The aim of this thesis is to map the current internal information flow at Volvo Uddevalla, to detect obstacles in the flow and to find out how these obstacles can be avoided. The aim is also to describe how a corporation, in this particular case Volvo Uddevalla, creates knowledge and use information. The study is performed in order to create a base for the coming implementation of a new information standard. The method used is conducting an information audit investigating the current management of documentation according to the changes that have to be made to carry out the claims from the standard. The investigation is made by way of interviews with 16 of the employees at Volvo Uddevalla.

Sweden?s animal legislation was adopted in 1988 and is one of the most rigorous legislations in the world. Despite this, Sweden import beef from countries where animal legislation is not in accordance to the Swedish legislation. The meat consumption in Sweden has, just like the importation of beef, increased while Sweden?s own beef production has decreased.

The United Nations has, during many years, developed a model for a globally harmonized system for classification and labeling of chemicals, with the aim of it becoming a global standard. This system is implemented in the European Union through the CLP-regulation and is now working parallel to the existing directives until 1st of June 2015, when all the new classifications of substances and mixtures must be completed. The aim of this project was to adjust the laboratory to the new legislation, through inventory of stored chemicals, update the list of chemicals and perform self-classifications of mixtures. The work included handling of about 650 different chemicals with varying hazard classifications and search for information in corporate websites and chemical databases. This resulted in a new and complete list of chemicals stored and used in the laboratory and, in addition, an example of how to make a self classification of a mixture.

This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

AbstractThe subject for this thesis is the Swedish gaming monopoly. This thesis describes the Swedish legislation that regulates the market for gaming in Sweden. The European legislation is also explained in the thesis; both the rules in the EC treaty and the rulings made by the EC court of justice (ECJ). The purpose with this is to see if the Swedish legislation can be upheld considering the rules set up by EC law. The second part of the thesis is focused on the actuality of the problem and the future possibilities for the regulation.

Business unit Cylinder at ASSA AB in Eskilstuna are having problem with frictions in their production process. Changes are occurring and older products along with machineries are phased out and transferred to low-cost countries. This opens up possibilities to at a larger extend customize physical flows after production flows. The authors where given the task to analyze the production and find problem areas to improve and to give suggestion on how Business unit Cylinder can work to optimize their production flow.The aim of the thesis work is to come up with suggestions on how to reduce the lead time in production and how the tied up capital can be reduced. In more detail the task included to find problem areas that are counteracting an effective flow, give solutions on new flows for the production of the cylinder core, give suggestions for new stock points for the production and how the production shall be managed and controlled.During the last twelve months ASSA AB has sold over 700 different types of cylinder cores, and the product range is very wide.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Navigation är ett centralt begrepp i spelanvändning, trots att det ofta ses som ett nödvändigt ont. Det här arbetet intresserar sig för upplevelsen av navigation i två typer av programvara ? spel och nyttoprogram. Detta arbete går ut på att granska hur upplevelsen av navigation i programvara är beroende på användarnas förväntningar ? om användarna tror sig använda programvara för nytta eller för nöje.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

In industry applications, such as power supply plants, the issue of interaction between fluid and structure is always presented. More precisely, the fluid flow affects the structure by applying force(s) on it and vice versa. As a result, the structure can move (vibrate) or deform. A good understanding of this problem can help to design the system in term of safety, stability and efficiency.This project aims to optimize and test the Unicorn FSI solver from the FEniCS project [1] to simulate the interaction of fluid and structure in an experiment, which was carried out at Vattenfall Research and Development. The target is to improve the Unicorn FSI solver to cope with a real industrial problem.

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.

An information audit identifies, among other things, organizations information resources, the information flow and the needs of the information users. The purpose of this masters thesis was to describe the management of information within a local unit of Borås municipality by putting an information audit-method in practice. The focus was on three issues: What information needs could be seen in the organization? How does the information flow through the organization? How does Sugan Henczels seven-stage model serve as a tool to map the management of information within the local unit? The study only described the situation at a certain time at the chosen organization. The seven-stage information audit model was revised and adjusted to the studied organization by only carrying out four of the seven steps: Planning, Data collection, Data analysis and Data evaluation.

Syftet med denna studie var att undersöka unga idrottares upplevelser i en topprestation.Studiens frågeställningar var:·        Vilka upplevelser har unga idrottare i en topprestation?·        Upplever unga idrottare flow i en topprestation?·        Vilka faktorer ligger bakom en topprestation hos unga idrottare? Utifrån syfte och frågeställningar valdes mätinstrumentet Flow State Scale-2 (FSS-2). FSS-2 består av ett påståendeformulär som mäter den totala upplevelsen av flow samt var och en av de nio dimensionerna av flow.Kontakt togs via telefon och mail med ansvariga tränare vid idrottsgymnasier för att finna unga idrottare med ett tydligt minne av en topprestation. Undersökningsgruppen blev 51 stycken unga idrottare, män och kvinnor i åldrarna16-20 år som utövat fotboll, ishockey eller orientering på elitnivå.Litteratursökning gjordes i bibliotekskatalogen tillhörande Umeå Universitet. Den funna relevanta litteraturen och artiklarna har legat till grund för denna studies bakgrundsdel. Påståendeformuläret FSS-2 visar att undersökningspersonerna, i sin topprestation, hade en stark upplevelse av inre tillfredsställelse, tydliga mål, koncentration på uppgiften, känsla av kontroll och balans mellan skicklighet och utmaning.

Findus Sverige AB, referred to asFindus from now on, harvests peas during a period ofaround 50 days during the summer. The harvest generates about 30 000 tonnes of peas which gives around 40 000 pallets to distribute to the warehouses which Findus uses for final storage. Three hours after the peas are picked in the fields, they have to be frozen to keep their good taste and quality. Because of this the pallets are marked with a preliminary label with quality classification of the content. The Findus quality department then has one day to determine the correct quality of each pallet.