Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

This work is a product development of a product which facilitates enduro drivers swallowing fluid while driving. My own experience of the problem and a custom survey gave me some frames and requirements of how such a product would look. To obtain the different concepts the method of brainstorming was used where I outlined the various proposals. The basic concept was that some kind of pump would build pressure in the liquid and when the user opens the nozzle the liquid will come out without the need to use the mouth to suck. The screening phase consisted of two steps.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

Vägar och järnvägar är viktiga transportsystem som har stort påverkan på vårt vardagliga liv. Att fortsätta utvecklingen för att skapa större förståelse för hur dessa konstruktioner påverkas av nedbrytning är viktigt för att inte skapa långlivade konstruktioner som inte uppfyller morgondagens förändrade krav. Hos konstruktioner som består av ballastmaterial beskrivs nedbrytning orsakad av yttre laster främst som förändringar på jordmassans egenskaper. Ett steg i riktningen för att bättre förstå nedbrytning är att beskriva de kornformsförändringar som uppkommer. Ett antal beskrivande storheter för kornform presenteras: soliditetcirkularitet, aspect ratio, roundness och .

The focus of this thesis is positioning and customer retention in newly started small service businesses. The thesis is based on the case study of two small newly started service businesses: Kåffe In that is based in Skellefteå and Lundström Aaro Design! which is based in Umeå. The thesis presents the conclusion that newly started small service businesses, regardless of industry, seem to work in accordance with the theoretical framework of the thesis..

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

The project in question is a joint effort between students at Karlstad University and Marcus Norström at the company Hovercraft solutions. The project is divided into two parts, one focusing on the purely technical aspects of engineering the product and one focusing on the design aspects of the product development. The project described in this report is the design of the product. The assignment from Hovercraft solutions is regarding design engineering of a cabin for the hovercraft 380TD from the manufacturer Griffon hovercraft. The product lacks a cabin and none is offered from Griffon at the time being. 380TD is a relatively small hovercraft with a length of 6.8 metres and a width of 3.8 metres.The surface available for the cabin is not much different from the body of a car.Because of this, research has been focused primarily on car bodies.The product development process used in the project is following a systematic approach.From a chosen concept, the project was finalized with a CAD-modell as well as a detailed prototype.The weight target of 80 kg was reached and the ergonomic aspects were considered developing the sight field, roof- and entrance height.    .

The purpose of this study is to investigate how Swedish insurance companies communicate corporal social responsibility (CSR). We used two methods for approaching the purpose. At first we approached a quantitative content analysis to investigate in which ways the companies communicated on their websites. In the second part of the study we used qualitative textual analysis to study two companies sustainable reports. The theoretical framework of the study is based on theories of CSR and how to communicate it.

In article 1.2 c) EC regulation 852/2004 it says that the regulation is not applicable to producers who directly supply small quantities of primary products to the final consumer or to the local retailers who in their turn directly supply the final consumer. An almost identical regulation can be found in article 1.3 c) EC regulation 853/2004. The supply by a primary producer of small quantities of primary products, of animal origin or not, are consequently excepted from these two hygiene regulations. In article 1.3 EC regulation 852/2004 and article 1.4 EC regulation 853/2004 it says that the member states are to establish national rules in their national legislation as to the regulation of exception for small quantities. The aim of this study was to investigate the handling of small quantities of primary products distributed locally in Sweden but also the handling of these products in other countries.

This report is the result of a thesis at the company Sanmina in O?rnsko?ldsvik. The thesis is the final work at the mechanical engineering program at Umea? University.Sanmina has in 2015 launched an initiative to ensure that all sites are using LEAN principles and tools to enhance their business. As part of the plan for the LEAN-work, an LSS (Lean Six Sigma)-project has started to study the company's receivehall and inspection.

Due to historically low prices for electricity in Sweden, many small-scale hydropowerplants were closed down. A small-scale power plant has more or less the samemaintenance costs as larger plants, but doesn?t generate as much income. Today?sincreasing price for electricity in combination with a desire for renewable energysources makes small-scale hydropower interesting again.

To meet the needs and demands of the costumer, accurate information about how much is available in stock is necessary. When the information in the system does not match the physical inventory, inventory inaccuracy occurs. Inventory inaccuracy is common among companies and may contribute to increased labor cost, excess inventory, production disruptions, waste of time, late deliveries, poor service and lost customers.The purpose of this study is to identify contributing factors to inventory inaccuracy for business with outdoor storage. The study also aims to investigate how efficiency factors can reduce the inventory inaccuracy for business with outdoor storage.A case study was conducted to answer the purpose. A company in the steel industry was chosen to examine inventory inaccuracy on business with outdoor storage.

This thesis investigates the effect of profit growth and profitability on market capitalization amongst Nordic companies during the turbulent period 1997-2005. Our results suggest that profitability have a significant impact on market capitalization for six of the nine years studied, whereas profit growth does not seem to affect market capitalization. Consequently, our results imply that the effect of other factors on share price performance may be greater than previously suggested. These findings are only partly in line with theories on corporate valuation which suggest that market capitalizations are to a great extent driven by both profit growth and capital returns, regardless of whether the stock market is particularly unstable..

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..