The feed is a major cost in the dairy production and there is a constant interest in findingalternative cost-effective feedstuffs. Competitive dairy producers have to seek ways todecrease their production costs and the pursuit of cost-effective feed rations contributesto lower costs of production. An interesting group of protein concentrates are rapeseedproducts like ExPro (heat treated rapeseed) which have during the autumn 2008 andspring 2009 been very favourable compared to other protein feeds.This study focuses on the feedstuff products ExPro and Raps-Drank 60/40 (rapeseeddistillersgrain). The potential use of ExPro in dairy cow feed rations are also explored.ExPro is a well known feedstuff but Raps-Drank 60/40 is a relatively new product andnot known for many farmers.A field study on the use of rapeseed products was made on a limited number of dairyfarms. The main purpose was to study the management of the feedstuffs on the farms.The Farms were selected in cooperation with two local extension services.

The aim with this thesis is to investigate the risk management at the department Road construction, The National Road Administration Region Mälardalen. The aim is also to study how the risk management could be improved to better support the project leaders. Included in theses aims is to examine potential problems with the current risk management and to suggest changes. It is of utter importance to define the concept of risk, to study how risk can be measured and in which ways risk can be analyzed. In doing so, a literary study has be done and fourteen respondents has been interviewed.Risk is to be seen more as a concept than a quantity.

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

Syftet med denna uppsats är att, utifrån en analys om läkarprofessionens eventuellt förändrade syn på patientbemötandet - gällande både sin egen och patientens roll - kritisera och kontrastera New Public Management och Service Management angående marknadsanpassning av läkar- och patientrollen. Vi utgår från ett tolkande paradigm och använder oss av en kvalitativ metod. Vi kritiserar New Public Management och Service Management inom svensk sjukvård huvudsakligen utifrån Etienne Wengers teori om sociala grupper i samhället, men även utifrån Michel Foucaults och Jean Baudrillards teorier. Empirisk data presenteras tillsammans med teorin och tolkas utifrån teorin. Empirin härstammar från åtta intervjuer och en observation, men består även av sekundärdata i form av artiklar från läkarfackpress.

Biological pest management is defined as control of pests using their natural enemies. This method has been used in Sweden since the 1970´s and it has been developed ever since. Biological pest management is today relatively common among commercial growers but there are good possibilities to apply this method in the home gardens as well. The aim with this thesis is to compile a report from both the companies that are marketing the products and the home gardener´s point of view. This should give a better understanding of the market and how it could be improved. We will give examples of products that represent the different kinds of organisms that are being used in biological pest management. Our hope is that this will be an introduction to all interested in biological pest management. The legislations regarding registration of organisms are still a matter of discussion and are causing problems to producers, distributors and the market in general. Why isn´t biological pest management more common in the home garden? The main reason appears to be the lack of knowledge in the subject. What are the benefits using biological pest management when it requires so much knowledge and it´s more expensive than conventional pest management? With the environmental problems we face today, we hope that every single gardener has an interest in developing an environment as clean as possible, even if only in one's own backyard..

This Master thesis studies how a diversified institutional care organisation can optimise its collective knowledge resources so to manage and distribute this knowledge to different parts of the organisation with help of the organisations intranet. The purpose of the study is to examine if knowledge management and the organisations intranet can be used to create, store, transfer and better use the knowledge within the organisation. Through a case study the thesis will look at different knowledge processes and their relation to the organisations intranet. The case study includes a questionnaire for the whole organisation and qualitative interviews with seven persons from different levels of the organisation. The theoretical framework of the study approaches knowledge management and intranet through four knowledge processes.

Kommunikation, kompetens, förtroende och engagemang är alla viktiga faktorer förfastighetsmäklaren som påverkar kundmötet. Fastighetsmäklaren ska arbeta aktivt medvariablerna för att få vetskap om och tillfredsställa den säljande kundens önskemål. Ennoggrant utförd behovsanalys av kunden tillsammans med ett individuellt anpassat kundmöteär faktorer som påverkar kundens tillfredsställelse i positiv bemärkelse. Studien bevisar attvariablerna samverkar och påverkar antalet nöjda kunder inom fastighetsmäklarbranschen..

Prior studies have shown that earnings management can be used either to inform or to mislead investors about the future performance of a company. However, few studies have examined the impact of earnings management on forecasting return on equity (ROE). The aim of this thesis is to investigate whether the ability to forecast next year's ROE is improved when taking earnings management, measured as discretionary accruals, into account. This is examined by comparing a forecast model that takes the magnitude of discretionary accruals into consideration with a model that does not. The study is based on companies that were listed on the Stockholm Stock Exchange during 2002-2012.

The purpose with our thesis is to understand and explain the advantages and disadvantages there is with the self scanning system. The advantages and disadvantages we will highlight from three different angels; the store management perspective, the staff perspective and the customer perspective. These three perspectives will together form an overall perspective over the advantages and disadvantages as the self scanning system has contributed with. Finally we will highlight the differences and resemblances we have found between the perspectives.Through a qualitative approach we have gathered data to our thesis. Furthermore we have based our theory chapter and our empirical chapter on the base of Grounded Theory.

The project has been implemented in collaboration with Carl-Johan Lundberg on Deltagruppen Ltd in Jönköping. Problem introduction comes from Carl-Johan's own experience from the hotel sector. The problem that all hotels has is that they sell two products, i e. simple - and double rooms. Persons that travel in companies do not desire always to share bed.Focus in the work is to develop a product that holds together two simple beds and forms double bed, concurrent that it goes that converters to two simple bed without needing to disassemble the product and be done invisible.

Uppsatsen ämnar studera personalrelaterade problem vid en CRM-implementering. Huvudsyftet kan delas upp i fyra delsyften som behandlar vilka implementerings-problemen är, när de uppstår, hur de undviks och hur de bearbetas..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Many organizations today work in projects, a method of organizing work to provide a clearer focus on goals and more control of every aspect of the assignment. A project is, simply put, a plan to achieve a specific result. In turn, project management means to use various tools and methods to facilitate and streamline the effort towards achieving the goal with the project.Risk management is the activity that refers to finding, identifying and quantify different types of risks and take appropriate action towards reducing or eliminating these risks to the extent possible. With increased use of projects as a method of working the demands for managing risks better become stronger. The question that this thesis tried to answer was: ?What kind of risks does the IT industry think are linked to their projects and in what way does these companies manage these risks??Among the project leaders interviewed, the authors could see a great variation in lines of thought and values regarding the importance of risk management and how risk management should be handled.