Under 1990-talet kom Kaplan och Norton fram med styrningsfilosofin balanserat styrkort som innebär att managers uppmanas att inte enbart ta hänsyn till finansiella mått utan bör använda sig av både finansiella och icke-finansiella mått för att kunna styra företag. Det här konceptet med balanserat styrkort har sedan det togs fram utvecklas och i början av 2000-talet finns den tredje versionen av balanserat styrkort som tillsammans med avancerad teknologi bildar konceptet business performance management. Det innebär att den information som ligger till grund för de rapporter som består av finansiella och icke-finansiella mått hämtas från en central databas i det verksamhetsöverskridande business performance management systemet. En anledning till det är att business performance management knyter samman balanserat styrkort med avancerad teknologi som möjliggör att managers därmed har möjlighet att få tillgång till en gemensam version av verkligheten, det vill säga en gemensam mental bild hur företaget presterar. Dessutom möjliggör den avancerade teknologin att managers oavsett om beslut tas som är strategiska, taktiska eller operativa att de har tillgång till den information som beslutsunderlagen baseras på i rätt tid.Den information som beslutsunderlagen baseras på måste bestå av en tillfredställande god kvalitet för att möjliggöra att managers tar korrekta och optimala beslut.

The purpose with this report is to examine how the implemented energy efficiency measures on Bokelundskolan in Växjö have had impact on the energy use. The measures which have been implemented are, new ventilation system, new heating system, optimized adjustment of the heating system, new windows with U-value 1.2 and lower window height, insulation under windows and in the crawl space. The school's energy use before and after rebuilding has been calculated with the calculation program, Vip-Energy 1.5.5.Calculations of energy use for the school with windows on U-value, 0.9 and 0.7 have also been done. The replacement of windows has been studied from a cost perspective. The conclusion is that the exchange of heat and ventilation system was the biggest contributor to reduced energy use on Bokelundskolan.

We have performed a case study on Acne Jeans, a creative Swedish fashion company, which initiated a cooperation with the Swedish venture capital firm Öresund. The aim of our paper was to examine what motivates a venture capital firm to transform the management control system of a creative company, into a more formal system of control. Main results: Öresund did not have an excessive impact on the management control system of Acne Jeans, due to three main reasons. First of all, Acne Jeans had a satisfactory management control system prior to the cooperation. Furthermore, the relationship between the two parties was characterized by mutual trust.

Svenska Kraftnät is (together with the other transmission system operators of the Nordic power system) responsible for keeping balance between the generated and demanded power in the Nordic power system. Spontaneous load variations and system disturbances, however, lead to power imbalance followed by frequency variations. The frequency deviations can be limited to an acceptable level by the spinning reserve, mainly by hydro power control. But there are also other system properties which have a great influence on the frequency and system stability. The frequency and voltage dependence of the loads have a direct influence on the power balance.

When the independent upper secondary schools were started in 1992, it meant a change in the competitive relationship for the local upper secondary schools. A reduced number of students during some years ahead, while the number of independent upper secondary schools increase will probably result in tougher competition between upper secondary schools.The purpose of this study is to review and compare financial and performance management between a public and an independent upper secondary school. The dissertation will focus on the now existing competitive relationship between the two types of upper secondary schools.The theory underlying the study is Porter's model - five competitive forces. The model is applied to the local upper secondary school and used to identify competitive factors affecting upper secondary schools. The study is using a qualitative approach with five interviews at two upper secondary schools, one independent and one public, located in the same town.The comparison of financial and operational management of upper secondary schools indicate that the differences are not as great as we first imagined, but that there still are some differences.

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

The purpose of this project was to further develop and complete a quadcopter that had been built in an earlier course at KTH, so that it could be used for demonstration and education at the school. The quadcopter was at the beginning of the project completed when it came to hardware, and there was some software functionality implemented but no system for automatic stabilization. The main goal of the project was to implement such a system, and to combine it with the previous functionality to make the quadcopter operable and able to fly. To create a functioning and stable ground multiple basic software features has been implemented, and on top of that additional software to improve the safety, stability and functionality. The most important part is the control system that is responsible for converting sensor and control signals to suitable motor values.

The purpose of this masters thesis is to examine how managers in public libraries are managing financial cuts. Questions posed are: What strategies are used by the library manager to handle the cuts and how are the strategies being worked out? What are the consequences of the cuts? How do the managers use their library plans in the work with the cuts and how do the plans change as a consequence of the cuts? Library managers in eleven communities are interviewed about their financial cuts in 2003 and/or 2004. The result shows that cuts are made in different ways. The study analysed the managers statements with a model about strategies created by Oulton.

