Bakgrund: Med bakgrunden av företags behov att utvidga sin verksamhetssfär, har företagsförvärv blivit alltmer frekventa och mer omfattande. Speciellt i branscher med snabb utveckling såsom IT-branschen, är detta av aktualitet. Med förvärvsvågors uppkomst, har även ett stort antal av dessa förvärv resulterat i misslyckande snarare än expansion. Förklaringen till detta är mångfaldig och kopplas till områden kring före, under och efter förvärvet. Det som förväntas av ett förvärv, är synergieffekter, det vill säga förmågor av förvärvsobjektet som bidrar positivt till moderbolagets verksamhet.

Titel: Investeringsuppföljningar ? En fallstudie på Volvo Construction Equipment i BraåsSeminariedatum: 2011-06-01Ämne/kurs: 2FE13E:3Författare: Aleksandar Stamenkovic och Donald BergströmHandledare: Anders JerrelingExaminator: Fredrik KarlssonNyckelord: Post-audits, Capital Budgeting, Investments, Performance Evaluations, ROI, RI, AARRSyfte: Syftet med detta ämnesfördjupande arbete är att förklara de problem som uppstår när avsaknad av investeringsuppföljning föreligger, samt att förklara för hur rutiner av uppföljningar kan organiseras.Metod: Valet föll på att göra en kvalitativ fallstudie gällande Volvo Construction Equipment i Braås. Kvalitativa semistrukturerade intervjuer har utförts med fyra stycken respondenter på anläggningen. Detta ämnesfördjupande arbete har utförts enligt en deduktiv metod och en diskussion förs angående arbetets validitet och reliabilitet.Teori: Den teoretiska referensramen behandlar relevant teori gällande investeringar och uppföljning, vidare behandlas även kortfattat de metoder som används för att bedöma investeringars lönsamhet på Volvo Construction Equipment i Braås.Empiri: Det empiriska avsnittet redovisar data från de semistrukturerade intervjuerna som fördes med personal på anläggningen i Braås. Dessa bestod av ekonomichefen, controllern samt två projektledare.Slutsats: Resultaten som presenteras behandlar komplexiteten med att följa upp investeringar enligt dess faktiska kassaflöden och förkastar därmed en sådan uppföljning för Volvo Construction Equipment i Bråas.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

The purpose of our study is to find out if insiders in Sweden generate abnormal earnings through insider trades. We want to pinpoint the cause for abnormal earnings by dividing transactions after company market value, size of the trade and type of insider. A quantitative approach using the market model have been used. We have conducted an event study over two short term event windows. We conclude that insiders in Sweden generate positive abnormal earnings for sales and negative for purchases in our ?long? event window.

In this report we describe an adaptive simulated annealing method for sizing the devices in analog circuits. The motivation for use an adaptive simulated annealing method for analog circuit design are to increase the efficiency of the design circuit. To demonstrate the functionality and the performance of the approach, an operational transconductance amplifier is simulated. The circuit is modeled with symbolic equations that are derived automatically by a simulator..

Three-dimensional computer graphics enjoys a wide range of applications of which games and movies are only few examples. By incorporating three-dimensional computer graphics in to a simulator the simulator is able to provide the operator with visual feedback during a simulation. Simulators come in many different flavors where flight and radar simulators are two types in which three-dimensional rendering of large terrains constitutes a central component.Ericsson Microwave Systems (EMW) in Skövde is searching for an algorithm that (a) can handle terrain data that is larger than physical memory and (b) has an adjustable error metric that can be used to reduce terrain detail level if an increase in load on other critical parts of the system is observed. The aim of this paper is to identify and evaluate existing algorithms for terrain rendering in order to find those that meet EMW: s requirements. The objectives are to (i) perform a literature survey over existing algorithms, (ii) implement these algorithms and (iii) develop a test environment in which these algorithms can be evaluated form a performance perspective.The literature survey revealed that the algorithm developed by Lindstrom and Pascucci (2001) is the only algorithm of those examined that succeeded to fulfill the requirements without modifications or extra software.

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

The purpose of this master's thesis is to describe and analyse the origin and development of the library of Workers´ Educational Association in the community of Oskarström. This library is special because the organisation run it much longer than usual, until 1977, and to find an answer to why, we have the following questions: Why does the library of Workers´ Educational Association start their activity in Oskarström, and how does it develop, in relation to premises, librarians, financing, the stock of books and the numbers of books out on loan? What is the reason that the library in Oskarström is municipalized as late as 1977? The methods we use are hermeneutics and evaluation of the sources. The library is founded in 1914 and become important for the workers. Important sources of income are the subventions given by the state, municipality and other associations.

The writing style of a particular author can be divided into many subfeatures, for example use of words, language and syntax. Focusing on the latter, this study aims to show how well syntactic information alone can attribute the correct author to a document. Syntactic information is defined as overlapping syntactic subtrees of height one (1) for all sentences of all included documents. The performance is compared to that of the previously very successful method of comparing stop word frequencies. These are words normally excluded from search engine queries, because they are present in all sorts of texts regardless of topic.

People in today?s society are becoming more and more aware of how important it is to use energy as efficiently as possible. This is clearly noticeable by an increase in home produced heat with e.g. solar panels or heat pumps heating systems. These changing customer demands forces district heating technology to be redesigned, which is why there is an ongoing research regarding the next generation of district heating - low temperature district heating (LTDH).

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

I work on a lighting design for a dance performance to be on tour. A lighting design adapted for three different conditions was made: - One comprehensive where I allow myself a great deal of creative freedom, adapted for the stages with major technical conditions. - One smaller version for stages with less equipment and with less time for preparation on site. - One design for very simple conditions. I also examine the specific differences between typical theatrical lighting design and typical dance lighting design, and the best way to prepare for the hands-on stage design phase..

The life cycle of the anadromous Atlantic salmon (Salmo salar) can span large geographic, political, and socio-economic boundaries. Management strategies and regulations that only concentrate on small spatial scales often overlook larger basin-wide problems, especially relating to post-spawn seaward migration. In this master thesis one entire migration cycle of wild adult Atlantic salmon in the unregulated northern Swedish river Vindelälven was monitored by radio-telemetry tracking during upstream spawning migration and downstream seaward migration back to the Baltic Sea. The effect of ladder passage variables (time to pass, total time in the ladder, passage day over the ladder) at a fish ladder downstream in the river Umeälven, as well as fish size, were evaluated to determine if differences in upstream migration distance in the river Vindelälven could be observed. Ladder passage variables did not affect migration distance, but size exhibited a negative relationship to migration distance.

Titel: Uppföljning och styrning av lagerproduktion ? Ramverk, mätsystem och individualiseringsmodell Författare: Peter Gunnarson och Daniel Hallbäck Handledare: Adj. prof. Stig-Arne Mattsson, Institutionen för teknisk ekonomi och logistik. Prof.