At ABB LV Motors in Västerås the shaft is assembled into the rotor with a shrink fit. After athorough investigation of the assembly method, several factors that make the insertion of theshaft more difficult has been discovered. Some affect the assembly directly while others onlyhave an indirect influence. The investigation has shown that the radial play between the shaftsouter radius and the rotors inner radius might be too small which could lead to anunsuccessful assembly. For the larger rotors, the condition is the opposite, and the rotor mightmove compared to the shaft direct after the assembly when the rotor still is warm.

Hedge funds have the past few years become an increasingly popular investment alternative and in the last decade hedge fund assets managed have quadrupled to USD 2000 billion, a growth rate of around 25-30% per year. One explanation for this substantial increase is that hedge funds' minimum limits on capital invested has declined, which have made ??them available to retail investors. The recent turmoil in financial markets has also contributed to investors finding their way to hedge funds, whose goal is to generate stable returns regardless of how the market develops.Using Sharpe?s, Treynor?s and Jensen's performance measures, I have investigated whether hedge funds manage to generate higher risk-adjusted returns than traditional managed funds.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

This thesis describes new methods for automatic crack detection in pavements. Cracks in pavements can be used as an early indication for the need of reparation.Automatic crack detection is preferable compared to manual inventory; the repeatability can be better, the inventory can be done at a higher speed and can be done without interruption of the traffic.The automatic and semi-automatic crack detection systems that exist today use Image Analysis methods. There are today powerful methods available in the area of Computer Vision. These methods work in higher dimensions with greater complexity and generate measures of local signal properties, while Image Analyses methods for crack detection use morphological operations on binary images.Methods for digitalizing video data on VHS-cassettes and stitching images from nearby frames have been developed.Four methods for crack detection have been evaluated, and two of them have been used to form a crack detection and classification program implemented in the calculation program Matlab.One image set was used during the implementation and another image set was used for validation. The crack detection system did perform correct detection on 99.2 percent when analysing the images which were used during implementation.

The background to this study is to find alternative ways of size rationalization. My vision is to take the basic conditions and make the best and most profitable of them. I have chosen press of rape oil because it?s interesting and the investment to get started is relative small. The opportunity to use outmoded and unrational buildings which often are found at many farms to something that gives money instead of costs money is also an argument.

Politicians attract their voters by promising more jobs and investment in education, health and social care. Against this background, I wonder how the situation of artists will be affected by the followingquestions:? What political views on the artist's position in society appeared in propositions of Socialdemokraterna and Moderaterna?? In what way did these propositions influence the conditions of artists?? How have the artists of Värmland been affected by different (Socialdemokraterna and Moderaterna) cultural policies? With my investigation I find out more about the artists' conditions on a national level, but I also investigate the situation in Värmland. By examining policy proposals and reports, I learn more about the issues. I also conduct a survey and three in-depth interviews to obtain opinions from various sources.The respondents are the cultural departments of Värmland and representatives from cultural organizations.What is clear from my research is that politicians differ on some issues, especially those relating to commercialism and artist salaries.

This report analyzes disposable packaging and returnable packaging with the methods life cycle analysis and life cycle costs analysis. These two different packaging are analyzed through the company Clas Ohlson?s packaging-flow. To get a picture of how the flow works, a visit at the company and email contact have been done with Clas Ohlson to get relevant informationToday Clas Ohlson has a big flow of articles to the stores without larger variations in the demand, with the exception of autumn, which is when customers start shopping for Christmas. Clas Ohlson?s articles are placed on a pallet and are wrapped into plastic-film for protection and to make sure that nothing will be stolen.

Studiens syfte är att undersöka hur konsulter arbetar med nyttovärdering vid ERPinvesteringar,samt finna kritiska framgångsfaktorer som kan fungera som stöd för ERPkonsulter.Vi har genomfört en fallstudie på SYSteam Anderstorp där vi på ett kvalitativt vissamlat in data via dokumentundersökningar, observationer och intervjuer. Vid analys avinsamlad data kunde vi identifiera fem steg en ERP-konsult bör gå igenom för att värderanyttor vid ERP-investeringar. Dessa steg är 1processkartläggning, 2identifiering av nyttor,3värdering av nyttor, 4genomförande och 5uppföljning. Vidare har vi i varje steg kunnatidentifiera kritiska framgångsfaktorer som vi anser kan underlätta en ERP-konsults arbetemed nyttovärdering. Sammanlagt har vi kunnat identifiera fjorton kritiska framgångsfaktorer.De slutsatser vi kunnat dra av denna studie är att befintliga modeller för nyttovärdering ochvärdehemtagning tenderar att bli för teoretiska för att kunna tillämpas i praktiken.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

The evaluation of the function of the feeding of sheep herds is suggested to involve the work effort, the fulfilment of the nutrient needs of the sheep and the feed waste. Mechanisation of the feeding can be very simple or include high degrees of mechanisation. Three different farms, representing different levels of mechanisation are presented. Descriptions and analysis of the feeding systems including mechanisation, work effort and estimations of the feed waste are made on each farm. The herd with the most advanced feed mechanisation included a rolling feed band and mix wagon. The other farms were partly or little mechanised including ad lib feeding from big bales and manual distribution of hay and concentrates. The most mechanised farm was able to feed a large herd of sheep at a low work effort and little feed waste. However, the investment in machinery has to be weighed against the improved efficiency.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Syftet med studien är att bidra till ökad förståelse av och fördjupad kunskap om taluppfattningens och skriftliga räknemetoders betydelse för hinder i elevers matematikutveckling, särskilt avseende addition och subtraktion, samt undersöka hur lärare arbetar med dessa områden för att förebygga och möta hinder för matematikutveckling.Elevers matematikkunskaper sjunker och på senare år har brister i taluppfattning uppmärksammats som en möjlig orsak. Denna studie med kvalitativ ansats har intervjuer och skriftliga dokument som datainsamlingsmetod. Hur uppfattar nio lärare som undervisar i år 1-6 nödvändiga kunskaper i taluppfattning för att hantera skriftliga räknemetoder i addition och subtraktion och vilka förklaringar till brister lyfter de. Vilka verktyg används för att få kännedom om elevers kunskaper i matematik vad gäller taluppfattning och skriftliga räknemetoder?Av resultatet av studien framkommer att det finns variationer i uppfattningar om nödvändiga kunskaper och undervisning om taluppfattning och skriftliga räknemetoder.

The reason why this essay is written can be parted in two, whereas one would be the global trend of urbanization that occurs to this moment and forward, whereas the other would be the debate of how motorism has come to be an issue of sustainable management of our cities and our environment. In purpose to deliver a thorough understanding of how the car and its capacity has come to shape the society of today, and to emphasize the problems it´s brought, a historical survey has been made, followed by the report of problems to the society formed by the needs of the car, discussed in several environmental issues, such as jamming, noise and air pollution. This is followed by the discussion of potential solutions for how city planning could return to the focus of the human scale and perspective, in purpose to correspond with the issue of ways to decrease the car use in towns. In conclusion, the given solutions are discussed, where examples like shared space, investment in public transport, mobility management and the theory of the assembled city are included, with aid from literature, to finally conclude the essay with personal thoughts of how the planning of today, or the given solutions, really are the result of sustainability for city planning from a human perspective.