The working capital describes the short-term financial position and focus on cash flow and the actual inflow and outflow of money in the company. Working capital is part of the company's financing and consists of the company's current assets and current liabilities. There are resources that are used in the daily activity and can be optimized. The more effective they are in circulation, the higher value they create. The control of working capital is called Working Capital Management and has its basis in the company?s Working Capital Policy.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

This report is a thesis for collegeengineering program in structuralengineering at Uppsala University andwas commissioned by the Swedishcontractor Svevia. The study aims toprovide an overview of the mostbeneficial bridge material from bothenvironmental and economic point ofview.The life-cycle analysis covers onlycarbon dioxide emissions, since it isthe most spoken of in today?s climateagenda. Furthermore, this study aims tohighlight which parts, of the systemboundary, that contributes to greatercarbon emissions for the wood- and theconcrete bridge.The life-cycle cost analysis wascalculated with a lifespan of 40 yearsand covers the basic cost of investment,operating and maintenance, anddecommissioning costs.The analyzed constructions in this studyare existing projects that are almostcompleted. Both bridges were designed tohandle loads up to 60 tons.

Title: Nelson Garden AB ? Analysis and recommendations based upon the Service Management System Course: Business Leadership within horticulture and agriculture. Author: Annika Kirilov Tutor: Carl-Johan Asplund Examiner: Anders Kristoffersson, lecturer within business economics, LTJ- faculty, SLU Alnarp Keywords: Bröderna Nelson, Nelson Garden, Service Management System, marketing, customer service, retailer Aim: Explore how Nelson Garden AB manages to reach out to customers through positioning of their own labels, when they as a manufacturer are partly dependent on the competence and sales skill of retailers. Methodology: E-mails were sent out to 6 different companies with a proposition for participation. Of those companies that gave a positive answer the most suited company for the diploma work was selected. Thereafter, a contact was established through telephone with the CEO of the chosen company and relevant questions to him were formulated. The second time of contact the first interview was held and half of the questions were answered.

The company Olofsfors AB manufactures drive belts for forest machinery, known as ECO-Tracks, and abrasion-resistant steel and cutting edges for graders, excavators and tractors, known as Bruxite and SharqEdges. Manufacturing these products requires the steel to be heated and molded, then submerged in water and hardened. The water used in the hardening of steel is pumped to the process from pits below the floor and then pumped back to the pit after it?s been used. Since the temperature of this water rises after being used to harden the steel the temperature of the pumping pit needs to be adjusted to maintain its setpoint of 21°C.

Datum: 2010-06-03Kurs: Kandidatuppsats i företagsekonomi, 15 hp (FÖA300)Lärosäte: Mälardalens högskola, VästeråsInstitution: Akademin för hållbar samhälls- och teknikutvecklingTitel: Verkligt värde -Hur tillämpas verkligt värde på förvaltningsfastigheter i förvaltningsbolags koncernredovisning?Författare: Belma Bjelevac, Ida Emet, Hana KaramehmedovicHandledare: Riitta LehtisaloExaminator: Cecilia LindhProblemformulering: Vilka värderingsmetoder finns för fastställandet av verkligt värde och vilken är den vanligast förekommande samt mest lämpliga metoden idag hos de undersökta fastighetsbolagen?Hur förhåller sig de undersökta bolagen till begreppen försiktighetsprincipen och rättvisande bild vid värdering av deras förvaltningsfastigheter till verkligt värde?Syfte: Syftet med studien är att genom en empirisk undersökning få en ökad insikt om hur de undersökta fastighetsbolagen i sin koncernredovisning fastställer och redovisar det verkliga värdet på sina förvaltningsfastigheter.Metod: Uppsatsen bygger på en kvalitativ undersökning genomförd med hjälp av mejlintervjuer med tre fastighetsbolag samt studerande av deras årsredovisningar.Slutsats: De undersökta bolagen tillämpar en avkastningsbaserad metod, vilken kan ses som mest lämplig i den rådande ekonomiska situationen. Verkligt värde speglar en mer rättvisande bild än vid värdering till anskaffningsvärde, dock tas inte hänsyn till försiktighetsprincipen i lika stor utsträckning. Nyckelord: Försiktighetsprincipen, förvaltningsfastighet, IAS 40, rättvisande bild, verkligt värde.

Costs of maintenance on combines are a subject of interest thus it constitute a large investment and cost for the individual farmer. Therefore it is important to have up to date knowledge and the right facts to be able to do reliable calculations on one of the largest investments for a farmer. The aim of this study was to compare costs of maintenance on combine/threshingmachine with the computer program for advising environmental issues in agriculture, STANK. Interviews took place and data were collected by handing out questionnaires to 20 farmers. A similar study conducted by Neuman (2003) investigated costs of maintenance and compared these with STANK. The results of this study have also been compared and examined related to data from SLA - Skogs och Lantarbetsgivarförbundet. The result shows that 18 out of 20 combines were given a higher cost of maintenance when using STANK compared to the numbers in this study.

