I denna rapport presenteras ett tillvägagångssätt för att hitta och datera brytpunkter i tidsserier. En brytpunkt definieras av det datum då det skett en stor nivåförändring i tidsserien. Det presenteras även en strategi för att skatta effekten av daterade brytpunkter. Genom att analysera tidsserier över AFA Försäkrings ärendeinflöde visar det sig att brytpunkter i tidsserien sammanfaller med exogena händelser som kan ha orsakat dessa brytpunkter, till exempel villkors- eller lagförändringar inom försäkringsbranschen. Rapporten visar att det genom ett metodiskt angreppssätt går att skatta effekten av en exogen händelse.

An organization must manage its resource consumption and material flows in order to satisfy the demand of its products as efficiently as possible. Managing of the aforementioned requires a balance between the organizations resources (such as the capability of distribution and production) and the market demand. According to Gardner (1990), an estimation of future demand is a necessity for maintaining the balance. An instrument that is used frequently to estimate future demand is demand forecasting. The demand forecasting practice has been thoroughly studied and a plethora of academic contributions exist on the topic.

Redovisningen har många olika nyanser, vilket beror på alla de möjliga val som en redovisareställs inför. Copeland (1968) säger att det finns 30 miljoner olika sätt, på vilket ett företagsresultat kan beräknas, inom ramen för de redovisningsstandarder som finns. Med det sagt, kanmanipulering av resultatet koordineras med en standard eller utan en standard. I bakgrundenav studien presenterar vi begreppet income smoothing och i problemdiskussionen utvecklar vibegreppet ett steg längre genom att utveckla ett koncept av tre relaterande begrepp; motivstruktur-resultat. Därefter såg vi det utifrån en praktisk synvinkel och utvecklade treforskningsfrågor: Hur utbrett är income smoothing bland stora svenska företag? Vilka motivoch vilken struktur har svenska börsnoterade företag för att jämna ut sina resultat? Vilkeneffekt får income smoothing på företagets börsvärde? Vidare har vår metod till största delvarit operationell då vi utvecklat konceptet motiv-struktur-resultat och använt finansiellarapporter som informationskälla.

The purpose of this thesis was to study how internal marketing affects service quality in the tourism industry. It was decided to conduct a case study on two hotels with summer seasonal employees. Pite Havsbad and Strand Hotell Borgholm were chosen as study objects. The case was based on interviews with the hotel manager at Pite Havsbad and the vice president at Strand Hotell Borgholm, who coordinates the internal marketing at the companies. The findings were that seasonal employees do not affect service quality much.

År 2005 implementerades IFRS 3 och IAS 36 inom EU. Införandet innebär att företag årligen ska nedskrivningspröva goodwillvärdet istället för att linjärt skriva av posten under dess beräknade nyttjandeperiod. Nedskrivningsprövningen baseras på företagsledningens bedömningar om framtiden och flertalet studier har belyst att det nya regelverket lett till att goodwillposten utnyttjas opportunistiskt för att manipulera det rapporterade resultatet. I denna uppsats undersöks om det i en svensk kontext finns indikationer på att goodwillposten utnyttjas för artificial smoothing. Vi gör det genom att undersöka sambandet mellan goodwillintensitet och resultatvolatilitet och sambandet mellan onormalt stora vinster och goodwillnedskrivningar.Undersökningen visar att det föreligger ett signifikant negativt samband mellan goodwillintensitet och resultatvolatilitet och att det därmed finns indikationer på att goodwillposten utnyttjas för artificial smoothing.

The purpose of this study is to describe if and how a seasonal based company named SkiStar, learns through the exchange of experience and knowledge. We have analyzed gathered qualitative and empirical data to explore this subject. We conducted three semi-structured group interviews with employees from the SkiStarshop division. They described their routines and procedures in SkiStarshop. The collected data was processed and analyzed through our theoretical framework.

The essay initially intends to find adequate models to describe and forecast monthly data for the Swedish Consumer Price Index sub group Clothes and Shoes 1986-2005. The time series observations during 2006 are considered ?out of sample period? which is used to evaluate the forecasts. The purpose is to perform time series decomposition and to investigate and analyzethe seasonal pattern. The Box-Jenkins approach is used to find adequate ARIMA models.

The purpose of this literature study was to describe the seasonal reproduction in sheep and the presence of genetic variation in fertility traits. Methods to induce oestrus are described and the possibilities to change the reproduction season through breeding are discussed. Sheep have a pronounced seasonality in their reproduction. Mating season starts in the fall and the lambs are born during the spring because this is the most beneficial time. The market request for lamb meat has increased and therefore it is desirable with ewes that could get pregnant all year round.

Purpose: The purpose of this study has been to investigate whether Frennberg & Hanssons earlier study of anomalies still are correct, and if these are valid for certain sectors. Methodology: In an effort to find seasonal patterns on the Swedish exchange market, we have used the average daily returns. By using these patterns we have created investment strategies which have then been tested over a 10 year period. We also used t-tests to verify our results. Conclusions: We have been able to prove a change in the seasonal patterns that Frennberg & Hansson presented in their study.

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

The increasing threat of climate change has led to a increased need for models to predict future climat. In these models the changes in the soil carbon pools due to changes in microbiel degradation of the organic matter can lead to both positive and negative feedback-effects. There is however a lack of consensues on the temperature respons on degradation soil organic matter. This paper aim to give a better understanding on the factors controlling the temperature respons. The factors studied were the carbon substrate qualitity and the physiological status of the microorganisms.

This essay will examine the seasonal word known as kigo ?? which mainly appears in the japanese haiku. The purpose is to offer a suggestion of how a systematic explanation of the semantic peculiarities of kigo could be conducted. The object of this semantic analysis is the kigo tsuki ? (moon).

In Swedish sheep industry it is desired to have lambs slaughtered evenly distributed over the year. Swedish sheep are generally seasonal breeders with lambs born in the spring and slaughtered in the autumn. Some of the breeds, e.g. Swedish Finewool and Roslag sheep breeds have shown ability to lamb out of season. For increased knowledge on the possibilities to breed for out-of-season lambing in Swedish sheep breeds, the aim of this master thesis is to study the variation in frequency of two alleles in the MTNR1A gene in the three breeds; Gotland, Swedish Finewool, and Roslag sheep.

År 2005 implementerades IFRS 3 och IAS 36 i Sverige. I och med detta genomför företag nedskrivningsprövningar av goodwill. Dessa kan inbegripa nuvärdesberäkningar av framtida kassaflöden. Forskarna Carlin och Finch utförde år 2009 en studie på australiensiska börsnoterade företag för att undersöka om diskonteringsräntor, vilka används vid en nedskrivningsprövning, sätts opportunistiskt. Studien genomfördes genom att de visade på förekomsten av avvikelser mellan diskonteringsräntan som företagen redovisat och en av forskarna estimerad teoretisk diskonteringsränta beräknad genom the Capital Asset Pricing Model [CAPM].

At Flight and Systems test Saab AB, a post-processing software is used to process GPS data. A new software by the name GrafNav has been purchased and the purpose of this master thesis therefore became, partly to make a judgment regarding GrafNav?s ability to estimate position, velocity and accuracy, partly to if needed improve the estimate and finally find one or several methods to estimate the position and velocity accuracy. The judgment of GrafNav was performed partly by a comparison to the former post-processing software (PNAV) and partly by a comparison to the airplane?s inertial navigation system (INS).