AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.

Uppsatsen är producerat och examinerad under 2007.

AbstractSAAB has for a long time used user controlled pilot models in ARES. ARES is a simulation tool used in the desktop environment for simulations and calculations of the JAS 39 Gripen fighter and other aircraft. ARES stands for ?Aircraft Rigid body Engineering Simulation?. To work with these pilot models has been both time-consuming and inefficient.

Det finns idag en trend i viljan att investera i samhällsfastigheter, det vill säga fastigheter där olika typer av samhällsservice bedrivs. Fördelen med denna typ av investeringar är att ägarna kan teckna långa hyresavtal med kommuner, landsting och staten som hyresgäst, vilket ger säkra kassaflöden i och med låg vakansrisk. Investeringsmarknaden för samhällsfastigheter är relativt ny för privata aktörer då dessa fastigheter tidigare ägdes i princip uteslutande av kommun och landsting, men som idag av olika anledningar valt att sälja och istället hyra tillbaka fastigheten av specialiserade fastighetsägare. Studien syftar till att identifiera de osäkerheter/risker som existerar vid investeringar i samt förvaltande av samhällsfastigheter och främst vårdfastigheter i Sverige. Genom att intervjua aktörer som deltagit i tre studerade transaktioner av vårdfastigheter från 2011 har en investeringskalkyl samt en känslighetsanalys utformats och legat till grund för de slutsatser som dragits.Att investera i samhällsfastigheter har visat sig vara en relativt stabil och säker investering, då de långa kontraktens driftnetton bidrar till att investeringen kan räknas hem redan under första kontraktstiden. Dock med antagande om att inga oväntade kostnader uppstår.

A new type of device for measuring thev m& ?rate of fuel sprays from a diesel fuel injector has been developed and the various steps in the development are described. The device works by deflecting all of the sprays from the injector at the same time by using a bell shaped deflector. A load cell consisting of a machined steel part with strain gauges mounted on it measures the resulting force. The shape of the curvature in the deflector bell shape has been evaluated by photographing the flow in a 2D?version of the curve shape.

The purpose with this report is to give structure to the storage area betweenproduction and packaging at Spaljisten AB in Åseda. The purpose is also to givesuggestions for improvements of work tasks and thereby simplify and improve thematerial handling at the packing process.The background of the task is that Spaljisten AB is going to increase theirproduction and thereby they also need to increase the packing rate of theirproducts. They will manage this by installing a new automated packing line andincrease the efficiency of the old manual one. The theoretical background ismostly obtained from literature which contains relevant facts for our report.The storage area has been studied visually in order to search for improvements oftoday?s layout.

The purpose of this Master?s thesis is to examine similarities and differences in qualitative experiences between formal and informal reading groups from the participants? point of view. The empirical data was acquired from interviews with nine reading group participants, of whom four of them participated in formal reading groups and five in informal reading groups. To analyze the empirical data, Louise M. Rosenblatt?s theory concerning reading and a method concerning reading groups by Immi Lundin were used.

AbstractThe Northern Wheatear (Oenanthe oenanthe) is a small insectivorous passerine bird living in open landscapes. Both parents feed the brood of approximately five chicks, but little is known about how each sex allocates their feeding effort. In this study I investigate feeding nest visit differences between male and female Northern Wheatears relative to the age of the chicks, the number of chicks and the quality of the territory for 17 pairs from 2008-2010. Data were collected using automated data loggers to record nest visitation rates during chick feeding, and the sex was determined from nest video cameras. I also examine if the parents? rate of feeding visits changes over the nestling period.

The southern part of Sweden, Skåne, is frequently exposed to storms causing great damage to Norway spruce (Picea abies L. Karst.) stands. A storm during the winter 1999/2000 raised the attention of the problem. A lot of forest owners got large areas of spruce stands wind thrown during this storm. Can naturally regenerated birch (Betula sp.) be an alternative on these wind-exposed sites? This was the main question I was facing when discussilig the problems with Esben Möller Madsen, Söderåsens forest district. The aim of this master thesis was to present an economic analysis of Norway spruce versus birch.

Industries with energy costs as a large proportion of their total costs are greatly affected by the instruments deployed to cope with the Swedish climate and energy policy goals. With energy costs representing more than 30 % of the total costs, tomato cultivators are one of the affected industries. In order to remain competitive with other countries, a more resource- and cost-efficient cultivation of tomatoes in greenhouses is desirable in Sweden. Based on the concept of industrial symbiosis, this study investigates the prerequisites for a resource-efficient production of locally grown tomatoes in Sweden through the utilization of low grade industrial waste heat. The study is based on the foundry industry as the supplier of waste heat.To investigate the environmental, technical and economic potential of the exchange of waste heat, a comparative life cycle assessment, an inventory of the supply of industrial waste heat in Sweden, a compilation of potential technologies for the recovery of low grade industrial waste heat for heating greenhouses and a comparative life-cycle cost calculation were carried out.

The aim of this work is to demonstrate how the net present value (NPV) at the time of the first thinning depends on the spacing after pre-commercial thinning, and show how net value from first thinning in same stand is influenced. This study is performed with models based on non-distant dependent growth models for single trees. Two different growth models have been used, one for cleaning (pre-commercial thinning) and one for thinning. The first one yields stem density distributed over diameter classes. In the second one, (the thinning model), it is possible to choose when thinning should be done, the thinning method, thinning grade and numbers of thinning.

Uppsatsen undersöker om kvartalsvisa resultatmönster kan indikera potentiellt användande av resultatmanipulering (eng. earnings management). Företag klassificeras som Negativa-Positiva- (NP), Positiva-Negativa- (PN) respektive kontrollföretag beroende på hur resultatförändringar ter sig över ett helår. Med hjälp av den modifierade Jonesmodellen beräknas därefter företagens godtyckliga periodiseringar för att undersöka om NP- eller PN-företag är mer troliga än andra företag att tillämpa periodiseringsmanipulering. Ytterligare undersökningar genomförs med fokus mot faktisk resultatmanipulering (eng.

This master?s thesis seeks to examine how a public library use the intranet with regards to the possibilities that today?s intranet technology offer ? especially concerning functionalities that support information, communication and knowledge exchange in the organization. The purpose of the study is to investigate how employees in one specific public library perceive and use the intranet in their daily work. The theoretical framework takes its point of departure in two complementing models regarding the implementation, development and management of intranets and a model of a multi perspective view of the intranet as a shared information space for content, communication and collaboration. The study is based on interviews with eleven of the intranet users, whom with the aid of an interview guide have been asked questions regarding goals, implementation, content, design, applications and advantages/disadvantages with the intranet.

In the last few years people have become more and more aware of how humanity is affecting the climate. In the direction of reducing the greenhouse gases is to design engines with higher tensile properties and reduced weight, in order to achieve lower fuel consumption and cleaner fuel incineration in today's truck engines.In order to achieve these requirements it?s necessary to increase the combustion pressure in the engine. This requires higher tensile properties and high thermal conductivity of the engine material. The department of Component Technology at the University of Jönköping in collaboration with Volvo Powertrain AB, Scania CV AB and DAROS Piston Rings AB has been commissioned to develop this material and to find knowledge of material properties used in truck engines and piston rings used for marine applications.The purpose with this work is to analyze the tensile properties of a series of cast iron, cast under different metallurgical conditions.Four different series of cast irons have been analyzed from four points of view, carbon concentration, nodularity, amount inoculation and cooling rate.After the tensile test all specimen data was analyzed in a mathematic calculation program called Matlab 2006a.

The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.