My essay is on the subject of teachers work environment with focus on noise and communication. In the essay questions are raised on how a teacher can influence his or hers noisy work environment. A school is a large work place with many employees and is owned and administered by the county municipality which is an even bigger workplace. How big an acting space does a teacher have in such a large organization?My methods of research on these questions have been to conduct interviews and analyzing documentation from The Swedish Work Environment Authority.

The purpose of this master?s thesis is to contribute to the development of business relationships between a supplier and its customers. The research area and research problem was further developed into three research questions. The research questions concerns the following subjects: the substance of business relationships and dimensions within relationships management that can be used in order to contribute to the development of a company?s business relationships.

At SIA TallOil's pellets factory in Latvia wood shavings and saw dust are dried with flue gases from a gas burner. TallOil wants to replace the gas with a biofuel that is available at the pellet plant. The reason for this is the unstable gas market in Europe in combination with the fact that TallOil wants to improve its profile as supplier of renewable bio fuels. In this project the technical and economical possibilities for a fuel conversion to ether bark powder, wood shavings or wood powder have been investigated. These fuels should be burned in one of the following applications: TPS BioSwirl, VTS Multifuel burner or Saxlunds bio fuel combustion plant Due to the fact that the fuel alternatives available are relatively common except for bark powder, the work has mainly been focused on bark powder.

Syfte: Studiens syfte är att undersöka om det finns statistiska samband mellan avsättningar ochnytillträdd VD samt avsättningar och negativt resultat, och därmed undersöka om Big BathAccounting förekommer på OMX Stockholmsbörsens Large Cap.Teori: Litteraturgenomgången består av erkända teorier såsom agentteorin ochintressentmodellen. Agentteorins grundpelare är att alla är nyttomaximerande och arbetar till sinegen ekonomiska fördel vilket kan förklara en nytillträdd VD:s incitament att göra storaavsättningar under sitt tillträdande år. Intressentmodellen menar att redovisningen har som sitthuvudsakliga syfte att förse intressenterna med information om företagets finansiella ställning.Denna information ska sedan ligga till grund för beslutsfattande vilket medför att det är viktigt attinformationen är tillförlitlig.Metod: Studien är en kvantitativ undersökning där fyra uppställda hypoteser statistiskt testasmed Mann-Whitney test.Empiri: Studien omfattar OMX Stockholmsbörsens Large Cap under åren 2008 samt 2010.Undersökningen omfattar 88 observationer och av dessa har 10 stycken nytillträdd VD och 13stycken negativt resultat.Resultat: Det kan inte statistiskt säkerställas att skillnader i avsättning förekommer hos bolagmed nytillträdd VD, däremot är det statistiskt säkerställt att skillnader i avsättning i absolutabelopp förekommer hos bolag med negativt respektive positivt resultat.Slutsatser: Det kan enligt denna studie inte statistiskt säkerställas att Big Bath Accountingförekommer på OMX Stockholmsbörsens Large Cap..

Simulation of different systems can be done using a graphical model description of the system based on block diagrams. The simulation software Matlab/Simulink offers a lot of possibilities to describe a huge number of systems, which can be linear as well as nonlinear. The simulation using Matlab/Simulink is done by integration based on different kinds of numerical methods.When nonlinear Simulink-models are simulated, it is often interesting to apply a Kalman filter to handle the noise that may occur within the process as well as corrupting the measurement. However, application of such a filter leads to an extensive time-consumption despite using fast computers. The reason is that the existing Matlab functions are not constructed for time optimal evaluation.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Agriculture has to be performed in a sustainable way in order to sustain high yields and to support a globally growing population. Functional soil properties are fundamental for high yields and in order to achieve good soil conditions sustainable management is a key. Loss of soil organic material and increased soil acidity are problems associated with degradation of soils and hence less sustainable agriculture. In this thesis, the effect of different agricultural systems on soil organic matter, pH and yield was examined. The systems examined are a cereal system with straw removal or returning and a ley system, all with different nitrogen levels.

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.

