Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

Multiple sclerosis is a disease whose course is capricious and unprediactable and the exact cause of the disease is still unclear. The purpose of this literature review was to describe factors that can effect quality of life of people with diagnosis multiple sclerosis. The results shows ten different factors that effect quality of life of people with MS: fatigue, activities in daily life, position of dependence, limits of the functional abilities, sense of guilt and shame, comunicationdifficulty, social network, emootional factors, depression and degree of difficulty of the symtomes. Work has been shown to bee a major factor that can make people with MS feel worthy and experience quality of life. Nurs is an important keystone in care of people with diagnosis multiple sclerosis..

Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.

Peat  lands  are  a  great  potential  resource  for  increased  forest  growth  in  Sweden, there  are  approximately  6.5  million  hectares  of  peat  lands,  whereof  around  70% produce less wood than one m3sk/ha and year and are therefore classed as forest waste  land.  There  are  over  200  000  hectares  of  peat  land  that  is  already  drained and  wooded,  and  that may  be  suitable  for  fertilization.  Forest  production  on  peat soils  usually  requires  drainage  and  fertilization.  Dewatering  requires  ditching  the area, so that the roots can have access to oxygen. Nitrogen is often abundant in the peat but other nutrients; especially potassium is in short supply. The  purpose  of  this  work  was  to examine  the effects  of  potassium  fertilization  on the  growth  of  spruces  that  were  planted  on  drained  peat  land  and  how  different amount of fertilizers affects the growth. Potassium deficiency is strongly growth inhibiting, since potassium is important for substance  transport  in  the  tree.  Potassium  is  also  important  for  the  carbohydrate formation, and because increasing the sugar content of the cells constitutes a lower freezing temperature does potassium availability in the soil play a major role in the winter  resistance  of  many  species.  Potassium  is  not  found  in  any  organic compounds in the tree, but is present in cell and tissue fluids. A fertilization trial was started in 1978 in Siljansfors Experimental Forest. The plots in the experiment were fertilized with different amounts of potassium and one plot was  left  without  fertilization.  All  plots  that  were  fertilized  with  potassium  grew considerably better than the unfertilized plot. The difference in production between the unfertilized plot and the plot that received the most potassium was 7.2 m3sk/ha and year. The unfertilized plot can still be classified as waste land. The theoretical production capacity was estimated using a Swedish system for site quality  estimation  of  wetlands  after  ditching  (dikningsbonitering).  The  plot  with most  potassium  produced  after  fertilizationaproximately  in  level  with  theoretical estimations.  Key  words:  Peat  land,  Fertilization,  Ditching,  Growth,  site  quality..

Följande rapport ingår som en del av managementprogrammet på magisternivå inom ämnet företagsekonomi på Ekonomihögskolan vid Lunds Universitet. Rapporten innehåller reflektioner och kunskaper utifrån de praktiska erfarenheter vi fått under det projekt vi genomfört åt Sparbanken Finn kopplat till teori inom företagsekonomi. Projektarbetet på Sparbanken Finn innebar en kartläggning och analys av 14 skandinaviska banker med fokus på dessa bankers fundingstrategi. Vi vill även med denna rapport förmedla vår definition av management genom att åskådliggöra denna i en modell. De managementaspekter som presenteras i modellen är styrning, ledning, utveckling och situationsanpassning.

This thesis was conducted at Mälardalen University in Västerås and Härjeåns Nät AB, mainly in Sveg. Härjeåns Nät AB is a network company that delivers electricity in Härjedalen municipality, Ånge Municipality, Ragunda and Bräcke municipality. The maintenance and dismantling of electricity and broadband networks generates a lot of waste. The purpose of this work is to present proposals on the management of the waste. The goal is that all of Härjeåns offices should have equal management for the waste and an overview of how to manage the various wastes.

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey wasperformed. The voltages and currents have continuously been sampled in the incoming 10 kVsubstation HSP01 from April-August 2008. Power quality measurements were also performedin Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of theinduction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps tothe plant. The reason for the latter measurement was due to registered negative transients eachtime the motor was connected to the grid. The cause of the transients could be explained by thecoupling in the substation, the ageing of the motor which could result in damage of thebearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

According to statistics, requirements management is identified as a major source of error to failed IT-projects. Moreover communication is identified as a factor affecting the require-ments management and can lead to deficiencies in the requirements. The requirements analyst is responsible for managing the requirements from the different stakeholders, act as a com-munication accommodator and to translate abstract requirements expressed by users to more specific requirements that developers can implement. The purpose of this thesis is to study the role of the requirements analyst to investigate the problems that may arise in working with requirements management.  To achieve the purpose we have performed a requirements management process in which we ourselves took the role as the requirements analysts. The requirements management process consisted of three phases: gather requirements, document requirements and validate require-ments.

Radio Frequency Identification RFID är en teknologi för att kunna identifiera produkter via radiovågor, detta med hjälp av radiosändare. Denna uppsats intresserar sig för hur RFID kan användas i tillverkningsföretag och om tekniken kan förbättra och förenkla materialflödesprocesserna. RFID är en relativt komplicerad teknik därför har denna uppsats som syfte att ge företag praktiska tips inför en implementering. För att kunna besvara problemformuleringen har Hästens Sängar AB används som praktikfall. Intervjuer har även gjorts med RFID leverantörer och av företag som idag använder RFID, för att få det praktiska perspektivet.RFID används mer och mer i tillverkningsföretag även om utvecklingen har gått långsammare än förväntat.