SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

AbstractPurpose ? The purpose of this study is to investigate possible reasons for long lead-time in a customer driven production, and how the lead-time can be reduced. To fulfil the purpose the study has been broken down into two questions.1. Whichfactorsaffectthelead-timeinacustomer-drivenproduction?2.

Children with Reading and Writing Difficulties and Their Language and Cognitive AbilitiesA Comparison with Children with a Cochlear ImplantAbstractThe aim of this study was to examine the cognitive abilities that are important for reading in children with reading disabilities, children with a cochlear implantation and typically developed children. 64 children aged 10-12 years participated in the study. To answer the question at issue we used the following tests: Block Design from WISC III, PPVT III, TOWRE, SL 40 and a few chosen tests out of the SIPS battery. On tests of the lexical access children with reading disabilities performed at the same level as hearing children, while the children with a cochlear implant performed significantly lower. Test of the phonological and complex working memory showed that children with reading disabilities performed significantly higher than children with a cochlear implant, but at the same time lower than typically developed children on the test of phonological working memory.

Large areas of Lodgepole pine (Pinus contorta var. latifolia) were planted in the 1970s - and '80s. The purpose of the fast-growing species was to increase growth and with short rotation periods allow a rapidly increased harvest level. Today a large proportion of the young forests owned by Holmen Skog, Iggesund are covered by Lodgepole pine and an active forest management is required to spread the harvested volume over time which is desirable by a market perspective. The purpose of this essay is to investigate the possibility of spreading the harvested volume of Lodgepole pine over time.

Syfte och FrågeställningSyftet med studien är att undersöka motocrossförares förberedelse inför tävling och deras uppfattning av en topprestation under tävling.De frågor som jag sökt svar på är: Hur ser förarna på balansen mellan utmaning och skicklighet utifrån sin förmåga? Vilka mål har förarna inför en tävling och vilken feedback får förarna under tävling? samt hur förarna upplever sin topprestation?MetodStudien har en kvalitativ ansats med semistrukturerad intervju som metod (Bryman 2008 s. 206). I studien ligger tonvikten på att uppfatta och tolka förarens förklaringar. Intervjuerna spelades in, transkriberades och analyserades, till största del, utifrån flowteorin.

To fulfill the climate target that EU and the Swedish government have decided to apply, it becomes increasingly important that the energy efficiency of existing buildings and making new buildings energy efficient as possible. Of Sweden?s total energy consumption in 2011 was 40% used by residential and service. Of the 40% of the energy consumption was 60% used for heating and domestic hot water. A report from year 2012 shows that one reason why the heating volume is so great could be due to underestimating on the energy consumption for the heating in the planning of the building.

It generally takes 10 to 12 years for a new drug to hit the market. The pharmaceutical industry invests huge sums in these early stages of research and development. In spite of the rapidly rising research and development expenditures fewer and fewer blockbuster drugs are being developed. Longer lead times and aggressive generic post-patent competition have narrowed the timeframe for the pharmaceutical companies to profit on their investments.In the face of these threats the pharmaceutical industry has developed a battery of strategies to prolong market exclusivity and to maximize return on investment. These emerging strategies are commonly known as Life cycle management (LCM), which actually is more of a concept than a method.

The teaching of modern foreign languages within Swedish educational system has been a subject of a number of alarming reports in recent years. Several studies have shown that students lack motivation to learn any language but English. Of particular concern is the young males? underachieving and disinterest in foreign languages. In the meantime, a number of international studies and the statistical data from Swedish national agencies of secondary and higher education (Skolverket and Högskoleverket) have indicated that Russian is one of the languages that are favoured by males. The primary goal of my case study was, therefore, to examine students? motivation to learn Russian and their attitudes towards language, community and Russian-speaking people.

In this project a LC-MS-method for the analysis of gamma-hydroxybutyrate, gamma-butyrolactone, 1,4-butanediol, amphetamine and methadone was developed.Initially, the efficiency of the ionisation of the analytes was evaluated with respect to the ionisation technique (ESI, APCI and APPI) and the composition of the mobile phase. In the next step a number of different columns was tested in order to find the one with the greatest potential for separation of the substances in question. Using the selected column, the separation was optimised by means of experimental design and the software The Unscrambler 7.8. The parameters studied were the flow rate, the column temperature and the mobile phase composition. The response variables were the resolution between the target compounds and the retention time of the last eluting compound.These experiments showed that, in order to obtain the best ionisation, the mobile phase should consist of 5 mM formic acid in water and acetonitrile.

The teaching of modern foreign languages within Swedish educational system has been a subject of a number of alarming reports in recent years. Several studies have shown that students lack motivation to learn any language but English. Of particular concern is the young males? underachieving and disinterest in foreign languages. In the meantime, a number of international studies and the statistical data from Swedish national agencies of secondary and higher education (Skolverket and Högskoleverket) have indicated that Russian is one of the languages that are favoured by males. The primary goal of my case study was, therefore, to examine students? motivation to learn Russian and their attitudes towards language, community and Russian-speaking people.

This thesis has been performed as a part of the Bachelor degree in Industrial Engineering and Management at the School of Engineering in Jönköping. The thesis is written on behalf of Pallco AB, which is an engineering company that performs subcontracting, surface treatment, and assembly of components, mainly in steel and aluminium. The thesis focuses on identifying and analyzing the customer order fulfillment process of three customers at Pallco AB.The main objective of the thesis is to distinguish time differences in the company?s administrative work for each of the three customers. Furthermore, Lean thinking is following as a thread through the whole thesis.

A report has been made at a company in Borås at a company called ACG Nyström. Thecompany is today international and is marketing advanced equipment, systems and furthereducation to the manufacturing industry. A part of ACG Nyström?s production is a machinethey call Unimat. ACG Nyström doesn?t just stand for the actual production of the machine,but also for assembling and installation of the machine at the final customer.