Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

Optionsprogram har sedan 1990-talet blivit en allt mer tillämpad form av ekonomisk kompensation i företag. Orsaken till varför denna kompensationsform blivit allt mer populär är för att undvika intressekonflikter som kan uppstå mellan aktieägarna och VD eller övriga anställda.Informationsassymmetri är grundproblemet i denna intressekonflikt, som uppstår i situationer då VD eller andra anställda innehar information om företaget som aktieägarna inte har tillgång till. För att undvika intressekonflikter och för att skapa en intressesammanslagning används optionsprogram för att säkerställa att VD eller anställda arbetar i enlighet med aktieägarnas vilja. Inom vetenskaplig forskning har detta område studerats flitigt och där bland annat nyttan av optionsprogram har ifrågasatts. Forskning på området har också visat att marknaden reagerar positivt när ett optionsprogram introduceras.I denna studie har därför utgångspunkten varit att undersöka vilket utfall optionsprogram har haft och vilka skillnader som går att finna beroende på till vilka optionsprogrammen riktat sig till.

The aim of this master's thesis is to examine how shelving is organized among Swedish libraries that have switched from the Swedish classification system SAB to using the DDC, and what problems arise in this process. The method used is interviewing librarians at Swedish university and special libraries.The Swedish national library announced their swap to the DDC in 2008, and several libraries followed suit. The reported advantages with a switch were mainly that using an international classification system meant that Swedish libraries would no longer have to undertake a time consuming classification work, since most of the foreign literature already is Dewey classified. Disadvantages were that the DDC is not adapted to Swedish circumstances. Research on open shelving show that obtaining a browsable book collection requires a broad shelf classification.

Syfte: Syftet med denna studie är att undersöka om det finns ett samband mellan redovisad nedskrivning av goodwill och börsvärdet hos företag noterade vid London Stock Exchange mellan 2009 och 2012.Inledning: EU införde 2005 en ny standard för koncernredovisning. Syftet med den nya redovisningsstandarden, IFRS 3, är att öka relevansen, pålitligheten och jämförbarheten i den finansiella rapporteringen. Detta medförde bland annat att posten goodwill inte längre får skrivas av enligt plan, utan årligen ska testas för eventuell nedskrivning.Metod: För att fylla studiens syfte har vi använt oss av en kvantitativ undersökning, där relevant data har samlats in via marknadsdata och analysverktyget Bloomberg. Studien genomfördes på de största företagen registrerade på London Stock Exchange med undantag för de företag som inte hade den data som krävdes för att vara relevanta för studiens syfte. Svaren analyserades genom multipel regressionsanalys samt deskriptiv statistik framställda i statistikverktyget Minitab.Slutsats: Undersökningen visade att det finns ett statistiskt signifikant negativt samband mellan nedskrivning av goodwill och börsvärde.

In today's society, the internet is an important part of everyday life. Over recent years the number of electronic services has increased markedly. Communities such as Facebook, consume more of people's time than 5-10 years ago. How can public authorities benefit from these communities or are the municipalities not ready for this? The municipalities determine how their resources should be allocated based on the municipality's needs.

Syftet med denna studie är att skapa en ökad förståelse för hur Kinas aktiemarknad ser ut, genom att i huvudsak analysera landets största börs Shanghai Stock Exchange. En analys av marknaden har gjorts där vi studerat asymmetrisk information på Kinas aktiemarknad och studerat ifall det påverkar marknadseffektiviteten..

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

The purpose of this thesis is to describe the work process and the results of our work with developing a web based auction system for students at Linköpings University. The present options open for students to sell objects within the University is limited to a billboard that doesn?t support bidding. Because of that a system was developed to offer an environment where they could present there objects and let demand set the final price level. A new function in this process is the option of alternate ways to end an auction with the intention of eliminating some of the problems that exists within the currently available web based auction systems with last second biding..

Have you encountered problems when you are unlocking a door? Perhaps you have had your hands full when you needed to unlock the door? Or, you might be suffering from a disease and have difficulties to put force on to small objects. To solve these problems there are different options. The most common alternative is a key button. With the key button, you do not need turn the pinion to unlock.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

The absence of female directors on Swedish corporate boards is currently a hot topic for both politicians and business leaders all over the world. This thesis aims to discuss reasons for the scarcity of women on boards in Swedish publicly listed companies as well as what actions are taken to alter the composition of these boards. A rigorous selection of gender theories have been used together with data collected from in-depth interviews with mainly board members and nomination committees. Extensive analysis has led to findings that historical perceptions of differences between men and women linger as of today, which prevents women to reach top executive levels as well as board positions. The increasing use of headhunters has encouraged companies to look beyond male-dominated networks in an attempt to widen the range of potential board nominees.

This qualitative study aims to examine what career opportunities the Swedish employment service Arbetsförmedlingen can provide, as well as how the employees perceive their career development opportunities. Furthermore, we have touched on what it is that makes employees feel satisfied with their job and workplace, and also stay in the organization. The study was conducted on one of Arbetsförmedlingen?s offices in northern Sweden and the informants consisted of six employment agents, an executive assistant and a head of division. The result of the study has been analyzed using theories within the field of career development.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.