Together with Attends in Aneby a thesis of 15 ECTS (credits) have been undertaken. The assignment was to develop a new incontinence product for single use. Users of the product value comfort, flexibility, softness, comfort and a discreet product. Users are for individuals with incontinence problems that usually receive the products via prescription. The product must also have an attractive price and good quality from the purchase / originator's perspective.Currently there are two models that Attends supplies, which the project intends to develop, (Slips / Briefs and Pull On's).

This report will show the energy usage of Hotel Princess in Sandviken, Sweden. When the hotel changed owner an examination of the hotels heating, ventilation and sanitary systems were done. The report showed flaws in the ventilation system, and is why the new owner wanted a closer look at the energy use of the hotel. The original building was built in the 1930s and two major extensions have been built, one in the 1950s and the most recent in the 1980s. An assumption made is that the building parts were built to the restrictions during the time. Activities on the hotel include sleep over, conference, night club, massage and swimming in the hotels pool section.

The purpose of this study is to understand how codes of conduct function within the context of supply chain of electronic industry. This is a qualitative research and a case study is the research approach. Conclusions are that the codes of conducts could be perceived differently within different contexts. Therefore, cultural and legal issues should be considered while formulating, implementing codes of conduct or assessing the compliance..

The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.We think that the major problem with our is the time it was performed.

Much attention has been directed to Charity Foundations and how they use the donations given to them. Donators and external organisations put pressure on and evaluate the performance of Charity Foundations. The purpose of this thesis is to increase the understanding of how Charity Foundations handle the pressure from external parties through a qualitative case study of one Swedish Charity Foundation. The most important external factors have been identified and the accountability relationships between each party and the Charity Foundation have been examined. The empirical material was collected through semi-structured interviews and from written sources.

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har.

Ofta fokuseras det på större företag i undervisningen, men verkligheten är den att de flesta företag i Sverige är små eller medelstora. Det finns olika definitioner av vad ett småföretag är, men ingen är mer rätt än någon annan och i denna uppsats kommer EU:s definition att användas. Alla företag, stora som små, har någon/några som vill ta del av företagets ekonomiska information. De små företagen har oftast inte lika många intressenter som de stora företagen, och därför är det sannolikt att de inte behöver en lika komplicerad och detaljerad redovisning. Dessa mindre företag har under en längre tid haft samma regelverk som de större, men BFN, IASB och lagstiftare har påbörjat ett förenklingsarbete av redovisningsreglerna.För att kunna vara säker på att de nya reglerna verkligen fyller sitt syfte är det viktigt att de uppfyller de krav som företagen och användarna av redovisningsinformationen har.

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..

The essay deals with the hill-fort on the mountain Halleberg, Sweden, its wall design, functionality, dating and its possible function as a central location and a place of worship of the ancestors.The Halleberg hill-fort consists of a 1500 meters long at times cohesive stonewalls which together blocked the mountain from its surroundings. Hallberg's natural vertical scree and cliffs along with the masonry blocked the whole mountain from the surroundings.The hill-forts, with few exceptions are largely not investigated archaeologically and its functionality and role in the ancient society is based on outdated research on the subject. The current archaeological interpretation is that hill-forts served as temporary defense in times of unrest or served as center of power for a social elite. The prevailing view in the archaeological sphere is that the hill-forts had a variety of functions and that its functionality and role in ancient society has varied.Halleberg´s strongest wall sections are at the mountain's south-eastern part where the natural driveway, Storgårdsklev is located. Along with the massive masonry of the walls in Bokedalen Storgårdsklev functioned as the hill-forts main entrance.

World wide globalization and the rapid development of the Internet have lead to significant changes for companies around the world. The world has ?shrunk? and increased supply of goods and services has lead to a more intense competitive situation. As the market changes, so does consumer behavior. Today?s consumers do no longer wish to be treated as a group, rather they are looking for products and services that specifically fit their personal values.Recent years, the consumption of digital consumer electronics has sky-rocketed.

The main purpose of this Master´s thesis, is to describe and discuss what constitutes the library collaboration between The Swedish Royal Library and the National Library of Guatemala, but also to analyse which effects the support has for public library work in Guatemala. The data consists of interviews and direct-observations during 2 months of fieldwork in Guatemala, Central America. The analysis is based on literature studies combined with the answers from the respondents and other results from the field work. We have found above all three factors to be of importance in the constitution of the collaboration between the National Library in Guatemala and the Swedish Royal Library: the Swedish library discourse, the Swedish aid discourse and the relationship between the people involved with the project. The library discourse in Sweden and in Guatemala emphasizes different aspects of the work.

This report examines some common or otherwise interestingnon-cryptographic hash functions with respect to the number of collisions when used in hash tables for different types of hashkeys. The report answers which of the examined hash functions can be seen as the best performing for the chosen hashkeys. To compare the different hash functions, an experiment which studies avalanche effect behaviour is carried out. The experiments also calculate the fraction of colliding hashkeys, and the distribution of hashkeys in hash tables is studied using Karl Pearson?schi-squared test.

There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost effectiveness. Companies, by contrast, have the need for control and management of their operations, which implies that the two processes can be difficult to reconcile. A company that wants a high creativity while maintaining control and management is forced into a series of organizational compromises.

The investigation was initiated because of the high workload of the sellers and, additionally, because the Tunadal sawmill has received low ratings in customer surveys. Thus,  two main approaches are adopted here,  the first being to investigate which of the three methods  of working, namely, market divided flow organization, function organizationand flow organization with collaboration, proves to be the most beneficial. The second is to investigate whether there is an available method to ease the daily work. A literature review has been made in order to determine more efficient ways for the sellers to work in the Tunadal sawmill. During the investigation, an in-depth investigation into the total quality management using a balanced scorecard as a management tool was conducted.

Sedan år 2005 har det varit obligatoriskt för börsnoterade företag i EU att följa den internationella redovisningsstandarden IFRS 3 vid företagsförvärv. Vid ett företagsförvärv ska förvärvaren allokera kostnaden för förvärvet genom att först värdera de materiella tillgångarna till verkligt värde, sedan de immateriella tillgångarna och till sist allokera det som eventuellt blir över till goodwill. Att identifiera immateriella tillgångar och därmed skilja dem från goodwill anses vara en svår och komplex uppgift. Företagen har kritiserats för att generellt undervärdera immateriella tillgångar och övervärdera goodwill vid företagsförvärv, för att inte lämna tillräcklig information om hur de kommit fram till goodwillbeloppet och för att inte ta uppgiften att identifiera immateriella tillgångar på allvar.Om denna kritik är riktig, vilket mycket talar för, innebär det rimligen att företagsledningarna har ett intresse av att övervärdera goodwill. Detta intresse kan vara helt oegennyttigt, och enbart för företagets bästa, men det kan också vara egennyttigt.