AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

The purpose of this thesis was to examine the ways in which the constructions of heterosexuality and gender in three Disney movies about princesses affect the power relations between men and women in the movies, and how discourses on gender and heterosexuality have changed over time. Research questions were:How do characters in the movies talk about gender and heterosexuality?How does the interplay between gender and heterosexuality affect the power relations between men and women in the movies?What are the likenesses and differences between movies from different time periods?Discourses were mapped out using a model based on Ernesto Laclau and Chantal Mouffe?s political theories. These discourses were then analyzed with a theoretical framework consisting of Yvonne Hirdman?s concept of gender system and gender contracts, Judith Butler?s view on the heterosexual matrix and an understanding of power relations based on Michel Foucault.

At Saab Aerosystems, situated in Linköping Sweden, there is a presentation and manoeuvre simulator simulating the fighter jet JAS-39 Gripen. This flight simulator is called PMSIM. In this thesis we study how to transfer sensor images generated by PMSIM to other simulators or desktop computers. The transmission is band-limited so some kind of image coding must be used. Because of this the greater part of this thesis is concerned with image coding.

AbstractTitle:Behovet av kundorientering i fastighetsföretag, finns det?Author:Joel Nilsson ErlemanTutor:Agneta SundströmPurpose:Thru a quality point of view, examine and analyze how Akelius AB customer orientatesthem self in an area such as Brandbergen, were the demand is larger then the supply.Method:Through a qualitative research approach with an inductive and a hermeneutic orientation thestudy approaches Akelius AB and the company?s costumer orientation thru several interviews and asurvey. The gathered data?s purpose is to answer research questions to investigate how costumerorientations function and to how to implement it in real estate companies.Theory:The theory explains the meaning of customer orientation and its use in real estate companies.The theoretical discussion is based on a five-gap model, which is used to analyze the service quality inAkelius AB and to analyze the relation to their costumers.Empire:The findings show how Akelius experience costumer orientation in Brandbergen and thecostumer?s perception of Akelius AB service quality.Analysis:Compares the theory and the empirical data to see the service quality thru using the GapModel.Conclusion:Akelius AB satisfy their customer?s need in what could be expected of them. In thesituation with increased demand and lower supply Akelius AB have the possibility to offer theircostumers a much lower quality than the costumers usually wants and expect.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

AbstractThe future of ethanol is depending on good solutions for the production. ENA energy power plant produces electrical power and district heating by heating biofuel. By building an integrated bioenergy plant surplus steam could be used to produce ethanol as fuel to vehicle.This would mean that ethanol is produced renewable energy and the energy for the process derives from the surplus of power.  ENA energy, MDH (the University of Mälardalen) and the energy authority has initiated a research project were different bioenergy combinations integrate with existing power plant.  As a part of the project which size an integrated factory should be to gain the best efficiency for the plant was investigated. Consideration will be taken to the cost of the production in order to be competitive to the price of imported ethanol.  Etanolens framtid vilar på bra lösningar för framställning.  I ENA energi kraftverk i Enköping produceras el och fjärrvärme genom eldning av biobränsle.  Genom att bygga ett integrerat bioenergikraftverk där skulle man kunna använda överskottsånga till att framställa etanol som fordonsbränsle.

Syfte: Vi ska analysera hur fastighetsmäklare värderar småhus och hur de använder sig av taxeringsuppgifter, det vill säga de egenskapsuppgifter om tomtmark och småhus som samlats in vid fastighetstaxeringen från fastighetsägarna. Vi ska även sammanställa en modell över de faktorer som har central betydelse vid uppskattning av marknadsvärdet.Metod: En kvalitativ metod har använts där vi genomfört personliga intervjuer med fastighetsmäklare. Teorin baseras på relevant litteratur, vetenskapliga artiklar och elektroniska källor. Empirin redovisas genom en kategorianalys.  Resultat & slutsats: Vi har kommit fram till att fastighetsmäklare med erfarenhet inte följer de steg som teorin tar upp vid fastighetsvärdering.

