Denna studie syftar till att beskriva problematiken kring finansiering av nystartade tjänsteföretag som saknar säkerheter i form av materiella tillgångar. Våra slutsatser är att samtliga respondenter anser att finansieringsproblematiken existerar och att detta yttrar sig genom att kreditbedömningar blir svåra att genomföra när företag saknar materiella tillgångar att ställa som säkerhet. Två av de företag vi intervjuat har upplevt problem med finansieringsprocessen. De externa finansiärerna anser att problematiken främst yttrar sig för forsknings- och utvecklingsföretag..

The report is a project in cooperation with the Swedish toy company Playsam. The assignment was to design a new toy to their range of products, a pull along toy in shape of a snail with a mechanical function. The research phase contains studies and analysis of the company, its identity, product range and its customers. The research phase includes all the information needed to complete the project. A number of concepts were presented for evaluation by the company.

I denna studie används Johansens metod för kointegrationsanalys för att skatta ett långsiktigtjämviktssamband för den svenska reala växelkursen under perioden 1980-2004. Resultatet bliratt den reala växelkursen på lång sikt kan väntas appreciera till följd av försämrad handelsbalansoch höjt oljepris, medan en real depreciering blir följden av en ökning i den utländskaproduktiviteten. Dessa resultat ger belägg för Balassa-Samuelssoneffekten, liksom förtransfereringseffekten. Undersökningen visar även att den svenska respektive utländskarealräntan, liksom nivån av svenska Net Foreign Assets, inte uppvisar någon långsiktigpåverkan..

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

To become old and live in an institution could mean that the habits and routines they have obtained during their lifetime and are used to may become changed. There are fixed norms and rules which the elderly more or less have to adjust to. The aim of this study was to describe how nursing staff attitudes influence on elderly care takers meal situation. The method of this study was a literature review. The result showed that norms and rules not always are adjusted to caretakers? wishes and needs.

To become old and live in an institution could mean that the habits and routines they have obtained during their lifetime and are used to may become changed. There are fixed norms and rules which the elderly more or less have to adjust to. The aim of this study was to describe how nursing staff attitudes influence on elderly care takers meal situation. The method of this study was a literature review. The result showed that norms and rules not always are adjusted to caretakers? wishes and needs.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Södra Skogsägarna and the aim of the work was to investigate the economical and biological output after mechanical planting with Eco-Planter compared with traditional manual planting. Eco-Planter is a tool for mechanized planting, fixed at the end of the boom on a conventional harvester. The study confirms that manual planting is less expensive under normal conditions. However, the differences between mechanized and manual planting are not that big and with technical development and/or increased labor costs together with an improved work organization the system with Eco-Planter could be competitive. The biological output, e.g. planting result and survival rate, seems to be quite good.

Internationally most Internet trade related payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic payments but to payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.

This thesis investigates the effects of active ownership on the return on assets (ROA) of Swedish listed companies during the years 2003 to 2013. Active ownership is operationalized based on the probabilistic voting model that is used to calculate the minimum amount of shares the largest shareholder needs in order to possess control of a contested vote at the shareholder meeting. We study the three largest lists on the Nasdaq OMX Stockholm, having 1454 observations from 207 companies to test our hypothesis. The main result from the study is that there's a significant positive relationship between active ownership and ROA during the investigated period. The active owners' relative strength also proves to have a significant positive relationship to ROA..

This work aims to evaluate the possibility of using a graphical programming language to develop software for a digital signal processor. A fixed-point digital signal processor called Blackfin BF-537 is used for this. Instead of using conventional programming languages, like C or assembler, for software development the possibilities to use a graphical environment to fill the same purpose are examined. The development environment primarily used is NI LabVIEW, but also the use of Mathworks Matlab Simulink is investigated. A variety of programs consisting of various signal processing operations and utilities are developed using these development environments.

This paper is intending to examine the intercultural aspects of two teaching aids used in Swedish schools today. How does the material take the students prerequisite in consideration? Is every student included in the material in order with the standpoint and laws in the Swedish school system? And if they are not, who is the outsider in this occasion? With intercultural pedagogy lies the idea that everyone is unique and that teachers has an opportunity to develop and make student grow mentally. Intercultural endeavor is to learn to accept our differences and see them as assets instead. The theory?s used in this paper in mostly the postcolonial theory with its dividing between "us" and "the others"..

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

The Rya power plant in Borås produces district heating, district cooling and electricity. The plant is owned by Borås Energi och Miljö AB and is run by Dalkia Facility Management AB.In order to get the best heat exchange from the district hot water a pair of twin pumps and a turbine circuit pump are used as return pumps. Turbine circuit pumps are used to increase the pressure through the heat exchangers at the power plant. The pumps are in use when the flow is over 2 000 m3 h-1 and during the summer when re-cooling is used to improve the effectivens of the heat boilers.Since the pumps, that are parallel connected, rotating at a fixed rate per minute, the pressure is regulated with regulating valves. This report shows that during the 4,300 hours that the pumps where in use, energy corresponding to 590 MWh was wasted.

I denna studie undersöks hur införandet av jobbskatteavdraget 2007 och de två utbyggnaderna 2008-2009 påverkade arbetsmarknaden i form av sysselsättning, arbetslöshet, långtidsarbetslöshet och sysselsättning i åldersgruppen 55-64 år. Med utgångspunkt från en tillämpning av konsumtionsteorin, med arbetsutbudet i fokus, så görs en difference-in-differences analys av reformens tre första år i jämförelse med tre år innan dess införande. Resultaten visar att införandet av jobbskatteavdraget har haft en positiv effekt på arbetsmarknaden i form av en större andel avbefolkningen i arbete, medan ytterliggare steg av jobbskatteavdraget ger estimat som tyder på att effekten blir en minskad aktivitet på arbetsmarknaden..

This report provides a comparison between the products cellular concrete, foam concrete and LECA concrete. The questions to be answered during the work is how the cellular concrete stands up in cost terms to the existing competitors on the market, how the concrete products differ in design work, and in which situations the concrete varieties are preferred to use.Cellular concrete is a variant of ordinary concrete, with the difference that the ballast is exchanged from stone materials to expanded polystyrene beads (EPS). This substitution gives a product with higher insulation values but lower weight than ordinary concrete.The work was carried out by designing a survey which was sent to two hundred randomly chosen companies across Sweden, to see the building industry?s opinion of the product cellular concrete. The survey showed that cellular concrete was equals its competitors in terms of price, while the product was said to be more flexible, quicker and easier to cast.Then some of the companies, who participated in the survey, were interviewed to see more carefully, how the price, the workmanship and the time for casting and dehydration differed between the products.