AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

Abstract: Since the recession caught the market in fall 2008, multiple companies have suffered due to their former aggressive investment behavior. Huge goodwill piles have been collected ready to be doomed by the market. The aim of the study is to investigate equity analysts? consideration of goodwill in a recession market. An empirical study is conducted, based on interviews with ten Swedish equity analysts that follow companies with relevant goodwill status.

The task in this thesis is the steering of one of Saab Bofors Dynamics robots using Sliding Mode Control, a method they never used before. The robot constitutes a system which in addition to perturbations and uncertainties due to modeling imprecision, hold the difficulty of being highly time variant. In order to be able to keep required performance with uncertainties and modeling imprecision present, the use of robust control methods like Sliding Mode Control is necessary. SMC is based on the states of the system being forced to stay on or in the direct vicinity of a hyper plane in the state space which is chosen in a way that gives the system dynamics desired properties. Other advantages with sliding mode are reduced order dynamics on the switching surface and total insensitivity to some uncertainties and perturbations.

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

Sweden?s energy consumption is divided into three major sectors. One of them is the industry sector. One third of Sweden?s energy consumption is converted in the industries.

IKEA is probably one of the most well known Swedish companies in the world. During thepast decades millions of people all across the globe have decorated their homes according tothe style of IKEA. But just exactly how big and influential are they? Many, if not to say all,municipalities in Sweden wants IKEA to establish and build their famous stores in one oftheir towns. But at what cost? When deciding on a municipality to establish in, IKEAnormally tends to have an advantage when it comes to controlling the conditions and terms ofthe establishment.To undertake this dissertation I use a theory based upon the inter-organizational theoriescalled resource dependency theory.

The project has been oriented for development of fixtures to ateljé Lyktan to provide a more efficiency line. In the year 2012 the company invested in a new coating booth, which leads to opportunities to upgrading the fixtures and also new design. The request is to minimize the area for storage of fixtures, and therefore should fixtures be designed to apply as many articles as possible The priority of products that fixtures have development to has been products that are most frequently coated and new products that don?t have any fixtures. The product families that the project has been having focus on is TIME and FOVEA with RONDO.

Studiens syfte är att se ifall det är möjligt att under en kortare tid bli en bättre a-vistaläsare. För att underso?ka detta har jag under en åttaveckorsperiod övat a-vista 15 minuter per dag, med hjälp av en bok just för a-vistaläsning. Ett urval av dessa övningstillfällen har jag videofilmat. Jag har också använt mig av loggbok för att dokumentera mina upplevelser av min egen process.

In the 10th of April 2010 the Polish Presidential plane crashed outside of Smolensk in today?s Russia. 88 passengers and 6 crewmen died a tragic death, among them the President of the Republic of Poland, Lech Kaczy?ski. A national week of sorrow was proclaimed and citizens all over Poland went out on streets and markets to honor the newly deceased President.

The project has been oriented for development of fixtures to ateljé Lyktan to provide a more efficiency line. In the year 2012 the company invested in a new coating booth, which leads to opportunities to upgrading the fixtures and also new design. The request is to minimize the area for storage of fixtures, and therefore should fixtures be designed to apply as many articles as possible The priority of products that fixtures have development to has been products that are most frequently coated and new products that don?t have any fixtures. The product families that the project has been having focus on is TIME and FOVEA with RONDO. In the developing of fixtures have ideas been discussed with the staff, and instructions were made about how you are suppose to hang up the different products.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

This thesis aims to investigate the information habits of peoplewith a serious interest in music. What information needs do theyexperience, what information sources do they seek out to fulfillthese needs and what part does the public libraries play in theirinformation habits?To answer these questions a qualitative approach was used. Fourrespondents with a serious interest in music were interviewed.The theoretic framework was based on Robert A. Stebbins theoryon serious leisure and Karen E.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.