Our purpose in this paper is to examine if there is any profitability for a company with a factory in the timber industry to invest in a combined heat and power, CHP. Based on analysis and the results that the paper generates, we will give Derome AB a suggestion on how it is a profitable investment or not to installing in a CHP.By investing in a CHP plant, you can get a high efficiency, which means that companies can use their resources more effectively. The Swedish wood industry has by-products of production that can be used for combustion in their boiler which is an advantage.The essay is a qualitative study where we have a case company, Derome AB. In this company, we interviewed two employees who have knowledge in the study. They have helped us to provide information and data about their business.We chose to use the pay-off- and the net present value method, NPV, to see if there are profitable advantages for the investment.

Value stream mapping is a tool that is frequently used by many different companies. It is a great tool used to achieve the work that follows the theories of lean production. The tool is used, however, only frequent on the factory floor and the method is also designed based on this type of use.An interest of applying the method on administrative parts of the company has occurred lately. Administrative parts of the company refers to the part that does all the planning such as purchasing, receiving orders, customer contact, contact with factory floor and other work that is made around the actual manufacturing. But the knowledge about applying value stream mapping on the planning part of the company is lacking because the method is relatively new.In this work, a comparison is made between the introduction of value stream analysis on production and planning.

Knowledge regarding pain and pain treatment is an essential part within nursing that a nurse is responsible for. Earlier studies have shown that lack of that kind of knowledge often results in inadequate treatment for pain. The purpose with the study was to describe nurses? knowledge regarding pain and pain treatment at a medical unit in a hospital in central Sweden, and to see if there was a distinction in knowledge related to professional experience. Data was collected through a questionnaire with questions referring to pain (6 questions) and pain treatment (6 questions).

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

Account receivables tie up large amounts of capital in. Various reports show that the actual time for customer to pay their invoices is getting longer. This is a problem both from a society and a business economic perspective. The purpose of the essay is to find out if Swedish companies have longer credit days than normal contractual terms of payment and if so, can the business cycle or the geographical distribution of sales have an impact and does it make a difference if the companies have an active monitoring of the actual customer credit days. To answer this, we studied 12 listed companies in four different sectors between the years 2000-2008. In the analysis, we reason about the results of the study and how the various factors may have influenced the outcome.

In todays society the demand on companies to deliver better project management is crucial for them to survive. The higher demands from clients make older project management weak and unreliable. In the constructions sector more and more companies are created and the competition is higher than ever. The clients are aware of the higher competition in the construction sector. This has resulted that construction companies must now make their project management more efficient to create better projects and better relationship with clients. The purpose of this thesis arose from this problem in the construction sector.

During the last few decades a new kind of business operation have developed and this hasforced organisations to adapt themselves to a new competitive environment characterized byincreased customer demands as well as a larger amount of competitors. Therefore companieshave had a shift in their strategies from focusing on sales numbers to focusing on thecustomer. To build lasting customer relationships, in order to create customer loyalty, havebecome an important part of the organisational strategy and the collection of consumer datais essential in achieving this loyalty. Customer relationship management systems assistorganisations in managing information about individual customers as well as managing allaspects of customer contact, with the purpose of increasing customer loyalty towards thecompany. The collection of consumer data also enables for companies to design personalizedoffers to individual customers in the form of direct marketing.

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.

Laser for material processing possesses a number of advantages which mean that it has been and will be an important component for a wide range of industries' future development. Cutting materials processing is the dominant use of laser technology and has revolutionized the manufacturing industry. The aim of this thesis is to describe the principles of metal cutting by laser, how laser cutting is applied in practice and to identify how Swedish companies are using laser cutting. For the theoretical and technical description of laser cutting literature studies are the primary source of information. The empirical basis for the mapping of the Swedish industry for laser cutting is grounded on a survey; this includes Swedish companies that use laser cutting in their production.

The demand from Swedish companies of new potential markets to enter is increasing. One of these companies is Väderstad-verken which has the vision to grow approximately 15 percentages every year. To make this possible they must find new emerging markets to enter to be able to grow. Together with Väderstad-verken we have chosen India as a case study. Mainly because of its big agricultural sector that hasn?t yet been developed to modern standard.

The agriculture is today in a development that leads to bigger and bigger units in the primary production. To be able to follow this development many companies chooses to cooperate in different ways. The most radical change is when farmers fuses with other farmers and merge into to a big collectively owned operation firm. The reason behind this idea is that the firms achieve the big companies advantages by being complement to each other. The purpose of this essay is to make an economic analysis of two crop production companies who works together in an operation firm.

The purpose of this study is to highlight the opportunities of using social media as a communicative tool to attract and engage customers on different social media platforms. In recent years social media has become an important way for business to communicate with people both national and global. The idea behind this thesis was found when we saw different approaches of how companies used social media as a marketing tool. Through a qualitative approach we did eight interviews with six different companies and two social media consults which have given us a basis of what companies really want to achieve with social media. With these interviews we were able to analyze and discuss the abilities to interact with people and how companies distribute content that engage users and increase their credibility to the company..

Abstract                ?Due diligence - A resource demanding process?Date:                     June 8th 2012Level:                    Master thesis in business economics, 15 ECTSInstitution:           School of Sustainable development of society and technology, Mälardalen UniversityAuthors:                Erdinc Kirik                                  Pär Matsson                               11th January 1987                      31th May 1985Title:                      Due diligence - A resource demanding processTutor:                     Staffan BoströmKeywords:             Due diligence, the acquisition process, acquisitions, business valuationResearchquestions:              What are the main factors that Bank X, Nordea and Almi is focused on an examination of a due diligence for an acquisition, focusing on private limited companies?Does the approach between the various banks and Almi differ?Purpose:                The purpose of this paper is to create a checklist for private limited companies to use in the context of application for fundingMethod:                 The study was based on a qualitative study, based on primary data in terms of interviews in the subject of due diligence. Secondary data used in the study consisted of relevant literature and scientific articles.Conclusion:            The study showed that the respondents in general focuses on the same areas within Due diligence. The most important point which the respondents agreed on was profitability and repayment capacity. In overall, all elements in a Due diligence process that has an impact on profitability is important to examine.

The educational directive for the school subject textile handicraft (slöjd) claim, that the pupils should have knowledge of handicraft traditions from historical and present perspective. Teachers in handicraft, teaching in schools for the first nine years of a child education forwards a cultural heritage. The purpose of this essay is to find out what the teachers opinion is about what constitute the Swedish textile cultural heritage. How the teachers relate to it and how they use it, then teaching. The essay is based on a qualitative method and consists of interviews with teachers.

Media has reported frequently about elder abuse in Sweden during the year of 2011. The authors have found an interest in elder abuse due to the attention about it and the law about the duty to report elder abuse, which is called lex Sarah. The aim was to investigate, due to quantitative method with surveys, the care givers tolerance to elder abuse, attitude and knowledge about lex Sarah. The result of the thesis was analyzed based on two theories, Lipsky?s street-level bureaucracy as well as Svensson?s, Johnsson?s and Laanemets? theory about knowledge.