Volvo in Arvika produces wheel loaders, and the production is based on forecasts. When a machine is ordered, the customer can choose what type of equipment he or she wants, and these equipments are also made forecasts on. This is made by giving each equipment an estimated procentual usage that shows how many of the machines that will use this option. Today two people are working with the forecasts, planer A in Eskilstuna and planer B in Arvika. Planer A makes a forecast based on the historical outcome and planer B then makes adjustments of this based on how many options that are ordered.

Syfte: Huvudsyftet är att undersöka effekterna av införandet av IAS inom fastighetsbranschen och se om de nya principerna har lett mot en mer värderelevant redovisning. Delsyftet är att se på införandets effekter på det egna kapitalet, samt att utröna förhållanden före och efter införandet, då sett till två tidsperioder 2000-2004 och 2005-2009.Metod: Undersökningen är en totalundersökning som innefattar tio stycken företag. Studien sträcker sig från år 2000 - 2009 där 2000 - 2004 är perioden innan införandet av IAS 40 och perioden 2005 - 2009 är efter införandet. CAPM och Tobins Q används för att se om det finns skillnader i eget kapital samt eget kapital i förhållande till börskurs före och efter införandet.  Teori: Undersökningen utgår från Finansieringsteori, Effektiva marknadshypotesen, Capital Asset Pricing Model (CAPM), Tobins Q, Redovisningsteori, Beslutsfattande och Human Information ProcessingEmpiri: I kapitlet illustreras undersökningen i tabeller och diagram. Statistik programmet SPSS har använts för bearbetning av data och illustreras även i diagram för CAPM och Tobins Q.

Uppsala County has ambitious environmental aims for the planned residential area inÖstra Sala backe. In this thesis different energy sources have been evaluated todetermine which system that would be most favorable given currently availableinformation about the project. Planned energy usage has been divided into tap waterheating, space heating and power. Three base case scenarios were made with districtheating, small scale bio fuel and heat pump. Solar power and solar heating were thensimulated and the production from the two could individually be deducted from theenergy need in the base cases, constituting 9 different scenarios.

The SMEs? internationalization strategy?Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

In Sweden surgical treatment of vocal fold lesions in children is fairly uncommon. At Falun hospital they have adapted a more generous attitude towards phonosurgery of children?s vocal folds. The purpose of the present study was to evaluate surgical treatment of organic vocal fold lesions in children and to assess the phonosurgical patient utility. The study was carried out at the Ear-, Nose- and Throat clinic, Falun hospital, Sweden.

Today more and more companies are looking out to adopt a new generation intranet, a social intranet where all employees can engage to express themselves and share information. There are large expectations on these new services, which have the opportunity to create high business value if used actively and qualitatively. However, there is a large challenge in knowing how to best implement these services in an organization in order to achieve this. This paper has investigated how an implementation should be made by defining obstacles for the implementation and adoption, discussing how they could be overcome, investigating what incentives could be used to foster usage and finding common success factors for an implementation.By a qualitative research method, consisting of five case studies and two focus area interviews we found a number of steps that must be followed for an implementation to be successful. First the conditions of the organization must be investigated in order to see whether or not social tools are suitable.

This bachelor thesis is about illustrating the fundamental principles for planning, locatingand designing bicycle parking spaces. The study aims to give an understanding of theneed and demand for bicycle parking spaces today, as well as to determine how these canbe met according to different theories. The study also aims to investigate the issue withincorrectly parked bicycles, which occurs frequently in the cityscape and therefore createsan obstacle in street spaces.An observational study on the new bicycle lots along Götgatan was conducted in orderto analyze how the theories of bicycle parking spaces are applied in practice. Cyclistswere then interviewed in order to obtain a deeper understanding of the cyclists? revealedpreferences.

The purpose of this thesis has been to gather knowledge about the complaints of tying-up in horses and to show that the importance of feeding. The thesis includes a literature review of tying-up how preventative measures by feeding can be made. In the equine sport, crosscountry, horses occasionally suffers from tying-up, a muscle disease. An increased knowledge about the disease is demanded by riders and trainers as the disease disrupts training and competition of suffered horses. A cross-country horse works very hard in training and during competitions but the work bouts are long enough for the muscle cells to use aerobic pathways in the metabolism.

This study focuses on the encounter between the academic librarian and the academic library user with a specific need for information. The aim of the study is to examine the process of mediation of information and to uncover any inherent problems or systemic inertia that may occur within that process.Special attention has been given to information-seeking behaviour in the digital age and the possibility of viewing information literacy as a meta-literacy. The difference between the surface web and the academic invis- ible web is also investigated. Empirical data was collected by the use of ethnographic fieldwork at the Karolin- ska Institutet University Library over a period of five weeks. The data is analysed using actor-network theory as a point of departure.

BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter.Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande.

Finnhamn is a group of islands that are located in the middle north part of Stockholm?s archipelagos. On the main island Stora Jolpan there is a camp called Sommargården, which consists of eleven different buildings in various sizes. The assignment given by the Archipelago foundation (Skärgårdsstiftelsen) is to analyze if it?s benefited to replace Sommargårdens current heating system that consists of electricity radiators, with a more energy efficient heating system. This research is done with help of the literature review and a visit to Finnhamn in order to map Sommargården?s current state and its energy usage.

Many children and adolescents up to the age eighteen come from other countries alone to Sweden to seek asylum. Sweden receives many unaccompanied children and the number of unaccompanied children is increasing every year. There are various reasons to why the unaccompanied children flee their homeland to come to Sweden. Many of the unaccompanied children come from countries such as Somalia, Afghanistan and Eritrea. The unaccompanied children?s families choose to send their children to Sweden to protect them from armed conflict and other social or political unrest going on in their homeland. This essay aims to explore how the integration of the newly arrived unaccompanied children works in schools.

Background: In the past 10 years private label has increased significantly in the Swedish grocery market. This is an important strategic event, which is a great challenge to suppliers as it causes stiff competition. To handle this situation an increasing number of suppliers have to make the decision whether to produce private label or not.Purpose: The purpose of this study is to find and analyse factors that influence suppliers in the Swedish grocery market to produce private label. On this basis we intend to confirm or develop existing theories within the field of study.Research method: The study has a qualitative approach where empirical data has been gathered through interviews with suppliers and retailers in the Swedish grocery market.Results: This study has identified factors that underlie suppliers? decision to produce private label.