Account receivables tie up large amounts of capital in. Various reports show that the actual time for customer to pay their invoices is getting longer. This is a problem both from a society and a business economic perspective. The purpose of the essay is to find out if Swedish companies have longer credit days than normal contractual terms of payment and if so, can the business cycle or the geographical distribution of sales have an impact and does it make a difference if the companies have an active monitoring of the actual customer credit days. To answer this, we studied 12 listed companies in four different sectors between the years 2000-2008. In the analysis, we reason about the results of the study and how the various factors may have influenced the outcome.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Time of harvest affects nutritional value and digestibility of haylage since plants are in different developmental stages. The aim of this study was to examine the effect of plant maturity of haylage cut in June, July and August on digestibility and faecal particle size in horses.Forage and faecal samples used for the analysis of apparent dry matter digestibility (DMd) and particle size distribution in faeces were from a feed-study performed in the autumn of 2009. Twelve horses were used in the study, divided into three groups in a change-over experiment. Each group was fed haylage harvested in June, July or August during three periods. Faecal grab samples were taken from each horse and pooled so that one sample represented one horse during one period.

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.

The purpose of this thesis is to evaluate and update load curves for Fortum Distribution AB. Theload curve method is a tool used to forecast the strain of an electric grid. The method is based oncustomer annual energy consumption, outdoors temperature as well as customer category. Theload curve method was established by Svenska Elverksföreningen at the start of the nineties andfocus was put on standardizing annual energyconsumption, in order to make the method usableacross the nation. Present consumption patterns have changed since the original load curves wereproduced, which leads to a need to update the load curves.The work began with an update of present load curves according to recommendation taken fromanother earlier thesis.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

The master thesis, conducted at Metrima AB, concerns the development of a non-intrusivedistribution meter as a basis for individual tap water billing in apartments.The project is conducted in response to the market interest in individual tap water billing inapartments as an answer to environmental concerns regarding water consumption. Due to thehigh installation cost of traditional water meters, a new method of determining waterconsumption, without having to cut water pipes, is proposed.The proposed method distributes the total water consumption for an apartment complex toindividual apartments according to distribution meters, measuring water run-time, in eachapartment. The water run-time is estimated by measuring the water pipe?s outward vibrationsand temperature changes.A test environment was established and a prototype built, using a tilt- and vibration sensor forvibration sensing and a precision temperature sensor to measure temperature changes. As bothsensors work well in the test environment, further testing was done in 3 apartments for aduration of 5 days.

Syftet med detta examensarbete är att sammanställa maskinkostnader för etableringsmetoderna plöjningsfritt och konventionellt. Vi vill även titta på hur stor kapacitet som behövs på maskinparken för den tänkta gården på 600 ha åker, detta för att hinna etablera grödan inom ett rimligt tidsspektra. Anledningen till att vi valt ett företag på 600 ha är att det är den areal tröskan klarar av att avverka inom rimlig tid. Det medför att vi måste ta en del hänsyn till lägligheten och hur mycket av tiden som är så kallat ?tjänligt väder?.

This study will chart the changeover work, with a standpoint in the SMED-theory, at the company Peter Ernst AB in Värnamo. They are suppliers in plastic moulding industry and delivers to amongst other Saab in Trollhättan and Scania. The company are in a very competitive market, and they have to make manufacturing more efficient and rationalise their costs to be able to compete. A big problem, which the company has identified, is their long changeovers. It brings higher costs, a more stressful work climate and holds back the company from becoming more efficient.Field studies will be conducted on the changeover, which will be observed and filmed.

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.

This thesis report describes the development of concepts regarding how weight can be reduced to the analytical instrument Biacore 4000. This thesis has resulted in five different concept proposals, all of which is solutions to reduce the instrument's weight.The thesis started with a pre-study where the instrument's structure and function were studied using both Solid Works, the opportunity to study the instrument in real life were also possible done. During this phase, a weight study was conducted as well, in which the instrument's weight distribution was studied and mapped.Following the initial phase, the work proceeded by developing concrete concepts to reduce the weight of the instrument where focus mainly was on the two cabinets. In addition, another two concepts were revealed, both with a more general approach.At the final phase of the thesis, the concepts were compiled and evaluated among themselves and the initial instrument.The thesis resulted in a study of the instrument's structure and weight distribution, with suggestions on how weight may be reduced for the instrument.The result factors such as materials, and manufacturing were aspects that were taken into consideration.At the final section of the report, suggestions for further work in which different aspects are discussed can be found..

The cost of construction projects have increased during the past few years. Different actors in the construction industry work together to advocate various measures to mitigate these cost increases. One of these measures is to try to improve the efficiency in the phase of production. By striving for a kind of standardization with a constant quest for improvement, the productivity can increase while the costs of production fall.For this thesis has a case study been conducted at the construction company JM AB which is seeking this. They call the approach structured production and have implemented various measures to achieve a more productive output.Based on information from reconciliations, the cost and the spent hours of craftsmen have been analyzed at the company where the case study took place.

2 (45)AbstractAuthors: Gunnel Forssell Ehrlich & Alexandra WinbergTitle: Gender in local press ? a quantitative study of four local newspapers Level: BA Thesis in Media and Communication StudiesLocation: Linnaeus UniversityLanguage: SwedishNumber of pages: 50The report shows a quantitative study of balance in gender and position of power in the local press. The study aimed to shed light on the distribution of space in the newspaper between men and women, those within power and those without in Swedish local press. The study was conducted with four newspapers, during a month of time with local editorial news material. In our study, we have assumed Lippmann?s and Strömbäck?s theories of pseudo-reality and distribution of gender and position of power in Sahlstrand and Jarlbro.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.