This study aims to evaluate the value relevance of Piotroski?s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value relevant and if the value relevance has changed. To test this, a Chi-square test and a regression are used.

This essay is about the tactical basic principles as they are mentioned in the Swedish Doctrine for land based operations (2005) and the German side during the battle of Verdun 1916. The purpose of this essay is to clarify whether the used doctrine is appropriate to use on future attrition battles.        This is done by a case study of the German side during the battle ofVerdun. In this case study indicators of the basic principles are then identified and analysed with the starting point at the two questions that the essay is based around. The essay starts with an introduction where above is attended, in the second part the basic principles, the background to the battle and the battle itself is described. Finally the tactical basic principles are analysed and discussed based on the questions that the essay is based on.In the analysis and the discussion the conclusion is drawn that the tactical basic principles were present on the German side during the battle of Verdun and that they are of a general character and may be applied on both attrition warfare of 1916 and modern battles of attrition..

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

This study is based on previous research concluding that sub-national actors now function on a complex arena where the nation state is not the sole and self-evident channel to the European Union. Based on that assumption, the thesis is intended to create understanding of the nature of the relationship between the West Sweden regional office and its Värmland commissioners in the case of regional action.The relationship between the regional office and its members was examined in a case study of open consultation around the EU?s new EU 2020 strategy. The questions posed in the thesis are answered by interviews with representatives of West Sweden and certain Värmland members of that organization. The results of the interviews were then analyzed based on a fusion perspective, which addresses various indicators for regional action.The results of the study show that the West Sweden regional office can assume a clearer role in regional influencing, but also that Region Värmland plays an important role in influencing the EU.

This thesis has been made on behalf of Forsmarks Kraftgrupp AB and is the final part of the education of Bachelor of Engineering in ? Innovation, production and logistics atMälardalens Högskola.Forsmark nuclear power plant is located in Östhammars municipality at the coast of Uppland. The three nuclear reactors in Forsmark together produces approximately one-sixth of Sweden?s electricity consumption each year.The background of this study is that a large number of requests come to the purchasing department with incomplete information. Usually it is in the description of what is to be acquired as the information is incomplete, but also in knowing when Quality Control-functions (QC) is supposed to be used.The aim of this work is to describe and analyse the material acquisition process.

Over the last decades there has been a steady increase in the representation of women on the political arena. Despite of this there are still fewer women in comparison to men in political organs particularly at the municipal level. It is therefore of great importance to examine which different factors that tend to effect the female representation at this level. Doctor of philosophy at Umeå University Jessika Wide presented in a study from 2000 that the share of women in the municipal councils tended to depend upon cultural, socio-economical and political factors. Other scholars also mean that women have specific interests and therefore are more represented in some areas.

ur society is today in a phase of development in environmental and sustainable thinking. Alarming reports show changes in climate caused by our load and exhaust of resources. The energy usage contributes to a big part of it, by its emission of carbon dioxide. The built environment uses around 40 % of the total energy consumption in Sweden and requests to strongly reduce it are presented from both EU and national level.This thesis brings up the subject of green building with a focus on how we can create more energy efficient buildings in projects of new construction. Since the construction industry today often fails to pass on the knowledge between different projects, as a return of experiences, the construction company Skanska suggested the topic for this thesis.

En vanlig risk för organisationer är att användare inte har tillräcklig kunskap omdatasäkerhet vilket kan medföra att känslig information når obehöriga via internet.Administratörer i organisationer har fått ökade problem på grund av att användarna ärden svagaste länken i systemet. En vanlig orsak till detta är att användare i allt störreutsträckning utsätts för nätfiske-attacker.Arbetets syfte är att är att undersöka möjligheten att utforma ett test som undersökerkopplingar mellan personlighetstyper enligt Myers-Briggs Type Indicators ochanvändares förmåga att identifiera nätfiske-attacker. Testet som tagits fram består avtre delar. Första delen är ett MBTI-test, andra delen syftar till att se användarnaskunskap om nätfiske-attacker och tredje delen visar användarnas attityd till nätfiskeoche-postsäkerhet.Resultatet visar att det existerar skillnader mellan personlighetstyper vilket är enindikation på att metoden och testet kan användas för att se en koppling mellanpersonlighetstyper och förmåga att identifiera nätfiske-attacker. Skillnaderna kundeses i användarnas kunskap och attityd till nätfiske..

