SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

Background and problem: Whether or not the pay to executives is fair is widely debated. During the last years especially the variable pay has been in the spotlight. But at what levels are the compensations really at? Media?s focus is mainly on the absolute highest compensations which may result in a skew view on pay-for-performance incentives.Purpose: The purpose of this thesis is to establish the levels of compensation to executives in a wide range of randomly selected companies listed on the Stockholm stock exchange during the years 2001 to 2005. Furthermore, the impact of a set of firm specific variables on compensation levels will be analyzed with basis in several hypothesis.Delimitations: The variable pay considered in this thesis will only be variable cash bonuses.

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

Each year approximately 2,000 new detailed development plans are accepted in Sweden. When an area is covered by a new detailed development plan, it is often necessary that land has to be acquired to adjust the property units to the new plan. The owner conditions of the property units can usually be adjusted through negotiations between the seller and the buyer. But in some situations, when no agreements can be reached, it is possible to use coercive measures to purchase the land. Compulsory purchases are only permitted when certain legal criteria?s are met.

De flesta företag strävar i huvudsak efter att maximera värdet av sitt företag och ett sätt att öka värdet av företaget kan vara att genomföra investeringar. En viktig faktor för att lyckas med sina investeringar är att skapa en strategi och att följa denna är avgörande för att nå dit man vill. Strategier kan utformas på olika sätt, men gemensamt för alla strategier är att de måste hantera osäkerhet. Syftet med denna uppsats är att undersöka vad små- och medelstora företag upplever som osäkerhet vid investeringar samt hur företagen hanterar dessa. Valet av små- och medelstora företag grundar sig på att den största delen av tidigare forskning inom detta ämne är gjord på stora företag.

In this essay the aim is to look at difficulties in preservation of buildings in general, andespecially the ones of the modernist era. To navigate in this huge field the study is narroweddown to take place in Finspång, a small Swedish town. In Finspång there was a swimmingpool facility built in 1967. In 2003 the facility was closed down due to its unusable conditionsand then after seven years with discussions of different plans about what to do with thefacility it was demolished in 2010. This case is the base in the essay, and why it was notpreserved.The purpose of this essay is to look at what the people in Finspång think about preservation ofbuildings with the demolished swimming hall facility as base, and what impact materiality hason questions regarding preservation, cultural heritage, memory and history.

The purpose of this assignment at SSAB Tunnplåt in Borlänge was mainly to investigate and describe the circumstances for the spare parts stored in storage facilities within the area of operation. Even new facilities which could serve as storage rooms and their opportunities for storing spare parts were an important part of the investigation. This because of the need for improved storing of spare parts. Furthermore, market offers where reviewed for storage of spare parts in more tailored designs. The work will culminate in proposals for improvement which is of importance for the development surrounding the storage and handling of spare parts.

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

Today the human being see energy as a matter of course but the resources that is used for extract energy is today not enough for the world demand. Of all the energy that is used in Sweden today approximately 40 % goes to the building stock. This number will most likely increase if not necessary actions will be made on the already existing building stock since new houses constantly are built which will be added up on the already existing energy supply. This takes cause of action on the already existing building stocks, to fulfill the demands of the future use of energy that has been set by the authority. At the same time the thermal conditions cannot be influenced by the necessary changes that must be made.

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

At the plant of Sandvik do Brasil in São Paulo there is a need for improving the transport of inserts between the plant building and the stock building. The idea is to install a system with an Automated Guided Vehicle (AGV) to take care of this transportation. The purpose of this report is to present which demands there are on the system and to find the best solution according to the demands.To conclude this work a study was made of the plant and the AGV technology was examined. Several providers of AGV solutions were contacted to get information about prices and detailed solutions.The conclusion was that the most suitable system for this application is a small unit load vehicle using inductive wire as guiding system..