I sågverksindustrin är marginalerna små och sågverk måste ha som ambition att få ut det optimala värdet ur varje enskild stock för att kunna konkurrera på den konkurrensutsatta marknaden. Problemet på VIDA Alvesta AB är att det inte existerar någon egentlig sortering innan stockarna kommer in i sågen och därmed sågas en relativt stor andel med rotänden först. Detta examensarbete behandlar om 3D-mätramen hos VIDA Alvesta AB och speciellt hur mätningarna skiljer sig beroende på vilken ände som kommer först in i såglinjen.Uppgiften har delats upp i två olika försök. Dels ett repeterbarhetstest för att se hur ofta 3D-mätramens mätning skiljer sig om den körs igenom femton gånger med topp- respektive rotänden först, dels en kontroll hur stor differensen blev mellan toppändekörning och rotändekörning vid analys av 78 stycken stockar, alla med slumpvis dimension. Dessa kördes igenom 3D-mätramen två gånger med vardera ände för att eventuella felaktigheter skulle kunna upptäckas.Resultatet som erhölls i båda undersökningarna visade att körning med roten först gav en mer precis mätning än körning med toppänden först.

Interior window shutters can be found in historical buildings, but they are an uncommon occurrence in modern buildings. In modern contemporary construction, large glass panels are often the ideal because of increased light inflow and for architectural purposes. However, this can generate several negative effects, such as increased energy loss, lack of privacy and high sunlight penetration. Problems that window shutters could have accommodated historically. This thesis identifies a lack of knowledge about interior window shutters in the Swedish building stock.

This report covers the product development of a new type of extendable table for the company Karl Andersson och Söner. The company wants to expand their product collection with a new product. Karl Andersson och Söner is a well-known family company that has been located in Huskvarna since 1898, and they are producing furniture for private- and the public environment.The aim with this project is that the product should lead to increased sales, as well as expand their collection to appeal a wider audience. The work is permeated by two issues, to achieve as good results as possible. The issues will bring up how to make a table better, in terms of the competitor?s options, and how to apply a design process to develop a table that meets the markets needs and requirements.The design process of the work consists of strategically picked parts from three separate design processes.

The main aim of this research is to survey the general colour scheme for private dwellings inVisby, built 1860?1930. During this period the visual appearance of the town of Visby changedsubstantially, since the increased local production of lime led to the plastering of many woodenbuildings. Which colour schemes were chosen for the different building types of the historic centreof Visby, and which colours came to dominate the time period? The methods used for answeringthese questions have partly been field studies on site and sampling of selected buildings, andpartly critical reading and observation of iconographic material (paintings, drawings, aquarelles,postcards and photographs).

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

AbstractThe banking industry has during later years gone through several technological changes (Svenska Bankföreningen 2014). These big changes have led to several advantages seen both from a customer ? and corporate point of view. Advantages in easier usage, increased availability and more competition have made the banks more cost effective at the same time as the customer is being offered better prices. Even though the advantages seem to weigh over the disadvantages there are still those who thinks that things where ?better in the past?.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

Since the nineties the words customer, effectiveness and quality have become part of everyday school life. Municipalities? makes regular customer surveys to measure both independent schools as municipal schools ' quality. A common method for customer research and background studies is that parents and students are asked to respond to simple Web-based surveys. Customer satisfaction and/or customer dissatisfaction options are presented in tabular form, based on the percentage that expresses a particular position within a query.

Several technical solutions are ready to step forward as the new generation of propellant, and this report aims to explore the possibility of commercializing fuel cell cars. The report is based on current research and data from today's technology and engineering solutions that are estimated to be commercially realized before 2020.A mapping of today?s different fuel cell options has shown that the most suitable fuel cell option is the Proton Exchange Membrane Fuel Cell, which uses hydrogen as fuel. The report is focusing on a techno-economic well-to-wheel analysis of hydrogen and the energy balance and costs in a system perspective. The basis for this analysis consists of two centralized methods of production, steam methane reforming (SMR), and alkaline water electrolysis.

In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties? policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two. My choosing of the parties? policy programs comes from a decision to look at the members? party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work.

Purpose: This study aims to examine the price transmission among ADRs (American Depositary Receipts) and their underlying shares, US market index and Hong Kong market index. We will attempt to capture how a shock in the home market is transmitted to the foreign (and vice versa). In addition we will attempt to assess the relative weight of each variable in the system generating unexpected variations of its own and other variables and at what speed the shocks are absorbed.Methodology: ADF unit root test, Johansen?s co-integration test, Granger causality test, VECM, impulse response, variance decomposition Empirical foundation: Five Chinese ADRs listed on the New York Stock Exchange. Each ADR represents a specific industry.