The environmental demands are increasing when it comes to product development. EcoDesign isabout minimizing the environmental impact of a product, considering the entire life cycle of it,without compromising other qualities like function or cost. In this master of science thesis amobile phone has been analysed with Ten Golden Rules in EcoDesign regarding production, useand End of Life. Also a functional and an environmental profile were made. The goal was tomake a new concept phone, based on the previous analysis, which communicates userfriendlinessand sustainable development.

Bakgrund: Schizofreni är en sjukdom som drabbar cirka 1 % av befolkningen, men en evidensbaserad, effektiv behandling med få biverkningar saknas. Denna litteraturstudie syftar till att kartlägga kvalitetsindikatorer som utgör grunden för en god omvårdnad av patienter med schizofreni. Syfte: Att sammanställa och belysa kvalitetsindikatorer som förväntas säkerställa en god kvalitet i omvårdnad och bemötande av patienter med schizofreni. Design: Litteraturstudie Metod: Litteraturstudie av 17 vetenskapliga artiklar, en review-artikel samt fyra debattartiklar om behandling av schizofreni, som analyserats och kvalitetsgranskats för att kunna belysa vilka faktorer som utgör kvalitetsindikatorer vid omvårdnad av patienter med schizofreni. Resultat: Kvalitetsindikatorer vid omvårdnad av patienter med schizofreni är ett holistiskt synsätt där patienten står i centrum och vården ges av välutbildade vårdgivare.

This thesis describes how the chip space and coolant channels are designed in today?s mills, the ideas behind the design and what is considered to be the best method of cooling. It contains ideas on how the chip space can be simplified. It contains several concepts on how the cooling could be designed for better efficiency and manufacturability. There are also suggestions on how the cooling could be stopped when the cutter isn?t cutting.

The aim of this report is to analyse the use of the capacity at the CNC (computer numerical control) cutters and show how the level of set up time for these cutters at Stålöv AB. This assignment is concrete whereas there are no subjective questions to this matter and there are only cold figures presented.Production economy is getting more important as the competition hardens and there are several different ways to increase productivity and efficiency in a company. In order to increase productivity and efficiency work studies are used to, through an analysis, find developments in methods that result in improved work methods and to establish the time that are used. Increased production of different parts and customer driven production in combination with increased demands on rationalisation of capital have led to an enlarged interest for shorter set up times in the production.To point out the use of capacity and the set up time of the cutters at Stålöv AB we used frequency studies. Frequency studies are work measure methods based on random observations on predetermined events to calculate the relative occurrence of these events.

A performance measurement system can be used as a means to evaluate past performances and to communicate prioritizations. It has also been proposed that a performance measurement system can serve as a method to execute strategies, guide in operational decisions and constitute a tool for making the organization more efficient. Yet one may question if such a system will ever reach this capacity if operating managers do not utilize it as a management tool, but rather treat it as a mere report in the bunch. This paper explores how middle managers in fact apply performance measures and what obstacles there are to integrating them in the management of subunits. Furthermore it serves to investigate whether these managers experience a conflict between how they are expected to use the measures and what they deem possible to adopt.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

The purpose of this thesis is to find means of control that secure cost efficiency regarding the accommodation for the employees on missions abroad of the Swedish Ministry for Foreign Affairs. Today the ministry?s cost for the employees? rented housing is 100 million SEK and there is a need of improvement in the control of these costs. A work method for organizational development will be used in order to reach the findings presented in the thesis. First we study the strengths and weaknesses in today?s control system.