Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

This thesis is based on a case study for the real estate manager Mimer in Västerås. Mimer provides a great deal of this city?s rental apartments. Many of their buildings have ventilation systems with a type of heat-recovery called ?heatpipe?.

Denna studie undersöker hur känslor uttrycks på Twitter i relation till reality-serien The Real Housewives of Beverly Hills. För att kunna göra detta har en metod valts som fungerar bra på att undersöka kulturer på internet, Netnografi. 125 tweets har tematiserats efter känslor och operationaliserats med hjälp av det värdeobjekt som känslorna kretsar kring. Tweeten delades först in som positiva, med kärlek och glädje som känslor. De negativa delades in i äckel, avundsjuka, irritation, ilska och hat.

This study concerns mapping and analysing two different Supply Chains at Setra Group. Setra Group is Sweden?s biggest producer of solid wood and is primarily owned by Sveaskog, Mellanskog and LRF. The Company consist of twelve sawmills, five planning mills and an organisation for distribution of building material. This study maps one chain for Swedish Glulam standard beam and one chain for solid pine flooring on export to Japan. The glulam chain is based on spruce as raw material and includes all actors between sawmill and the Swedish building material retailers.

To the sewer systems households, industries and other activities are connected. The wastewater is collected at treatment plants where a nutritious sludge is produced. The sludge does not only contain nutrients, but also hazardous substances originating from different activities in society. To reduce the flow of hazardous substances to treatment plants and to create a sustainable recycling of plant nutrients the Swedish Water & Wastewater Association has developed the certificate system REVAQ. This certificate requires a good quality of the sludge but also that the treatment plants maps the origin of the unwanted substances.

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

Advertisers of today are facing a great challenge in a landscape where it becomes even more difficult to break through the clutter and convince consumers to buy their products. In order to succeed, they need to come up with new ways of communicating with their customers. The purpose of this paper is to investigate if micro-blogging could be considered an effective media choice in order to enhance the perception of brand associations and traditional communication effects. The subject is of interest as brands are putting increasingly more resources into this communication channel. However, at the current date the marketing effects of micro-blogging is unexplored in academic research.

Sedan införandet av euro som gemensam valuta har interna obalanser inom euroområdet växt sig starkare till följd av reala apprecieringar i speciellt Portugal, Irland, Italien, Grekland och Spanien. Detta har lett till att ländernas internationella konkurrenskraft försvagats. För att få bukt med de interna obalanserna krävs det att länderna återfår sin internationella konkurrenskraft, deras varor måste bli billigare i jämförelse med deras handelspartner. Detta kan komma till stånd genom reala deprecieringar. Hösten 2008 drabbades världen av den djupaste ekonomiska nedgången sedan andra världskriget, något som förvärrade situationen för de krisande euroländerna.Uppsatsen belyser de interna obalanserna inom euroområdet och diskuterar teoretiskt på vilka sätt länderna kan få stånd till reala deprecieringar när det inte finns någon växelkurs att ändra mot de andra euroländerna.

In this study it was investigated if the adoption of a new routine for quality control could improve the precision of the dimension measurement obtained by harvesters. Data was collected from three different harvesters. First, a reference data set was collected before the new procedures had been incorporated, and then when the new methodology was implemented another data set was collected by the harvester operators, allowing the two data set to be compered. The results indicated that following the implementation of the new procedures, the reliability and the precision of the measurements has increased. All harvesters included in the study had improved regarding most of the controlled factors such as standard deviation, systematic difference and hit rate within ± 2 cm for length and ± 4 mm for diameter..

This report describes the construction work of a radar antenna for the radar systemCARABAS. CARABAS is a long wave airborne ground radar that has been developed bySAAB Microwave Systems and will now be mounted on a small helicopter, Schweizer 300.The antenna should be able to fold up and down. When the radar is in use the antenna islowered and under transport, start and landing the antenna is folded up. An emergency dropfunction should also be included in the design of CARABAS III.The extent of this report includes construction of the antenna, frame structure attached to thehelicopter, mechanism for folding the antenna up and down and mechanism for emergencydrop function. The mechanical design of the antenna and frame structure is based on modaland stress analysis, vibration measurement of Schweizer 300 and frequency analysis, andcalculations regarding aerodynamic drag and mechanics.The exciting frequencies of the helicopter and accelerations at those frequencies weredetermined by vibration measurement and frequency analysis.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

This report is a thesis work for a B.Sc. in Forestry at the School for Forest Engineers, SLU. The aim of the work was to compare two different pricelists with the actual output from a harvester. The results have also been compared with a volume estimate of standing trees done by the Swedish Forest Agency and the ?true? value registered by the Wood Measurement Association. The study confirms that the output calculated by the computer on the harvester is more reliable than the volume of standing trees estimated by Swedish Forest Agency. .

This study is a part of a larger project where the aim has been to evaluate different methods to assure the quality in stallion semen, due to the fact that some stallions in horse breeding have poor semen quality. The increased use of transport semen requires new methods to ensure good semen quality. In this part of the project the viability and concentration in fresh and cooled semen was examined with NucleoCounter SP-100. A comparison between two different commercially available semen extenders, Kenney?s and INRA 96, was made.

Syftet med denna uppsats var att undersöka om RTK ? tekniken (Real Time Kinematik) i framtiden kan komma att användas vid lotsning i Sverige, ombord på fartyg med begränsat vattendjup under kölen.  Squateffekten påverkar fartyg vid passage över grunda partier i farleder och i kanaler. För att minska ner på squateffekten så kan man minska ned på farten eller ändra fartygets trim. Studien har utformats utefter en kvalitativ metod, som handlar om att man väljer att bearbeta och analysera sin information genom att verbala analysmetoder används. Detta har genomförts genom att intervjua ett antal utvalda lotsar som både är insatta samt mindre insatta i tekniken.