The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

Emotron is a company specialised in developing, producing and marketing equipment to con-trol, monitor and protect processes and machinery driven by electric motors, with an applica-tion focus. Examples of uses for their products are fans, pumps, lifts and cranes.The project is to look at Emotrons end of line test. The company has seen that at the final test-ing there is a bottleneck that restricts the outflow and prevents an increase in the number of tested products.The purpose of this project is to review how Emotrons end-of-line test works today and if there is a possibility to make the test more efficient in such a way that the quality is not at risk, while increasing the outflow of tested products.The projects first step is to look at and analyse what is causing the bottleneck at the end-of-line. When the analysis is complete, the next step is to review whether there is a possibility to solve the bottleneck and if so in what way can this be done. Emotrons most overall objective of the project is to increase the outflow of the number of tested products without jeopardizing the quality.An analysis has been made on frequency inverters, soft starters and shaft power monitors.

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.

Energy and environmental demands regarding buildings have become an increasinglydiscussed topic, both in Sweden and in Europe as a whole. The general trend indicatesthat greater efforts are being put into the energy efficiency of the built environment.There are already numerous examples of houses with a low energy demand, and thenumber of low energy buildings is constantly growing.At the time being, the maximum level for energy demands for housing in Stockholm is110 kWh/m2year, but as soon as next year the limit will be changed to 90. The Swedishagency Energimyndigheten is currently conducting a project to interpret the EU Directiveon the so-called Nearly zero energy buildings, and the preliminary results indicate thatthe level of requirements for purchased energy will end up with about 55 kWh / m2year,which is in line withtoday?s recommendationsfound in FEBY's Kravspecifikation förPassivhus.Starting with a low-energy house in Henriksdalshamnen in Stockholm, we have analyzedvarious energy-efficiency measures and their influence on power and energy needs. Thefinancial aspects associated with the measures have been studied using a model of lifecycle costs.The measures were initially studied individually to give an idea of how much impact theyeach had.

Scania is constantly trying to improve their product development process, the PD-process.The company, along with others, is optimizing their development process in order to gainadvantage in terms of shorter lead times and larger market shares. For this to happen, a wellorganized process is required.The PD-process is divided into three different phases that are linked together by a hand-overprocedure. Scania Bus has experienced problems that stem from a lack of hand-over routines,and as a result the product development process has been slowed down. This has a number ofconsequences, one of them being the complication of new project initiations.The main purpose of this master thesis was to review the hand-over procedure. Within thestudy the project directive was also to be examined, and a recommendation of how the start ofa new project could be made easier was included.To begin with, a detailed literature study was conducted with the intention of obtaining thebasic theoretical knowledge needed for this study.

Offentlig upphandling är inte endast ett sätt att tillförskaffa sig varor, utan kan också användas som ett samhällspolitiskt instrument för att verka för sociala mål som ställts upp. Hur de varor och tjänster som upphandlas produceras inverkar på de arbetsrättsliga och sociala förhållandena i leverantörskedjan, och genom att ställa sociala krav vid en offentlig upphandling kan den upphandlande myndigheten förstärka förtroendet hos invånarna. Trots en omfattande EU-rättslig reglering på området är det idag dock osäkert vilka möjligheter den upphandlande myndigheten ges att ställa arbetsrättsliga krav på leverantören av upphandlingsföremålet. Syftet med uppsatsen är att utreda i vilken omfattning en upphandlande myndighet kan ställa arbetsrättsliga krav vid en offentlig upphandling, samt utreda om förslaget till nytt klassiskt upphandlingsdirektiv kommer innebära några förändringar för den upphandlande myndigheten vad gäller möjligheten att ställa arbetsrättsliga krav. Av uppsatsen framkommer att det inte finns någon klar gräns vilka arbetsrättsliga krav den upphandlande myndigheten får ställa på leverantören vid en offentlig upphandling. Den största möjligheten att ställa ett arbetsrättsligt krav torde föreligga om kravet ställs såsom ett tilldelningskriterium, då EU-domstolen har klargjort att sociala krav får ställas för att tillgodose behov hos personer samt att ett tilldelningskriterium inte behöver vara kopplat till upphandlingsföremålet, utan det kan vara kopplat till hur en vara eller tjänst produceras.

