This report is the result of a project work carried out at Karlstad University in conjunctionwith the local consulting firm Camatec where most of the work has been performed.The work can be classified as a classic engineering work with supportive theories andcalculations which in this context is relevant.The engineering project has focused on developing new standards for a conveyor that is usedin the Värmland paper industry where large rolls of paper are produced. A conveyor can takeits appearance in many different forms but in this thesis it has been an exemplary look and ithas also become modulatable with a central section, a drive end and a turning end.The construction work has been build under CAD programs such as Pro Engineer, drawingshave been created and costings have been analyzed. Strength calculations have been made andcooperation from several different companies have erected to explore different solutions andideas for a modern and sustainable conveyor..

Syfte: Syftet med denna studie är att förklara hur revisionsbyråers storlek påverkar kravprofiler vid rekrytering.Metod: För att få fram resultat för den empiriska analysen har ett positivistiskt synsätt, en deduktiv ansats och en kvantitativ metod använts.Teoretiskt perspektiv: Studien har använt sig utav tidigare teori som rör ämnet. Teorikapitlet innehåller information om kravprofil och byråstorlek.Empiri: Studiens empiriska material är baserad på en enkätundersökning som genomfördes på byråernas personal- och rekryteringsansvariga. Svaren av enkäten sammanställdes med hjälp av det statistiska programmet SPSS.Resultat: Analysen visade att det inte finns några skillnader mellan större och mindre byråers kravprofiler..

The importance of human capital in firm valuation is something Huang and Wang points out in there paper from 2008. We expand Ohlson?s valuation model (1995) in line with Huang and Wang (2008) to enhance a market value that includes proxies for human capital. By using human capital based market value and one of Francis, Nanda and Olsson?s (2008) version of earnings quality, we create a value table which aim to sort for undervalued and overvalued companies during the  economic upswing of 2003 to 2007 in the human capital line of business.

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

In sectors with high skill requirements, recruiting is a core part of a company's development. Initially, the companies attract talented employees by creating an interest in the organization. Further, the challenge remains to match potential workers expectations with the company?s requirements and conditions. This is crucial since an unsuccessful recruitment involves high costs.

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

 This paper covers how a company must act to become ?greener? and yet still increase profitability with the main emphasis on the inner structure of the company. The research is focused on the Swedish security systems company Niscayah AB, part of the multinational corporation Niscayah Group with approximately 6000 employees. A company can be assumed to consist of seven parts (strategy, systems, structure, super-ordinate goals, staff, skills and style) that have to cooperate for the firm to be able to become more environmentally friendly. Also, the economic performance is of importance and therefore that too is examined.

We investigate the effects of various types of word-of-mouth (WOM) messages on consumer bahavior. The message is varied along two dimensions where one is valence and the other is whether or not it contains an explicit call for certain behavior or attitude change. We use an experiment in the form of a web-based survey. Five different scenarios were designed to represent neutral, positive, and negative WOM. The latter two came in two different versions - one with a recommendation and one without.

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

Through this thesis, we want to discuss how the marginalization of people, several precedent political, city planning- and engineering decisions resulted in a catastrophic outcome after hurricane Katrina in New Orleans 2005. We also put forward a case study of the Make It Right Foundation, to demonstrate how the residents of the Lower Ninth Ward are involved in the urban development of their community. We would like to draw attention to the power of citizens and how they can influence the urban development of a community after a trauma. This study also focuses on the mission of The Make It Right Foundation: which is to rebuild the Lower Ninth Ward with firm concepts on sustainable development where all dimensions are accounted: ecological, social, cultural and economic. The empirical data was collected by a field study in New Orleans 2010-03-22 and semistructured interviews were made during the same days..

This thesis has been performed at consulting firm Sweco Position in Jönköping. The thesis is divided into two main sections: theoretical and practical. The theoretical section contains an investigation into the possibilities of implementing a geographical information system (GIS) for administrations of wells with the integration of Bing Maps for Windows 8 and Windows Phone 8. The practical work comprises the development of a prototype for Windows 8 and Windows Phone 8.The students review the Model-View-ViewModel-pattern on a theoretical basis, compares the differences between Windows 8 Pro and Windows RT. The thesis also contains and investigation into the pros and cons of a web based application compared to a native one.The result of the thesis will be comprised of a GIS-service developed in C# in co-operation with XAML with the options of saving data locally and a WMS-based service layer for Windows 8 and Windows Phone 8..

This report is the concluding part of the course national minorities, main focus on design, at Luleå University of Technology spring 2007. The purpose of this written examination is to produce a prototype to a product, which can be used both when marketing Kiruna as a student municipality and when recruiting students to the study programmes Kiruna offers. The product has been produced through systematic problem solving, where methods to fix the problem, gather facts, examine and come to a solution have been used. The product should in one way or another get the student to think of Kiruna as a student municipality and it should also appeal to the target group ? the students.

Bullying in workplaces has been a growing problem the last ten years. Anyone can be a victim or a bully. Either you are a leader or a worker a bullying situation can be activated. There is no difference between ages, line of business, education or the size of the firm. A person is defined as bullied if he or she is repeatedly subjected to negative acts in the workplace. However, to be a victim of such bullying one must also feel inferiority in defending oneself in the actual situation. Bullying often occurs when situations or conditions at the workplace are unsatisfactory. Employers are always responsible for the working environment at the workplace. Victims of bullying very often develop psychological stress. To prevent bullying you have to accept the fact that bullying exists. If the company has a clear policy against bullying and a plan for action if the problem occurs, it will be easier to handle the situation.