Small companies have fewer resources which often result in an tendency to disregard  administrative tasks. A factor that influences the company?s revenues is the control of its inventories. The purpose of the current study was to analyze which of the two options, leasing or owning your inventory, that could be justified from an economical perspective. Furthermore, the purpose was to describe the optimal inventory level for each option. To meet these objectives representatives for the company was interviewed and a thorough investigation process was undertaken, during which methodological problems were solved.  It was found that leasing the inventory was the most expensive option for the company. Analysis demonstrated that optimal turnover inventory according to EOQ (Economic Order Quantity) would amount to 65,0 thousand Swedish Krona if the company leases their inventory in comparison to 56,0 thousand Swedish Krona if the company owned their inventory.

This paper aims to examine performance monitoring in project organisations. The number of organisations that regularly performs projects as a key part of their operations grows rapidly, why this topic has become of large interest. Through a theoretical framework developed by Lars Östman in 1977, the performance monitoring system of the Swedish government-owned public utility Svenska Kraftnät is studied closely. The results from this analysis are then linked to an analysis of the organisation's internal structure through Mintzbergs generic organisational structures. Close connections are found between organisational structure and performance monitoring, which leads on to interesting observations about the connection between size of a project organisation and choice of monitoring method..

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

This thesis compares the impact on disk performance in a GNU/Linux  environmentwith three encryption algorithms: AES,  Serpent and Twofish in three different implementations: DM-crypt, Loop-AES and Truecrypt. For all three algorithms a key length of 256 bits is used.The thesis shows that the least performance impact during data encryption, and thus file writing, is reached by using AES or Twofish encryption implemented in DM-crypt or TrueCrypt. The thesis shows that some data operations with a sufficiently low processor utilization barely affects disk performance at all if encrypted using the optimal implementation and algorithm.It is also discovered that the performance impact during data decryption, or file reading, can be minimized by using the most efficient implementation and algorithm. The best results are met with the AES or Twofish cipher, regardless of implementation.An important conclusion that  is  drawn is that it is hard to determine a superior encryption solution for all purposes. However, by reviewing and examining the collected data from all aspects of disk performance the AES implementation in TrueCrypt is, with small marginals, determined to be the most optimal..

This paper examines Systembolaget and Svenska Spel, two Swedish state-owned enterprises, both functioning as monopolies. Systembolaget is the state owned monopoly for marketing of alcoholic beverages. Svenska Spel is the state owned gaming operator. Svenska Spel's task is to provide citizens with gaming products. Both companies are expected to market their products and services while taking caution and minimize damages, but are also supposed to deliver various degrees of economic revenue.

The aim of this master?s thesis is to examine how managers in some public libraries are using performance measurements and to what extent decision making is based on the results. The main questions posed are:??What performance measurements and indicators are used in the libraries examined???What is the attitude towards performance measurements among library managers???How and to what extent are performance measurements and indicators used in the process of decision making???What improvement would library managers wish regarding the development of performance measurements in public libraries?The theory is based on a model of evaluation of the public sector in addition to general steps of evaluation of quality and performance measurement results. The investigation is based on qualitative interviews with seven managers of public libraries in Sweden.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

There are some key elements which distinguish a general operating system, such as Linux, from a Real Time operating system, such as OSE. The later belongs to the category of soft Real Time systems while Linux is a general operating system, with significantly improved real time properties after version 2.6. These improvements make it interesting to compare the two systems.When comparing two operating systems, there are a number of issues which have to be considered. One way to measure the performance of the systems is by studying the time consumption for the same functionality and hardware.During the study, the items that appeared as the most important for the performance of the systems, were: process primitives, system primitives, interprocess communication, context switches and interrupt latency.This work demonstrates that it is possible and reasonable to do performance testing on two different operating systems. The implemented tests cover a number of basic functionalities, which appeared to be the most crucial ones for the performance of the systems..

 Performance appraisals- a study of the performance appraisals significance as a tool for development in the public sector.Anders Larsson and Åsalill OlssonPerformance appraisals have been given a central role in leading businesses in the public sector and are seen as a tool to create development opportunities and achieve better results. This has resulted that performance appraisal in many organizations takes up capacity and time. This was the starting point of our interest to study whether the time spent on performance appraisals effectively pays for itself in the organization, in other words whether the effects expected actually are achieved. The paper examines first line managers` views on staff appraisal purposes and effects of a function within the Landstinget. The survey design, methodology and transaction are of qualitative and quantitative method with three different sources: literature review of previous research, interviews with first line managers in Landstinget Västmanland and the results from an employee satisfaction survey conducted on behalf of Landstinget Västmanland.

The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

In game development, performance is everything and the Playstation 3 provides a unique platform for utilizing parallelization of code to achieve extremely high performance. In this master?s thesis the issue of animation with smooth skinning is migrated from being a GPU process to becoming a parallelized and 358% faster process. This method is incorporated in an existing commercial game engine and integrated in a currently in development title for the Playstation 3. An in-depth study covers parallel processors, the CELL processor, used in the Playstation 3, and how contemporary industry leading game developers are utilizing the same unique architecture to increase their own games? performance..

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

The purpose of this thesis is to examine the performance of queries that are expanded by 1 inflections, 2 compound splitting and 3 inflections and compound splitting combined. For compound splitting, the morphological analyser SWETWOL was used. Queries were executed in the Query Performance Analyser, QPA, containing the InQuery system. Query terms were selected from 29 topics, all of whom containing at least one compound word. Both the queries and the documents were in Swedish.

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

Private label introductions have been increasing in recent years. The main reason for this is that private labels increase the retailer's profits in the category. The purpose of this study is to examine how a private label introduction affects the category's performance. This study was conducted by studying the category's performance before and after the introduction, two categories are examined. Data have been collected at a Swedish retailer and consists of 38 stores, all located in Sweden and within the same store profile..