The purpose of this thesis is to analyze how the ongoing controversy surrounding the Internet, the phenomena of digitalization and file sharing will affect the music industry in the form of the ?big five? labels. Furthermore the thesis aims to present a recipe of strategies for the companies? survival by studying their situation through a theoretical perspective in conjunction with a comparative analysis with industries facing the digitalization challenge. The theoretical contribution lies in the strategic perspective at an industry level.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

The transformer is one of the most common and most important electric machines for power companies. Cost of investment and the economic worth of a transformer are counted in millions of SEK. Because of that, proper maintenance actions that may lead to longer technical life time should be the aim in all situations.The aim with the report was to perform transformer diagnosis by dissolved gas analysis on Umeå Energi AB´s power transformers and a risk assessment. The report should also contribute to longer life time for the transformers.Oil samples were taken from each transformer two times. The first sample in summer 2013 and the second in April 2014.

There is a new beverage container on the market, a bottle made out of pure aluminum as a replacement for the traditional container made out of glass. This new container has the potential to reduce both cost and pollution during transportation, the lighter and stronger construction has every advantage compared to the old one in glass. The new container has every possibility to make it on the market. Some of the biggest brands within the soft drink market already use these bottles in countries without any recycling demands like: Coca-Cola, Heineken and Pepsi. The only thing stopping these brands from the Swedish market is the lack of a functional return system, there is only one company that uses the bottle in Sweden today and they take care of their own used bottles.

Syfte Studiens syfte är att utvärdera internprissystemet på Blekingesjukhuset i Karlskrona. Metod Uppsatsen är en fallstudie av internprissystemet på Blekingesjukhuset i Karlskrona. För att tillföra en viss bredd till utvärderingen utgörs vårt empiriska material av intervjuer med såväl verksamhetschefer, planeringsstrateg, controllers samt sjukhusets ekonomidirektör. Med avsikt att underlätta presentationen av studiens resultat och utvärderingen, som sådan, har vi utformat en utvärderingsmall baserad på den information som samlats in under våra intervjuer. Slutsatser Studien pekar på att sjukhuset använder internprissystemet i syfte att skapa kostnadsmedvetenhet bland de anställda, för att på så sätt förhindra överkonsumtion av tjänster som utförs internt.

The aim of this master thesis is to evaluate the performance of the content-based image retrieval system ImBrowse from a semantic point of view. Evaluation of retrieval performance is a problem in content-based image retrieval (CBIR). There are many different methods for measuring the performance of content-based image retrieval systems, but no common way for performing the evaluation. The main focus is on image retrieval regarding the extraction of the visual features in the image, from three semantic levels. The thesis tries to elucidate the semantic gap, which is the problem when the systems extraction of the visual features from the image and the user?s interpretation of that same information do not correspond.

Aims The aim of this study was to investigate how personnel within food control are regarded from different perspectives and to find the answers to the sub questions:- what is included in the profession of food control?- what are the requirements for personnel within the profession of food control?- how is the profession perceived from different perspectives?- how do personnel within the profession of food control estimate their psycho social working conditions?Method The study included 68 individuals (34 female and 34 male) and was conducted via observations, web-based surveys and survey-based interviews. Conclusion - The study was feasible.- The overall goal of the study as well as the research questions were answered to and contributed to clarify what is included in the profession of food control. - Quality measures should be implemented to greater extent within the development of the national food control system..

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

The usage possibilities of mobile platforms and smart phones are increasing rapidly as they provide support for better processors, sensors and communications capabilities. This has for many companies resulted in an increased interest to explore the possibilities of mobile platforms and how they can be integrated in various business areas. As the usage of mobile platforms in industrial applications is a new area, it is difficult for companies to estimate their potential, and what contributions the different platforms can give.This master thesis investigates the possibilities and limitations for the consultant firm Combitech when integrating mobile platforms and handheld devices in industrial applications. This is accomplished through a comparison between the platforms and by considering the possible areas of use for the mobile platforms based on experiences from companies and research in the area.For a company with the intent to deliver services that use mobile platforms, it is important to be able to combine expertise and resources to effectively attract customers. The mobile platforms will, if applied right, give great possibilities in industrial applications as a cost-effective alternative for both hardware and software solutions for businesses, which provides an opportunity to sell services to both established and new clients.

