Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras som en fallstudie. Detta då uppsatsen bygger på ett kvalitativt tillvägagångssätt för styrkandet av studiens verklighetsförankring.

As a result of global competition, companies within the automotive industry are required to improve their production systems to achieve sustainable and competitive production. To attain operational excellence, companies have adopted concepts like lean and World Class Manufacturing (WCM).In order to deliver, companies need to increase the availability and reliability of production equipment. This demands focus on both operational and strategic maintenance, and efficient equipment acquisition and management. The main objective of this thesis is to identify processes and success factors that are necessary for improved maintenance performance. By conducting a case study and by performing a literature review, the following has been studied: 1) how companies within the automotive industry work with maintenance and maintenance strategies, 2) implementation of maintenance strategies, and 3) new acquisition and spare parts management for maintenance. The results show that basic maintenance concepts and related terms are well defined in the literature.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Communication is essential for the survival of an organization. The management formulates strategies to ensure thatthe organization will get to where they want it to go. The strategy is then communicated to the co-workers through the line manager. But who is to say that the co-worker experience the message the same way as the line manager or the management for that matter? The purpose of this study is toinvestigate how the middle managers at Southern Älvsborg Hospital experience strategic internal communication andfurther how they communicate with their co-workers.Through a case study approach, the case being the communication of the hospitals research strategy, I conducted 13 interviews.I analyzed the material from the interviews using a hermeneutical approach and I used an interpretative approach to get a deeper understanding.

ABSTRACT The aim of this thesis is to illustrate how surgical operation theatre nurses perceive debriefing within emergency health care. The study has a qualitative design with semi structured interviews that have been performed with seven operating room nurses working in emergency health care. The strategic selection consists of professional operation theatre nurses working in emergency care at Uppsala University Hospital. The main goal of this thesis is to increase the understanding of debriefing and to highlight the need of debriefing after difficult or unexpected events in the emergency health care profession.The interviewed nurses perceive debriefing as an important way to develop the day to day work, but also as a way to unburden the staff at the time of bigger traumas. Even though the effect of debriefing is not univocally positive in the literature, the staff perceives that it reduces different kinds of stress.

Purpose/Aim: To create a communication strategy for PADI Nordic with the intention of getting Swedish divers, who have been certified abroad, to Swedish dive centers.Material/Method: The study is based on a number of personal interviews conducted with a) divers who are active in Sweden, b) divers who are not active in Sweden and c) representatives from PADI and PADI affiliated dive centers.Main results: The main reason that people who have been certified abroad do not dive in Sweden is that they regard it as being too complicated, too cold, too expensive and with nothing interesting to see. These might partly be misconceptions that can be corrected through a communication strategic effort. The best way to change this perception is by two different forms of communication. One will go from PADI Nordic straight to the divers through an email. This will have the purpose of getting their attention, making diving sound interesting and raise their awareness in preparation for the other part of the process.

Master's thesis, Master of Business Administration program, School of Business ofEconomics at Linnaeus University, Management, Course code, 4FE10EAuthors: Anton Milemo and Christoffer WideénTutor: Magnus ForslundTitle: Focus on employee turnover - an ethnographic study on the insurance companyTrygg-Hansa?s outbound department in VäxjöBackground: The costs of losing employees, recruiting new people, making a selectionof potential employees and training them are all high. The costs often exceed onehundred percent of the annual salary for the otherwise vacant position. In addition to thedirect costs of employee turnover troubles, things such as work confusion, loss oforganizational memory along with strategic skills can arise. The employee turnover rateof Trygg-Hansa?s outbound department in Växjö is too high according to the officemanager.Purpose: Understand the causes of high employee turnover in a Swedish insurancecompany.Methodology: This thesis consists of an ethnographic study of a Swedish insurancecompany.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

The study focuses on mapping how well prepared the counties in the west region of Sweden is in case of restructuring. The study explores what kind of activities and routines that contributes to prepare the organization for restructuring. The study also aims to investigate the effect of precedent restructuring, and if the counties who experienced restructuring are more prepared than others.The research within the field of restructuring characterizes of an evaluating nature and the focus has been after the restructuring occurred. There have also been a lot of studies of the negative consequences on individual and organizational level. Since downsizing is a frequently used method by management despite its consequences is it important to investigate how organizations can learn and thereby be more prepared for restructuring.

Background: Balanced scorecard is a relatively new strategy in analysing activities in a company. To carry out a strategy in an organization a successful implementation is very important. Strategy implementations are unique for each organization and to succeed it has to be formulated and implemented with the individual companies particular conditions as starting- point. A problem is that the implementation sometimes is treated as a small detail in the planning process. This problem depends on how the strategic plans is carried out.

Den inga?ende merva?rdesskatten som a?r ha?nfo?rlig till fo?rva?rv som har ett direkt och ome- delbart samband med en fra?n merva?rdesskatt undantagen aktieo?verla?telse a?r inte avdrags- gill. Till fo?ljd av EU-domstolens avgo?rande i X BV och HFD:s avgo?rande i HFD 2014 ref. 1 sta?r nu klart att kostnader ha?nfo?rliga till en fra?n merva?rdesskatt undantagen aktieo?verla?- telse ocksa? kan utgo?ra allma?nna omkostnader, vilket medfo?r att den inga?ende merva?r- desskatten a?r avdragsgill i den ma?n fo?rva?rven har ett direkt och omedelbart samband med den samlade ekonomiska verksamheten eller en avgra?nsad del da?rav.Avgo?randena i X BV och HFD 2014 ref.

A1194I strävan efter en gemensam redovisningsstandard i hela världen har en rad standarder utarbetats. Det senaste tillskottet inom området är International Financial Reporting Standards (IFRS) 3, Business Combinations. Införandet av IFRS 3 innebär stora förändringar gällande koncernredovisning. En av dessa är att de gamla redovisningsreglerna angående goodwill, det vill säga avskrivningar i kombination med nedskrivningstest, inte längre är tillämpliga då avskrivningar på goodwill förbjuds. I stället skall goodwill nedskrivningsprövas minst en gång om året.Syftet med uppsatsen är att undersöka om övergången från avskrivningar i kombination med nedskrivningar till renodlade nedskrivningar kommer att påverka revisorernas arbete och om så är fallet, hur förändringen praktiskt kommer att se ut.

The purpose of this thesis is to identify the most important establishment criteria for companies whointend to do a new establishment. There are differences between regions regarding attraction on startup.Some regions have few new businesses while others continuously expanded its activities in variousfields. The biggest focus on the thesis is the Gävle- Borlänge region where MellansvenskaHandelskammaren is active.Mellansvenska Handelskammaren saw a need for the assignment after the magazine ?IntelligentLogistik? ranked the Gävle region at 15:th place and Falun/Borlänge at 20:th place in the list over thetop 25 best logistics locations in Sweden. This made them wonder what could be made to develop intoa better area with more amenities and a better place in the ranking of the magazine.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.