AbstractWe live in a world today that is characterized by the Internet. We can get hold of people on the other side of the globe whenever we want and we can purchase what ever we want, from who ever we want, anytime we want. This development has made it important to find systems of dealing with the payment in a safe and secure way, both for a private person as well as for a company, when you do transactions with people far away, and those systems is the core of this essay. As a private person you sometimes need to transfer money to family members who live abroad and you can then use clean payments. This means that banks all over the world has systems which makes it easier when their customs wishes to transfer money abroad.

Purpose: Our purpose is to achieve a higher understanding of which factors University of Uppsala is using to attract and keep their existing workers.Theory: We have worked with Barrow & Mosley's the employer brand mix, this modelexplains 12 important factors that exists within the employer branding process. External reputation, internal communication, the board, values and corporate social responsibility, internalmeasuring systems, service support, work environment, rewards and acknowledgements, learningand development, performance estimation, team management and recruitment and introduction.Method: To achieve an understanding of our subject we have chosen to work with a qualitativemethod. This type of method is more considerate of the interviewed person?s way of seeingthings and also accounts for how the person answers. To answer our problem statement we haveconducted a case study on University of Uppsala where we used semi structured interviewsbecause we wanted to limit the risk of leading questions.Empirical findings: University of Uppsala were used as material for our empirical discussionContext: The main reasons that workers is attracted to and are staying at the university dependson the external status they achieve when working there, this combined with that the workers getsto be a part of the university's brand.

SAPA´s resource of waste heat is the basis for this thesis to investigate the possibility of energy assets in their cooling water and possible uses for it. The energy in the waste water is greater than the current need which has three uses which are (1) heating the factory, (2) converting liquid propane to propane gas and (3) local domestic heating. The average energy load that is available is 1, 7 MW and the average temperature in the cooling water is 41°C. The total energy load at dimensioning out side temperature is approximately 1,6 MW for the three current uses. The temperature is currently too low to be used directly in the existing systems so an upgrade is needed.

During 2006 SNVDB (the national road data base for forestry) is being introduced to Holmen Skog. This data base contains all information about Holmen Skogs road systems. The information will then be used in different kinds of optimisation models which only produce correct and reliable results if the input data are of the adequate quality. Today there are reasons to believe that road data is of various qualities. The forest roads are often in a bad condition and have to be improved before a planned harvest. The cost of maintenance and construction of new roads is a large part of the total harvesting cost.

The background of this study is an article in the hunting magazine ?Svensk Jakt? where Karl Hedin claims that his sawmills has not noticed any significant moose damages in the timber. The purpose with the study is to find out the causes to the moose explosion and what it has led to in today?s forests. A questionnaire has been sent out to sawmills in the region Dalarna with the purpose of finding out if sawmills receive moose-damaged timber and what they think about how they foresee future development. There were two causes of the moose explosion, that had effects on the moose population. The first cause was that the moose hunters wanted to raise the moose population, and by raising the calf shooting and by saving the cows they succeeded. The second cause was changing methods in Swedish forestry.

The background of this study is an article in the hunting magazine ?Svensk Jakt? where Karl Hedin claims that his sawmills has not noticed any significant moose damages in the timber. The purpose with the study is to find out the causes to the moose explosion and what it has led to in today?s forests. A questionnaire has been sent out to sawmills in the region Dalarna with the purpose of finding out if sawmills receive moose-damaged timber and what they think about how they foresee future development. There were two causes of the moose explosion, that had effects on the moose population. The first cause was that the moose hunters wanted to raise the moose population, and by raising the calf shooting and by saving the cows they succeeded. The second cause was changing methods in Swedish forestry.

Theoretically, when an organization grows large it has to formalize its structure and exercise control by more regulations. The negative side effect might in turn be demotivated employees (machine bureaucracy). However, practice seems to contradict theory. Therefore, we decided to investigate how a large company, in this case Microsoft, succeeds in creating motivation despite some machine bureaucratic tendencies. The essential findings are that the employees feel motivated by the fact that they are allowed freedom with responsibility.