The demand for shorter lead-times and increased delivery reliability puts pressure on companies to provide more efficient logistic services. One strategy to deal with this demand is by outsourcing logistics to a third part. The development of logistics information systems enables increased control over business supply chains. This is why Green Cargo aims to create a Logistics Control Tower (LCT) solution to provide it?s customers with better information with higher availability.

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.

For Skattkärr IF a turf field with warming has been projected to increase field?s utilization hours and to have a longer period for athletes to perform their activities outdoors. The technique chosen to heat the plan is a type of a geothermal heating system without a heat pump. The brine, which is water with 30% ethanol, collects heat from the borehole and discharges it to a coil in the field. There is at position 11 boreholes but it is planned to increase the number to 31, which is the design for the facility.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Mycket forskning har genom de senaste 50 åren studerat huruvida det går att prestera bättre än en marknadsportfölj. Har fondförvaltare egentligen någon förmåga att generera extra avkastning till sina investerare? Om aktörer i de finansiella marknaderna enligt den klassiska effektiva marknadshypotesen ej skulle kunna prestera överavkastning mot en marknadsportfölj (Fama, 1970), vad skulle då avgöra om en individ skulle få jobbet som fondförvaltare? Vad skulle avgöra om fondförvaltaren inte förtjänar att sitta på sin tjänst? Syftet med denna uppsats är att undersöka den senare av dessa frågeställningar. Först analyseras huruvida fondförvaltares prestation skiljer sig från en marknadsportfölj. Vi undersöker sedan sambandet mellan fondförvaltares prestation och sannolikheten att ansvaret för fonden övergår till en ny förvaltare.

Uppgiften bestod av att göra en undersökning av barkhanteringen vid Billerud Karlsborg AB med avseende på ekonomi och barkens torrhalt. Undersökningen omfattar allt från stock till förbränning och eventuell försäljning av barken. Tidigare så förbrukades all bark i barkpannan, där ånga produceras för torkning av pappret och elproduktion i ångturbinen. I dag har stora delar av pappersbruket byggts om och effektiviseras, vilket medfört att bruket producerar mer ånga än vad som behövs och vad turbinen klarar av att förbruka. Den bark som inte förbrukas av Billerud försöker man sälja och barken som blir över lagras i en stor barkstack.

Companies worldwide strive to reduce costs and capital tied up in stock. At the same time, the need for short delivery times requires efficient logistic flows. In order to meet customer demands an efficient warehouse activity is required.The purpose of this study is to develop a model for designing a warehouse system regarding to working environment and safety. The model is primarily designed and based on literature reviews of scientific articles and books, own knowledge and the authors previous work experience in the industry.The thesis has been done at Sandvik AB, the department Precision strip in Sandviken. Sandvik is a high-technology engineering group with advanced products and a world-leading positions within selected areas.

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

Ericsson AB in Katrineholm is a part of the Section Business Unit Network in the Ericsson Group. The plant's main task is to produce printed circuit boards in small volumes with a high product mix and focus on delivery and cost effectiveness. At the factory they produce printed circuit boards in the Module department.The Module department has for a long time had a high output of non-approved circuit boards in their production. This has led to a growing stock of non-approved circuit boards on the company?s repair department.The purpose of this thesis is to investigate how Ericsson in Katrineholm can increase the outflow of approved articles in their test process in the Module department.

Syfte: Studien har utrett om aktiesplit genomförda på Stockholmsbörsen under åren 2004-2008 genererat överavkastning och i sådana fall om det har funnits några skillnader i överavkastning beroende på företagens storlek.Teori: Den effektiva marknadshypotesen, framförallt i dess semistarka form, har utgjort en teoretisk referensram för arbetet.Metod: En kvantitativ deduktiv forskningsansats har tillämpats med eventstudiemetodik som grund. Undersökningen behandlar en femårsperiod mellan 2004-2008 där ett urval av 56 stycken splitar mötte uppsatta kriterier. Dessa delades in i tre undergrupper beroende på bolagens kapitalstorlek vid splitgenomförandet. Kursdata för 250 dagar innan spliten och 250 dagar efter har samlats in för berörda bolag med hänsyn till splitdagen. OMXSPI har använts som jämförelseindex.Resultat: Resultatet tillsammans med hypotesprövning visar att överavkastning i samband med aktiesplit har påträffats för hela populationen under mätperioden.

Syftet med denna uppsats var att studera supporterkulturerna hos Helsingborgs IF och Landskrona BoIS samt att göra en jämförelse dem emellan med utgångspunkt från de uppfattningar som finns angående städerna och lagens supportrar. Avsikten var att behandla hela supporterkulturen och även alla ?vanliga? åskådare på arenorna. Därför genomfördes en enkätundersökning bland åskådarna på en hemmamatch för vartdera laget. Publiken på båda matcherna hade överlag en god ekonomi.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

This work focuses on the relation between human and animals and especially on the relation between horses and human. I have brought up the human och horse relationsship, today, and in history and wrote about the behaviour of the horse. Some older studies with human and animal interaction, including animals like dog and cattle are discussed. I have also discussed physiological parameters that might influence the bond and the interaction between human and horse and some critical aspects concerning the methodology when studying this kind of physiology. The purpose of the experimental study was to analyze if common management routines and grooming of horses increases horses interest in making contact with humans. Many horse owners feel that they have a good connection with their horse and factors that can influence the relationsship could be physical contact, feeding or some challange that make the horse trust the human.

At Sandvik Materials Technology, Argon gas is used as furnace atmosphere when heattreating hot rolled wire. Upon heating chromium steel wire, a rich oxidelayer forms on the wire surface. The abstract of this masters thesis is to enhance the understanding of the constitution of the oxidelayers and the influence of the furnace atmosphere. This will be achieved by performing a number of annealing experiments on laboratory level. Also, the aim is to understand the chemical reactions and physical mecanisms controlling the pickling process.

Purpose: Our purpose is to describe and understand how a project-based, knowledge-intensive firm in the high-technology industry creates and transfers knowledge, seen from two perspectives.Methodology: Our qualitative case study has an explorative approach since earlier studies within our positioning are absent, thus we look at KM abductively. To gain more depth to our study, we mirror our findings from our case company with data collected from three additional organisations.Theoretical perspectives: We see a clear distinction between researchers, either seeing knowledge as an object or a process. Thus, we review theories from both sides, either focusing on the creation or transferring of knowledge. In addition, theories on KM in project organisations areaccounted for.Empirical foundation: The study is based on the empirical foundation which consists of the data received through six interviews with employees at our main case company and, additionally, two interviews at each of our three mirrorcompanies.Conclusion: The study found KM being seen from both perspectives in all four firms. Through this, we found implications for how our case company could proceed in the future..