We waned to present a possible solution or new template for business plan called Market value plan..

This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

This report is part of an Bachelor of Science work in forestry, conducted for the community of Borås, Sweden. In order to create a forest management plan for the area of Hestra, a survey was conducted. People living in the area were given the opportunity to reply to the survey. The questions in the survey are both personal and forestry-related. The aim is to reach out to the different categories of people when it comes to age, living and the different aspects of visiting the woods.

Fruit flies (Tephritidae) are serious pests that cause enormous losses for farmers in many countries. The frequent use of insecticides in controlling fruit flies in fruits and vegetable has not resulted in sustainable management of the pest. Problems associated with this complete reliance on chemical control are many residues of insecticides in crops, health problems for farmers, contamination of water and soil, insecticide resistance development and decrease in natural enemy populations. The implementation of control measures that do not imply an added burden to the environment and/or the farmers is urgent. More knowledge about the ecology of fruit flies is the basis for finding new and better ways to control this pest.

This report is a thesis for collegeengineering program in structuralengineering at Uppsala University andwas commissioned by the Swedishcontractor Svevia. The study aims toprovide an overview of the mostbeneficial bridge material from bothenvironmental and economic point ofview.The life-cycle analysis covers onlycarbon dioxide emissions, since it isthe most spoken of in today?s climateagenda. Furthermore, this study aims tohighlight which parts, of the systemboundary, that contributes to greatercarbon emissions for the wood- and theconcrete bridge.The life-cycle cost analysis wascalculated with a lifespan of 40 yearsand covers the basic cost of investment,operating and maintenance, anddecommissioning costs.The analyzed constructions in this studyare existing projects that are almostcompleted. Both bridges were designed tohandle loads up to 60 tons.

Kartläggning av de inställningar som finns hos förvaltningsfastighetsföretag med anledning av införandet av IAS 40 samt praxis. Intervjuade företag: Brinonva, Castellum, Heba, Kungsleden och Akelius..

Horseracing is frequently referred to as the engine behind all horse activity in Sweden and it can be divided in to two main branches: harness racing and thoroughbred racing (HNS, 2008). Jump racing is a part of the thoroughbred racing and the jump racing is characterised by jumps on the racing track. Jump racing has been a part of the Swedish horseracing for over hundred years, but it has in recent years suffered from low economic profitability and been threatened by discontinuance (ATG & SG, 2008). Svensk Galopp, who is governing the horseracing in Sweden, has decided to increase the importance of jump racing. A workgroup was created for this purpose, and as a result of their work a strategy for the jump racing is supposed to be delivered in April 2009 (pers.

I vår produktion har vi tagit fram ett system för order- och lagerhantering, med vikt på realtidsuppdateringar, åt en extern mottagare där infrastrukturen inte hängt med i företagets utveckling. Vi valde detta projekt i syfte att bredda våra kunskaper inom både programmering och projekthantering. Denna slutreflektion tar upp den förundersökning vi gjorde för att kunna besluta om vilka verktyg vi använde i utvecklingen, den tar även upp vårt sätt att hantera och planera projektet. Under projektet har vi arbetat med en egenutformad arbetsprocess vilken även beskrivs här. --- Our production has been to design a system for ordering and supply management with emphasis on realtime updates to an external recipient, where the infrastructure has not kept pace with the development of the company. We chose this project in order to broaden our knowledge in both programming and project management. This text brings up the investigation we made to decide which tools to use in the development, it also brings up the way we managed and planned our project. During the project we have worked with a self-designed software development process which is also described here..

Uppsatsen syftar till att studera hur verksamhetsstyrningen på fyra utvalda företag ser ut i goda och dåliga tider. Vi har använt oss av ett kvalitativt angreppssätt genom ställda enkätfrågor till chefer samt en chefsrekryterare. Angreppsättet är även abduktivt då vi växlar mellan empiri och teorier. De utvalda företagen är placerade i Brandingers modell över planeringssituationer för att sprida dem enligt kriterierna "föränderliga affärsförutsättningar" och "lätthet att förändras". Vi har kommit fram till ett antal hypoteser som visar på tendenser att mer förändringsbenägna företag förändrar sin verksamhetsstyrning i större utsträckning.

