Handling materials and packaging, which is the focus of this study, requires efficient logistics, both internally and between companies. To achieve an efficient material flow, good information systems, whose role is to collect, store, process and distribute information, are required. The assumption that packagings are handled in an efficient manner is currently not a matter of course, when many companies do not prioritize the internal management of the package.The purpose of this report was to investigate how medium-sized businesses working with distribution and handling of spare parts packaging can improve their internal management of packaging. In order to answer the purpose, we have used an abductive process and a qualitative data collection. The study had Logistic Center Ljungby (LCL) at Electrolux Laundry Systems (ELS) as a case company and two other respondents, Nibe in Markaryd and Enertech in Ljungby.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

This study has been done in order to map the supply of vegetarian and vegan food products in Sweden for business clients and consumers. A total of 665 food stuffs were found and classified into six categories. The biggest category was meat substitutes with 302 products and the second largest category was sandwich spreads with 150 different products. Within the remaining categories a varied number of products were found; 86 beverages, 64 cooking accessories, 34 milk free ice creams and 29 plant based yogurts. Of the meat substitutes were 28 only available for business clients.

The aim of this thesis is to define digital library, and to investigate a relation between the construction of a digital library and user needs. The main questions to be answered are: 1 What criteria was used when constructing a digital library, particularly concerning issues like purpose, function, design, supply, services, resources and future development of the digital library? 2 How do the digital library system designers and system builders criteria correspond with those of postgraduate researchers? And what factors affect the use? A digital library is an enterprise that gives access to information stored digitally and directly available on the net. The crucial is that the enterprise has a control over collection of information and responsibility to make it available to a defined group of users. In order to investigate the relation between the construction of the digital library and user needs, I have interviewed five key people involved with the work with the digital library and twenty postgraduate researchers from the Gothenburg University.

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The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

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This thesis for the Master of Science degree was performed at Solectron Corporation in Norrköping. The background for the thesis was a need to develop and build two test fixtures to automatize testing and adjusting of transmitter modules (TX-fixture) and receiver modules (RX-fixture) which are head devices in DWDM-systems. The basic elements for the test fixtures are: Test board, switch board and DC/DC board. The main function of the test board is to handle communication between the transmitter and receiver modules and supply voltage to these modules. The test board was insufficient and modified with a microprocessor to handle the communication between the PC and the receiver module.

Problem StatementAfter the hurricane Gudrun in January 2005 EON Elnät Sverige AB started the project KRAFTTAG, were 17,000 km of the airborne power grid shall be replaced with cables underground. The transformers in the airborne power grid shall be dismounted, renovated if necessary and then conveyed to stations, of type kiosk.Additional new transformers, more than planned, have been bought. This is due to the dysfunctional transformer flow from the demolished power supply to projects, were the new power supply is built, the general picture is complicated, since the reconstruction involves other companies and many employees at E.ON.PurposeThe purpose of this master thesis is to map and understand the existing transformer flow. The objective is to make a recommendation on how to increase the level of E.ON? s transformer recycling.Methodthe authors have worked with a system approach, including both qualitative and quantitative data.

In article 1.2 c) EC regulation 852/2004 it says that the regulation is not applicable to producers who directly supply small quantities of primary products to the final consumer or to the local retailers who in their turn directly supply the final consumer. An almost identical regulation can be found in article 1.3 c) EC regulation 853/2004. The supply by a primary producer of small quantities of primary products, of animal origin or not, are consequently excepted from these two hygiene regulations. In article 1.3 EC regulation 852/2004 and article 1.4 EC regulation 853/2004 it says that the member states are to establish national rules in their national legislation as to the regulation of exception for small quantities. The aim of this study was to investigate the handling of small quantities of primary products distributed locally in Sweden but also the handling of these products in other countries.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

Increased energy consumption in the world has created an increased supply of various fuels, especially fossil fuels. The Swedish government has set up various energy targets for 2020. To reach these goals it?s important to increase the energy efficiency in local buildings such as schools. This work illustrates the breakdown between energy supply and energy losses over the school.

The increasing oil prices during the last years have made it profitable to use cereal grains as a fuel. When compared with wood, cereals contain higher amounts of Cl, S and ash. The Cl and S content makes the gases from cereal combustion more corrosive than gases from wood combustion. The goal of this master thesis was to find out the variation of Cl, S and ash content for oat grain grown under different conditions. Oats was chosen because in Sweden it's considered as the cereal with the best fuel qualities.

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