The grain market is facing substantial changes. Tradionally, cereal has been a supply-led market i.e. supply conditions have had a major impact on price level or indirectly, through market interventions implemented through the Common Agriculture Policy (CAP). Just a few years ago, Sweden and the EU were not affected so strongly by world market prices for cereals. EU was a surplus-area and to a substantial degree a local market.

Syfte: Vårt syfte är att analysera vilken inverkan kulturella skillnader har på kontrollfaktorn som är en del utav transaktionskostnader i den operationella fasen av outsourcing processen. Empiri: Flash AB, en svensk detaljhandlare och Fuda Industrial Ltd, en kinesisk tillverkare, har blivit intervjuad för att ge oss ett kulturellt perspektiv angående deras relationshantering. Slutsatser: För att kunna hantera kulturella relationer mellan två skilda kulturer, som den svenska och kinesiska, måste båda ta hänsyn till varandras värderingar, beteende och attityder. Kulturell intelligens är ett sätt att uppnå detta. Resultatet av en stark integrerad relation i den operationella fasen i en outsourcing process, har direkt påverkan på transaktionskostnader.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Organizations today face changes continuously as the society, the surroundings and the technology change. The information technology used in organizations has become essential, where intranets are a big part of it. Many organizations embrace social intranets, and these kind of changes has an impact on the members in the way they work, handle information and communicate. As many organizations and the members in it face new kinds of changes, they also face new kinds of challenges. This paper presents an interview study at Smurfit Kappa Kraftliner in Piteå, whom are about to go through a change process unlike any other change they have ever gone through before.

Denna uppsats utgörs av en jämförande studie vars mål var att utröna huruvida åtta stycken utvalda investmentbolag på Stockholmsbörsen hade varit ett konkurrenskraftigt alternativ som sparform eller inte med avseende på risk och avkastning. Detta jämfört med SIX Return Index och den riskfria räntan under en tidsperiod på tio år, 2001-01-01 till 2010-12-31.Syftet med undersökningen var att den i slutändan skulle mynna ut i generella slutsatser kring investmentbolag som sparform utifrån de data som hämtats in från de berörda investmentbolagens hemsidor.Författarna kunde efter avslutad undersökning dra slutsatsen att investmentbolagen historiskt sett hade klarat sig mycket bra och kunnat uppvisa resultat som varken marknaden eller den riskfria räntan var i närheten av. Även om vissa av investmentbolagen hade presterat sämre än jämförelsemåtten så var dock den samlade bilden att de som grupp hade varit ett mycket fördelaktigt investeringsalternativ. Detta med en genomsnittlig totalavkastning som överträffade index med drygt åtta procent.  .

This study addresses the issue of mergers between consulting firms. Previous research has shown that there are specific factors that determine the outcome of a merger and that success is more likely if companies are more similar. The purpose of the study is therefore to define relevant factors and understand when resemblance matter and under what conditions disparity may cause problems. Furthermore, the aim of the study is to find a pattern of which factors are more important in a successful merger. The problem of the study is addressed through a qualitative research approach and is conducted on six different mergers.

The theory that concepts that are interpreted subjectively in building care creates problems in how the concepts are defined in practice within the current governing documents and guidelines for building care. This essay has studied concepts in the building maintenance literature to investigate whether there is consensus in compliance practice within the building process. In the study, 9 concepts have been investigated through conversational interviews and questionnaires answered by practitioners with extensive experience in building care processes. In the survey, an attempt is made, to measure how big or small the consensus is between practitioners who often need to collaborate within the building maintenance process. The investigation shows that existence of the concepts in building maintenance is very common in the theoretical literature examined but is almost completely absent in the craft area. Since laws, regulations, principles, and guidelines have defined concepts to support the decisions in the building maintenance process, it can be concluded that there is a lack of practice for compliance.

The purpose of this bachelor degree thesis is to analyze technical issues associated with an implementation of a low sloping trash rack with narrow spacing. A hydropower plant in Umea?lven was used as a case study. The basis for the study was a model where trash racks were dimensioned for inclinations between 25 and 45 degrees. Corresponding head loss, durability and water speed through the rack were then determined for each inclination.

I den svenska försvarsmakten har på senare år, bland annat i samband med attSverige börjat nyttja NATO:s ?Guidelines for Operational Planning?, intresset för spel ökat bådepå Försvarshögskolan och inom Försvarsmakten. Denna uppsats syftar till att undersöka hurkrigsspel kan bedrivas för att stödja framtagandet av en stridsplan samt sedan att pröva planeninnan den sätts i verket. Uppsatsen har också som målsättning att ta fram några grundläggandeprinciper för krigsspelens genomförande.Inledningsvis genomfördes övergripande litteraturstudie som ledde fram till tre hypoteser. Dessaprövades sedan mot två olika fallstudier.De sammanfattande slutsatserna är att två olika typer av spel behövs, en kreativ modell somhjälper till i själva planeringsprocessen och ett prövande modell som hjälper till med beslutsstödetinför verkställandet av planen.