The management of information is one of the key aspects within a successful andefficient product development process, particularly regarding complex products.Scania CV AB is at the moment developing a new IT-system, OAS, which aims tomanage the company?s product data. With this as a background, the purpose of thismaster thesis is to identify the cross-functional user needs within Scania?s organizationconcerning product data and the management around it.To fulfill the purpose, an empirical study consisting of 40 personal interviews with 50representatives from different functions within Scania?s organization was carriedthrough. The empirical data was then analyzed focusing on identifying thecross-functional needs and issues.The study points out that there is a big potential regarding improvement among themanagement of product data.

Efficient energy use in the housing sector is crucial for achieving a sustainable society. The expansion of this sector only represents a fraction of the existing houses, hence it?s within the existing houses the potential for energy savings lie. This potential has been analyzed in order to determine if it?s possible to cut the current energy demand in half.

To be a farmer and have suckler cows is a difficult combination especially considering the economy. Because of the increased feed costs, the margins have become tighter. The meat price from beef cattle has increased a little when this text is written (spring, 2008), but not so much that it covers the cost for feed etc. I have a small suckler cow production on approximately 30 cows and 2 bulls plus followers as a part-time business. The herd is tied in the old dairy stable built in the late seventies.

Today Scania give a high priority to the continuous improvements on the quality of their vehicles. To follow up the flaws in product quality, which are recognized by the repairs at the local workshops, material requests are carried through to be able to analyze the defects at the plant in Södertälje ? in purpose to improve the product quality. The material requests are also carried through to compensate the workshop for their expenses and to check that they are working according to the company?s warranty manual.Due to local routines and different distribution structures at the different markets the lead times and the costs caused by the flow of material are hard to estimate.

Sammanfattning Titel: Kundorienterad produktutveckling i industriell verksamhet ? En fallstudie inom Trelleborg Building Systems Seminariedatum: 2004-06-04 Ämne/kurs: Magisteruppsats i Strategic Management, FEK523,10 poäng Författare: Martin Borgström, Henrik Hallerby & Niklas Winnert Handledare: Lars Bengtsson Nyckelord: Strategisk planering, produktutveckling, kundbehovsanalys, industriell marknad, organisk tillväxt, total kravbild Syfte: Vårt syfte är att studera vilka förutsättningar som fallföretaget Industrial Profiles Nordic har för att kunna organisera och utveckla sin produktutvecklingsprocess mot den totala kravbild som har inverkan på denna process. Utifrån dessa analysresultat avser vi delge ett antal åtgärdsförslag till ledningen för hur detta utvecklingsarbete kan genomföras och organiseras. Metod: En kvalitativ metod med en abduktiv ansats har använts, där vi jämfört olika avdelningar inom divisionen Industrial Profiles Nordic med avseende på kundbehovsanalys, produktutveckling samt strategisk planering. Intervjuer har genomförts inom ledningen för affärsområdet Trelleborg Buildings Systems samt divisionen Industrial Profiles Nordic.

Syftet med denna undersökning är att identifiera, utifrån leverantörens synvinkel, lämpliga förändringar i processer som leder till reducering av slöseri i byggprojekt. Därefter vill vi ta fram en referensram för hur Supply Chain Management bör utformas och styras för att genomföra förbättringar inom de identifierade förändringsområdena.Uppsatsen bygger på en kvalitativ fallstudie av en materialleverantör i branschen, samt en vetenskaplig rapport inriktad på slöseri inom byggprojekt. Fallstudien baseras på material från interjuver och observationer. Både byggbranschen och fallföretaget studerades utifrån utvalda teorier om slöseri och värdeskapande samt Supply Chain Management.Den teoretiska tyngden ligger på Supply Chain och Supply Chain Management. Därefter användes teorier för slöseri och värdeskapande samt vilka beståndsdelar och hur man ska analysera de olika beståndsdelarna.