Titel: Investeringsuppföljningar ? En fallstudie på Volvo Construction Equipment i BraåsSeminariedatum: 2011-06-01Ämne/kurs: 2FE13E:3Författare: Aleksandar Stamenkovic och Donald BergströmHandledare: Anders JerrelingExaminator: Fredrik KarlssonNyckelord: Post-audits, Capital Budgeting, Investments, Performance Evaluations, ROI, RI, AARRSyfte: Syftet med detta ämnesfördjupande arbete är att förklara de problem som uppstår när avsaknad av investeringsuppföljning föreligger, samt att förklara för hur rutiner av uppföljningar kan organiseras.Metod: Valet föll på att göra en kvalitativ fallstudie gällande Volvo Construction Equipment i Braås. Kvalitativa semistrukturerade intervjuer har utförts med fyra stycken respondenter på anläggningen. Detta ämnesfördjupande arbete har utförts enligt en deduktiv metod och en diskussion förs angående arbetets validitet och reliabilitet.Teori: Den teoretiska referensramen behandlar relevant teori gällande investeringar och uppföljning, vidare behandlas även kortfattat de metoder som används för att bedöma investeringars lönsamhet på Volvo Construction Equipment i Braås.Empiri: Det empiriska avsnittet redovisar data från de semistrukturerade intervjuerna som fördes med personal på anläggningen i Braås. Dessa bestod av ekonomichefen, controllern samt två projektledare.Slutsats: Resultaten som presenteras behandlar komplexiteten med att följa upp investeringar enligt dess faktiska kassaflöden och förkastar därmed en sådan uppföljning för Volvo Construction Equipment i Bråas.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

In this report we describe an adaptive simulated annealing method for sizing the devices in analog circuits. The motivation for use an adaptive simulated annealing method for analog circuit design are to increase the efficiency of the design circuit. To demonstrate the functionality and the performance of the approach, an operational transconductance amplifier is simulated. The circuit is modeled with symbolic equations that are derived automatically by a simulator..

Three-dimensional computer graphics enjoys a wide range of applications of which games and movies are only few examples. By incorporating three-dimensional computer graphics in to a simulator the simulator is able to provide the operator with visual feedback during a simulation. Simulators come in many different flavors where flight and radar simulators are two types in which three-dimensional rendering of large terrains constitutes a central component.Ericsson Microwave Systems (EMW) in Skövde is searching for an algorithm that (a) can handle terrain data that is larger than physical memory and (b) has an adjustable error metric that can be used to reduce terrain detail level if an increase in load on other critical parts of the system is observed. The aim of this paper is to identify and evaluate existing algorithms for terrain rendering in order to find those that meet EMW: s requirements. The objectives are to (i) perform a literature survey over existing algorithms, (ii) implement these algorithms and (iii) develop a test environment in which these algorithms can be evaluated form a performance perspective.The literature survey revealed that the algorithm developed by Lindstrom and Pascucci (2001) is the only algorithm of those examined that succeeded to fulfill the requirements without modifications or extra software.

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

The supply of raw materials has always been an important issue in the Swedish Forest industry. Buying timber from local suppliers is important. To ensure raw materials to their industries the forest company must offer good prices and good business deals to their suppliers. The aims with this work are to find out how the contact between private suppliers of raw materials and how the forest company can be developed. To be able to do a complete study of the problems connecting with this subject a quality interview study has been done.

The writing style of a particular author can be divided into many subfeatures, for example use of words, language and syntax. Focusing on the latter, this study aims to show how well syntactic information alone can attribute the correct author to a document. Syntactic information is defined as overlapping syntactic subtrees of height one (1) for all sentences of all included documents. The performance is compared to that of the previously very successful method of comparing stop word frequencies. These are words normally excluded from search engine queries, because they are present in all sorts of texts regardless of topic.

