The purpose of this paper is to examine how the target to convert the Swedish military aviation industry towards working within the civilian sector was planned and implemented parallel to the target of building a world-class military aircraft. A number of Government bills have been studied, bills directly connected to the JAS-project as well as bills dealing with civilian project ?s for the military aviation industry. The first group includes bills dealing with the JAS-project ?s role in the overarcing defence policy, as well as the Government ?s bill specifying the guidelines for the JAS-project.

This thesis investigates the socio- and environmental economic effects of a deep repository for spent nuclear fuel in Forsmark in the municipality of Östhammar. I seek to show the general picture but focus on the effects on employment, environment and income. Cost-benefit analysis is used to investigate the differences in utility between a scenario with and a scenario without a deep repository in Forsmark. Most of the possible effects can not be valued and many can not even be quantified with the data available today. Therefore this thesis has a bit of a ?preliminary study character? and seeks to show what we know today and what needs to be further investigated when available data allow it. The costs that could be valued are noise from the traffic during the period of building and emissions of carbon dioxide and nitrogen oxides from the transportation of rock masses during the building period.

En hållbar samhällsutveckling beror på tre faktorer; naturen, människan och samhället. I dagens läge vill människan minimera de påfrestningarna som miljön och omgivningen utsätts för. Det är därför viktigt att se över hur resurserna utnyttjas. Ett bra exempel på detta är att befintliga trafikleder inom tätbebyggda städer byggs över, sådana projekt kallas överdäckningar. På detta sätt skapas både byggbar yta och negativa effekter av trafikleder minskas inom tätbebyggda områden.

The following thesis concerns the conceptualization of openness within the open access movement. Open accesscan be understood as a phenomenon or a movement that aims at changing the current system of scholarly communication.Consequentially, the movements goals arose in relation to the escalating serials crisis in scholarly communicationand the increasing power of commercial publishers. The purpose of the thesis is to study three centralopen access declarations with the aim of uncovering the different conceptualizations of openness found withinthese texts. Leaning on the theoretical position known as actor-network theory, the declarations role within a surroundingnetwork is explored by focusing on how openness as a concept has been produced and reproduced bycentral actors. Two overarching questions frames the study: How is openness conceptualized within the declarations?And how can openness, as a concept, be understood as an effect generated by a larger network?The first part of the study focuses on the first question.

In Sweden today, the consumers have the opportunity to use the different sales channels; physical store, online store and brick and click, a combination of both. For the past decade, the use of ecommerce has spread tremendously and the fashion industry is one of the top three industries in this category. This, together with the growth of technology, have created new opportunities for consumers during their online shopping. The purpose of this study is to examine the differences between consumers who use physical store, online store or both. This study aims to look into consumers' shopping habits within these sales channels and factors that are affecting them.

The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.

The Swedish Textile industry has since the beginning of the 70-ties moved their production to countries with cheap labour further and further away. The production in the Baltic countries and Asia has become reality for many Swedish manufacturing companies. With today?s technology the communication with remote countries has ceased to be a problem. The difficulties have instead turned out to be more focused on transportation of goods and just in time deliveries to Sweden.

Introduction : Structural cardiac malformations affects 0.8-1% of children born worldwide, in Sweden 800-1000 children per year. Most children with congenital heart disease and their families will have frequent and lifelong contact with highly specialized care. Awareness of the parents experience is crucial in order to improve the nursing care. These experiences will be illustrated using a theoretical model of family-based nursing. Aim: The aim of this study was to describe experiences of being a parent to a child with a congenital heart disease.

Dagens företag befinner sig i komplexa nätverk av interagerande företag, då de tillsammans kan nå ett högre värde. Varje interaktion innebär att företagen delger information, detta kan ske elektroniskt via Electronic Data Interchange, EDI, (Johansson, 1994). Sättet att styra och leda EDI har blivit en nyckelfaktor hos de flesta IS (Informations System) chefer. EDI-prestationer skiljer sig ofta företag emellan och därför är det viktigt att förstå vilka faktorer som påverkar EDI-utförandet (Lee & Lim, 2003). Syftet med denna studie är att beskriva hur EDI-prestation påverkas vid en fusion av två företag och hur företag kan arbeta proaktivt för att EDI-prestationen skall utvecklas. Studien är en kvalitativ fallstudie, på företaget X som befinner sig i stundande fusionsarbete, en deduktiv ansats har tillämpats.

