Level: Thesis in Business AdministrationDate: 20009-06-11Authors: Anders Johansson & Johan MyhrE-mail: anders@clubsilk.nu,  johan@clubsilk.nuTutor: Mona AnderssonTitle: Company valuation according to Value Based Management ? application to SkiStarProblem: Different operators constantly supervise Companies listed at the stockmarket. The stock exchange market is continuously updating the companie?s present value and their forecasted value. It is important that the companies are able to communicate with the market so that the stockvalue reflects the real value of the company.

In this composition, a study of consignment inventory on basis of the factors which are important for implementation and application of consignment inventory are made. Logistics chain from subcontractor to end customer is becoming more complex when the volume of items constantly increases to satisfy the needs of the market. From that perspective, companies had large inventories but today it is a lot of different solutions to streamline inventory management. One way that recently becomes increasingly common is to let the subcontractor fill up the customers stock using different approaches such as VMI (Vendor Managed Inventory). A further step in the evolution can be to make use of consignment inventory where the vendor owns the stock of the customer.

Theability to beat the market is one of the most discussed topics in finance. Thereare very few investors that manage to accomplish this over longer periods oftime. Most of the financial research claims that this is impossible unless theinvestor increase the risk in the portfolio. However numerous of researchershave shown that it exist anomalies on the stock market which either indicatesthat the Capital Asset Pricing Modell (CAPM) or Fama and French three-factormodel fails to explain stock returns or that the market is not fully efficient.One investor that has claimed that the stock market is not fully efficient andthat it is possible to generate abnormal return is Benjamin Graham. Graham isone of the legends on Wall Street and he has shown that by using few variablesbased on public information, one can manage to beat the market over longer timeperiods.There arejust a few studies that have tested Graham?s criteria?s, however all of themindicates that they work but that the standard deviation might be higher forthe portfolios.

There are several energy systems in the Swedish society and to ensure the comfort and health of the citizens it is of importance that the different energy systems are functioning properly. District heating is one of these energy systems and many household depend only on district heating to warm up their homes. District heating is dependent on several processes where every step needs to function in order to deliver the produced heat to the end consumer. Previous studies have investigated the distribution of district heating and how to make customers choose district heating as their heating method. The supply of fuel to the district heating plant has not been studied as much, even though it is an important part of the whole system. This thesis is a part of the project NORD-STAR (Nordic Strategic Adaption Research), which has focused on climate adaption in the Nordic countries.

Mellan år 1984-2000 ökade andelen aktieägare bland Sveriges befolkning markant, från 29 till 80 %, för att mellan år 2000 och 2008 ligga stabilt runt 80 %. Då allt fler får sin inkomst från kapital och inte endast från arbete borde detta leda till nya normativa föreställningar kring välfärdsstatens utformning och finansiering. Studien jämför kvantitativa studier kring utbredningen av aktieägandet och attityder till välfärdsstatens institutioner och premisser mellan åren 1984-2008. Med aktieägande avses en inkluderande definition av både direkt ägande av enskilda aktieposter samt innehav av fondandelar, såsom pensionsfonder. Studiens primära hypotes är att ökat aktieägande leder till mer negativa attityder till välfärdsstaten.

Många berättar om de ekonomiska vinster de gjort på börsen under senaste åren, och hur lätt pengarna rullat in på deras konton. Med en liten inblick i finansmarknaden och genom att titta på A-ekonomi då och då så blir i stort sett alla aktieaffärer lyckade. Vi hör dock sällan någon berätta om folks dåliga aktieaffärer. Börsen verkar med andra ord vara en guldgruva för dem som investerar där. Med hjälp av dyra aktierekommendationer kan man göra ännu större vinster enligt en rad olika fondkommissionär.

Using the Introductory Carbon Balance Model, ICBM, five different crop rotations with rye 1. Rye-Ley-Ley-Rye-Beans-Rye 2. Rye-Rye-Rapeseed-Rapeseed 3. Rye-Ley-Ley-Rye-Potatoes-Rye 4. Rye-Rye-Potatoes-Wheat 5. Rye-Rye-Potatoes-Beans-Wheat-Rye-Potatoes-Rapeseed were tested theoretically in four different cultivation scenarios ? Straw left on the field, biogas digestate added as fertilizer. Labelled ?+straw+BD?. ? Straw left on the field, only synthetic fertilizer. Labelled ?+straw-BD?. ? Straw harvested, biogas digestate added as fertilizer.

