AbstractThe future of ethanol is depending on good solutions for the production. ENA energy power plant produces electrical power and district heating by heating biofuel. By building an integrated bioenergy plant surplus steam could be used to produce ethanol as fuel to vehicle.This would mean that ethanol is produced renewable energy and the energy for the process derives from the surplus of power.  ENA energy, MDH (the University of Mälardalen) and the energy authority has initiated a research project were different bioenergy combinations integrate with existing power plant.  As a part of the project which size an integrated factory should be to gain the best efficiency for the plant was investigated. Consideration will be taken to the cost of the production in order to be competitive to the price of imported ethanol.  Etanolens framtid vilar på bra lösningar för framställning.  I ENA energi kraftverk i Enköping produceras el och fjärrvärme genom eldning av biobränsle.  Genom att bygga ett integrerat bioenergikraftverk där skulle man kunna använda överskottsånga till att framställa etanol som fordonsbränsle.

Purpose: The main objective of this study is to research whether an announcement of an acquisition generates positive/negative abnormal short-term return towards the buying company?s shareholders. The secondary purpose is to research whether any differences could be due to selected factors: firm size and industry.Method: The study is quantitative in nature where the research aims at the stock price movement around the announcement of an acquisition. The sample size includes 30 companies between the years 2000-2010. The abnormal return is investigated by an Event Study.Conclusion: Our study shows that the publication gives a positive abnormal return in comparison to the respective sector indexes.

Syfte: Syftet med uppsatsen är att kartlägga hur ett tänkbart samband mellan mode och varumärke kan se ut i modeföretag. Metod: En kvalitativ studie med ett abduktivt angreppssätt. Slutsatser: Sambandet mellan mode och marknadsföring i modeföretag är mycket starkt, även om branschen i sig, historiskt sett inte agerat som om så vore fallet. Centrala faktorer för modeföretagen med ett starkt samband i just dessa två begrepp är bl.a.: ? Överexponeringsproblematiken, det faktum att varumärken kan förbrukas.

Purpose: Corporations today see a greater responsibility towards society regarding the environmental impact of their actions, using available transportation options that are more eco-friendly can reduce this impact significantly. Martinsen and Björklund (2012) identifies a set of gaps between supply and demand of green logistics services. This paper aims to address what it is that affects the demand for these alternative solutions and what could be done to increase the usage of them, thereby decreasing this gap.Design/methodology/approach: A quantitative study with six Logistics Service Providers (LSP) and 24 companies that purchase transportation services, all operating in Sweden. Data is collected through semi-structured telephone interviews with people responsible for the purchasing of transports as well as key account managers within the service providing companies.Findings: Just as the LSP?s interviewed in this paper thought, the main focus of the transport buying companies are the costs.

In today's producing companies, there is a high demand on early integrated productdevelopment. One way to facilitate communication between departments and collaborationbetween people and thereby enable early sharing of product information within the companyis to use PLM, Product Lifecycle Management.The CAD environment at Scania is at the moment being upgraded from Catia v4 to Catiav5. In this stage it is important that also the interacting computer systems in Scania?s PLMenvironment are adjusted and in the future join the development. Scania has an idea of howthese systems will be developed as the transition from Catia v4 to Catia v5 is being carriedout.

This thesis on the sustainable urban development has the intent to discuss the conservator?s position in alteration of the built environment. An essential component of the thesis consists of a case study in the form of an entry in an open architectural competition for the development of Furuset, an urban residential area in Norway. The thesis? discussion is based on two approaches to change and socio-economic transformations, considered being dominant within the heritage theory and practice: the production of ideas and great narratives and conservation as an instrumental tool.

The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding.

Consumers today seek added value to the ordinary products/services that companies are offering. Consumers must get their emotional need satisfied - a need for experiences worth remembering. At the same time, the consumers are engaged in ethics and morals. Companies use events frequently as a marketing approach to meet the customer?s demand of added value.

Abstract Integrated mental training is a method that entails a systematic and long-term training of mental processes (thoughts, images, emotions) that aims to enhance performance as well as gratify feelings and improve thought processes. This training develops an alternative system of control by using substitute state of consciousness and self-hypnosis. The method is concerned with both mindfulness and performance approaches, which is crucial in order to feel and function better. The intent of this study is to highlight the experience of the different steps of integrated mental training to gain an understanding of how, where, and when changes occur. To achieve the objective of this study, a qualitative empirical method was used.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

This study aims to investigate how small scale manufacturing companies reason around an implementation of a PLM-system, as well as the suitability of these systems compared to larger companies. The study is built on a qualitative method. Initially, secondary data was gathered through books, articles and reports. Primary data was gathered through four interviews. Two interviews were performed with PLM resellers, one interview was performed with a PLM developer, and one interview was performed with a small scale manufacturing company that opted to not implement a PLM-system.The results imply that overall differences between larger and smaller companies exist in regard to the need of PLM systems.

The aim of this study is to describe the market for Digital Signage in Sweden and give the reader an increased insight and understanding of the problems that suppliers and buyers of Digital Signage may encounter. The study is abductive and based on a number of qualitative interviews with representatives from potential buyers, an existing user, a supplier and a number of companies with insight into Digital Signage. Our findings show that the companies in this study have not yet reached the stage of being ready to invest in a system for Digital Signage, since the effects on for instance increased sales and potential savings on marketing communication have not yet been clearly proven. Furthermore the study shows that it is important that a supplier has a fundamental understanding of the business model of the buyer. In addition to this, service, support and IT-related issues are of great importance for the potential buyers.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Society?s interest for environmental issues was reinforced in the 1960:s when the book by Rachel Carson, ?Silent Spring?, came out. She described a picture of a world without birds singing and this got the environmental debate going. Today, this debate has reached the corporate world since stakeholders are putting pressure on companies to show greater environmental awareness. Many companies show uncertainty when they are faced with these new market demands.