In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

A more complex and turbulent world market puts pressure on flexibility and the ability to adjust its business to the market changes. The rapid and unpredictable change is hade to analyze and forecast which demands more short-term forecasting. The issue for this dissertation is based upon the demand of more flexible ways of doing business in the bank sector in Sweden, which is a turbulent and unpredictable market. Handelsbanken is a company that uses the so called Beyond budgeting concept and the dissertation is about this company?s ability to solve the economic governance without the traditional budgeting process.

This is a thesis presents a differential gear which is found in a tracked vehicle called BvS10. The tracked vehicle is manufactured by BAE Systems Hägglunds AB in Örnsköldsvik, Sweden. The differential gear has a bolted house. The differential meets the requirement specifications, but the problem is that the bolts are sheared off because of the extreme torque that the differential is exposed to resist.Previous report on the differential show pictures of bolts which have been sheared off at the threads. This report is also includes three lists that explain seven different proposals which some are approved and some are not, and the report also presents the force, tensile, and shear stress.In a bolted connection there is both axial tension stress and radial shear stress, which can lead to wear out and broken bolts.

Investment in hedge funds is a relatively new phenomenon for investors compared with other forms of savings. In recent years, the interest has increased among investors in investing their money in hedge funds, given the protection against declines in the market they are aiming for. Their main purpose is to generate a high return at a low risk regardless of market trends. This they can achieve by having fewer restrictions that offer more flexible investment strategies and freer investment opportunities.The purpose of this paper is to identify how the selected hedge fund strategies have performed during the recent economic downturn. We also want to clarify the claim that hedge funds exhibit a positive absolute return regardless of what the market is performing.In order to answer the purpose of the essay and its problems, we have used a quantitative method with a deductive approach in the processing of data.

Upplevelserummet blir alltmer viktigare. Tidigare undersökningar om upplevelserummet har enbart fokuserats på de fysiska faktorerna. Men vad som även behöver undersökas är vilka faktorer utöver de fysiska som kan påverka en människas uppfattning om upplevelserummet och beteendet. Vårt syfte är att undersöka vilka faktorer som främst påverkar samt hur dessa påverkar kundens kvalitetsuppfattning av upplevelserummet..

Animal welfare is of increasing concern in present society. In commercial pig farming, animal welfare problems are common. One of the causes for these problems is the barren environment in which pigs are housed, which can cause oral manipulation of pen mates. Providing straw might be one solution to this problem. Another solution could be reached through genetic selection.

The purpose of this thesis is to compose a way for a small IT-company to communicate with their costumers and include them in the development of their IT-solution. The ambition with this study is to make this information strategy applicable to other small companies with the same problem.The empirics is built on literature studies and qualitative interviews which leads to a design proposition and try-outs with the target group. The results lead to a newsletter where news and information from the company could be presented simple and clear..

Purpose: When the Deepwater Horizon oilrig in the Gulf of Mexico faced disaster in late April 2010, news coverage immediately began of the disaster that would unfold. BP took the blame and its financial resources were strained as it struggled with stopping the oil leak, cleanup work as well as its PR image. While the US took many blows of the consequences to ecosystem and tourism, financial consequences swept across the world, mainly Britain, where BP had its headquarters.The event gives an excellent chance at comparing the media coverage from both the US and Britain. By studying The Daily Telegraph and The New York Times, we want to see both similarities and differences in the themes they focused on as well as seeing trends in the themes over time.Theories: The theory chapter is heavily based around the Agenda-setting theory in the media communication field.Methodology: A quantitative content analysis (QCA) of some 500 news articles in The Daily Telegraph and The New York Times from April 22 to July 15. The QCA was made to find the main theme of articles to give us data on how many articles of each theme, as well as their distribution over time.

I denna rapport har vi utforskat olika metoder som löser handelsresandeproblemetmed hjälp av rumsfyllande kurvor. Vi har utgått från en klassisk algoritm av Bartholdioch Platzman och förbättrat den med avseende på lösningslängd med två egna algoritmer.Vi har under arbetets gång utvecklat programvara som använder dessa algoritmer.Vi har undersökt körningstid, lösningslängd och stabilitet för de olika algoritmerna ochanalyserat resultaten. Rapporten innehåller även en inledande teoretisk beskrivning avplanfyllande kurvor och NP-komplexitet..

This paper treats the differences in terms of insurance between optional and compulsory third party liability insurances. It also treats the purpose of the compulsory third party liability insurances and their accordance with that purpose. The primary purpose of the optional third party liability insurance is to ensure the policyholder financial resources to cover possible claims for damages. The primary purpose of the compulsory third party liability insurance is to render possible the compensation of a third party for damage done. The policyholders financial ability to pay damages is of subordinate interest, and the purpose of compulsory third party liability insurances is thus twofold.

The purpose of this project has been to cut production costs for the fascia panels ofGetinge?s largest autoclaves. The cost for the stainless steel plates currently used is veryhigh. An alternative material solution could cut costs significantly.In addition, improvements have been made to the instrument tower which is a central partof the fascia panel. As a result of the new modular design in a new material theinstrument tower has been improved in several aspects..

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

Many times it can be the simple things that affect the attitude of work and which have an importance on the organization's effectiveness. These are not always apparent but can have a large importance for the motivation and the attitude of work. Large number of companies uses wage and other financial rewards system but is there any form of informal factors that have an importance for the coworkers and that affects motivation. What factors that affect the motivation within the industry are interesting to examine and specifically the factors that are not apparent, in other words informal factors that increases the motivation. The purpose of this thesis is to examine and describe which informal motivator factors co-workers/employees in a production department think are meaningful.

Eco-design is all about improving products environmental performances throughout the products lifecycle by including the environmental aspect into the product development process. There are a large number of different tools that can be used for this, but there are several factors that can affect which one will be the best to use. Some tools for eco-design takes comprehensive studies and can only be performed by experts, while some tools can be used more time- and cost efficient and with basic knowledge. The choice of tool should be based on the company?s situation.This report describes the research of how the design and furniture company Blå Station could include a tool for eco-design in their product development process.

Hammarby Sjöstad is a new district in Stockholm with high environmental standard. Stockholm Water Company evaluates a local wastewater treatment plant with cutting edge technology. The first step is an experimental treatment plant (Sjöstadsverket) with four parallel lines of treatment, each with a capacity to treat wastewater from 150 persons. Within the membrane technology subproject the possibility of using reverse osmosis (usually called RO) to regain nutrients is examined.Reverse osmosis separates the incoming water in a clean permeate and a concentrate that, as the name indicates, is a more concentrated version of the incoming water. Using this method in wastewater treatment, a solution high in nutrients can be obtained without the use of chemical precipitation agent and with no production of sludge.