Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Denna studie är utförd på ett leasingbolag för att undersöka incitamenten för stora bolag att välja en operationell lease som finansieringsalternativ för sin tillgång.Tidigare studier har genomförts för att undersöka operationell leasing och dess påverkan på små och medelstora bolag (SME), därför riktar sig denna studie till stora bolag och deras incitament till att använda sig av operationell lease för att skapa kunskap om detta område. De större bolagen har likviditet och kapacitet att genomföra inköpen själv, men väljer ändå en finansieringsform som innebär att genom en månadshyra få utnyttja tillgången som krävs för att bedriva sin verksamhet. Detta gör det intressant att undersöka incitamenten för de stora bolagen.De incitament som användes som grund för undersökning är de som European Investing Fund (EIF) har använt sig utav när de gjorde undersökningen på SME företag ute på den europeiska marknaden. Dessa är priset, restvärdesrisken, cashflow, uppgradering och tjänster/service. Dessa incitaments värde ökade med storleken på företaget och därför var det aktuellt att använda sig av denna studie.De intervjuer som genomfördes bekräftade att dessa incitament alla är väldigt viktiga för storabolag, men i vilken ordning beror helt på vilken typ av tillgång som leasas.

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

This thesis work has been performed at Volvo Aero Corporation in Trollhättan, at the department of ?hot structures? involving aircraft engine GP7000. The purpose with the study was to investigate the possibility to reduce size of the forging of flanges on the rear turbine frame when purchasing. Thereto examine the parameters that affect the flanges motion during the manufacturing process. The goal was to provide Volvo Aero with foundation to later bring in slimmed forgings.

AbstractOur bachelor degree thesis was carried out in collaboration with Ivar Petterssons Järnmanufaktur AB in Smålandsstenar. We were asked to replace their wedge housing, used to fasten the wires to the power lines, with a similar structure in a plastic material. The idea for this project started with Ivar Petterssons Järnmanufaktur AB having problems with the casting quality that forced them to perform expensive tests on each of the wedge houses to ensure the quality. They are currently produced in China which is also a major drawback because it requires expensive long delivery times.The method we used is Fredy Olsson's Princip- and Primärkonstuktion (1995). We have consistently been in the project on so-called "broad front", which means that you create several sketches, ideas and changes in parallel, and then evaluates all.

The construction industry has not undergone the same logistical development as the manufacturing industry; this, in combination with increased material price, leads to the fact that the construction industry must be improved. This master thesis is a part of the research cooperation Brains & Bricks goal of reducing production costs for the construction sector by 25 percent. Brains & Bricks is a cooperation between Linköping University, Peab and Katrineholms municipality. The master thesis aims to identify improvements in the flow of material, the Supply chain operation reference, SCOR, model has been used and the work has been carried out on one of Peab?s construction sites. At present the business is characterized by bad communication both between the construction site and the office as well as between the construction site and suppliers.

Title: future demands for office spaceLevel: Final assignment for Bachelor Degree in Facility ManagementAuthor: Rickard Blomkvist & Nils WilanderSupervisor: Lars SteinerDate: 2012-05Aim:  to examine how property owners can develop their properties to suit modern business needs and requirements of the office space they rent. Although the property owners should reason for their commercial properties will be attractive to the market. Investigate how a modern office looks like and in what are the trends?Issues used:What should property owners do to meet the new requirements of modern businesses place on the premises?How does the new work in the companies they use their premises?What is a good office today? Method: we used qualitative interviews to get answers to the issues.Conclusion: Today's office buildings have to be flexible so they can be adapted to the current tenant. Market mobility is high and the property owner must be prepared for tenants leaving.

It is found that the properties of the record years of 1965-1975 is leaking a lot of energy andthese properties are facing a major energy efficiency. From the energy aspect, the facade isafflicted with poor thermal insulation which is a big problem. To address this problem addinginsulation is a good alternative to reduce overall energy consumption of a building. Thewindows on these buildings are also a problem from the energy point of view. Therefore,there are many reasons considered for energy upgrading.

