The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part.Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers? outcome.

Bakgrund: Kapital allokeras till produktiva investeringar på basis av uppskattad avkastning hos dessa och därför är det viktigt att kunna göra så rättvisande värderingar som möjligt. I praktiken är detta dock svårt eftersom många investeringar omgärdas av hög osäkerhet. Syfte: Uppsatsens syfte är att ge ett bidrag till diskussionen om hur tillgångar värderas under speciellt osäkra förhållanden. Avgränsningar: Med tillgångar avses anläggningstillgångar. Med speciellt osäkra förhållanden avses situationer då variabler som framtida kassaflöden och tillgångens livslängd inte är kända.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

In today?s society more and more activities are digitalized. This means that everyone has to be able to use information and communication tools (ICT) in order to take part in the digital world, otherwise they will be left out of the digital community. There is a so called digital gap between for instance elderly and young people, where elderly do not know how to use the tools and there for cannot gain access to the digital society. What happens when people, not only grow old, but also have a communication disorder, such as aphasia? How are they included? The purpose of this study is to investigate whether or not surf pads are good tools for bridging the digital gap for people with aphasia, and which activities and situations that encourages people with aphasia to work with the surf pad.

Context. In today?s society we use smart cards in many areas, NFC is a smart card technology that allows contactless interaction between a reader and the tag, the tag is often in the form of a card. NFC can be used for various payment methods or as access card to a building which makes life easier. In previous studies, the technique has proven to be weak to attacks using an NFC reader connected to a computer.

ABSTRACT Title:                                                Retargeting- When display advertising builds                 loyalty Authors:                                           Mikaela Johansson och Anna Svensson Kjällberg Advisor:                                           Thomas Helgesson Level:                                               Bachelor´s in thesis in Marketing, (15 Swedish       credits) Spring 2014. Keywords:                                        Retargeting, branding Question:                                                    In branding, how should small e-enterprises            work with retargeting? Purpose:                                           The purpose with this essay was to identify how    retargeting should be used in small e-enterprises                             when branding. This was done by comparing two e-enterprises practical use of retargeting, with two                           brand consultants and two retargeting consultants theoretical knowledge within each expertise.   Method:                                            A qualitative method with a deductive approach    has been used to answer the problem statement.  Theoretical framework:                              Earlier theories about retargeting, brand building    and recommended practices, related to marketing                       on the internet, were presented in the frame of       reference. Empirical framework:                                 Primary data were presented by two respondents   representing each area: Companies, Retargeting                        consultants and Brand consultants.Conclusion:                                                   The          marketing tool allows companies and      their               brands to get the chance to appear in                        wide area                      networks on the internet.    The tool is primary used                                                                for a sales                      purpose but the tool also has potential in brand-                                                                       building purposes.

A valid arbitration agreement constitutes a bar to court proceedings as well as a prerequisite for arbitral proceedings. In NJA 2008 p. 406 and NJA 2012 p. 183, the Swedish Supreme Court applied the so-called doctrine of assertion with respect to the issue of whether a dispute should be settled by arbitration or litigation. Prior to these judgments, it was uncertain if the doctrine of assertion was applicable regarding this issue.

This thesis has treated a three-axis robot which task is to serve a larger test machine tomove the modules to be tested, from the storage to the test site. The robot is composed ofthree linear actuators; two standard components of ball screw type and a custom-builtactuator of trapezoidal type. The work has mainly focused on the custom-built device to seeif it could be replaced with a standard component. Part of the work has been to look into thepicking tool and to see if there are any possibilities to improve its function.The report presents two different proposals which I decided to call Robot 1 and Robot 2 andthey aim to address the problems arising in the purpose-built linear unit and the X-axislinearity problems. Robot 1 focuses on eliminating the problems that arise around therobot's X-axis, with such simple means as possible and without making excessive materialchanges.

 This paper evaluates the effect of exchange rate risk on the sum of bilateral trade. To distinguish the effect between different types of countries, two groups are defined: advanced and developing economies. Economic theory on exchange rate risk and trade proposes ambiguous effects of increased volatility. However, the ex ante hypothesis is that developing economies are more sensitive to volatility. Contrarily to the hypothesis, the empirical results suggest that advanced economies would benefit up to twice as much from a removal of exchange rate risk.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Delirium är ett vanligt tillstånd på intensivvårdsavdelningen (IVA) och forskning visar attpatienter som drabbas av delirium har högre mortalitet, längre vårdtider på sjukhus och sänktlivskvalitet lång tid efter vårdtiden. Det finns olika former av delirium: hyperaktivt,hypoaktivt och blandformer. Den vanligaste formen, hypoaktivt delirium, är lätt att feltolkasom översedering eller depression. Att använda sig av bedömningsinstrument kan göra attdelirium upptäcks tidigare och att patienten snabbare får adekvat vård, vilket kan lindraförloppet. Det har utvecklats olika instrument för att bedöma om patienterna har delirium.Syftet med denna studie var att undersöka om användandet av CAM-ICU (ConfusionAssessment Method for Intensive Care Unit - ett bedömningsinstrument av delirium) är ettanvändbart mätinstrument för sjuksköterskan att upptäcka delirium hos patienter som vårdaspå IVA.

Title: "The proper real estate agent"- a paper on expectations for new real estate agent's first impression. Level: Bachelor of Science in Business Administration Author: Jennifer Alm Supervisor: Jonas Kågström Date: 2011? June Aim: The purpose of this paper is to analyze how hiring managers in the real estate broker understand the jobseeker during interviews. This analysis is based on the recruiters description of the first impression and the non-verbal communication in comparison with relevant theory. Method: I began my research by studying scientific articles to obtain great knowledge of the subject and write my theory chapter.

The purpose of this study was to look into the work of care organizers for elderly care, in three municipalities in southern Sweden, and how they use the law and local guidelines to evaluate the need for home care. The intention was to determine if presence of relatives makes a difference in the needs assessment and if the care organizers practice harmonize with the guidelines. To do this, we did a qualitative study alongside with analyzing each of the local guidelines. By interviewing five care organizers, we were able to see their side of elderly care and how they combine the law and local guidelines in their daily work with elderly care. Our main themes are, in short, the law and local guidelines, the view of care organizing and needs and also closeness to relatives.

Regardless of what discipline nurses work in, wound care is one of the tasks. Caring for wounds involves early detection of signs of infection, in order to avoid complication. Wound infection extends suffering for the patient and causes unnecessary costs for society. The aim was to describe how nurses can identify infection in wounds. Method: The design of the study was a literature review, where13 scientific articles were examined and analyzed.

The Third International Assessment of Educational Progress (TIMMS) and the Programme for International Student Assessment (PISA) during the last decades regarding the results of mathematics teaching shows that China have a better performance than Sweden?s.Swedish teacher-guidelines focus on developing student?s individual interest and confidence for mathematics. In the Chinese teaching-guidelines for Mathematics Curriculum Standards, Ordninary Senior Secondary, the focus is given on: Elevate their mathematics literacy necessary for future citizenship and Development of citizen´s qualities (s.3).Teachers are the primary factors that impact teaching and learning of mathematics. Two teachers from Sweden and two from China were interviewed and their methods were compared in my study. The aim of my study was to understand mathematics teaching in China and Sweden.