Background: Due to outsourcing, the material flows in the telecom equipment industry have undergone major changes, which in turn has imposed new challenges for packaging supplier Nefab who delivers to the industry. In order to achieve market intelligence, Nefab wants to map the material flows, and investigate possibilities of further reusable logistical packaging systems.Purpose: The purpose of this thesis is to describe the typical features of the logistical material flows in a technically based, rapidly growing industry, and analyze the driving forces and obstacles, which influence the selection of logistical packaging system. Procedure: After developing a theoretical framework consisting of general logistical theories and theories related to logistical packaging, we have interviewed companies in the logistics channel of Ericsson Radio Systems.Results: We have found the main characteristics of material flows in our investigated industry to be Variations in Demand, Focus on Time-to-Customer, and Globalization of Logistics Channels. Regarding driving forces and obstacles in the selection of logistical packaging systems, we have identified Transportation Characteristics, Customer Demands, Quality, Handling & Administration, and Current Packaging System as important factors..

This thesis aims to contribute to improved functional procurement of photovoltaic systems, PV systems. Functional procurement means that criteria concerning a function are set rather than specifying technical details or products. Possible advantages and difficulties in using functional procurement have been analyzed by interviews, simulations and a case study. Electricity production and surplus production for different scenarios have been simulated via MATLAB. The MATLAB script was also used to generate rules of thumb on feasible solar fraction for six different load profiles; a church, a farm, a car mechanic, an office, an industry and an apartment building.

Protecting the environment has with time grown to take a more central role in the society. Agriculture plays an important role in the society since this sector produces our food. More thorough research on how agriculture affects the environment is therefore motivated. This research can be used to improve the agricultural practice from an environmental point of view. This is something that both the farmers and the consumers can profit from. This study aims to form the basis for creating environmental indicators for use of nitrogen and energy on dairy farms. Twenty-three farmers in western Sweden have been interviewed about their farms, both organic and conventional. They produce milk with different intensity, defined as the amount of milk delivered (sold) per hectare of arable land.

All inclusive travel has become a popular way to travel abroad. When tourists pay for everything in advance their need for contact with the local people will be reduced. The consequences of this can be dissatisfaction from the local people as they are left out and do not share the financial benefits created by tourism. During the purchasing cycle of an all inclusive travel, it is possible that the tour operator can influence a sustainable development.The aim of this paper is to compare how a large and a small tour operator in their purchase of all inclusive holidays interacts with local players to create sustainable development, thereby creating a surplus value to the customer. The hypothesis is that the amount of knowledge and application of this knowledge regarding sustainable development differs in the purchase process between large and small tour operators.This paper was carried out as a case study.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

In this project a washing station has been constructed for Albany International AB. At present, there is no existing system to clean the dirty pipes that are coming back to the company.The work followed the product development process, and it started with the requirements list. This was followed by brainstorming, evaluation and completion.The result was a concept for de present time and one concept for the future.The present concept is intended to be built immediately. This is an adjustable bench with sliding bearings to facilitate the work. The actual cleaning is done with a high pressure washer that uses hot water.

Thermal fatigue is a serious problem in todays power plants. A large amount of damages around the world circles around that subject. The damage can come from the mechanism of two flows mixing with different temperatures in a T-junction. It is a fundamental prerequisite that these T-junctions are frequently tested for damages. An amount of criterias steers the rate of testings.

All inclusive travel has become a popular way to travel abroad. When tourists pay for everything in advance their need for contact with the local people will be reduced. The consequences of this can be dissatisfaction from the local people as they are left out and do not share the financial benefits created by tourism. During the purchasing cycle of an all inclusive travel, it is possible that the tour operator can influence a sustainable development.The aim of this paper is to compare how a large and a small tour operator in their purchase of all inclusive holidays interacts with local players to create sustainable development, thereby creating a surplus value to the customer. The hypothesis is that the amount of knowledge and application of this knowledge regarding sustainable development differs in the purchase process between large and small tour operators.This paper was carried out as a case study.

AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.