This thesis of 15 hp has been implemented at Halmstad University, incollaboration with Saab Dynamics in Linköping. Saab Dynamics is a companyoperating in the defence industry where competition is tough. This necessitatesnew ways to increase efficiency in the company, which is the basis for this thesis.Saab Dynamics wants to introduce simulation driven design. Since SaabDynamics engineers have little experience of simulation, required a usermethodology with clear guidelines. Due to lack of time, they chose to assign thetask to students, which resulted in this thesis.The aim of the thesis is to develop a methodology in mechanical design, wherethe designer uses the FE analysis early in the design process to develop thestructures' mechanical properties.

I decennier har problematiken kring förvaltning belysts och i mångt och mycket har motpolerna aktiv- och passiv förvaltning jämförts. Tidigare forskning har påvisat att passiv förvaltning är att föredra framför aktiv förvaltning, bland annat på grund av de dyra förvaltningsavgifterna samt att förespråkarna antar en effektiv marknad. Ämnesområdet är ett väl utforskat område dock i högsta grad aktuellt. Tidigare forskning har inte belyst aktivitetsgraden i aktivt förvaltade fonder och därmed gavs implikation till fortsatt analysområde för den här studien.Syftet med uppsatsen är att analysera om aktivitetsgraden i aktivt förvaltade fonder kan förklara den riskjusterade avkastningen med hänsyn tagen till förvaltningsavgiften. En deduktiv ansats kommer tillämpas för utveckling av existerande teori.

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

The low bearing capacity of roads during the spring thaw and periods in the autumn leads every year to increases costs for Holmen Skog. To reduce costs and increase accessibility Holmen Skog decided to install and test a CTI-system. Central tire inflation (CTI) is a system that makes it possible to monitor and vary a vehicle?s tire inflation pressures from the cabin, while the vehicle is in motion. When tire pressures are reduced, the area of the contact surface between the tire and the road increases, thus reducing the ground pressure. The purpose of this study was to evaluate the CTI-equipped vehicle and analyze if the CTI technology is economical defensible during the thaw 2005.

Syfte: Syftet med denna systematiska ?versikt ?r att unders?ka huruvida intaget av omega-3-fettsyror under graviditet kan p?verka utvecklingen av f?do?mnesallergi hos barnet. Metod: Litteraturs?kningen genomf?rdes i databaserna Scopus och PubMed. Enbart randomiserade kontrollerade studier inkluderades och s?korden som anv?ndes var ?omega 3?, ?fish oil?, ?food allergy?, ?food hypersensitivity?, ?pregnancy? och ?pregnant?. Populationen i de inkluderade studierna var gravida kvinnor och deras barn.

This master?s thesis was performed during the fall of 2006 at Cloetta Fazer AB in Ljungsbro. Cloetta Fazer is the market leader in Scandinavia of manufacturing confectionary and chocolates. The purpose of the project has been to identify causes that impact the quantity of waste in production as well as a cost/benefit analysis of the solutions that can reduce the problem of production waste.The work includes four production lines that are individually designed depending on what kind of product that are produced on the line. By using qualitative and quantitative methods such as focus groups, interviews and observations data has been collected.

The occupational group who works in the care of older people in Sweden is an exposed group since the work is often defined as a strenuous profession, both physical and psychically, and this puts comparatively many workers on sick leave. To promote good health, as well as prevent bad health is the main purpose of the work environment development. The attitude of the care manager towards work environment development may have a significant impact on the co-workers health. The purpose of the study was to investigate the attitude of care managers towards work environment development and the co-workers work environment and in the same time get knowledge in what issues they have a salutary approach respectively a pathological approach. Empirics were gathered from semi-structured interviews with six care managers from the care of older people administration in municipality of Kalmar.