Cycle time has a direct influence on number of returnable crates needed and therefore a crucial parameter for cost structure and pricing of the user fec in the pool system.For providing the growing market, number of crates has to increase as well as the utilization of existing crates. To accomplish this aim, cycle time for the whole supply chain has to be fully unravelled and understand.The purpose is to map cycle time and stock movements, to see how, where and when crates are being used in the supply chain. The goal is to make a method of cycle time calculation, together with suggestions of improving the pool system and decrease cycle time.The study has been a combination of qualitative and quantitative research and comprises the three biggest wholesalers in Sweden; ICA, Coop and Axfood. Furthermore have 65 grocery shops, connected to the wholesalers, been investigated and mapped.The study has come to a conclusion that cycle time for an average returnable crate is 19 days. The full-size and half-size crates have a bit longer cycle time, 21-22 days, while Dual Height-crates and shallow haif-size crates have 17-18 days.

Soil organic carbon (SOC) Stocks and fluxes in forest ecosystems are influenced by natural and human disturbances. In the tropical regions the highest impacts on disturbance in forest C cycles are related to human activities such as conversion of natural lands to cropland and pasture areas and to forest plantations. The disturbances in the forest C cycles will release CO2 emissions to the atmosphere triggering global warming. In this study the focus was set in subtropical soils in Brazil, south extreme region of Bahia. The aim of the study was to investigate whether reforestation of Eucalyptus plantations under former pasture areas will help mitigate climate change through carbon sequestration.

The RoHS Directive was introduced in order to restrict hazardous substances in Electrical and Electronic Equipment, EEE. It currently restricts the use of six hazardous substances/compounds; cadmium, lead, mercury, hexavalent chromium, PBB, and PBDE. The RoHS Directive currently includes category 1-7 and 10 in the categories of EEE listed in Annex 1A to the WEEE-Directive (Waste of EEE). The aim with the report is to investigate and elucidate prospects and obstacles to increase the scope of RoHS. This report mainly considers the inclusion of product categories 8 (Medical Devices) and 9 (Monitoring and Control Instruments).

Bakgrund: Högskolan Kristianstad ger sjuksköterskestudenter möjlighet att göra utlandspraktik. Sjuksköterskestudenter som gör utlandspraktik i ett utvecklingsland erfar upplevelser som påverkar studentens framtida profession, internationella perspektiv, personliga och intellektuella utveckling. Syfte: Syftet var att beskriva sjuksköterskestudenters upplevelser av att göra utlandspraktik i ett utvecklingsland som Sri Lanka. Metod: En kvalitativ empirisk studie genomfördes som grundades på subjektiva dagboksanteckningar i berättelseform. Datainsamlingen har analyserats med kvalitativ innehållsanalys.

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.

On today?s competitive market, it is difficult to achieve profitability trough high prices on manufactured products. Profitability must be obtained through low manufacturing costs, high quality and short lead times. One of the companies on the market is Sandvik Coromant, manufacturer of tools and chips for metal cutting. This master thesis investigates the methods of manufacturing for boring bars at the manufacturing unit GVH4 at Sandvik Coromant in Gimo, Sweden.

Den automatiska metoden att bedöma bark på sågtimmer har visat goda resultat och verkar mycket lovande för kontinuerlig drift. Ett problem som dock bör ses över före kontinuerlig drifttagning är att den automatiska mätmetoden är känslig för smuts och damm på glasen som skyddar lasern och kameran i ramens mätenheter. Den automatiska metoden bygger på att intensiteten och spridningen av laserljuset från ytan tolkas för att avgöra om mätningen skett på bark eller ved. När glasen blir smutsiga tolkas mer och mer av stockens mantelyta som bark. Det betyder i sin tur att det automatiskt framräknade underbarksmåttet på stocken förändras med graden av smuts på glasen.

Den automatiska metoden att bedöma bark på sågtimmer har visat goda resultat och verkar mycket lovande för kontinuerlig drift. Ett problem som dock bör ses över före kontinuerlig drifttagning är att den automatiska mätmetoden är känslig för smuts och damm på glasen som skyddar lasern och kameran i ramens mätenheter. Den automatiska metoden bygger på att intensiteten och spridningen av laserljuset från ytan tolkas för att avgöra om mätningen skett på bark eller ved. När glasen blir smutsiga tolkas mer och mer av stockens mantelyta som bark. Det betyder i sin tur att det automatiskt framräknade underbarksmåttet på stocken förändras med graden av smuts på glasen.