The usage possibilities of mobile platforms and smart phones are increasing rapidly as they provide support for better processors, sensors and communications capabilities. This has for many companies resulted in an increased interest to explore the possibilities of mobile platforms and how they can be integrated in various business areas. As the usage of mobile platforms in industrial applications is a new area, it is difficult for companies to estimate their potential, and what contributions the different platforms can give.This master thesis investigates the possibilities and limitations for the consultant firm Combitech when integrating mobile platforms and handheld devices in industrial applications. This is accomplished through a comparison between the platforms and by considering the possible areas of use for the mobile platforms based on experiences from companies and research in the area.For a company with the intent to deliver services that use mobile platforms, it is important to be able to combine expertise and resources to effectively attract customers. The mobile platforms will, if applied right, give great possibilities in industrial applications as a cost-effective alternative for both hardware and software solutions for businesses, which provides an opportunity to sell services to both established and new clients.

An increasing number of heat pump producers have developed heat pumps that can be connected to solar panels. In this thesis we have examined the possibilities of connecting solar panels to existing ground source- and geothermal heat pumps that has not been adapted to solar panels. During the work process, a prototype plant has been built to compare our theory with the practical results and with our designed sizing tool. The work has rendered in knowledge that will be used to build a sun module that can be easily connect to the existing heat pump system. The existing heat pump, our test plant, has been supplemented by an advanced storage tank used to allow different operating modes.

The purpose of this research was to examine what motivates and influences an individual to invest in a project or company through equity-based crowdfunding. The intention was therefore to identify internal and external motivation factors and examine how external social factors such as the Internet, other individuals? investment decisions and interaction in social groups affect an individual when he or she invests through equity-based crowdfunding. The results showed that both internal and external motivation factors are important components of an investment through equity-based crowdfunding. External motivators proved to be for example yields and helping entrepreneurs.

Företag: Midelfart Sonesson ABSyfte: Studien skulle ge en bild av vilka kriterier som är betydelsefulla för företag vid rationalisering av lagerställen. Den skulle dessutom ge en bild av vilka tänkbara ekonomiska konsekvenser som kan följa efter en rationalisering. Genom en fallstudie av ett typföretag och genom kompletterande intervjuer med kunniga inom logistik och företagsekonomi skulle författarna undersöka vilka kriterier som företagen lägger mest vikt på när de ska starta ett så stort projekt som lagerställesrationalisering, samt förstå vad kostnadsbesparingen kan bli.Metod: En studie av företaget Midelfart Sonesson AB har utförts. Primär- och sekundärdata har samlats in genom personliga intervjuer, litteratur, rapporter, och elektroniska källor.Teori: Teorin består av nio olika avsnitt som kan tillämpas på ämnet i uppsatsen. Teorin används för att förstå företagets uppbyggnad, organisation och dess handlande.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

Denna studie jämför hur Capital Asset Pricing Model (CAPM) och Fama-French trefaktorsmodell förklarar och förutspår avkastning på en global aktiemarknad. CAPM utgår ifrån att investerarna förväntar sig en riskfri ränta adderat marknadspremien multiplicerat med företagens exponering mot marknaden. Fama-Frenchs är en utvidgning av CAPM modellen, där företagens storlek och book-to-market-värde läggs till som förklarande variabler för avkastning. Genom regressionsmodeller och prediktioner för portföljer indelade i storlek och book-to-market jämförs modellerna. Fama-French tycks vara genomgående bättre på att förklara och förutspå avkastning under perioden 1990m07-2013m02 för samtliga portföljer, förutom portföljen för stora företag med medelhögt book-to-market värde.