The upstream spawning migration of Atlantic salmon (Salmo salar) at the confluence area between the power-station outlet and the bypass-channel in river Umeälven (flow 430 m3s-1) was compared in 2004 and 2005, two years with different experimental flow-regimes. In 2004 the water flow in the bypass-channel was altered during the day with increased flows during the nights while the water flow in 2005 mainly was altered between the weekdays and weekends. Salmon showed altered migratory behaviour in this confluence area, assessed with telemetry (n=116) and echo-sounding, with up- or downstream responses depending on flow-changes in both the bypass and the power station outlet. Increased turbine flow through the power-station generally attracted salmon into the tunnel outlet area while increased spill-flows facilitated salmon to enter the bypass. Echo-sounding in the confluence area showed an increased swimming activity up- and downstream due to time in the day and flow-rates through the tunnel outlet. No changes in activity could be detected due to increasing or decreasing flow through the hydro-power facility.

Trading financial securities at stock exchanges and other authorized market places is today a particularly important socioeconomic phenomenon in many industrialized countries. A well functioning securities market is crucial for the economic development in these countries. The modern trading with stocks and other financial securities is characterized by the fact that the majority of the transactions at the stock exchanges are carried out through various intermediaries. The ultimate counterparties that are involved in a securities transaction (the seller and the buyer) are often unknown to each other. The anonymity in the securities trading implies several interesting legal problems.

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.

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.

In 2013 a new emission standard for heavy trucks was introduced and hence a number of new parts was brought in to Scania CV AB. This created a need for modifications in the silencers flow. The flow is highly complex involving several suppliers, call off methods and different models of silencers. The aim for this project was to improve the existing silencers flow. The flow, from supplier to assembling, has therefore been mapped.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

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. .

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.

This reports goal is the give BSR AB more information that's useful towards their customers in marketing of their products.It involves tests of different air filters designed for cars and 3D-modelling of Opti-Flow systems. The three models thats being tested is SAAB (93SS), VAG (1.8T) and Volvo (S60). To every brand there are three different models. A orginal- , sport- and an open cone air filter (Opti-Flow).The results indicate that the open Opti-Flow filter has better performance compared to the other cased filters. The sport filters for SAAB and Volvo has better performance then the original filter.

Studien undersöker känslomässiga reaktioner vid kooperativt spelande, vilka som är gemensamma för båda spelarna och hur de påverkas av hur svårt spelet är. Arbetet utgick från studier av spelares emotionella reaktioner på spel och teorierna om Flow. Spelet Sanctum användes i en serie tester där mätningar utfördes på två spelare med hjälp av rapportformulär, pulsmätare och hjärna-till-datorgränssnittet Emotiv EPOC. Studien fann att spelarna ibland upplevde samma känslor när de spelade tillsammans och att den ökade svårighetsgradens huvudsakliga effekt var att förändringarna i känslorna blev skarpare och större. Det tycktes huvudsakligen vara motgångar som splittrade spelarnas upplevelser.

This study has investigated the possibilities of implementing lean in a division of a hospital in Stockholm. The goal was to reduce the lead time for the patient to get his diagnose by implementing lean in the two production flows of this division. In order to accomplish it, a complete map over the value stream has been done. With the help of the value stream map and lean theory a list over the processes in contradiction with lean has been made. Finally propositions to implement lean and by this way reduce the lead times in this stream have been made out.

This paper treats the question about how the internationally established company, Apple, is affected by intern or extern events when it comes to the trade market. The purpose of the study is to investigate if chosen events create abnormal return on Apples stock market. The chosen research area is Steve Jobs three sick-listings, It-bubble and the purchase of the search engine company Siri. The reason of writing about this is the big interest for the stock market and its function.This study methodological starting position is quantitative done by an event study, with qualitative feature done by an interview with an expertise within this area. When analyzing the empirics, we have used the efficient market theory that says that information should not affect the stock market in the degree that abnormal return creates.

There has been an increase in the importance and amount of information concerning publicly traded stocks in recent years. When analyzing and valuing stocks finding new ways of collecting information has therefore increased in importance. This thesis aims to explore how meetings with management can impact the stock valuation done by the security analysts. Furthermore the case study examines what kind of information analysts can receive by interpreting management at these meetings. This case study of ten Swedish security analysts show that the analyst?s stock valuation is directly or indirectly affected by the meetings.

The purpose of this study is to increase the understanding of activities, flows and waste in a company's production process. By performing a value stream analysis, non-value adding activities are identified in a production process and then the suggested improvements that can reduce lead times will be stated. The value-stream mapping identifies the flow of information and the flow of material in a production process and this provides the basis for the identification of non-value adding activities.We conducted the study at Lammhults Möbel AB in Lammhult Sweden, where the production flow of Spira-21 has been investigated. This to identify any non-value adding activities that affect the flow negative and consumes time and money in a non-value adding way.A reasonable approach for the project was taken by studying the methodologies and theories. We conducted interviews and site surveys at Lammhults Möbel AB where the flow of information and material in the production process were investigated.

Denna reflexiva rapport undersöker processen att utveckla ett implementationsförslag för ett användargränssnitt till ett spel som ska lära ut riskhantering till körskoleelever. Den reflexiva rapporten genomför också en analys av användargränssnittet och innehåller därför en kort genomgång av riktlinjer och gränssnittsprinciper från människa-datorinteraktion (MDI) samt teorin om Flow. Den reflexiva rapporten avslutas med en utvärdering av arbetsprocessen och lärdomar kring arbetet. Slutsatsen som dras är att riktlinjer och principer från MDI samt Flow inte alltid kan appliceras på ett gränssnitt i ett sådant tidigt utvecklingsskede men en designer kan fortfarande få mycket användbara reslutat av att göra en analys..