During the period of this project I have programed a web site in php4, and also built the database in MySQL. The purpose with the projekt is to create a common web site for the various activities in the different churches located in the area of Örnsköldsvik. In my project I have chosen to try to find a structure of programming that fits my needs as a dyslexic. In the essay you can find a more thorough description of my procedure and the structure that I have chosen to use. .

The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

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.

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.

The last couple of years the use of mobile devices such as mobile phones and PDAs has increased tremendously. Most of the these devices have their own protocols for synchronising data and this has given rise to a need for a standard synchronisation protocol, SyncML. This thesis compares this protocol against the existing ones. The comparison shows that the preferred choice is SyncML. Also an application using SyncML has been developed.

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.

Companies of today are facing a development where it is more significant to focus on existing customers since the approach constitute a more cost reducing way, compared to finding new customers. During the last decades the marketing has therefore moved towards a relationship based marketing. Companies emphasize creating long-term relationships with customers, instead of consider the sale as a non-recurrent phenomenon. To engender customer loyalty has been an essential objective in the creation of long-term relationships.In this essay the authors have chosen to do a study which enlighten how companies in the ready-made apparel business produce added value to their brand and through this generate customer loyalty. Through a case study we analyze how Filippa K, Tiger of Sweden and Gant do to maintain value in their brand, in both a business- and customer perspective.

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.

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.

The background for my thesis is the fact that with rising electricity and oil prices it becomes interesting to calculate on alternative heating systems. I have chosen to calculate upon my parents? farm, which today heats the dwelling house with wood. This is very time-consuming work, time which could be spent on other work. The main objective for this study is to compare three different heating systems to decide how they differ considering effort and cost. The result from the calculations was that grain-heating system demanded the least amount of work, but the total cost was a little higher compared to chips heating. Chips heating required half as much work as today?s wood heating and had a little lower total costs compared with the corn heating. Which system to choose largely depends on how the own work is valued.

The main goal with this thesis report was to come up with ideas of how to make the use of energy more effective and thus save money for the company.First a survey was made to find out where and how the energy consumers were divided within the company. The results were then used in calculations to find out how much money that could be saved and how long it would take to get back the investments.There is a big potential in saving money by recovering heat from the UV-lamps with a heat exchanger. It would also even out the pressure in the factory which is a source to heat loss and a cause for discomfort amongst the employees. It?s possible to save 105 000 kr in a year and the money needed for the investments is 600 000 kr.By using the recovery air more effectively the company could save up to 250 000 kr a year in lowered heat purchases, but this would require the use of automatic dampers.If you reschedule the running times for the wood chipper and invest in some kind of load management, for example Sydkraft?s ?Energidirigent? you can save at least 42 000 kr.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Pipe replacements with bathroom renovations are complex construction projectshighly dependent on the construction work carried out in the residents? homes whilethe residents still live there. This fact makes the flow of information from contractorsto the residents of an important success factor. In the current situation thecontractor, Aros Bygg & Förvaltning AB, notifies the residents? information throughpaper notification, which gives managing the work involves a lot of paper work.This thesis examines whether and to what extent the contractor may replace thepaper notification with a web-based information channel.

Title:Knowledge system - a new way of observe the company Authors:Malin Pärmborn och Susanne Gidlöf Tutor:Anders Nilsson Department:Department of Business and Management Blekinge Institute of Technology Problem:How can processes of problem solving in a project contribute to generation of organizational knowledge in a knowledge company? Course:Master thesis in Business Economy Purpose:By describe the processes of problem solving in two different projects of our two chosen knowledge companies, we will clarify whether problem solving contributes to the generation of organizational knowledge. The purpose of this research is to increase the management consciousness concerning everyday processes that will contribute to the creation and transfer of knowledge. This is a condition to transfer human capital to structure capital and thereby decrease the company?s vulnerability. Approach:We gathered the data we needed through conversations and interviews with people on the two knowledge companies.