In agricultural educations you learn to use different economic planning tools, as basis for decision. The purpose and goal of this work has been to find out if economic planning tools are used by the farmers in Sweden. We choose to do an investigation through personal interviews, and used an inquiry to get as equivalent answers as possible from the farmers. This work contains a literature study with relevant facts about the questions that is brought up in the inquiry. This study of literature explains shortly some different calculation methods and bases for decision. It also contains useable information that is important to know before an investment. The questions that are asked to the farmers have focused on the use of calculation methods and economical planning tools.

The purpose of this study has been to evaluate whether a Low temperature bio-mass dryer could be integrated with the local district heating system in Malå. The aim is to increase the thermal efficiency of the cogeneration plant in Malå, by lowering the temperature of the cooling medium. Another benefit that comes from this is improved combustion efficiency at the power plant, since drying the fuel causes an Increase of the heating value.Simulations has been made in Excel, and with use of linear regression, to find out if it is profitable. Data for this purpose has been supplied by the power company Skellefteåkraft and furthermore SMHI.The result of the Calculations shows that a very efficient bio-mass dryer is needed, if yield of investments should be made possible. An Investment of 4,27 Mkr, in a dryer, could at a such criterium return 60000 kr/year, if the price of the biomass is 190kr/MWh.

Today many industrial companies invest a lot of resources on research and development to resist the tough competition on the global market. This leads to a high risk game when the companies start many development projects, with uncertain outcome where some of the projects have to be terminated prematurely. The main purpose with this study is to identify factors, both internal and external, that influence the decision to terminate projects prematurely in Swedish development projects. Factors mentioned in the literature will be compared with case studies on three Swedish industrial companies to demonstrate the most important ones when taking such decisions. First a literature study was made to identify basic terms, a general project model and factors affecting the decision.

Since the 9/11-attacks several nations have been confronted with a new international threat, its nature traces back to the political- and religious- radical movements of the 20th century Cold War. Ever since, various states have been under threat by terrorist organizations around the world due to mainly participating in worldwide counter-terrorist interventions created by western alliances. In Sweden, amongst other countries, the state took security-precautions that would imply total control of information throughout the territorial borders. The assigned proposition was accepted by the Swedish parliament in June 18th 2008, after this date wild spread criticism was still in effect ever since the Swedish government first publicly announced the proposition in May 8th 2007. This study emphasizes on understanding why the Swedish government chose to present this proposition to parliament, in order to complete this task the study will present the motives and the alleged threats that were the core of the proposition and its value-maximizing goal of creating a new surface for Swedish homeland security.

AbstractThe future of ethanol is depending on good solutions for the production. ENA energy power plant produces electrical power and district heating by heating biofuel. By building an integrated bioenergy plant surplus steam could be used to produce ethanol as fuel to vehicle.This would mean that ethanol is produced renewable energy and the energy for the process derives from the surplus of power.  ENA energy, MDH (the University of Mälardalen) and the energy authority has initiated a research project were different bioenergy combinations integrate with existing power plant.  As a part of the project which size an integrated factory should be to gain the best efficiency for the plant was investigated. Consideration will be taken to the cost of the production in order to be competitive to the price of imported ethanol.  Etanolens framtid vilar på bra lösningar för framställning.  I ENA energi kraftverk i Enköping produceras el och fjärrvärme genom eldning av biobränsle.  Genom att bygga ett integrerat bioenergikraftverk där skulle man kunna använda överskottsånga till att framställa etanol som fordonsbränsle.

The purpose of this paper is to present a possible understanding of why the company Tekola is segregated according to sex. In accordance to this purpose, an understanding of how the segregation affects the employees in relation to power, values and possibilities is discussed. The theoretical understanding is that the organization of men and women within Tekola is done in close connection to creation of the meaning of gender in Tekola. This, in turn, affects and is affected by the recruitment to and within the company. Through the study of statistics from a survey, five interviews with employees and former employees and Tekolas? equality plan, we are able to see the possible existence of a glass ceiling, and a culture of homosociality, which affects the possibilities of women to enter the company and also to gain full entrance to power-positions in a negative way.

What every theory of democracy has in common is a reference to ?a people? who are, in one way or another, collectively self-governing. Given that, surprisingly little attention has been paid to the so called boundary problem of democratic theory, or, in other words, the question of who should be included in the democratic community. Lately, the historically given boundaries have been questioned in favour of a cosmopolitan democracy. Still, little has been said about the boundary problem in general, especially from a theoretical point of view.