Bakgrund: Under hösten 2008 drabbades hela världen av en finanskris som hade sin grund på den amerikanska bostadsmarknaden. Några år tidigare hade IASB infört en ny standard för redovisning av rörelseförvärv som benämns IFRS 3. Denna standard behandlar goodwill som efter införandet numera ska skrivas ner istället för att skrivas av som den gjordes tidigare. Eftersom finanskrisen har varit väldigt omfattande är det många företag som har blivit lidande till följd av sämre resultat och bristande försäljning. Vi anser att det är intressant att undersöka huruvida företag som är under en lågkonjunktur väljer att redovisa sin goodwill eftersom det påverkar ett företags anseende utåt.

This paper is a study of documentary film production with focus on the filmmakers choice and usage of sound equipment. Using professional articles and literature have first of all helped us determine a standard for the conventional use of sound equipment in documentary film. Afterwards, by analyzing our own interviews we?ve received answers on how filmmakers relate to the conventional usage and why they select equipment as they do. Thereafter, we describe a technical method which helps a filmmaker to be able to record sound for documentary film on his/her own, using simple measures without reducing quality.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Denna kandidatuppsats behandlar säkerhet inom molnet. Med hjälp av en litteraturstudie inom ämnet kombinerat med intervjuer av företag som både använder och erbjuder molntjänster undersöker vi vad företagen har för kunskap om säkerhetsbrister inom molnet. Utöver säkerhetsfrågor har vi även belyst en rad generella frågor kring molnet; varför företag använder molnet och vad de upplever som för- och nackdelar med tjänsterna. Vidare argumenterar vi för införandet av en standard som kommer att klargöra vilka säkerhetsrutiner som molnföretagen erbjuder. Uppsatsens resultat är av intresse för den som står inför ett beslut att införa molntjänster, eller den som redan använder molnet men har funderingar kring dess säkerhetsaspekter..

Projektets syfte var att undersöka en nyframtagen värmeväxlarpanels kyl- och värmeeffekt. Arbetet utfördes åt företaget Panelito i en av Chalmers Fastigheters lokaler där paneler monterades. Vid testerna mättes temperaturer och flöden på luft och vatten in och ut ur systemet under en timmes tid per test.Avgränsningar som gjordes var att testerna inte utfördes enligt ISO-standard, vilket skulle innebära en sluten kammare, stationära förhållanden och noggrant kalibrerad utrustning med mycket små mätfel. Det togs heller inte hänsyn till tryckskillnader i luftsystemet.Kyleffekten blev som bäst 83.0 W och värmeeffekten blev som bäst 211.9 W. Resultaten jämfördes med en annan typ av vanligt kylsystem, kylbafflar.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

An airline company that operates with its fleet needs to ensure that maintenance of a following and certain standard will be implemented. In this project we have sorted and divided the various working procedures of Malmö Aviation into Work Packs. These procedures are mandatory and must therefore be implemented in order to keep the aircraft airworthy at any time. Our task was to optimize and sort these working procedures by zone, panels, access and down time. We have created a maintenance program which Malmö Aviation can use and we have sorted their working procedures in B and C- Checks.Maintenance procedures that did not fit into our Work Packs have been gathered and sent back to Malmö Aviation for further inspection.This project has required a lot of extra reading in manuals and we have had a great insight into the complexity of a technical organization such as Malmö Aviation..

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler.

I utbildningen systemvetenskap, 120 poäng, vid Luleås Tekniska Universitet ingår det att skriva en C-uppsats som examensarbete. Syftet har varit att skapa förståelse för orsakerna till varför det är problematiskt för företag att fakturera elektroniskt, samt för vilka negativa faktorer som påverkar genomslagskraften. Utifrån detta kan företag, som inte infört elektroniska faktureringar, själva skapa en uppfattning om elektronisk fakturering. Tillvägagångssättet har varit, att efter teoristudie, göra intervjuer. Jämförelse av resultaten visar att teorin bekräftas av empirin.