Master-Arbeit Univ. St. Gallen, 2007.

Zugl.: Bern, Universiẗat, Diss.

The Master thesis deals with solvency testing of commercial insurance companies using 3 different solvency systems - Solvency II, Swiss Solvency Test and the Canadian system of solvency testing. Each method of solvency testing is analysed within each solvency system. After deducting the strong and weak points of each system, there are proposals made for the most convenient and optimal system of solvency testing with regard to all specific attributes of insurance market.

M.A. / This study determines the role of crisis management in the dormant account crisis that faced three Swiss banks from 1995 until 2000. This research topic involving the Swiss banks was selected for numerous reasons. Firstly, there was an immense amount of media interest from around the world. Secondly, the geographical area that the crisis was focused in-the western world- is arguably the world's financial powerhouse. Thirdly, the issues surrounding the crisis itself were highly emotive and had its roots in the period shortly before World War Two. Fourthly, on closer investigation very little research had been done on Western corporate financial crises and most importantly, no research had been done on the way the Swiss banks managed their crisis. All of these issues combined provided a very interesting platform on which to begin researching the value of effective crisis management, from a strategic standpoint, for a western corporate financial company.To facilitate an effective and objective analysis of the case study, an extensive literature study had to be undertaken. The origins of public relations had to be researched to understand how the profession had developed. In addition, crisis management also had to be studied to understand how this discipline of public relations works. From there, the role of public relations had to be studied to comprehend exactly what should have been done, in terms of how crisis management is an element of public relations, for the Swiss banks before the crisis began.Following on from this it was established, from the literature study, that planning for a crisis is one of the foundations of crisis management.AThe most important aspects of and contributors to crisis planning were then considered. It was also established that crises have different stages that they pass through. This was then investigated as well as the relevant aspects needed to manage each stage. An important aspect encountered in each crisis is the media. The different parts of media training were studied. followed by arguably one of the most difficult aspects of crisis management- managing the media.

The thesis investigates the importance of balance sheet in the Swiss financial reporting. At first it shows, on a theoretical basis, which is represented by balancing theories, the essential role of the balance sheet for recipients of accounting information. It also deals with the accounting legislation in Switzerland, general accounting principles, financial statement and its appurtenances and projection of selected balance sheet items. Moreover it examines the information capability of the balance sheet on the practical example of a Swiss company.

No description available.

Arbetet är ett utvecklingsprojekt som inriktar sig på utveckling av ett nytt avstickskär till bearbetning av smådetaljer. Avstickskäret ska optimeras för användning inom längdsvarvar vilket gör att problem som bland annat överhäng och nedböjning sätts i fokus. Arbetet är utfört på WhizCut AB i Helsingborg med syftet att minska materialåtgången som uppstår vid avstick av diametrar som är mindre än 13 mm. Det ska göras genom att utveckla och konstruera ett stickstål som kan användas under samma förhållande som konventionella system men med en mindre skärbredd. Den mindre skärbredden gör att materialåtgången minskas vilket är en fördel för massproduktion alternativt produktioner med exklusiva material som bland annat titan och rostfritt stål. Metoder som används är femstegsmetoden för produktutveckling där brainstorming används for att få fram nya idéer och konkurrenternas lösningar på liknande problem undersöks. För att säkerställa produktens styrka och även jämföra med konventionellt system används balkteori och FE-analys med hjälp av Inventor Professional 2020. Resultatet är ett tvåskärigt skär med båda skäreggarna riktade mot arbetstycket, detta gör att överhänget för processen kan minskas med mer än 30% samtidigt som böjstyvheten för skäret ökar med mer än 50%. Ett minskat överhäng och ökad böjstyvhet gör att skäret kan användas i tuffare miljöer med högre skärhastighet och matning för ökad produktivitet eller ersätta konventionella system med ett smalare skär. Det smalare skäret minskar konsumenternas materialåtgång vilket leder till att både konsument och miljön vinner på detta koncept. / This project focuses on developing a new system for parting of small parts.The tool must be optimized for usage in a swiss type lathe which concludes that problems including overhang and bending of the cutting edge has a majorpart in this project. This project is carried out at WhizCut AB with the purpose to reduce material waste during parting off operations at maximum diameter 13 mm. This will be done by developing a parting off tool that can be used under the same conditions as conventional tools but with a reduced cuttingwidth. The reduced cutting width results in reduced material waste which is anadvantage mass production and production in exclusive materials such as titanium and stainless steels. Methods that are used during the project is a fivestep development process that includes brainstorming to generate new ideasand competitors solutions to similar problems is looked into. To ensure that thestrength of the product and also compare with the conventional system calculations for beam theory and FEA-analyses is used in Inventor Professional 2020. The result is a two-cutting edge insert with both edges located against the workpiece, this makes it possible to reduce the overhang with more than 30% and a the same time increase the stiffness of the insert with more than 50%. Due to reduction in overhang the insert can be used in more demandingenvironments with increased cutting data or replace conventional system witha more narrow tool without changing the cutting parameters. The more narrow tool reduces material waste which is profitable for both end user and theenvironment.

