna uppfattade emotioner i relation till en omorganisering..

Dairy cows transform grass to milk with help from ruminal microorganisms that can digest indigestible fiber in their feed. The digestive system of the cow is adapted to a diet consisting of forage and disorders like acidosis, laminitis and abomasal displacement can occur if the feed contains too much starch. To achieve the highest production possible the cow has to be given a high amount of concentrate or grain as the difference in milk yield is significant, approximately 1000 kg energy corrected milk per cow and year between conventional and organic cows that are fed a lower versus a higher share of forage. If the cow shall be able to eat the same amount of energy from forage as from grain or concentrate the eating- and rumination time gets longer and she might not be able to eat enough, which will result in a lower milk yield and will make it harder for the cow to recover from the negative energy balance that originate from the beginning of the lactation. Fat and in a sense protein content differs also depending on if the cow is given a high or low share of forage..

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER).

UGL-courses (Understanding Group and Leader), given in Sweden since the beginning of 1980, are a frequently used leadership course in all sectors of the working life. This essay purpose was to compare course members experienced benefit between two educational organizers. No earlier studies in the subject where to be found. The method chosen was quantitative. A questionnaire was sent to participants in Swedish Defence Forces and The Swedish Confederation of Professional Employees.

This study investigated whether in-situ audiometry, delivered via hearing aids, is a better option as a basis forprescribing hearing aid amplification, compared to conventional audiometry. By examining the real ear insertgain (REIG) in 29 ears (18 subjects), that had been fitted with a hearing aid programmed using both conventionalaudiometry and in-situ audiometry, the study looked at whether in-situ audiometry based prescription is closer tothe NAL NL1's fitting target than audiogram based prescription. The hearing aid Siemens Pure 7mi with speakerunit M was used on all participants. The results showed how in-situ audiometry based gain at certain frequenciesis more consistent with the target curve, especially at 1000, 1500, 2000 and 4000 Hz. It was not establishedwhether the findings of the study were statistically significant.

The purpose of the study is to describe how financial management functions within the individual and family care services in three mid-sized municipalities.27 interviews with managers and key personnel at three management levels in Örebro, Växjö and Jönkö-ping were conducted using a descriptive approach and qualitative method. In addition governing docu-ments and delineations in regards to these municipalities have been studied.The combined findings show that all municipalities have separate visions and control systems/models for their municipality with focus on management by objectives and politically determined goals, which in-clude economical measurements and requirements for the departments. Moreover, are also tracking sys-tems, which are described as following up on the results thru indicators and/or measurable goals. The municipalities utilize framework financials and budget processing on a high level and its timings appears similar in each municipality.Additionally the study has shown that there is a desire and aspiration to implement central economic goals in all three municipalities. The interviewees describe how they use their leadership to anchor, follow up and create participation in economic objectives and results thru instrumental and institutional leadership.

The purpose of the thesis is to examine why women face greater difficulties than men in the management consulting industry when advancing as well as to identify potential success factors that enable women to overcome the existing difficulties. In order to fulfil the purpose, a theoretical framework including gender and organisational theory has been applied to a qualitative case study of two Swedish management consulting firms. A number of difficulties have been identified related to women's career advancement, which are the following: the male leader and the stereotypical male leadership, firms having higher expectations on women's performance, women's reluctance to self-promotion and to play "the organizational game", women's preference of social networks, men's tendency to promote other men, and the choice and conflict between a career and family life. The identified success factors that enable women to overcome these difficulties are: adapting the male leadership style, having an extrovert behaviour, becoming more active in professional networks, promoting one self, actively seeking to gain more attention, and prioritising one's career. These success factors can be summarised as women adapting a more male-like behaviour.

Titel: Ledarskap det sociala stödets påverkan av arbetsrelaterad stress ? En studie inom fastighetsmäklarbranschen Nivå: C-uppsats i ämnet företagsekonomi Författare: Nathalie Holm och My Gustafsson Handledare: Pär Vilhelmson, Maria Fregidou-Malama och Kristina Mickelsson Datum: 2015 ? maj Syfte: Samhället och specifikt säljyrket blir allt mer komplext och har bidragit till ökad arbetsrelaterad stress. Studiens syfte är därför att få en ökad förståelse om ledarskapet och det sociala stödets betydelse för att motverka arbetsrelaterad stress i säljande organisationer. Forskningsfrågorna som ställts är följande: 1)    Vilken betydelse har ledarskapet för upplevelsen av arbetsrelaterad stress?2)    Vilken betydelse har det sociala stödet för upplevelsen av arbetsrelaterad stress?3)    Anses det vara ledarens uppgift att bidra med/ge socialt stöd till sina anställda? Metod: Eftersom syftet har varit att öka förståelsen inom ämnet, har studien gjorts med en kvalitativ forskningsmetod där data har samlats in genom semistrukturerade intervjuer.

Wind power in Sweden is expanding in response to the government's decision that 49% of Sweden's power should originate from renewable energy sources by the year 2020. Problems with noise and sound emissions related to wind turbines are a constant argument against the wind power expansion and this paper means to examine if vertical axis wind turbines might be a viable alternative to the conventional horizontal design for noise sensitive areas. In order to determine factors like difference in frequency, noise propagation and noise emission level, measurements of both horizontal and vertical axis wind turbines have been completed and the data analyzed with MATLAB. It is shown that there is a difference in how the noise from the two types of turbines propagates due to avariation in the frequency spectra of the emitted sound. It is also shown that vertical axis wind turbines generate a lower sound emission with less intensity inthe lower frequencies..

The aim of this study was to explore and gain understanding of the situation between managers in different forms of human service organizations. I chose to use a qualitative method and conducted semi-structured interviews with five professional middle managers in the public sector. To accomplish my purpose, I worked on the basis of several questions. The questions dealt with the role of middle management and what it involves, how it is perceived and what the middle managers think of the specific requirements for them and their leadership in organizations that provide services relating to people.  As a result of the analysis I have used the theory of social roles that describes the meaning of the different roles and role conflicts that arise in connection with various and conflicting expectations. The review of the results shows that middle managers in human service organizations experience to have to deal with a complex leadership role.