The most common way to treat wastewater in Sweden today is by a combination of an activated sludge process and a chemical treatment. These processes are not very energy efficient and may not be the most environmentally friendly. That is why it is interesting to evaluate new alternative methods to see if they can be less harmful to the environment and help to a lower resource consumption. New techniques are tested in a pilot installation at Hammarby Sjöstad, Sjöstadsverket. To be able to evaluate these techniques in a wide perspective system analyses are conducted where different impacts can be considered, advantages and disadvantages in the systems.Five system structures for water treatment have been constructed in Matlab/Simulink in this study.

In 2009, the estimated number of residents in China was 1.331 billion, representing approximately 22% of the total world population. China is the world's most populous state and is in constant growth. This is also a market that offers huge opportunities. The major cultural differences between China and the rest of the world can often cause problems for companies that choose to expand in China. A major problem with the cultural differences is that Chinese employees feel that foreign managers do not understand the Chinese culture which is said to be the reason why Chinese people tend to change jobs often.

International expansion has long been associated with a positive trend that many companies, regardless of industry, choosing to realize mainly to expand its market share and hence its profitability. Various theories describe differentiated strategies to promote corporate expansion. Either they shall be financed by internal funds, or balancing equity with debt, or only increase leverage in order to achieve the desired results. This study focuses on the Swedish fashion market and its degree of internationalization. The purpose is to attempt to discern whether there exists a correlation between the degree of internationalization and its financial performance.The study was based on a quantitative approach where secondary data was collected so that we then would be able to perform regression calculations.

Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.

Skillingaryds stålrörsindustri AB handles different kinds of steel pipes and got theirmarket mainly in the furniture industry and in department stores. At the momentthe company find themselves in a strong up going course. In a few years thecompany?s turnover has increased with over 10 million SEK. This has led to ademand for structure changes and reorganizing through the company.

The waste of material is a big expense for manufacture companies caused by lack of quality. The cost by lack of quality often totaled to a big percentage share of the turnover when all cost related to lack of quality is included. New manufacturing systems like Lean production or Just In Time demands better internal quality for the manufacturer. To make those manufacturing system with small and none buffer stock successful the quality improvement continuously have to be developed.Measuring of waste of material in Bubs Candy?s factory where not simple due to the products does not have a permanent weight during the manufacturing process.

Lojalitet gentemot arbetsgivare har tidigare ansetts vara en merit för anställda, medan det i dagens arbetsliv kan upplevas vara mer av en belastning. Lojala medarbetare får ofta en sämre löneutveckling och blir mindre attraktiva på arbetsmarknaden än de som med jämna mellanrum byter arbetsplats, vilket kan vara en orsak till att organisationer idag har problem med personalomsättningar där individer lämnar sina anställningar i snabbare takt än vad som förväntas. Detta ställer höga krav på organisationer att arbeta strategiskt med sitt personalarbete för att rekrytera rätt personal samt behålla dem. Studiens syfte var att undersöka varför vissa individer är mer benägna till att lämna sina organisationer än andra. Detta genomfördes genom att kvantitativt studera variablerna organisationsidentifikation, upplevd yrkesstatus och dess korrelation med individens intention att lämna sin organisation.

In recent years, increasing emphasis has been placed on streamlining the supply chain. Keeping inventory and warehouses is considered to be a waste of resources. It is however difficult to completely eliminate the need for inventory and warehouses in a supply chain. The purpose of warehousing is to provide a service for the customer. By keeping what the customer demands in inventory it is possible to make a quick delivery when a need arises.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

Syftet med denna uppsats är att studera om Handelsbankens vinstandelsstiftelse Oktogonen ger upphov till motiverade anställda samt om Oktogonen och bankens låga personalomsättning har ett samband. Studien bygger på en fallstudie. Datainsamling har skett genom främst intervjuer och tidigare forskning i form av böcker och artiklar. Resultatet har visat att viktiga faktorer för att uppnå en låg personalomsättning inom banken bland annat är en decentraliserad organisation samt att anställda känner en trygghet till sin arbetsgivare. Oktogonen påverkar i begränsad utsträckning, dock främst äldre medarbetares rörlighet..

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

Background: Of those who start companies, only about 30 % are women. Women's companies also often have both fewer employees and lower turnover. Several efforts are therefore being made to try to influence and encourage more women to start businesses and to get them to expand. Two of these ventures are special network for women and about women entrepreneurs as role models, something that also the theories believe is very important for a more egalitarian business. While entrepreneurship is encouraged for growth in the community, it also has a male character, something that needs to be considered.Purpose: As both the EU and the Swedish government through measures such as Tillväxtverket, is investing large sums to promote networking and role models, we intended to analyze the importance of networking and role models for entrepreneurial women.

This study looks into the possibility, and profitability, of expanding a pilot project that has been put into action at GGP Sweden AB in Tranås, a manufacturing company that produces front mowers. The pilot project is meant to give GGP Sweden AB a more precise control of the flow of goods from their suppliers, and its essence has proven to be quite similar to the Japanese Just-in-Time philosophy.The study has been divided into four separate areas; mapping, supplier selection, supplier evaluation and cost analysis. These areas represent a holistic perspective on the expansion of the pilot project and cover topics varying from methods of finding suitable JIT-suppliers, constructing Key Performance Indicators (KPI) to reviewing costs and assessing profitabilities.In this report, the reader will initially take part in the works of mapping GGP?s manufacturing unit, pilot project and supplier base, which results in a list containing the most suitable suppliers for a Just-in-Time based collaboration. Afterwards, the reader will be led into the area of supplier evaluation, where five KPI?s are created with the purpose of ensuring that GGP will be able to evaluate their suppliers and pilot project in an effective way.

A self-esteem that is contingent on affirmation from others leaves the individual psychologically vulnerable. Ccontingent self-esteem has been shown to be either relationship or competence based. The aim of the current study was to examine the relationship between relationship based self-esteem, competence based self-esteem, the under dimensions of those, and self-efficacy. Questionnaires were handed out to 69 university students. The results indicated that competence based self-esteem predicted a significantly low self-efficacy.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.