I denna studie undersöks det hur begreppet integrerad kommunikation definieras i teorin i jämförelse medhur de praktiker som säger sig arbeta med termen definierar och använder den. Vidare lyfter studien framde barriärer som står framför en praktisk implementering av begreppet, samt möjligheterna till kommaförbi dessa. Syftet är att öka förståelsen för begreppets innebörd samt för hur det kan utnyttjas till sin fullapotential.Konsulter vid Stockholms ledande PR-byråer intervjuades i detta syfte och till grund för diskussionenligger även en omfattande presentation av teorin bakom integrerad kommunikation. Resultaten visar attintegrerad kommunikation i praktiken används på en abstrakt snarare än en konkret nivå, och att barriärernaför en konkretisering kan sammanfattas inom fyra områden: revirtänkande, ekonomiskt system,mätbarhet och nya medier. Samtidigt visar studien på hur dessa barriärer kan vändas till möjligheter i syftetatt förbättra den integrerade kommunikationen.Slutsatsen blir att för att anpassa teorin till verklighetens förutsättningar, och på så sätt möjliggöra praktiskapplicering av teorin, bör man börjar tala om integrerat varumärke istället för integrerad kommunikation.Begreppsväxlingen förenklar arbetet med att förankra integrationssynsättet på ledningsnivå och sedanimplementera arbetet ute i organisationen.Nyckelord: Kommunikation, Public Relations, marknadskommunikation, konvergensmodellen, integreradkommunikation, synergi, identitet, organisationskultur, varumärke, varumärkesplan, Return ofInvestement, Return on Communications, integrerat varumärke..

This pre-study investigates the possibility of U-value measurements through an acoustic method. A hypothesis about an acoustic model built on acoustic theories combined with U-value theories is presented to answer the questions: ? Can U-value theory be combined with acoustic theories? ? Can the coefficient of heat be affirmed trough an acoustic measurement? The idea for this dissertation begun with a logical idea in mathematical similarity, between the coefficient of heat transmission units and sound intensity units. The U-value theory is based on assumptions such as initial resistance for inner walls and initial resistance for outer walls. The resistance in the material is interpreted through sound intensity theory. The argument is built upon mass law theory, which means if the frequency or thickness of the material layer doubles it implies an increase of sound reduction by 6 dB.

The driving forces from the forest owners point-of-view was studied on a market where several buyers attend to procure round-wood. It was concluded that forest owners prefer personal contacts to other means of communication, but that it is essential that the initial contact is a personal letter on paper. Furthermore, although price is always important, long standing relations is asked for. The buying companies need skillful experienced buyers that can provide more than just quick closures of deals..

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

Vattenfall hedge its future electricity production in order to decrease fluctuations in theresult. Hedging can in a simplified way be described as selling the future electricity deliveriesin long-term contracts so that the future price of the delivery becomes fixed. The contractsused are electricity forwards traded at the Nordic electricity market Nord Pool. Animbalance between buyers and sellers can lead to a situation where the forward price notequals the expected spot price. The difference between the forward price and the expectedspot price is referred to as the market risk premium.

Cardiac troponin I (cTnI) is considered a specific and a sensitive biomarker of cardiac disease, and due to a high inter-species sequence homology; human cTnI assays can often be used in veterinary medicine. The main aim of this study was to perform an initial evaluation of a human cTnI test, the Meritas Troponin I test, for measurement of equine plasma cTnI, in order to investigate whether the test could be a possible subject for a more comprehensive validation. The hypothesis was that the test could measure equine cTnI, as there is a good homology between equine cTnI and human cTnI. The evaluation included a dilution parallelism, an intra-assay precision study and measurement of plasma cTnI healthy horses. In the dilution parallelism and the intra-assay precision study, equine plasma with previously established high cTnI concentration, according to another cTnI assay, was used. In addition, cTnI concentration was measured in plasma, collected from 19 horses, without signs of disease at physical and ECG examinations. The obtained curve in the dilution parallelism was linear, indicating that the Meritas Troponin I test can be used to measure different concentrations of equine cTnI in plasma.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

The purpose of this work is to raise ideas and interest for land that is very much forgotten,unused and neglected in terms of maintenance and usability. Railroads are often seen as adirty and loud intrusion in the landscape and therefore cities turn their backs on them. Theland around railroads is not considered useful despite its often central location and scrublandis common in these areas.The starting point of this work is the restrictions and possibilities linked to the land withinthe security distance 30 meters from the railroad center. Within this security distance thereare numerous limitations and regulations due to the nature of railroad use. These limitationsare counted for in the initial chapter and lay the foundation for the rest of the work.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

Abstract  Title: High-Risk Funds vs. Mutual- Index FundsA study of macro -variables influence on different funds choice Level: Final assignment for Bachelor Degree in Business Administration Author: Moses Yokie & Bo Lemar Supervisor: Ogi Chun & Cheick Wagué Date: 2011-05-25 Aim: The purpose with this thesis is to compare two different types of mutual-index fond and a high-risk fund in relation to the macro variables. The purpose also includes an investigation about if an investor will receives a higher return on high-risk fund than on mutual-index fund in a 10 years period.Method: A quantitative method has been use in this study, where the information has been received from Morningstar. Microsoft Excel has been used to process the collected data in order to calculate the expected return and the risk measures. The result is presented in graphs and tables on the empirical capital, in order to analyse and compare it with the theories and the selected macro- variables to see if there will be any correlation. Conclusion: This research shows that there is no possibility that the macro-variable factors can benefit an investment on high-risk fund or on mutual-index fund in the short run.

During spring 2008, the Institution for Landscape Architecture, in co-operation with Naturvårdsverket, initiated a survey in the districts of Skåne. In the survey, four out of eight park characters were examined, and it was observed that not only was it difficult interpreting these characters, but it was also presented with difficulties separating ??Lustgården?? and ??Allmänningen??. The purpose of this master thesis in Landscape Architecture and Environmental Psychology is twofold. Firstly, a theoretical framework will be constructed on the thee characters ??Allmänningen??, ??Lustgården?? and ??Centrum, festen??.

The southern part of Sweden, Skåne, is frequently exposed to storms causing great damage to Norway spruce (Picea abies L. Karst.) stands. A storm during the winter 1999/2000 raised the attention of the problem. A lot of forest owners got large areas of spruce stands wind thrown during this storm. Can naturally regenerated birch (Betula sp.) be an alternative on these wind-exposed sites? This was the main question I was facing when discussilig the problems with Esben Möller Madsen, Söderåsens forest district. The aim of this master thesis was to present an economic analysis of Norway spruce versus birch.