Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

This thesis is   focused on identifying and documenting all   electrical equipment, such as devices, power lines / cables, and connectors in the facility and also on presenting a brief   technical description and information of the systems around the reactors.   Furthermore there will be a brief description of LabVIEW - which is a   graphical programming language- and which devices / elements   are programmed. For further notification, I am not   responsible for the programming of the devices in LabVIEW   which I have only used as a tool in my work. The plant   for production of biogas consists of four reactors   of which the third reactor (Lakbädden)   is connected to another reactor (UASB)   where they cooperate with each other.   The reactors are used for producing   biogas in the form of methane gas.The reactors I and II are   connected to, various electrical devices as, flow meters, temperature   sensors, frequency converter and   more.

Husums plant has a selection of different pulp pumps at bleaching plant 4 and 5. The displacement- (HC-pump, Sund Defibrator PTD-60) and centrifugalpumps (MC-pump, MCA 42-200, MCP 30/20) are of interest in this report. The centrifugal pumps are controlled by throttle valves, which result in an energy loss. Chemical mixers are used to mix ClO2 into the pulp before proceeding into a holding tower where the bleaching process occurs.The energy demand of the different positions has been measured or calculated to be used in comparisons against new equipment. Quotations were requested and delivered from Valmet and Sulzer.

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

Denna undersökning belyste sambanden mellan arbetstrivsel i relation till Locus of Control, chefens tillgänglighet för arbetstagaren och uppmuntran från chefen. Tidigare undersökningar har visat att det finns en positiv korrelation mellan intern Locus of Control och arbetstrivsel. Forskning har även visat att det finns samband mellan olika typer av ledarskap och arbetstrivsel men lite forskning är gjord för att undersöka vilket samband det finns mellan chefens tillgänglighet för arbetstagaren och arbetstrivseln. Av de 47 personer som deltog i undersökningen var alla kvinnor, vilka alla arbetade inom Vård och Omsorg men på två olika arbetsplatser där på den ena arbetsplatsen hade kontinuitet bland chefer och på den andra hade de varit olika chefer under samma period. Studien visade att det finns ett signifikant samband mellan arbetstrivsel och chefens tillgänglighet, LOC, och uppmuntrande ledarskap, däremot fanns det inte någon signifikant skillnad i arbetstrivseln mellan de båda arbetsplatserna.

Gerbera jamesonii is a plant with a large amount of pollen and various flower colours and a favourite host plant for Frankliniella occidentalis. The best growing temperature for gerbera is approximately 20°C. Frankliniella occidentalis or the Western Flower Thrips is a small insect that has become an important pest in greenhouse cultivation all over the world. The high temperatures in the greenhouse are favourable for F. occidentalis.

Mobiltelefoni och SMS (textmeddelanden) är ett intresseområde på frammarsch. Avsikten med studien var att undersöka om personlighetsegenskaper som självkänsla och locus of control har någon inverkan på vilket sätt människor använder sina mobiltelefoner. Tidigare studier har indikerat att de som föredrar textmeddelanden har lägre självkänsla än de som föredrar röstkommunikation. Ett internetbaserat frågeformulär användes för att undersöka mobiltelefonanvändningen hos studenter vid en högskola i södra Sverige, och då speciellt undersöka tal/text preferensen i relation till ålder, kön och personliga egenskaper. Överlag visade gruppen av studenter (n= 116) en preferens mot att tala (M = 4.5 med text och tala som ytterligheter på en femgradig skala).

This study deals with one of the most discussed work environmental issues in the modern society of Sweden today - work related stress, its causes and how stress can affect people in their working situation. Our study is based on a questionnaire among aid handling officers in two municipalities of the middle of Sweden, and two interviews with their directors. We found that aid handling officers has a complex occupational role. We also found that the officers in these two municipalities experiences about the same level of stress.Further in the study, we will deal with whatever could be the cause of the stressful situation, using the demand/control model of Karasek and Theorell. The result shows that despite the similarity of the stress experience, the cause was shown to be different.

BACKGROUND: Project based structures has become more and more common in the organizations of today. As the project based structures are given a more central role in the organizations the interdependencies between the projects are getting more attention. These structures need a new type of control to meet the unique challenges that arise. The researchthat has been done has been concentrated around the project form and the projects internal control, the area of multi-project management is therefore relatively unexplored. The few existing studies on the subject focus on projects in the construction industry why research inmore complex fields of business have been requested.PURPOSE: The purpose of this thesis is to explore and analyze how knowledge intense multi-project organizations manage their project activities, and to determine how different organizational characteristics affect the need for management control systems.METHODOLOGY: The empirical data has been collected through interviews with personnel in BT Products R&D, Gambro R&D and AstraZeneca Development.

The projects objective is to find an alternative method of heating (the current method being via electric heating) the sewage treatment plant on the island Utö in Stockholm?s archipelago in order to reduce the energy consumption and ultimately the cost for heating the plant. The project is given by ?Skärgårdsstiftelsen? (The Archipelago Foundation) and is a part of the larger EU-project ?Green Islands?.A model for the plants total heating demand is established in order to get a good perception of how much money can be saved using alternative heating methods. The heating demand model gives an annual heating demand of approximately 32 500 kWh and a maximum heating power demand of around 24,7 kW.

LKABs infrastrukturavdelning är en sekundärproduktion och en stödjande funktion till primärproduktionen vilket gör att avdelningen utför många olika aktiviteter och är svårstyrd. Syftet med denna uppsats är att studera den formella och informella styrningen och dess styreffekter på LKABs infrastrukturavdelning med utgångspunkt i Simons Levers of Control Vid formell styrning såsom Simons levers of control, styrs företaget genom dokumenterade värderingar, gränser, interaktivt arbete och uppföljning. Informell styrning kan vara företagets kultur, ledarstilar, regler och normer som inte är dokumenterade utan informella. Både formell och informell styrning påverka en individs beteende det är därför viktigt att de som skapar formella styrsystem tar hänsyn till de informella faktorerna och att den informella styrningen är i linje med den formella styrningen och att det finns en balans mellan dessa på företaget för att nå önskade styreffekter. I denna studie har en kvalitativ forskningsmetod tillämpats med influenser av aktörssynsättet.

This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

In Sweden, the demand for bio energy has increased in recent years due to the current energy and climate debate. In 2008, the energy supply of Sweden was 612 TWh, biofuels accounted for 123 TWh of these. Stumps have been highlighted as a potential fuel in recent years and the Swedish Forest Agency expects a technically and biologically feasible potential of 20.7 TWh annually between 2010 and 2019. The idea of utilize stumps is not new. During the 19th century stumps were used for tar production and during the 70?s and 80?s attempts were made to use stumps in the pulp industry.