Today there is a widespread opinion that the woodmarket and the forest industry are dominated by a traditional way of thinking and not adapted to the customers of today; a lot of products are produced purely on routine. Also, there is a demand for improving the quality of sawn woodproducts. AB Karl Hedin wants to sort this out by increasingly adapt their products to the demands of the market, i.e. through introducing a short wallstud of standard length, "Hedinregeln". At tirst, the wallstud will be produced in lengths of 2,70 m and of guaranteed quality.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

Partnering is a new and exciting way of cooperation in the Swedish construction industry. In countries like Denmark and the United Kingdom the concept has been developed during a number of years while the Swedish construction industry has been more reluctant.Partnering is seen by many as the solution to the problems that often occur in design and build contracts. Many others believe that it is a way for the big entrepreneurs to gain unfair advantage. Never the less the concept is fast getting more and more appreciation, especially in the region of Karlstad where many new buildings are built that way.We have focused on the new development of Carlstad Conference Center (CCC) which is currently built with a partnering concept. The main method that have been used in this thesis are interviews with personnel on different positions in the project.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

AbstractTitle: Cheap Monday ? A qualitative study of the consumers? opinions of the brand (Cheap Monday ? En kvalitativ studie av konsumenternas åsikter om märket)Number of pages: 38 (40 including enclosures)Author: Oskar NorlanderTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Autumn 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The purpose of this essay is to examine from the customers? perspective how the Swedish jeans-brand Cheap Monday in just three years time could become such a prominent brand on the Swedish market. An additional purpose is to examine whether there is some kind of brand community connected to the brand or not.Material/Method: The main method used in this essay has been qualitative interviews with ten consumers of the brand. The answers from these interviews has then been analysed using two different theories, Keller?s Customer Based Brand Equity and Muniz and O?Guinnn?s Brand Community.Main results: The main results of this essay is that Cheap Monday is a brand that has become successful due to people?s perception of who the users of the brand are.

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

Nowadays, packaging design is seen as a competitive tool and its importance for corporations is becoming increasingly apparent. The rivalry within homogeneous markets puts high demands on differentiation and the ability to create something more than the product itself. With this fundamental question, the soft drink industry has been examined and a case study of the brand Coca-Cola has been performed. The aim is to investigate how packaging design is used as a tool for strengthening a brand and to explore which additional values this contributes. In addition, the study observes the most important factors in the development of packaging design.A theoretical work of reference, consisting primarily of theories related to branding, design development and visual identity, has been developed to support the study.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The aim of this essay is to analyse certain succinct statements of Russian leader Vladimir Putin. His rhetorical style in general, and these statements in particular, are distinguishing Putin from other Russian political figures. The statements have survived the test of time and lived on in the media, on the internet and in the vernacular. They have come to be called Putinisms.The essay is descriptive and treats these special statements, describes where and how they came into being and analyses them on a micro level, word by word. The analysis is also qualitative as it covers selected statements, which represent only a small portion of all the statements made by Putin within the time frame chosen for this study.

Many invasive species propose a big threat against the native fauna in the area that they colonise. Today the raccoon dog (Nyctereutes procyonoides) is speeding from Finland over the border in to northern Sweden. A project to stop the spread and eliminate the individuals that already have established was initiated in the autumn of 2008. To investigate areas that might be interesting for raccoon dogs and to confirm sightings, cameras with auto triggering mechanisms are used. To get the raccoon dog in front of the camera some kind of lure is used. In this study three kinds of different lures was tested against each other?s.

This essay is about reading among patients in hospital. The aim of the essay is to find out what part reading and the library play for patients in hospital. An additional aim is to find out in what ways the collaboration between hospital librarians and hospital staff could be developed. The starting-point of the problem is one main question: What part does reading play for the patient during the stay at the hospital? On the basis of the answers to this question I have also looked for possibilities of enhanced co-operation between hospital libraries and hospital staff.The method for the essay is qualitative and fifteen persons in three different wards at University Hospital in Malm have been interviewed.

Good business relations can contribute to the success of IT-outsourcing, and create new business opportunities. Despite a sharply increasing trend to outsource IT-operations there is a high degree of failures related. The cause may be that some important factors have not been taken into account. The purpose is to investigate elationships within IT-outsourcing and test if specific factors identified by previous research are being concerned in IT-outsourcing relationships and also to investigate the view IT-outsourcing customers and suppliers have on business. Research shows that business relationships are widespread throughout companies. It demonstrated that a small number of business relationships can have a major impact on a company's financial performance and may create stability. Business relationships can be divided into an arm's length relationships and strategic alliances depending on the degree of involvement.