Det här examensarbetet är en marknadsundersökning som IT-tjänstföretaget CGI tagit initiativ till. CGI har uppmärksammat att det finns ett behov av ett handfast verktyg för att förenkla produktionsplaneringen, vilket är bakgrunden till det här examensarbetet. Den strukturella omvandlingen inom sågverksindustrin har medfört ett behov av ett mer kundanpassat sortiment och utvecklingen har medfört ett ökat behov av automatiserade processtyrningar. För att kunna produktionsplanera effektivt, beskrivs det i studien att det finns behov av ett mer långsiktigt planeringsverktyg. Produktionsplanering utförs oftast i ett eller två separata planeringssteg som innebär ett för sågprocessen respektive ett för tork och justering.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

This report is written on the assignment by Nexans IKO Sweden AB in Grimsås which is a cable manufacturing company. Nexans IKO Sweden AB was in need of help to examine possibilities for saving energy by saving compressed air, in first place by using the compressed air more efficient. The task was to determine the present situation, making the airwipe stations more efficient by reducing the consumption of the compressed air and in turn save money. Even the aspects of the working environment were discussed as the noise levels from the pneumatic systems and engines are usually high. A schedule over the airflow in the factory and the inventory over current airwipessituation was made.

This thesis takes on a broader perspective of the modern age phenomenon we call spam. One of the aims of this thesis is to present and to compare the variety of methods used in the day-to-day fight against spam, as far they have evolved today, but also to present and discuss some alternative methods for suggested future use. The properties of a common e-mail spam are analyzed to show how the components that make up the structure in an e-mail can be used to classify spam. Furthermore I explain the naïve Bayesian classification methods, the signature-based method, the commonly used rule-based method and the challenge and response method and discuss these. The widespread use of blacklists is also explained and a close new variant to blacklisting, Turntide is presented and discussed.

This report is the product of the course AF101X, a bachelors degree in Samhällsbyggnad atKTH. The task of the course is to design a small house at a given location and also implement adeepening study. The house in this report is located in Kiruna in the north of Sweden, where theclimate is much colder than in the rest of the country.The deepening study of this report is to evaluates how realistic passive housing north of thePolar Circle is based on those facts. The house will to some extent be designed to fit the passivehousing standard.

På uppdrag av Volvo Lastvagnar har detta examensarbete genomförts under våren 2013 för att undersöka potentialer av energibesparande åtgärder i måleriet. Syftet med uppdraget var att utveckla en energimodell över måleriet i byggnad UD, där användaren kan testa olika driftparametrar för att se måleriets potentiella besparingar ur en ekonomisk och energimässig synvinkel. Energimodellen byggdes i Microsoft Excel och arbetet innefattar tydliga redogörelser över de energikrävande processerna, samt över de data som ligger till grund för modellens beräkningar. Data över 2012 års driftsituation har använts som grunddata i modellen och analyser av dessa tyder på att stora energibesparande åtgärder är möjliga.De lastbilshytter som lackeras i Line 3 är de i särklass dyraste, då Line 3 i dagsläget används väldigt ineffektivt. Av den maximala kapaciteten på 12,9 hytter per timme, använder Line 3 endast mellan 8 % och 15 %. Modelleringar visar att en reduktion av drifttiden på Line 3 från ca 95 timmar per vecka till 40 timmar per vecka skulle medföra en minskad driftkostnad på en dryg miljon kronor per år.

The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

IKEA HaparandaTornio employ some two-hundred people in its furniture retail store.Keeping track of staff statistics and employee information has previously been achievedthrough the use of a basic Microsoft Office Excel spreadsheet. The store?s human resourcesdepartment requested an upgrade to this system with the hope of speeding up andsimplifying the administrative process, as well as to make it easier to monitor HR-relatedtarget statistics. The following report documents the development process of that upgrade ascarried out by the author. The project draws on research in usability design and cognitivepsychology to develop a user-friendly interface.

