Abstract Title: How to source from Russia? - A multiple case study of six companies? experience of purchasing in Russia. Authors: Richard Werthén, Technology ManagementJohan Öhlén, Production Engineering and Management Supervisors: Christer Kedström, Dept of Business Administration Johan Lundin, Dept of Industrial Management and Logistics, Engineering LogisticsRolf Blomgren, Purchasing Manager SR, ScaniaLars Erik Nerback, Purchasing Director SE, Scania Issues: The issues presented are:? What characterise Russia as a supplier market?? Which sourcing experiences have been made by other Swedish companies in Russia?? How can this knowledge be utilised at Scania? Purpose: The purpose of this master thesis is to find out whether it is worthwhile for Scania to look for new suppliers in Russia, based on other Swedish companies? experiences of purchasing in the country. Method: In order to answer the purpose of our thesis the study of Scania?s purchasing organisation has to be complemented with in-depth studies of other companies? purchasing organisations.

Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

One must consider cost effectiveness when deciding how resources within the health sector should be distributed. Quality adjusted life years (QALYs) are used to measure the value of different medical treatments. QALY is based on utility maximization theory, which suggests that a QALY is always a QALY regardless of who receives it. Therefore, a produced QALY is worth the same regardless of the age or the initial health of the patient. Previous research has shown that these assumptions do not seem to fit the real preferences of individuals.

Det finns många olika metoder att tillämpa vidvarumärkesvärderingarvilket lett till att värderingarna har varit avskiftande kvalitet och utformning. Detta harbidragit tillbland annatinförandet avISO 10668:2010Brand valuation - Requirements formonetary brand valuation.Syfte:Vårt syfte med studien är att beskriva hur varumärkesspecialistertillämpar varumärkesvärdering i praktiken och vilka skillnader detär i och med införandet av ISO 10668:2010. Vidare vill vianalysera om ISO 10668:2010 har bidragit till högre upplevdtillförlighet och bättre vägledning vid varumärkesvärderingar.Metod:Studien bygger på en kvalitativ metod med abduktiv ansats därintervjuer med varumärkesspecialisterhar genomförts. Akademisklitteratur, elektroniska källor samt vetenskapliga artiklar har varitgrundläggande för studiens genomförande.Analys och slutsats:Varumärkesspecialisterna är eniga om att tillämpning avvarumärkesvärderinghar ändrats viss grad i positiv riktning sedaninförandet av ISO 10668:2010. Om standarden följs bidrar den tillen mer tillförlitlig värdering eftersom den beaktar aspekter sombidrar till en mer rättvis bild av varumärket.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Title: Multi channel publishing: a qualitative study on how Norrköpings Tidningen publishes news in multiple channelsAuthor: Roland AlbinssonThesis supervisor: Per-Anders ForstorpBackground: In this day and age, the media is omnipresent and a part of our daily life. The phenomenon of media convergence can be traced back to the birth of the internet, and today all of the major newspapers have a website of their own. As a result of multichannel publishing, consumers have a wide range of tv channels to choose from, but there is still uncertainty as to whether more channels automatically equates to more and better news. There is no doubt about the fact that multi channel publishing is a necessary survival skill for media conglomerates today, but effects such as news recycling and the concentration of ownership are in conflict with the consumers? availability demands.Purpose: The purpose of this thesis is to, by means of a case study, describe how NT?s multi channel publishing is an expression of media convergence, as well as to study how the news are affected by multi channel publishing.Research procedure: This study is based on three different research methods, observations, text analyses and qualitative interviews.

Title: Youth unemployment- A study of the tax effect on youth unemployment in 13 European industrial countries Seminary date: 2009-02-06 Course: NEK691 ? Bachelor thesis, 15 p Author: Emma Jonsson Tutor: Klas Fregert Keywords: Youth unemployment, tax, 13 European industrial countries, panel data, multiple regression analysis. Purpose: The purpose is to examine the reasons behind youth unemployment with a special focus on tax policy. Method: By using a multiple regression analysis examined with panel data from 13 European industrial countries for the period 1998 to 2004. The dependent variable youth unemployment is explained by five independent variables.

Packaging has had little impact in marketing literature. Research has focused on a single transaction approach. Lately researchers are looking at packages as a tool for brand building purposes. Thus, the focus is moving towards a multiple transaction approach, where packages can affect the consumer also after the purchase. For a range of goods extrinsic cues has been shown to have stronger effect on consumers' evaluation than intrinsic ones.

Multiple Congenital Ocular Anomalities (MCOA) is a genetic disease that affects primarily Silver coloured horses of breeds such as the Rocky and Kentucky mountain horses. In these breeds the Silver dapple colour is very popular leading to an increase of affected horses. The major feature of the disease is ocular cysts of variable size. Large cysts also lead to a variety of secondary syndromes, for example retinal detachment. In previous studies the locus for MCOA has been mapped to an interval of 420 kb on equine chromosome six.

This thesis concerns the policy process of a proposed bill. The specific bill constitute a new penal law which is supposed to replace the old penal law from 1974.The questions asked considers what in the foregoing policy process that has proceeded, affected and also characterizes the proposed bill. In order to be able to produce a deep and reliable analysis to this question I use two different theories.The first theory being used consists of John W. Kingdons theory of ?multiple streams? which I use to answer the specific question ?what can be recognized to have proceeded and characterize the policy process that the penal law bill involve??.The second theory consists of Peter Santesson-Wilsons development of symbolic policy theories which is given a concrete form in the ?taxonomy of symbolic policy? which he presents.

The Swedish e-commerce has been established for about 25 years, with strong growth from the millennium onwards. The companies that are active within it has many different backgrounds. Mail order companies were some of the early adaptors but today it is also common for companies to first create the e-commerce part of the business, before opening a store. A long list of companies has over the years come and gone, the rotation of the e-shops that are popular have constantly changed. We asked ourselves why.We wanted to get an understanding of the Swedish e-commerce, both from a business perspective and from a customer perspective.

The main purpose of this thesis has been to investigate librarians opinions about the need for and possibility to use non-roman script in library catalogues. We have also investigated the routines of handling materials in non-roman scripts in two Swedish libraries. The investigation was made in the light of the recent shift in character set in the Swedish National Library Catalogue Libris. This change will enable use of multiple writing systems in the future.Our findings are that a multicultural society requires special consideration to the needs of citizens who speak other languages than the majority of the population. This becomes difficult when the languages spoken have a different writing system than the one used by the majority.

Background The stocksaving has during the last century increased and become more popular in Sweden and during the last 20 years the number of Swedes who save in stocks has more than doubled. While the interest in stocksaving has increased so has the interest in private saving. Today there is a group of people who live of the income which is generated from the stockmarket, they are called ?Daytraders? and they do ?Daytrading?.  They constantly observe the stockmarket and act as soon as new information that can affect the stockrate is revealed.