AbstractBakgrund & Problem:Bemanningsbranschens utveckling och etablering har ökat kraftigt de senaste decennierna då allt fler företag använder sig av inhyrd arbetskraft. Vi vet att bemanningsbranschen är en vanlig företeelse i dagens samhälle samt att branschen har goda förutsättningar då den växer kraftigt i Sverige. Vi anser därför att det är viktigt att veta varför organisationer hyr in personal istället för att rekrytera då vi anser att fenomenet bemanning och bemanningsföretag är väldigt aktuellt i dagsläget. Av dessa specifika anledningar väcktes vårt intresse för studiens ämne med förhoppningar om att komma fram till ett resultat som skiljer sig från presumerade antaganden.Syfte:Syftet med uppsatsen är att få en djupare förståelse kring varför företag väljer att hyra in extern personal istället för att rekrytera samt att belysa vilka fördelar och nackdelar det finns med att använda sig av extern personal. Vi vill även bidra med insikten i hur organisationer påverkas av den inhyrda personalen.

AbstractOutsourcing is a business strategy that has developed over the last 40 years. Outsourcing means to let another company do some activity within the company, for example production.The thesis for this paper is: How is outsourcing used in a manufacturing company today and how is the resource efficiency affected by it? The research is divided into two parts, a theoretical part and an empirical part. The theoretical part consists of a study of literature. The works in this study is books, text books, bachelor thesis paper and scientific articles.

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

In Sweden has the temporary agency work industry settled in an explosive way since the deregulation of the unemployment agency monopole in 1993. The demand of civil right for the employer that is rented out confronts the entire labour law regulation with new challenges.The purpose with this paper is an investigation of the principle of equal treatment in The Swedish temporary agency work act and also to create a deeper understanding of the effects of labour and employment relationship. An investigation of relevant collective agreements will be done to highlight the difficulties the principal of equal treatment is exposed to. Further on is there a will to gain understanding for the wage concept and what possible can be included in the wage concept in relation to the principal of equal treatment in The temporary agency work directive. By using the dogmatic method, an approach to descriptive identifying relevant sources of law and clarify the legal situation in the area.In the conclusions it will be determined that the principle of equal treatment in The Swedish temporary agency work act have different effects depending on if the temporary agency or if the client corporation is tied to an collective agreement alternative if a collective agreement is completely missing.

In the EU there are EC Directives that Member States of EU should follow. Sweden has undertaken to transpose EC Directives regarding the working environment to Swedish Provisions.  In 4 April 2006, the European Commission had some criticism against the Swedish implementation of the Construction Sites Directive. The Swedish Work Environment Authority has in response to this criticism reworked the Work Environment Act and related provision about building and civil engineering work. The changes came into force 1 January 2009.These changes have resulted in some working methods and even new responsibility subjects must be reviewed. The purpose of this exam project was to investigate if contractors and clients in the construction sector, had have time to update themselves on this front and adapt to these changes.

Swedens membership in the European Union have resulted in an internationalcharacterized labour market. The construction sector is the area who employs mostposted workers among the 7400 employees who monthly enters the market. It?s alsothe sector where a big part of the work-related deaths occurs. The purpose of this studyis therefore to contribute to a greater understanding of the regulation regarding postedworkers, their work environment and the consequences of it.

In early January 2010 the authors participated in a meeting with the chief engineer for a company in which a central part is manufacturing of printed circuit boards (PCB). At this meeting it emerged that the machinery and production methods have changed substantially since the early 1990's. The spreadsheet for preliminary production time calculations by the company is today based on conditions from almost 20 years ago. The company has over the years been trying to adjust the spreadsheet template. The result of these adjustments has filled it with historical residue, something which makes the template difficult and time consuming when the primary user tries to handle it.The purpose of this study was to help the company increase its accuracy in the representation of the production times for the different PCB-based products by developing a new costing model based on an already existing but inadequate spreadsheet template. The company also expressed the wish that the new costing model would be less time consuming to work with.The methods used to achieve the goal are interviewing, participatory observations and meetings with relevant persons. The data obtained were analyzed using the theory on PCB production and visualization of data.

Under sommaren 2012 genomfördes ett examensarbete på Siemens Industrial Turbo­mach­inery AB i Trollhättan gällande möjligheterna att införa pappers­lös verkstad. Syftet med examensarbetet var att kartlägga möjligheterna att minska administrativ hant­ering av produktions­orderkort och öka realtidsuppdatering. För att av­gränsa studien avsåg examens­arbetet endast flödet av produk­tions­­­order­kort ifrån plan­er­ings­avdelningen genom två pro­duk­tions­grupper och vidare in på gods­­­­avdel­ningen.För att kartlägga flödet för den manuella hanteringen av produktionsorderkort upprättades värdeflödesanalyser. Dessutom genomfördes ett studiebesök på Volvo Aero Corporation för att se hur ett annat företag har gjort för att eliminera elektronisk produk­tionsorder. Utifrån värdeflödesanalyserna och studiebesöket identifierades tre frågeställ­ningar vilka an­sågs vara betydelsefulla för att kunna införa elektronisk produk­tions­order.