Introduction: On the surgical wards in most hospitals in Sweden patients with different surgical needs are cared for. Patients with gastrointestinal conditions are, for example, nurtured alongside patients with urological disorders or patients in need of observation for head trauma. When the nurse, in addition to these patients, have to care for patients with palliative care needs can be perceived as problematic for nurse and patient alike.Purpose: The purpose of this study is to explore nurses' perceptions of care for patients with palliative care needs on an acute surgical ward, based on a person-centered perspective.Method: A focus group interview was conducted with the strategic selection of nurses from two acute surgical wards in a county hospital in western Sweden. The data from the interview were analyzed with qualitative directed, deductive content analysis with person-centered care as a theoretical framework. The theoretical background shows that person-centered care includes partnership, participation and structured documentation.Results: The results of this study show that even a fourth category, organization, emerged and needed to be reported.

I work on a lighting design for a dance performance to be on tour. A lighting design adapted for three different conditions was made: - One comprehensive where I allow myself a great deal of creative freedom, adapted for the stages with major technical conditions. - One smaller version for stages with less equipment and with less time for preparation on site. - One design for very simple conditions. I also examine the specific differences between typical theatrical lighting design and typical dance lighting design, and the best way to prepare for the hands-on stage design phase..

Studies show that children?s and adolescents health decreases, especially the mental health. There are today many health methods that flourish in the school area. Methods that is external and used as individual interventions and methods that have the intention to integrate health in all aspects of the school curriculum.Research on health projects often show what the intervention or method has produced. Few studies have been found who discuss the pupil?s own experience regarding health projects.

Titel: Uppföljning och styrning av lagerproduktion ? Ramverk, mätsystem och individualiseringsmodell Författare: Peter Gunnarson och Daniel Hallbäck Handledare: Adj. prof. Stig-Arne Mattsson, Institutionen för teknisk ekonomi och logistik. Prof.

The aim with this paper was to find out how the brachycephalic look affects the health of dogs that have these features. Due to limitations in size, it was decided to concentrate on five common brachycephalic breeds in Sweden. Research methods included literature studies, questionnaires, a written interview and online sources. From the results it can be concluded that the way these dogs are built has a large influence on their health, particularly when it comes to respiration and giving birth. .

Syfte: Syftet med denna uppsats är att ur ett ledningsperspektiv undersöka vilka belöningssystem småsom gare nämnde nämnde prestation. hur vi kommer in på just ett belöningssystem som främjar. lvis kopplingen emellan prestation företag använder och jämföra detta med företagens tillväxt och de anställdas prestation.Metod: Metoden använder en tvärsnittsdesign med induktiv karaktär. Primärdata består av kvalitativa intervjuer som kombineras med en kvantitativ enkätundersökning ur ett  företagsledarperspektiv. Urvalet baseras på företagens storlek, år de grundades samt  bransch.TeoriUppsatsskribenterna avser att använda agentteorin, Hertzbergs tvåfaktorteori, teorier kring belöningssystem och motivationsteorier som uppsatsen teoretisk ramverk.Resultat: Resultatet visar att fast lön och prestationsbelöningar är mest använt.

Sectra Mameas is a medical technology company in an expansive phase that is planning to increase its volume capacity with 50 % in the beginning of 2009. This to be able to deliver the increased number of systems that the customers request. To be able to produce more units the takt time of the assembly line needs to be shortened. This could only be done by identifying and solving recurring problems. To be able to find the problems, create a common knowledge of which these are and eliminate them the production department of Sectra Mamea needs to visualize certainKey Performance Indicators (KPI) in the organization.

The thesis strives to reveal the dynamics between a central and a peripheral shopping area in Kalmar, Sweden. The establishment of larger shopping centers has become a hallmark of postindustrial cities. Cities globally are at risk of creating an urban economic rift between the central and peripheral shopping areas. By establishing major shopping venues around the traditional central business districts, cities hope to create a larger customer hinterland and thereby also increased economic growth. The aim of this thesis is answered by two research questions regarding collaboration and competition between two shopping areas; the central Kvarnholmen and peripheral Hansa City Mall.