Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Development and accuracy tests of advanced exchange trading systems require well adjusted tools for testing. Aptness of these tools are probable to have a major impact on identification of bugs and verification of new functionality. Identifying erroneous parts and bottlenecks of the trading system is of outmost importance for the exchange as a whole since stability and correctness are two of the determinant factors its viability is measured by. This paper covers how this test-tool was created and the motivation behind the design choices made. The tool was created with the goal to be broad enough to cover the majority of cases that could arise, fast enough to be able to test the trading systems speed limitations (i.e.

I dagens informationssamhälle pågår en växande trend av molnbaserade tjänster. Vid implementering av molnbaserade tjänster används metoden Virtualisering. Denna metod minskar behovet av antal fysiska datorsystem i ett datacenter. Vilket har en positiv miljöpåverkan eftersom energikonsumtionen minskar när hårdvaruresurser kan utnyttjas till sin fulla kapacitet. Molnbaserade tjänster skapar samhällsnytta då nya aktörer utan teknisk bakgrundskunskap snabbt kan komma igång med verksamhetsberoende tjänster.

When rubber equipment in a milking system ages, physical and chemical deterioration occurs and cracks, crevices, as well as deposits of organic and inorganic material is formed on the surface. Bacterial colonization can accumulate, especially on ageing rubber equipment and if the cleaning procedure is not functioning properly. Formation of biofilm in milking equipment could in turn cause bacterial contamination of bulk tank milk. ATP bioluminescence is a fast and easy way to determine the hygienic status of a surface based on its ATP content, and results are given in relative light units (RLU). The method measures both bacterial contamination as well as residues from other organic material.

Syftet är att beskriva och analysera VBM ochBSC samt diskutera möjligheten att integreradessa. Studien bygger på en kvalitativ metod därteoretiska begrepp inom Value BasedManagement och Balanced Scorecard analyserasoch jämförs med empiriska undersökningar iform av intervjuer. Kombinationen av VBM och BSC resulterar i ett lämpligt styrverktyg för många företag. Det är ingen perfekt kombination. Koncepten kompletterar dock varandra och ger en mer heltäckande bild av företagets verksamhet och strategiska möjligheter..

This thesis has its background in my curiosity of music and emotions. How can one find the technical way of bringing out emotions in music? I have worked with passages in music that I believe that the composer intended us as musicians to perform. This thesis presents a collaboration of three chamber musicians working with and performing Brahms Clarinet Trio, the first three movements. I?ve studied different theory analyses by several teachers and worked with the trio to apply it onto the performance and our interpretation of the work.

Problem The culture sector is characterized by qualitative goals which raise questions such as how do you measure culture and what is ?good? culture? Both the goals and the measurements tend to result in subjective judgments, which according to the theory make result control inefficient. Yet, result control is frequently used in the culture sector; which leads up to our research question: What characterizes the problems of result control in the culture sector?Purpose The aim of this study is to make a survey of how the Gothenburg Opera works with result control and follow-up. By defining how it tackles the different problems, which could arise with result control in a non-profit organisation, we aim to map how the problems regarding result control are characterized in the Gothenburg Opera.

Bakgrund: Med bakgrunden av företags behov att utvidga sin verksamhetssfär, har företagsförvärv blivit alltmer frekventa och mer omfattande. Speciellt i branscher med snabb utveckling såsom IT-branschen, är detta av aktualitet. Med förvärvsvågors uppkomst, har även ett stort antal av dessa förvärv resulterat i misslyckande snarare än expansion. Förklaringen till detta är mångfaldig och kopplas till områden kring före, under och efter förvärvet. Det som förväntas av ett förvärv, är synergieffekter, det vill säga förmågor av förvärvsobjektet som bidrar positivt till moderbolagets verksamhet.

The purpose of this degree project was to build laboratory equipment for a new course in power electronics that starts this autumn 2010 at Uppsala University. The equipment is intended for student labs and it covers the most important areas of the course including rectifying, buck-/boost-converters and PWM-modulation. It is built as one sealed unit where all the electronics are built-in but visible and it has a connection board where students safely can connect the different circuits. The project has advanced from theoretical studies of circuit design, choosing of components and simulations to drawing the printed circuit board (PCB), soldering, case building, final testing and troubleshooting - basically most steps from an early idea to a final product. Measurements on the final product gave about the same results as the earlier simulations of the circuits and the result is overall satisfying..

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.

The Thesis purpose is in the context of system development validate the Scrum Methodology. Projects concerning information technology are difficult to manage and tend to fail in quality, time or costs. Scrum presents a new view of the system development. Better cooperation between customers and developers, continuous follow-up on daily basis and extensive communication in the development team are all characteristics of Scrum. Scrum is described as a new paradigm by its founders but has been criticized by experts of system development too.

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..

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.

This master thesis attempts to answerthe question if a startup with amaterial innovation needs a specialbusiness development model. Mainstreambusiness development literature is notwell adapted to the rigor of testing anew material and bringing it tomarket. This was studied using threedifferent methods. First of thetheories that are considered canonicalfor high tech business development wasexamined. The next step was to go into the role of a business developer inone of the hottest high tech materialinnovation startups this decade,Disruptive Materials.