Alla aktiebolag är skyldiga att upprätta en årsredovisning. Beroende på bolagens storlek ställs olika krav på redovisning av kassaflödesanalys i den externa redovisningen. Kassaflödesanalys är en sammanställning av ett bolags kassaflöden indelat i olika kategorier. Den visar intjänade likvida medel, men även hur dessa har tillförts. Kassaflödesanalys är något som också kan användas i den interna styrningen av bolag för att få kontroll över kassaflöden och kunna prognostisera samt följa upp utfall.

The aim of the study is to describe how toddlers at pre-school interact with each other during the free play. The following research-questions have been chosen: In which ways are made visible when toddlers interact with each other during the free play? Which repeated patterns are there in toddler?s interaction with each other?The method that was used was observation. Implementing of observations happened during five days on a pre-school. Observations show that the interaction makes visible in various ways when it comes to toddlers, for example through observing, laughing and using the verbal communication.

AbstractWith increasing population and increasing demands for comfort and thus an increase in energy demand, it is necessary to examine various energy-efficiency measures. This work deals with the ability to control the flow through the heating system to achieve the desired comfort with as little energy as possibleA heating system contains of different parts, roughly speaking, you can divide it to three main components: Heat source, Distribution and Heat emitters. All components are working together to bring heat to the building. What is examined in this report are different ways of adjusting the flow and supply temperature and how it affects comfort and energy use in a building.At today ?s date the conventional method is to use a high flow through the heating system, which affects pressure drop and cooling of the fluid.

Like many small-time companies there is a need to improve the flow of materials at HSP-Gripen AB. The company develops and manufactures hydraulic-powered grapples for the machine- and forest industry. By mapping the material flow in the current production and gathering necessary data, suggestions on how different parts of the production could be controlled is presented in this dissertation. This has been achieved by the study of relevant scientific literature. The suggested ways of controlling the production consist of 2-bin systems, hybrid material flow system as well as a cyclic product-planning.

To be able to research the chain of development and its causes within military doctrines you need to describe the change and categorize it to make it understandable.This essays intent is to categorize a phenomenon within the Swedish doctrine to make it available for further research about doctrinal development. The categories are found in two of the great theorists on guerrilla warfare due to the subjects? resemblance to guerrilla tactics and its means.The phenomenon that is to be researched is directly translated as ?the free war? which basically means the use of irregular warfare behind the enemy lines. The description of ?the free war?, by whom and when it is used, are the factors that have changed during the second half of the 20th century, and have therefore been placed into different categories.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Smoking is a health problem with a negative impact on virtually all body organs. Smoking can cause, for example, lung cancer, cancers in other organs and cardiovascular disease. There is also a social aspect of smoking. If individuals have many smokers in their environment, the risk to start smoking is increased, and for those who already smoke the chance of quitting will be less. Many municipalities today face smoke-free working to reduce smoking and passive smoking adverse effects.

This Masters thesis aims at investigating how 15-year old girls use the Internet, particularly on their free time, taking a source critical perspective. It includes group interviews. The main question of this thesis was whether there is a need for specific user education. The following four questions were asked: What do they do on the Internet during their free time? In what way do the girls learn how to interact with each other on the Internet? How do they relate to different types of web pages and materials from a source critical aspect? What content do they consider to be relevant in a user education? The study is mainly focused on information use and information behaviour in different contexts.

The purpose of this thesis is to investigate respectability and the construction of ?free love? in Swedish feminist debater and playwright Frida Stéenhoff?s (1865?1945) drama Lejonets unge (1896). In 1897 the first production of the drama was set in the small town of Sundsvall in Sweden and caused a public storm be-cause of its plea for free love for both men and women.Through an intersectional perspective, where the axes of class, gender, sexual-ity, religion, nationality and age are central and with a starting point in Beverly Skegg?s concept ?respectability? I investigate how ?free love? is constructed in the drama. I also link the construction of ?free love? to the historical context of the debate concerning sexual morality and marriage which was intense in society and literature in Scandinavia in the late 19th century.In the drama the plea for ?free love? is created mainly through the character Saga Leire.

The upstream spawning migration of Atlantic salmon (Salmo salar) at the confluence area between the power-station outlet and the bypass-channel in river Umeälven (flow 430 m3s-1) was compared in 2004 and 2005, two years with different experimental flow-regimes. In 2004 the water flow in the bypass-channel was altered during the day with increased flows during the nights while the water flow in 2005 mainly was altered between the weekdays and weekends. Salmon showed altered migratory behaviour in this confluence area, assessed with telemetry (n=116) and echo-sounding, with up- or downstream responses depending on flow-changes in both the bypass and the power station outlet. Increased turbine flow through the power-station generally attracted salmon into the tunnel outlet area while increased spill-flows facilitated salmon to enter the bypass. Echo-sounding in the confluence area showed an increased swimming activity up- and downstream due to time in the day and flow-rates through the tunnel outlet. No changes in activity could be detected due to increasing or decreasing flow through the hydro-power facility.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Den här studien använder Agency-teorin och Stewardship-teorin för att undersöka hur motiverande ett Resultatandelssystem (RS) är för de anställda på en mindre svensk bank. Mer specifikt så undersöks hur påtagliga så kallade Free rider-problem är och vilka bakomliggande orsaker som påverkar vikten av sådana problem. Detta bygger på en rent kvalitativ undersökning baserat på intervjuer med anställda på Leksand Sparbank. Resultaten visar att förekomsten av Free rider-problem inte är så vanlig som Agency-teorin antyder och att detta beror främst på att monetära belöningar inte är den primära motivatorn på banken. Resultaten visar också att RSet inte motiverar på det sätt som det är tänkt, RSet har dock en del andra positiva egenskaper..

In 2013 a new emission standard for heavy trucks was introduced and hence a number of new parts was brought in to Scania CV AB. This created a need for modifications in the silencers flow. The flow is highly complex involving several suppliers, call off methods and different models of silencers. The aim for this project was to improve the existing silencers flow. The flow, from supplier to assembling, has therefore been mapped.

AbstractLarge states are not as interdependent as small countries are. Due to the extent of the home market, producers in large countries can sell the greater part of their products at home. Accordingly large countries become less dependent of other states. Large states are consequently in a better position to promote their self- interests internationally than smaller states are. Applying this reasoning on a large state such as France I come to conclude that she probably exerts this policy of self- interest in an area like free trade.

This reports goal is the give BSR AB more information that's useful towards their customers in marketing of their products.It involves tests of different air filters designed for cars and 3D-modelling of Opti-Flow systems. The three models thats being tested is SAAB (93SS), VAG (1.8T) and Volvo (S60). To every brand there are three different models. A orginal- , sport- and an open cone air filter (Opti-Flow).The results indicate that the open Opti-Flow filter has better performance compared to the other cased filters. The sport filters for SAAB and Volvo has better performance then the original filter.