The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

Title: Internal Communication Approach ? A study of the internal communication-channels of the ICA Administration. Background: The ICA Administration is in the process of generating an organizational change with the purpose of improving their external communication. The internal communication, on the other hand, has been put aside and is missing guidelines at the present.  Since the ICA Administration does not know how the staff uses the internal communication-channels they cannot optimize nor develop them. As the literature shows, it is important to choose the channel that is most appropriate for the type of information that it is meant to communicate. Choosing the wrong channel, or using it wrongly, can bring problems consisting of the staff experiencing to receive less information than needed in their daily work. Purpose: The purpose of this thesis is to explore and describe the internal communication between the employees of the ICA Administration from the existing communication-channels and their usage. Method: Through the initial interviews with the staff, the internal communication-channels of the ICA Administration were determined.

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

This thesis in social anthropology is based on interviews with four hunters from the middle of Sweden. It is about how the hunters get their traditional knowledge and how important it is to grow up and live in rural areas for the knowledge and understanding of hunting. The essay is also about the difference between the hunters from rural areas and the hunters from urban areas. It also examines how the rural hunters speak about the true and real hunter..

The purpose of this paper is to investigate the possibility of replacing data from highspeed filming (Qualisys motion capture) with data from Inertial Measurement Units (X-io technologies), when used to run a model of torso and pelvis in OpenSim. Qualisys motion capture data is used as the golden standard to validate the result visually and with Bland-Altman plots.In order to obtain comparable data experiments are conducted where both methods of collecting data are used simultaneously. Data from the IMU's then need to be processed in Matlab before it can be used to run the OpenSim modell. Several Matlab programs rotate the IMU data to a static reference frame, filter and integrate it, then create viritual markers that correspond to Qualisys' optical markers.The conclusion is that using IMU as a method for collecting data can replace Qualisys in some applications, but not in ones that require high precision. However, this paper only begins the examination of IMU's and there are most likely improvements to be made..

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

VIDA Vislanda har ett behov av att veta hur effektiv produktionen är på deras nya hyvleri. Därför är arbetets syfte att undersöka stopptidslängder samt bakomliggande orsaker till stoppen på företaget. Det ingår även i arbetet att lämna förslag på åtgärder som kan leda till förbättringar i verksamhetsgrad samt reduktion av stopptid.VIDA Vislanda vill veta vilken verkningsgrad, verklig löpmeter ut och verkligt stycketal ut för varje enskild dimension och längd. Resultatet presenteras efter detta önskemål men den totala verkningsgraden för hela mätperioden har också beräknats, till 52 %. Om VIDA åtgärdar de största återkommande stopporsakrna enligt våra förbättringsförslag kommer stopporsakerna att minska och således verkningsgraden att öka..

This exam report has been developed in association with Strangbetong AB, Sweden.The natural gravel that is being used as fine aggregate for concrete production today is an ending natural recourse and the Swedish government has decided to strongly reduce the extraction from the year of 2020. The only reasonable replacement is aggregates from crushed rocks but this material has other properties than natural aggregates. The concrete manufacturers now have to learn how to use these new fine aggregates in a cost effective way in order to ensure the quality of their concrete production.In this project, crushed aggregates and combination of crushed and natural aggregates have been tested with existing formulas for fresh concrete. The two parameters yield stress and plastic viscosity have been measured which gives a good description of the workability of the fresh concrete. Different methods to make measurements on the dry fine aggregates, has also been tested, to find out if there is any correlations between these parameters and the parameters from the measurement on the fresh concrete..

This thesis concerns partial discharges in stator windings and the possibility of analyzing data using statistical methods. Partial discharges, or PD, are a physical phenomenon in which discharges occur locally due to large electric fields. PD can occur in or adjacent to the insulation of stator windings and causes breakdown of the insulating materials. PD measurement can provide an idea of how widespread the PD activity is. A technique to measure and analyze PD that has become very popular over the last few decades is phase resolved PD patterns.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The work has been carried out in cooperation with the company Zenit Design in Malmö. The project's goal was to restore, improve and produce an ozone generator. During the project, the authors sought relevant literature in databases, been in contact with US suppliers of fuel cell membranes, Asian suppliers for the processing of Teflon and Titanium parts in mechanical engineering and Swedish suppliers of various standard components. The authors had access to a temporary lab at Zenit and electron microscope at Halmstad University where material tests were performed. The authors have also had access to measurement equipment to measure amounts of ozone.During the work, the authors have mapped how an existing ozone generator works and then have their own development.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.