Micronic Mydata AB utvecklar och tillverkar maskiner för att automatisk montera elektroniska komponenter på kretskort, s.k. ?Pick and place? (PnP) maskiner. Komponenterna blir lokaliserade och inspekterade optiskt innan de monteras på kretskorten, för att säkerhetsställa att de monteras korrekt och inte är skadade. En komponent kan t.ex.

EDI är en förkortning för Electronic Data Interchange, vilket på svenska kan översättas till elektronisk datautväxling. Med detta avses överföring av strukturerat data, genom överenskommen meddelandestandard, på elektronisk väg från en datamaskin till en annan. EDI används främst till att förenkla handeln mellan kunder och leverantörer. Av denna anledning såg Sandvik Coromant ett intresse i att undersöka vilka fördelar som kunde erhållas hos företaget vid ett införande av EDI mot företagets leverantörer. Syftet med detta examensarbete är att undersöka om Sandvik Coromant bör införa EDI mot sina leverantörer.

Titel Goodwillnedskrivningars värderelevans: en studie på svensk marknadDatum 2012-05-25Författare Anna Fredrikson Finn och Therese van BerlekomUtbildning Ekonomprogrammet ? redovisning och ekonomistyrningKurs 2FE40E ? Examensarbete kandidatnivå, 15 högskolepoäng Inledning: Utvecklingen går mot en mer globaliserad ekonomi och behovet av en harmoniserad redovisning har ökat. Sedan 2005 tillämpar samtliga bolag inom EU IFRS vid upprättandet av koncernredovisning. Detta har påverkat redovisningen av goodwill som numera ska testas för nedskrivning istället för att årligen skrivas av. IFRS öppnar upp för tolkningsutrymme vid redovisning av goodwill och åsikterna går isär gällande hur väl regleringen efterlevs.Forskningsfråga: Ger goodwillnedskrivning en reaktion i börsvärdet på den svenska marknaden?Syfte: Syftet är att ta reda på om goodwillnedskrivningar används av aktiemarknaden vid företagsvärdering i Sverige samt huruvida relevans, tillförlitlighet och jämförbarhet har förbättras genom IFRS 3.Referensram: Utgångspunkten tas i tidigare forskning på andra marknader och teorier som behandlar ägarstruktur, kapitalmarknadsperspektiv, redovisningens kvalitativa egenskaper, värderelevans samt agentteorin. Metod: Studien har en deduktiv ansats och en kvantitativ forskningsmetod har tillämpats.

In recent years, increasing emphasis has been placed on streamlining the supply chain. Keeping inventory and warehouses is considered to be a waste of resources. It is however difficult to completely eliminate the need for inventory and warehouses in a supply chain. The purpose of warehousing is to provide a service for the customer. By keeping what the customer demands in inventory it is possible to make a quick delivery when a need arises.

The importance of energy- and environmental issues has increased, and the work towards reducing carbon dioxide emissions plays a major part. The European Union has set up goals for the membership countries to work towards this to happen. The carbon dioxide emissions in Sweden have been reduced the last few years, but there is still a lot to do. About 30 per cent of Sweden?s carbon dioxide emissions generate from energy usage related to housing, this is why the housing sector is of interest to examine.

This report is focused on marketing opportunities for small-scale mango farmers in the Nyanza Province in Kenya. Kenya is a large horticultural producer in the world. Horticulture is an important income for a large share of the rural population in Kenya but profitability is low due to inefficiencies in marketing systems and poor infrastructure. The conditions for growing mango in the Nyanza Province are very beneficial and there are two harvesting seasons. Mango offers good income opportunities for small-scale farmers in the Nyanza Province.The aim of this study is to identify marketing conditions that will enable prospering business for small-scale mango farmers in the Nyanza Province, Kenya.