The most common method for identifying merchandise in the commerce is by barcodes. Symbian OS is an advanced operating system aimed at cell phones and the most commonly used in smart phones. Opportunities to a full range of new services are given through barcode recognition in a Symbian OS based device. Therefore the purpose of this degree project was to create an application which would contribute to a future solution aimed at shopping where the cell phone constitutes a reader of items? identification numbers.

This thesis is based on a market survey sent to the passive members of Södra skogsägarna within the scope of practice of Vimmerby. A member of Södra skogsägarna is considered passive if the member not has delivered timber to the association during the past five years. The purpose of this thesis was to obtain as much information as possible about the forest owners, to be able to interpret why the member did not choose to deliver their timber to the association. The survey was worked out in close collaboration with Södra skogsägarna to answer this question. The responses indicate that economic returns are important to the individual landowner. The price of timber is most important in a timber business and the majority of forest owners want to have a personal meeting if you can choose how you wish to be contacted by the inspector.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

High housing- and construction costs is a fact in Sweden today. Prices on building materials more rapidly than producer price index for industrial goods. Prices tend to rise during market boom but does not adapt during diminishing demand. The effects of fading demand can rather be deduced through discounts and quotations. During 1992-1998 when the Swedish construction sector found it self in severe crisis the prices of construction materials kept rising more rapidly than PPI for industrial merchandise.

Commercial strategies are becoming more common in an increasing number of sports - Swedish golf is no exception. Previous research shows that new opportunities for non-profit organizations, to assign parts of their operations to a limited company, do not have any economic importance. The supplementary question arises why more golf clubs nonetheless choose to corporatize its activities? Is the purpose of commercial strategies generally linked to business- or sport-related success? This paper, containing two studies, aims to create an understanding of the underlying drivers of commercialization, and furthermore to quantitatively demonstrate how commercialization is reflected within Swedish golf in terms of strategy and marketing. Swedish golf clubs were categorized as more or less commercial, and examined based on business-related variables such as communications, brand awareness and price discrimination, as well as sports-related variables as success factors and success indicators.

This master thesis investigates the user education. Christine Bruce has presented a theory of information literacy in her research which has resulted in seven different aspects of information literacy. In this study I wanted to investigate what aspects there were and what they looked like in a practical educational situation. The methods used for this study were observation and a questionnaire. I analysed the observations by using Bruces aspects of information literacy to group the observed activities into the different aspects.

The debate on the future of Nuclear power in Sweden has increased with the discussion on global warming. The uncertainty of fossil fuel- and carbonprices the latest years has aroused considerable interest in Nuclear from power companies, industry and politicians. Nuclear power plants have negligible CO2 emissions and are not directly affected by increased price of emission rights and fossil fuels. The future power production needs to reduce its emissions of greenhouse gases to become sustainable. The purpose of this study is to examine the value for power producers to have the option to invest in Nuclear power and how a Nuclear power venture would affect future electricity prices. The study uses two methods, a traditional cash flow model and real option analysis, to estimate the value of Nuclear power.

The interest for children´s clothing has increased in society. More and more children are born and parents are older when they have children. Education has become a natural feature in most people´s life, just as both parents often work today. The households have therefore better economy and thus greater consumption opportunities. Parents are, in greater extent, looking for personal and different clothing with focus on quality and, to some extent, exclusivity rather than just a cheap and functional garment.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

This thesis consider alternatives for heating and cooling planned office buildings at Arlanda airport. The thesis is divided into three parts where the third part is a shorter synthesis of the two first. In the first part the energy demands of the buildings are modelled in a computer program. Two different building models are created, one more conventional and one with good energy properties. The results shows that with proper construction and ventilation systems etc.

1 januari, 2004 infördes den nya revisionsstandarden (RS) som är en översättning av ISA, med hänsyn tagen till svensk lagstiftning. RS innebär flertalet nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorn numera skall granska och uttala sig om fler förhållanden än tidigare.Syftet med denna uppsats är att redogöra för revisorers och företagares syn på införandet av revisionsstandarden. Detta görs i form av en fallstudie med koncentration på tre utvalda RS (RS 402, 501, 570). Öhrlings Price Water House Coopers är representant för revisionsperspektivet och Vattenfall samt E.ON är representanter för företagsperspektivet.

This thesis analyzes the effects of export subsidies on Swedish cereal export. The analyzes are based on data on cereal export from Sweden to countries outside the EU from 1990 to 2003. In 1995 Sweden became a member of the European Union. Before the membership, the Swedish agricultural policy was decoupled in a larger sense than the European CAP was, which means that the Swedish producers had decreased their production more than the European farmers. When Sweden became a member of the EU the production started to increase again to an EU level.

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.

The aim of this Master?s thesis is to examine the information needs of gay, lesbian and bisexual adolescents? when they are coming out. I also examine what kind of information they seek and where they might find this information. The purpose is also to examine what role the public or school library plays. The study is conducted through qualitative interviews with gay, lesbian and bisexual adolescents?.

The aim of this Masters thesis is, partly, to examine the information needs of lesbians: what discernable information needs they have, how they seek information and which information sources they use. The purpose is also to examine what part fiction plays regarding the information needs mentioned above and how fiction indexing could improve retrieval. The study is conducted through ten qualitative interviews with lesbians as well as through textual analysis. The theoretical framework includes queer theory and theory concerning information needs and uses. The results indicate that lesbians have evident information needs that mostly concern identity.