Inbyggda system blir allt vanligare i dagens samhälle. De inbyggda systemen finns i nästan allt nuförtiden, från diverse fordon till leksaker för barn.Dagens teknik innebär bland annat att gårdagens lösningar kan realiseras på en bråkdel av den tidigare ytan. Allt mer blir ytmonterat med mindre och mer komplexa kretsar. Detta är inte alltid till utvecklarnas fördel då montering av prototypkort blir en svår och/eller dyr process.Målet är att ta fram ett inbyggt system med en ARM-processor. Systemet ska innehålla USB-OTG, ethernet, minne av olika slag som FRAM och microSD samt en display med pekskärm för användargränssnitt.

The aim of this study is to examine the possibilities to use gamification to reach thepolitical goals for the transportation system in the Stockholm region. The study has aninterdisciplinary approach and is based around two main building blocks: gamificationand the transportation system in the Stockholm region. The first part examinesgamification. This includes contemporary use, debate, academic definition and aninvestigation of how gamified applications should be developed. One of the mainfindings is a suggestion that gamification should be seen as a process rather that a setof predefined game mechanics that can be applied to any activity.

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.

Abstract: Title: Communication of and around internal performance reports - A study in seven manufacturing companies based in Blekinge. Authors: Marcus Harrysson and Mikael Johansson. Supervisors: Lars Svensson and Carina Svensson, Blekinge Institute of Technology Department: Department of Business Administration. Course: Bachelor thesis in Business Administration, 10 credits Purpose: Our purpose with the bachelor thesis was to investigate if there is a connection between communication of and around internal performance reports and profitability in companies. Method: Our investigation has been made at seven companies in the county of Blekinge by making personal interviews with people in both production and business departments at each of the companies. Result: We have come to the conclusion that there is a connection between communication of and around internal performance reports and profitability. Sammanfattning Titel: Kommunikation av och runt interna ekonomiska rapporter ? En studie i sju tillverkande Blekingeföretag. Författare: Marcus Harrysson och Mikael Johansson. Handledare: Lars Svensson och Carina Svensson, Blekinge Tekniska Högskola. Institution: Institutionen för Ekonomi och Management Kurs: Kandidatarbete i företagsekonomi, 10 poäng Syfte: Syftet med kandidatuppsatsen är att undersöka om det finns ett samband mellan kommunikation av och runt interna ekonomiska rapporter och lönsamhet. Metod: Vår undersökning har gjorts i sju stycken Blekingeföretag genom personliga intervjuer med representanter för både ekonomi- och produktionsavdelningen på varje företag. Slutsats: Av vår undersökning drar vi slutsatsen att det finns ett samband mellan kommunikation av och runt interna ekonomiska rapporter och lönsamhet i företag..

The purpose of this study was to create a picture of Södra´s round wood transporters usage, and positive or negative experiences of the KOLA-system. The KOLA-system, owned and managed by SDC, is a program for handling timber orders and displaying their locations on digital maps. The study was conducted as a twenty-three question internet-based survey. Of those asked to complete the survey, 57 percent chose to answer the questions. The results of the study indicated that several of the transporters found the system quite good and used it to a large extent. The system also had many deficiencies however, and there was clear potential for further increasing the usage of the system.

Test bench for air bearingsThis thesis work consisted of bringing forward and defining the test parameters relevant for a test bench and constructing a test bench that can test and verify the largest existing air bearings that are of use in Micronic Laser Systems AB machines. Because the knowledge about air bearings is limited it is thought that with the help of the test bench the knowledge would increase and in that way improve the air bearings.After learning more about air bearings and their purpose at Micronic Laser Systems AB, I started the concept phase for the test bench. For each part in the test bench I consulted my two tutors, Torbjörn Hedevärn and Johan Bergqvist, at Micronic Laser Systems AB. The final concepts where documented as 3D-modells in Solidworks and some of them have been tested in Solidworks FEM-program.The test bench is designed so that, with the help of a pneumatic cylinder, 25 kilo weights are placed on the air bearing to test its stiffness, damping and the pressure performance under its surface area. To test these parameters the test bench has to have a pressure meter, accelerometer and a microcator.

The moisture content in 10 deliveries of tree parts and 10 deliveries of wood residues were measured with different methods to analyze the quality of procedure used at Dåvamyran today. At the same time a survey was made on the measure procedures used at heating plants in Sweden The majority of the heating plants in Sweden use weight and moisture content as base for payment but at some plants only volume. The moisture content is usually estimated by drying wood chips in an oven but few plants a visual estimation is used. At few plants moisture content is estimated spectroscopicily. The techniques using near infra read light and other electromagnetic are still at a test stage. The methods of measurement used today are quit unreliable for the individual deliveries and there is a risk for systematic mistakes.