Studiens syfte är att undersöka hur konsulter arbetar med nyttovärdering vid ERPinvesteringar,samt finna kritiska framgångsfaktorer som kan fungera som stöd för ERPkonsulter.Vi har genomfört en fallstudie på SYSteam Anderstorp där vi på ett kvalitativt vissamlat in data via dokumentundersökningar, observationer och intervjuer. Vid analys avinsamlad data kunde vi identifiera fem steg en ERP-konsult bör gå igenom för att värderanyttor vid ERP-investeringar. Dessa steg är 1processkartläggning, 2identifiering av nyttor,3värdering av nyttor, 4genomförande och 5uppföljning. Vidare har vi i varje steg kunnatidentifiera kritiska framgångsfaktorer som vi anser kan underlätta en ERP-konsults arbetemed nyttovärdering. Sammanlagt har vi kunnat identifiera fjorton kritiska framgångsfaktorer.De slutsatser vi kunnat dra av denna studie är att befintliga modeller för nyttovärdering ochvärdehemtagning tenderar att bli för teoretiska för att kunna tillämpas i praktiken.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

So called honour based violence is a present problem in Sweden. Although recently there has been a steadily growing political and academic awareness around so called honour based violence, there are still problems in the face to face meeting with the victims. This dissertation contributes to the understanding of these victims. The empirical material is based on five young women's stories about growing up in a context of 'honour' and their experiences from breaking up from this context.  My ambition is letting these stories be heard and told as to lead to an increasing understanding of how these women experience themselves and their surrounding society. The purpose of this dissertation is to illustrate how young women interpret their self in the light of a separation from their families.

Title AB Volvo Pentas packaging system ?process and packaging logisticsAuthor Peter Powell, Lund's Technical CollegeSupervisors Annika Olsson, Lund's Technical CollegeJan Svensson, AB Volvo PentaProblem - Packaging requirements ? Which requirements are there, how do they affect each other and how are they fulfilled?- Packaging process ? what is the line of action when developing new packaging and making adjustments in existing ones? Who has the responsibility to do what?- Packaging logistics ? How is the packaging system adapted to transport efficiency and handling?Objective To create an overall picture over how the packaging system affects and is affected by different functions and players within and beyond the company boundaries, to give a clear picture of how changes in the packaging system is made today and how it could work and finally to give suggestions for cost savings affected by the packaging system.Method The methods used for this thesis has mainly consisted of action research and at some extent case studies. As a previous employee at the department of logistics at Volvo Penta I?ve taken part of the environment, information and prerequisites that this thesis discusses on a daily basis. Case studies have been used for the collection and analysis of data concerning packaging logistics as I?ve chosen to consider only specific markets and packaging.Conclusions This thesis has highlighted the demands that are placed upon engine packaging throughout all concerned units and how these demands affect each other, positively and negatively.

In this essay I analyse three of my own texts included in an unpublished collection entitled till Narcissus' minne. Genres are discussed and a detailed study of how the writing process has progressed is done. The essay does not follow any specific literary or scholarly method of analysis, but to some extent the sphere of interpretation is explored. By associative interpretation the special logic of dreaming, the activity of the unconsciousness and the expansive accessibility of the memories, which characterize the texts, is traced. These structural features open a link to the way of psychoanalytical interpretation, but the essay does not strive for a complete account.

This report is the result of a thesis work done at the Department of Engineering Sciences, Uppsala University, and includes 15 ECTS points. The work has been performed at Företag A, a company specializing in electronics whose major product has become a sophisticated tool used by authorities across northern Europe. Företag A has initiated a quality management system according to the criteria set by ISO 9001. Following demands from customers, Company A has now decided to also start working towards a certification according to SS-EN ISO 9001:2008, this work is the foundation for the thesis work. The thesis work has been limited to the production process and the aim has been to enable this process to be certified according to ISO 9001:2008. The work has been performed by analyzing the existing quality management system and the requirements for each process included, whereby the gap between the current and the target state has been mapped. Suggestions have then been made on how this gap can be filled, some of these suggestions have also been carried out during the thesis work. The conclusions drawn are that quality management does not have to be complicated, but quickly becomes so when the complexity of the processes increases.