The purpose of this study is to hightlight experiences of living in a relationship where BDSM is being exercised. The acronym is an umbrella term for bondage/discipline, dominance/submission and sadomasochism. The study is based on qualitative interviews with five persons who define themselves as BDSM practitioners. The overall questions of this study are: How does the BDSM practice appear in everyday life? How did the practice start and how has it developed over time? What's included in the sexual BDSM practice? The empirical material has been analyzed with interactionism as the theoritical framework. The picture that emerges is complex.

Speaking of budget and budgeting is almost as adding fuel to the fire. The subject evokes a lot of emotions, both positive and negative. Some might consider budgets as a bureaucratic process that won?t lead to any good. Others might find budgets as extremely helpful and necessary in a company?s planning process.

INGEN LAG ? STRAFF? ABSTRACTThe thesis deals with a gap in the Swedish legislation concerning the criminal responsibility under which military personnel act in international peace operations. According to international treaties called Status of Forces Agreements, military personnel operating abroad within the territory of other states are exempted from the criminal law of the host states. In return, their home states apply its national criminal law upon the personnel instead. Thus, Swedish criminal law is applied in relation to actions taken by Swedish military forces in international operations.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

The purpose of this essay is using theories about labeling and social bonds to study whether a measure of rehabilitation for the psychically disabled contributes to a return to a normal status as not-labeled. Partly we examine whether the activities organized by the regulation-ruled authorities during the work of rehabilitation lead to shame or pride, and partly how these activities are organized regarding the processes that lead to the emotions pride or shame among the participants. Method: qualitative semi-structured face-to-face interviews with professional rehabilitation-actors at the Public Employment Office (PEO), the Social Insurance Office (SIO), the Social Service (SOS), the Psychiatry and the Division of Labour Market (AME).Conclusions: the Psychiatry clients are treated with respect, may participate, and communication is characterized by attunement, therefore strong social bonds can be built. On the contrary, among the other examined activities, we found many elements that arouse shame. Since these are more ruled by regulations, the result is engulfment and demands on conformity, because the compromise-possibilities are almost non-existent.

This thesis assignment at C-level is focused on calculation models and prediction methodswhish can be used in the stage we call ?prospecting? of possible windmill locations. Thelocation is southeast of Halmstad at the Farm ?Stjernarpsgods?. The rapport has two mainareas directed towards this task.

Syftet med detta examensarbete är att analysera nyckeltalen för produktionskostnaden som nyttjas vid investeringsbeslut i flerbostadsprojekt. För att kartlägga osäkerheterna innan investering sker tas kostnadskalkyler fram. Dessa kalkyler innehåller ofta flertalet osäkra poster då projekten är till stor del fortfarande på idéstadium och uppskattningar blir ett måste. Rapporten inleds med att riskerna, utifrån risknivå och konsekvenserna utav dem, definieras och analyseras. Följande presenteras Veidekkes önskade hantering av kostnadsriskerna och slutligen vilka möjligheter och hinder det finns inom dagens organisation för att uppnå dessa arbetsmetoder. Studien har baserats på kvalitativa intervjuer med representanter från olika yrkesroller, i olika projektskeden och från de tre olika svenska regionerna. Dessa intervjuer har visat på att de största osäkerheterna ligger i entreprenadkostnaderna, markkostnaderna och konjunkturens påverkan på bostadsmarknaden.

Bakgrund: Något som många privatpersoner upplever svårt, är att välja aktier att investera i bland de tusentals som finns noterade på  aktiemarknader runt om i världen. Enbart på Stockholmsbörsen i Sverige finns det enligt Nasdaq OMX (2010) 288 stycken noterade aktier att välja mellan på huvudlistorna. En investerare har idag även tillgång till mycket information om företagen vilket bidrar till att det blir svårt att sortera bort vad som är oviktigt. Då målet för många investerare är att slå index är det intressant att titta på investeringsstrategier som kan tänkas slå index på längre sikt.Syfte: Syftet med studien är att undersöka investeringsstrategier på Stockholmsbörsen baserade på nyckeltalen P/E-talet, P/S-talet, P/BV-talet och direktavkastning. Detta för att komma fram till om det är det möjligt att generera överavkastning genom att följa någon eller några av dessa och om det visar sig stämma, komma fram till vilket eller vilka nyckeltal som är att föredra.Metod: Studien bygger på en kvantitativ metod där fyra nyckeltal har undersökts.Resultat: Studiens resultat visar på att det är möjligt att generera överavkastning gentemot index genom att följa en investeringsstrategi baserad på de studerade nyckeltalen.