During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

In this report, the risk of cracking in joints and/in adjacent concrete is estimated by checking shear forces in joints and the ratio between the actual maximum principal stress ant the actual strength of the concrete. The shear force has been estimated both by simple methods as well as by two-dimensional calculations. The risk of cracking in the concrete and/or in the joints is estimated with the computer program ConStre. The restraint from a resilient foundation or rock on a young concrete construction is estimated by a simple method that is exemplified. It is shown that the restraint can be neglected in some cases.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

This paper is an event study on Initial Public Offering?s return behavior after the dot com bubble. Cumulative Abnormal Returns are used to measure the performance against a market index. The results suggest that the market correctly prices IPOs in the long run thus upholding the Market Efficiency hypothesis. Moreover, value weighted CARs show that large IPOs are more likely to outperform smaller IPOs, however in the long run there is an unpredictable pattern.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Abstract Uppsatsen behandlar ämnena organiatorisk förändring samt varumärkesladding. Även identitet, profil och image diskuteras. I arbetet har vi använt oss av Lindex som fallföretag. Omladdning av ett varumärke blir aktuellt när märkets brand equity stagnerat eller när företag önskar förändra de värden som är kopplade till varumärket. Detta tillsammans med en organisatorisk förändring har varit aktuellt i vårt fallföretag Lindex.

In this thesis some different modulation schemes for xDSL-techniques are compared. The investigated techniques are ADSL, G.lite, ADSL2, HDSL, SHDSL and VDSL. The modulation methods used are DMT, CAP and different versions of PAM. Several broadband techniques also use Trellis Coded Modulation (TCM) to increase the coding gain of the transmission. For each one of the different modulation methods the signal-to-noise ratio is calculated for generating a bit error rate probability of 10-7.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

Under de senaste åren har barnklädesbranschen och dess aktörer upplevt en kraftigt ökad efterfrågan och utbud på marknaden. En högkonjunktur och en trend där förstföderskorna är äldre gör att barnfamiljerna har stabilare ekonomi. Konsumtionstrender visar även ett ökat fokus på familj och personlig identitet där småbarnsföräldrar gärna spenderar pengar på barnkläder. Dessa fenomen har bidragit till att det finns stora möjligheter för små barnklädesmärken att etablera sig på marknaden. En marknad där det även råder hård konkurrens och stora modejättarna drar stora fördelar då de kan konkurrera med pris.

Det finns en låg grad av mångfald i svenska börsbolagsstyrelser. Enligt omfattande studierförbättrar ökad mångfald en grupps kreativitet och prestation. Syftet med studien är attanalysera hur mångfaldsmåtten åldersspridning och kvinnonärvaro i svenskabörsbolagsstyrelser kan påverka vd:s position, eftersom grunden för ett framgångsriktjämställdhetsarbete ligger i ett företags ledningsgrupp med vd som främsta representant.Studien inkluderar samtliga kvinnor som varit vd:ar på börserna Nasdaq OMX Stockholmoch NGM Equity och en jämförelsegrupp av manliga vd:ar som haft förtroendeperioderunder liknande omständigheter som kvinnorna. Resultatet visar ett samband mellan kvinnligstyrelsenärvaro och förlängd förtroendeperiod för vd:ar, i synnerhet för de kvinnligavd:arna..

This report discusses a method to detect divers in harbour environments usingpassive acoustic detection. The goal was to achieve as high detection as possiblewithout having too high false alarm rate. A short execution time was also desirable.By using the characteristic of an inhalation a band-pass filter was applied to the signalto improve the signal to noise ratio. After the filtering an energy estimation of thesignal was made. This energy estimation was later used in a frequency analysis, whichcould tell us if there were enough energy in the frequencies that correspond to adivers breathing frequency.

This study has been conducted in order to determine the existence of predictability for the Stockholm stock exchange. With this purpose the random walk theory has been raised against the theory of mean reversion in order to determine which theory is the most substantial. Data has been collected from Nasdaq OMX Nordic and furtherly been processed using the statistical software EViews. Swedish listed companies? daily share values between 2000-2014 have been analyzed using two tests; an Augmented Dickey Fuller test and a Variance Ratio test.

This thesis aims to evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.