Kappa-casein has the general function in process of cheese production. Understanding the effect of gene polymorphism of kappa-casein to the nutritional and physical properties of milk may lead to more efficient breeding of dairy cattle. Within this thesis was genotyped by 240 brown swiss and jersey cows determinated using the PCR-RFLP. Then was performed association analysis of the impact of various genotypes on milk production parameters in the program SAS. An association between gene CSN3 polymorphism and milk yield was not statistically significant.

Eighty-five samples of milk and Swiss cheese made from the same milk were collected at Cache Valley Dairy Association, Smithfield, Utah, between August, 1979, and July, 1980. The weights of the milk, Swiss cheese and the trim were carefully recorded. The milk samples were analyzed for fat and protein, and the cheese samples were analyzed for fat, protein and moisture. An attempt was made to predict Swiss cheese yields from the fat and protein content of the milk and the moisture content of the cheese. The data were analyzed statistically by Gauss-Newton non-linear least squares method of iteration. Three formulas for predicting Swiss cheese yield were derived. The differences among the three formulas in predicting actual yield were insignificant. A good comparison was demonstrated between Swiss cheese yield and fat and protein in milk. The effect of season on cheese yield was also evaluated. The highest yield of Swiss cheese was in December and the lowest yield was in July. This corresponded with high and low levels of fat and protein in the milk.

Swiss cheese has been rightly called "king of the cheeses." It has been prized the world over for its stately appearance and sweet "hazelnut" flavor. In grading Swiss cheese, these two things,appearance and flavor, are important considerations in determining the cheese score. Appearance is judges according to the number, type, and size of eyes present in the cheese, with color and body and texture also considered. Flavor is judges according to the degree of sweetness and the amount and kinds of off flavors present. In the past, there has been considerable variation in the quality of the Swiss cheese produces. Causes of this variation were little understood, since wide ranges in grades of cheese were obtained from seemingly similar milk and manufacturing precedures. Technique has been greatly improved by research conducted in both private industry and experiment stations. Much has been done to produce beneficial effects in the cheese, and to reduce detrimental effects. One question, still debated, is the amount of eye forming bacteria necessary to produce the best eye formation. Propionibacterium shermanii, by its production of carbon dioxide, is thought to be the most important bacteria in producing the eyes. Some Swiss cheese makers see no necessity in adding prepared culture of E. shermanii to their milk. They allow the milk to become "seeded" from organisms already present in the vets and on the equipment. Other cheese makers add small amounts of prepared cultures of T. shermanii, whil still others add rather large quantities. Procedure varies from plant to plant. Propionic acid and acetic acid are also produced in the life processes of P. shermanii. These two acids are important factors in the development of flavor in Swiss cheese. Therefore, a change in the amount of P. shermanii in the Swiss cheese, and the subsequent effect on eye formation and flavor. It is the purpose of this experiment to determine the general effects that variations in the size of the inoculation of P. shermanii will produce on eye formation and flavor development. The effects, if any, of the three milk treatments mentioned above will also be noted.