Forest enterprises have always searched for ways to improve efficiency. For the past few years there has been an emphasis on stock-keeping levels. Increased demand for fresh round timber and the need to decrease the amount of tied-up capital has made the forest industry reduce its inventory levels. This has brought on a higher demand on the timber supply from the forest management districts concerning both delivery in time and assortment output. As a result, the flow of timber has fluctuated a lot with serious consequence for the timber supply during 1994.

This report that is written in cooperation with Peab Sverige AB, studies the information and knowledge management from the production support to the production management. The conclusion of this report is that to have a good and functional information and knowledge management it is necessary that the company has a good way of regain and handling experiences from its projects. The way to do this is to develop the managing system on the production management?s terms. It is also critical to find an easy way for the production management to use the system..

The general pension supplement introduced in 1960 which introduced the public pension funds in Sweden. In the late 1990s the Swedish pension system was reformed and established the current structure. Today, funds are one of the most common forms of savings in Sweden and mutual funds are the most common type.The purpose of this study is to analyze the risk-adjusted returns for the AP funds in the period 2003-2009. Study was based on five funds that are most similar and have the same mission. These funds are AP1, AP2, AP3, AP4 and AP7.The method used in this study is mainly based on a survey of the figures and measurable units of statistical methods that have been carried out by a quantitative approach.

The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

The study was carried out at the Kungsängen Research Centre, Department of Animal Nutrition and Management, Swedish University of Agriculture Sciences, Uppsala. The technical development in dairy production has resulted in a housing system where feeding and milking is done automatically without human contact, a so called automatic milking system. The motives for utilising an automatic milking system, is to increase the animal welfare and to decrease the need for manual labour. However, the system does involve a change for the animals, among the effects is the deprival or the diminishment of a chance for synchronous behaviour and the animals have to agree among themselves in which order they use the feeding stations and the milking unit itself. How and if this affects the animals well-being and production is yet to be solved. A possible way to form an opinion on this, is to study the animals ranking order along with hormone profiles and production. The purpose of this work was to study the effect of low- vs.

Developments in milk production are heading towards fewer but larger herds where the milking process is often fully automated. Automatic milking systems were launched in the 1990?s and in the year 2010 the Automatic Milking Rotary (AMR) was introduced. As a rule there are no supervision personnel present during the milking event in systems with automatic milking. This means that there is a risk that cows can be incompletely milked in one or more udder quarters, for example if the robots fail in attaching the milking cups or if the cow kicks off the milking unit.

This study explores whether environmental, social and governance (ESG) issues affect the monetary value of a company.The samples used in this study have been taken from the Johannesburg Stock Exchange (JSE) in South Africa. Since 2010, JSE have been categorizing companies using the King Code III criteria to establish a Socially Responsible Investment index (SRI index). Companies that fulfill the required number of criteria are classified as 'best performers' using the SRI index.  In this study the monetary value of a random sample of 'best performers' has been compared to the monetary value of a random sample of companies without an SRI index evaluation.This study found that companies without a SRI index have a higher unique risk, which means a lower stock price with a higher dividend yield. Companies with an SRI index evaluation have a lower unique risk, which means a higher stock price and lower dividend yield. In conclusion, this study shows that SRI adjusted companies have an enhanced monetary value in comparison to non- SRI adjusted companies..

This thesis constitutes a long term (100 year) ecological landscape management plan for the estate Götebo 1:5. The estate is situated close to Gothenburg and is owned by Skogssällskapet. The planning has been made by dividing the estate into different areas (zones). In each zone one of the goals nature conservation, recreation or economical yield has been prioritized. Nature conservation is one of the main goals for the forest management plan.

The situation that one can discern on the Swedish real estate market is that while there are several offices vacant, the need for apartments is high ? the vacancy rate for apartments is non-existent. According to the rebuilding of Skatteskrapan one will realise that the project requires a lot of money, even though it promotes the residential situation. The real estate owner experiences a risk in rebuilding real estates ? whether it will generate good yield or not.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

Inledning: Stockholm står idag inför en breddning av hotellutbudet, hur förhåller sig hotellen till den ökande konkurrensen? Kommer hotellen att förändra prisstrategierna och kan eventuella prisförändringar leda till ett priskrig?Syfte: Syftet med studien var att titta på hur olika hotell skiljer sig i prissättning och få insikt kring priskrig och om det kommer uppstå då konkurrensen ökar.Metod: Enkätstudie med viss kvalitativ metodundersökning har använts, på grund av flexibel och hanterbar data som svarar på syfte och frågeställning. Teoretisk data har inhämtats från artiklar och publicerade böcker. Det har även använts artiklar för att påvisa ämnets aktualitet. Tio Revenue Managers (RM) har intervjuats.

Studien syftar till att; genom en fallstudie på ett utvalt företag, analysera och skapa förståelse kring prissättningsförmåga och prissättningsarbete som konkurrensfördel i tjänsteföretag. Trots studiens fokus på ett enskilt fall och en specifik situation är förhoppningen att studiens slutsatser i någon utsträckning även ska vara av generellt intresse för andra tjänsteföretag. Ramen för studien utgörs av en abduktiv och explorativ ansats, inom vilken undersökningsdesign och metoder för datainsamling och tolkning har bestämts. Företaget SJ har studerats genom en fallstudie. Som metoder för insamling av data har främst kvalitativa, semistrukturerade intervjuer använts.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

The situation that one can discern on the Swedish real estate market is that while there are several offices vacant, the need for apartments is high ? the vacancy rate for apartments is non-existent. According to the rebuilding of Skatteskrapan one will realise that the project requires a lot of money, even though it promotes the residential situation. The real estate owner experiences a risk in rebuilding real estates ? whether it will generate good yield or not.