Organisations tend to focus more and more on product and process development to increase their competitiveness. Several major organisations, among them ABB, have developed models aimed to more effectively control and manage product development processes. ABB is using its standardised model ABB Gate Model for this. The purpose of this thesis is to analyze how the introduction of ABB Gate Model has affected the outcome of decisions and also the decision-making in the product development process. The study is limited to elucidate the version of ABB Gate Model handling product development projects.

The process of value creation is rapidly shifting from a product- and firm-centric view to personalized consumer experience today. Informed, networked, empowered and active consumers are increasingly co-creating value with the firm. The interaction between the firm and the consumer as well as the experience factor plays an increasingly important role in determining the success of a company?s offering. In this study, a special type of co-creating experience is investigated - ?omstartspex? - where the audience is interacting with actors during the play.

This paper examines whether the American officer?s education at West Point and the Swedish officer?s education at the Military Academy Karlberg have adapted their history of the military art education in accordance to the new requirements of the Armed Forces and its focus on the operational defense. Sweden is evolving towards an operational defense and so is the United States. This in turn requires that training and education keep up with the changes. The National Defense College in Sweden do not focus the teaching of advanced history, which happened beforet he invention of the engine, in the officer?s training program, while the American education is rather advanced, with special focus on events taken place in the 19th century up to the Cold War.

The core process is responsible for internal business development and is the process that runs through the organization and the results which creates a value for the customer. Some research suggests that identification of the client's conscious or unconscious needs clarifying the so-called core process in the organization and operations can thus be more effective. The study aims to identify and analyze the experience of the core process within child health care. The method has been interviews with nine managers and 10 clinic nurses in a county. The results show a lack of knowledge regarding core process and process work.

Optimizing energy systems is, in Sweden, as in many other countries, of growing interest. District heating systems are no exception. In 2012, 285 out of 290 municipals in Sweden had district heating in use and the majority of these systems have a higher return temperature than that which is possible with an error-free substation of day current technology. To, when possible, lower the return temperature is a way of increasing the effectiveness of the district heating system.This study means to investigate, through simulations and calculations, how big of a reduction in production cost a lower temperature in the city of Ystad?s district heating system would correspond to.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

Normally the operational amplifier is used as a component in active filter design. The goal for future components in filter design is large bandwith and the use of low supply voltages. The use of current-mode instead of voltage-mode circuits gets a step closer to the required performance. A component that use current as the signal conveying part is the current conveyor. In this report a comparative study between two current conveyor structures of second generation (CCII) is performed.

Following an increase in hostile foreign activity. The discussion regarding Sweden?s defense force´s ability to perform its task has come to a new heading. With the end of the cold war as a major revolution in matters of international security, a major overhaul has taken place to transform the static total defense plan of the nation to a less rigid operational system.Following an analysis of the budgets total amount from the governments of 2002 until 2015 it is clear that while the amount of resources has never directly been lowered, it has shrunk in relation to the countries total GDP. The possible futures for the defense of Sweden bring three possibilities forward in correlation three unique perspectives on military and political policy.Out of the three possibilities the focus on military strength as a political resource seems to be garnering the most support with the latest incursions made my foreign submersibles and the ever growing presence of 5th generation of warfare.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

This dissertation deals with two sports clubs and their operational development between the years 1946-1998. The research was made by a qualitative analysis of the annual reports and protocols that the clubs produced between 1946-1998. The two clubs are IFK Växjö and Växjö BK which are located in Växjö in Sweden. Our main purpose with this study was to analyze the operational development and in which way elitist drive affects the voluntary society content and culture. Results indicated that if a sports club starts with elitist sport it could have a bad impact on the voluntary sector.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

The purpose of this paper is to study the rules of the bill 2007/08: 136 "Areformed sick-leave process of increased return to work" as related to therehabilitation chain. In the interpretation of the material I have used the ?practicallegal method? and a minor empirical study has been conducted to find out howRegion Skåne and UMAS adjust their activities to the new regulations.The government aims to reduce sick leave and on March 19, 2008,the above mentioned bill was presented to the Riksdag. The bill is a part of thegovernment's package of measures and contains proposals for a revised sick-leaveprocess. The rehabilitation chain is a part of the package and includes actions witha tighter schedule.The employer is still after the new rules playing a central role in thesick-leave process and must through early and continuous contact with theworkers start the rehabilitation process.

This thesis investigates the Designated Operational Entities (DOEs) under the Clean Development Mechanism (CDM) of the Kyoto Protocol. The DOEs serves as independent third-party auditors with the task of validating, verifying and certifying projects under the CDM. The majority of the DOEs are private entities. This is in line with the CDM objective of including the private sector in the climate change combat. The introduction of private entities in the role of DOEs can be questioned from a legitimacy point of view, but is corresponding to a development in international environmental governance where private actors are increasingly involved in governance arrangements.The thesis concludes the DOEs to be a form of public-private partnership and investigates the legitimacy of this form.