Water is our most important provision and its quality is above all dependent on the geological conditions in the area from where it is extracted. Due to geological properties there are certain areas with an elevated risk of high uranium levels in the ground water, which in turn constitutes a risk for human health. Consumption of water that contains a high concentration of uranium implies a health risk due to the chemical characteristics of uranium. Livsmedelsverket (The National Food Administration) and Socialstyrelsen (The National Board of Health and Welfare) therefore recommend that precautionary measures should be taken when the uranium concentration in ground water exceeds 15 micrograms per litre. In particular, drinking water collected from wells in areas with uranium-rich bedrock may have a harmfully high level of uranium. One of the wells of the Ärla water purification plant, located near Eskilstuna, Sweden, contains water that exceeds the guideline of 15 micrograms per litre. One interesting technique for removing uranium from drinking water is adsorption to reactive filter materials.

Som en effekt av att Video On Demand (VOD) är på stark tillväxt vill June, som en leverantör av mjukvara för TV-branschen, förvärva kunskaper och utvärdera Windows 8 applikationer som plattform för en VOD-tjänst. June har sedan tidigare en webblösning för VOD och vill nu även jämföra och utvärdera bland annat kunskapskrav, tidsåtgång samt fördelar och nackdelar med en Windows 8 applikation ställt mot denna webblösning.Målen med examensarbetet kan delas in i tre delar; en där komplexitet och arbetsinsats vid Windows 8 applikationsutveckling utvärderas, en där verktygen som krävs för att utveckla en VOD-applikation utvärderas och sist att implementera en Windows 8 applikation för VOD.En Windows 8 applikation utvecklades och valda lösningsmetoder dokumenterades. Dokumentation och kunskap som förvärvats under utvecklingsfasen stod sedan som grund för de analyserande och utvärderande målen. Resultatet är en Windows 8 applikation som uppfyller de mål som satts upp för programmeringsdelen samt en analys och utvärdering som svarar mot målen för analysdelen. Ämnen som är centrala genom rapporten är Microsoft, WinRT, VOD, Smooth Streaming, PlayReady, Windows 8 applikationsutveckling samt data caching och utveckling av användargränsnitt i Windows 8..

SharePoint är ett stort content- och managament-system som många företag använder sig av. I detta kan mallar specificeras för olika dokumenttyper (kallade content types), som underlättar skapandet av nya dokument för slutanvändaren. Systemet för mallarna blir dock snabbt omständligt och ohanterligt när antalet mallar företaget använder sig av växer.I detta examensarbete undersöks en lösning till problemet med mallarna, som finns tillgänglig på Microsofts Codeplex-site, där projekt under open-source licens kan laddas upp för allmänheten. Under arbetet undersöktes denna lösning djupare och vidareutvecklades för att i slutet av arbetet kunna levereras i form av en prototyp som HOW Solutions kunde använda sig av i framtida projekt.Slutresultatet blev en prototyp som bygger vidare på den tidigare lösningen och som tillåter användaren att specificera en mall-hubb, i form av en site-samling med bibliotek som kan förse andra bibliotek med mallar. Under projektet blev också en annan vidareutveckling av programmet funnen, som visar stor potential och som bör tittas närmare på..

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

During recent years, financial innovation has given rise to numerous structured investment opportunities aimed towards the general public. These have enabled private investors to engage in high-risk investments offering as much as 400 per cent leverage while oftentimes not fully having grasped the risk involved. The issuers of these securities have been criticized for using advertising of a too aggressive and misleading nature.By presenting 819 potential investors with two different investment opportunities yielding the same return over a six day period, we have aimed to assess whether the inclination of being affected by judegmental heuristics varies with factors such as knowledge, overall attitude towards the asset class, risk appetite and experience from previous investments.We have observed that investors' perception of the attractiveness of an investment can be distorted by altering the information presented to the investor. However, our findings show that this tendency decreases with an increased level of knowledge, experience and risk appetite..

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.