VBG Produkter AB is a process-orientated company that develops, manufactures and markets trailer couplings with belonging coupling equipment, protection equipment against skidding and stands for wagon-bridge for heavy vehicles. The company feels that their set-up time in production for couplings is not at an acceptable level. Due to high demands of customer oriented production the intermediate stock level of included products within the assembly of couplings has gradually increased which has resulted in high inventory holding costs. VBG Produkter applies Kanban in their production, therefore it is important to produce exactly the necessary amount and avoid overproduction. The objective of this project is to suggest appropriate solutions so that VBG Produkter is able to reduce their set-up time in assembly of couplings, by identifying internal and external set-up time for the chosen process bushing cell.

When establishing a groundwater protection area it is of great interest to be able to estimate the transit time of the groundwater from different places of the aquifer to the withdrawal well. These estimates can be uncertain due to heterogeneities in the aquifer. As a part of the work to develop methods for a more certain delineation of protection areas, a tracer test was performed in an esker located 25 kilometres NW of the town Uppsala.The purpose of this master thesis was to perform, describe and evaluate the tracer test. Travel times from the tracer test should then enable comparison against stochastic simulated travel times of the groundwater in the area.Three dyes (rhodamine WT, uranine and naphtionate) and a salt (NaBr) were used in the tracer test. The tracers were injected in four different wells located 25 meters from a pumping well.

Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

Examensarbete utfördes på CA-Verken i Sävsjö som bl.a. tillverkar hydraulcylindrar. De senaste två år har CA-Verken haft en kraftig ökning av omsättningen och det som står i vägen för fortsatt expansion är produktionen som har begränsad kapacitet.Målet med detta arbete är att studera CA-Verkens produktionsflöde för att kunna identifiera flaskhalsen/flaskhalsarna och därefter ge förslag på lösningar och förbättringar. Den teorin som har använts som grund till arbetet är Theory of Constraints (TOC). Intervjuer, företagets affärssystem och observationer har använts vid datainsamling.

This report was written as a final thesis within the Department of forest economics at the Swedish University of Agricultural Sciences as a completion of the M.SC Forestry programme. The aim of this study was to create a model that, with respect to given stock levels, temperature, fuel usage and fuel price, would identify the optimal levels for purchase of bio fuels, optimal levels of incineration of bio fuels and the sum of the present values of all costs. The model would be applicable for a larger district heating plant. Data regarding temperature were received from SMHI. Information considering fuel prices was taken from the Swedish Forest Agency and the facts about fuel usage were collected from a large district heating plant, located in the southwest of Sweden. For the temperature, a sinus curve was adapted to describe the temperature over a year.

The investigation was initiated because of the high workload of the sellers and, additionally, because the Tunadal sawmill has received low ratings in customer surveys. Thus,  two main approaches are adopted here,  the first being to investigate which of the three methods  of working, namely, market divided flow organization, function organizationand flow organization with collaboration, proves to be the most beneficial. The second is to investigate whether there is an available method to ease the daily work. A literature review has been made in order to determine more efficient ways for the sellers to work in the Tunadal sawmill. During the investigation, an in-depth investigation into the total quality management using a balanced scorecard as a management tool was conducted.

Dagens konsumentbeteende online skiljer sig åt från hur det såg ut för bara några år sedan, någotsom kan förklaras av att både e-handel och Internet ständigt utvecklas och vårt köpbeteende ochvåra preferenser tenderar att förändras över tid. Den tekniska utvecklingen gör attkonsumentbeteendet inom e-handel tenderar att växla snabbt vilket gör kontinuerlig analys avkonsumentbeteende till en nyckelfaktor för att lyckas inom e-handel.Studien syftar till att undersöka det något yngre kvinnliga segmentets, i åldern 25-34 år,konsumentbeteende inom e-handel idag. Flow är ett använt begrepp för analys avkonsumentbeteende och har visat sig påverka både attityder och avsikter avsevärt inom virtuellamiljöer som exempelvis e-handel. Flera definitioner på begreppet tyder på en viss komplexitetoch att tillståndet tenderar att förändras och växa i takt med utvecklingen. I studienkonceptualiseras flow i kategorierna koncentration, njutning och förvrängd tidsuppfattning, där viundersöker hur de påverkar webbsajters användarvänlighet och konsumentens upplevdabeteendekontroll, och vi fokuserar på konsumentbeteende online i form av impulsköp och avbrutna köp då vi önskar analysera om beteendena påverkas av ett flow-tillstånd Via en enkätundersökning med kvinnliga studenter från svenska universitet visar våra resultat attflow i form av njutning och förvrängd tidsuppfattning ökar impulsköp, medankoncentrationsnivån inte har någon påverkan på konsumentens impulsivitet.

AbstractDegree thesis Solid content in Lime Mud By Andre Flodin Process operator program ? Umeå University 17/6 ? 2014 Pages: 21A thesis was made on Billerudkorsnäs production unit in Karlsborg where lime kiln in the causticising department of chemical recovery plant does not meet the required production. Causticising department is the final step in the chemical recycling unit. There, the filtered green liquor is mixed with lime to recover the cooking chemicals used in the pulp factory. The cooking liquid is called white liquor.

Business Process Modelling Notation (BPMN) is a way to graphically draw a diagram of a business process. A BPMN diagram consists of several so-called flow objects. These are interconnected in the graph through sequence  flows. BPMN models are merely graphical representations of business process and there is a need to simulate these diagrams for different purposes. The simulation that now is available for BPMN is that the model is evaluated by checking if it is correct.

Syfte/Purpose Syftet med uppsatsen är att undersöka sambandet mellan aktiens omsättningsvolym och dess avkastning under olika marknadsförutsättningar./The purpose with this essay is to observe the correlation between the stock turnover volume and the return under different situations on the market. Metod/Method Den metod som jag har använt mig av är en kvantitativ undersökning. Genom att utföra en kvantitativ undersökning har jag gjort det möjligt att undersöka ett stort antal aktier. Jag har jämfört utvecklingen av 60 stycken, slumpmässigt utvalda, aktier vid både en positiv samt negativ trend av index./The method that I have used is a quantitative study. By execute a quantitative investigation I have been able to study a large amount of different stocks.

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).

In recent years, existing solutions for cooling personal computer CPUs have been supplemented by a new product category, factory sealed water cooling loops. These systems, consisting of a water block with an integrated pump, a fan and a radiator, perform well compared to the air cooling solutions but are less effective than larger, custom-built water cooling systems.This project aims to explore the most important aspects of a factory sealed system and to identify possible cost-effective enhancements of the performance.The most significant differences between the different groups of water cooling loops are the block design and the pumping power. The performance of both categories is also largely dependent on the fan power, but increasing fan power has a large negative impact on the noise level.Both radiator size and fan model choice appear, in tests, to be relatively unimportant, presuming that the noise level is kept constant. The position and direction of the fan, however, has significant impact on both the temperature and the sound level.Water blocks can be designed in several different ways, both regarding the heatsink design and the flow direction. In simulation, flow with the inlet centered above the heatsink result in considerably lower pressure drop and slightly higher temperatures than flow through the block, for heatsinks with fin arrays.Creating a competitive product in this product segment certainly seems possible, as there are performance-increasing changes to be made that seemingly has little impact on the production cost.