The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

With the elevated oil prices of today it is necessary to look for other heating alternatives. If the oil price continues to develop in the same way it has done the last years it will soon be impossible for many producing garden companies to survive. The purpose of this diploma work is to compare three different fuel options in order to find the most economic one considering the conditions of Katrinebergs Handelsträdgård AB. In relation to oil it is profitable to change to any of the three alternatives: wood chips, wood pellets and grain. The most profitable option is to change to wood chips. This alternative has a payoff time less than three years and after that the annual saving compared to the oil is relatively high. The annual cost is 65 % of the cost of the oil alternative.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Syftet har varit att på uppdrag av Periallo identifiera vad kunder tycker är viktigast ur ett säkerhetsperspektiv. Detta har skett genom att besvara frågorna vad som är viktigt för konsumenterna ur ett säkerhetsperspek-tiv när de handlar av små e-handelsföretag och vilka säkerhetslösningar samt betallösningar som är relevanta för små e-handelsföretag. Vi har även undersökt om det är värt för ett litet e-handelsföretag att investera i en certifiering. Arbetet har kartlagt betallösningar, säkerhetslösningar och certifieringar med hjälp av en kritisk litteraturstudie och med en enkät, det vill säga en kvantitativ metod. Resultatet av undersökningen har visat att de flesta kunderna känner sig trygga när de handlar på Internet.

To increase the quality in their products ABB is working towards a cleared order concept. That means that all customer specified options are to be known before they start with order calculations and construction. As it is today they use paper checklists to achieve this. One order may have several reactors, and for a reactor there can be several different alternatives. For each alternative a new checklist must be filled out.As of today all reading of the customer specification and checklist fill in with is done by hand by different persons, and sometimes the same data is read more than one time.

In this report hardware based alternatives to password authentication in a Windows domain are evaluated for the needs of a certain company. In order to investigate the demands on such alternatives interviews with people concerned have been carried out. The demands which resulted from the interviews have been used to select types of hardware tokens for evaluation. Two products which offer authentication with smart cards and USB tokens have been selected and closer evaluated. These are RSA Passage which offers both hardware options and Rainbow iKey which uses USB tokens.

Syftet med denna uppsats a?r att underso?ka Bitcoins egenskaper och funktioner samt diskutera dess eventuella pa?verkan pa? dagens ekonomiska system. Den forskning som publicerats pa? a?mnet underso?ker fra?mst tekniska och sa?kerhetsma?ssiga detaljer, det a?r da?rfo?r intressant att analysera ur en ekonomisk synvinkel. Genom att anva?nda makroekonomisk teori ska jag fo?rso?ka klargo?ra om Bitcoin kan konkurrera med dagens valutor.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The purpose of this thesis is to gain a better understanding of how elderly people seek and use information in everyday situations. A further aim is to suggest ways for the library to offer more services specifically tailored for pensioners. This is an important topic as pensioners are a rapidly growing group of library users. We conducted qualitative interviews with four elderly people concerning their information needs in everyday life, and discovered that they rarely use the library, preferring instead to get their information from various internet sites and their pensioners? organisation.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

 The purpose of this essay is to analyze and understand which difficulties that e-company's struggles with the most, and what their strategies are to overcome this problem. Sales of clothing through e-commerce have made the shopping experience faster and more comfortable, but on the other hand it has created a couple of problems which makes a big difference in the purchase of clothing, we are partly talking about the absence of the testing opportunity. To not know whether or not the shirt or pants will fit, leads customers to a game of gamble every single time they purchase a garment. Another problem which makes customers nervous before a purchase is the absence of a physical salesperson. This might lead customers to question whether or not the company exists.

En stor del av jordbrukets växthusgasutsläpp kommer från nötköttssektorn. Dess produktion påverkas i Sverige och EU av EU:s jordbrukspolitik. En större del av jordbrukssubventionerna var tidigare kopplade till produtionen vilket gav incitament att öka produktionen. 2003 infördes en reform med gårdsstöd som var frikopplat från produktionen. I uppsatsen studeras litteraturen kring hur nötköttsproduktionen påverkas av gårdsstödet, och utifrån detta görs egna beräkningar om förändringar i växthusgasutsläpp.

This case study's aim was to strengthen the state of knowledge about how horticultural companies in Sweden used railway transports between 1900s and the 1950s. Economic theories and a micro-historical perspective have been used to analyze the collected source material, and to describe Lindehult's market garden. The investigation is based on document analyzes, qualitative interviews, archive studies and literature studies to evaluate the sources' information through a source pluralistic method. The work has been based on historical source material in the form of payment vouchers, giving an insight into how the company's products were transported by rail across Sweden. Sture Hjalmarsson's diary and interviews have described the case and events that affected the company internally.

This report is about the issue with decreasing production rate mainly caused by failuresrelated to the multiswitch. The multiswitch is a machine at Gefleortens Mejeriföreningwhich has the function of distributing milk cartons from one incoming track into fiveoutgoing tracks. Milk cartons who gets stuck and there by causes the production to stop,is the mainly problem with this constructionThe purpose with this report is to understand the causing factors and make suggestions which can help solving these factors. By analyzing the machine during production, having contact with different suppliers, searching internet for information, 3d-cad drawings and the complementary with personal experiences, this machine has  been evaluated and as a result of this new problem has come to be known.The discovered problems was analyzed and resulted in new suggestions for alternative options. Later the most functional results was chosen and put as a suggestion for the new model.A new machine built with the suggestions from this report assures to be well adapted to the environment at Gefleortens Mejeriföreing and the problems it causes..