Political marketing has changed the way political parties internationally behave in relation to the voters. The purpose of this study was to investigate how political marketing is conducted on a local level in Swedish political parties, and how the local and national level of the political parties coordinate the message they send out to the voters. An explorative study was performed by interviewing experts in the field in the form of politicians on both a local and a national level. Initially the local parties' methods were investigated, followed by a second stage where we researched the link between parties on the local and the national level. Marketing of parties on a local level turned out to a large extent to follow traditional methods.

A persistent problem in the construction industry is its low margins of profit. It is often difficult to earn money due to low efficiency and high costs. Logistics on the construction site answers for a large amount of these costs and it is therefore of interest to find new, more efficient logistic solutions. The purpose of this thesis is to compare two different logistic systems and further to evaluate which one that is the most efficient and profitable. A comparison is made between the traditional logistic systems used for years and a new logistic system developed by an industry association called BEAst.

The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.

The present climate discussion has made energy efficiency an interesting topic. Saving energy does not only help the climate but also saves money for the energy consumer. The purpose of this thesis was to examine the potential of heat recovering from milk cooling. Two milk farms, one with voluntary milking system, VMS, and the other with conventional milking system was used to measure interesting temperatures and electricity consumptions. The numbers were used both to do theoretical calculations and to construct a SIMULINK model. To calculate the potential for heat at milk farms theoretical calculations were made in MATLAB using a reference farm with different combinations of heat recovery and pre cooling. The farm was assumed to keep a dwelling house with the annual heat consumption 18165 kWh.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

I denna uppsats redovisas en studie av hur svenska idrottsföreningar på landsbygden påverkas av de samhällsförändringar som intåget i det postmoderna samhället har medfört. Det studerade datamaterialet har samlats in genom kvalitativa intervjuer och därefter analyserats genom forskningsmetoden grundad teori. De informanter som deltagit i studien är alla själva verksamma inom idrottsklubbar på små orter, och denna uppsats ger en inblick i deras erfarenheter som förhoppningsvis kan bidra till en ökad kunskap om hur svenska idrottsföreningar på landsbygden kan komma att utvecklas inom de närmaste åren. Resultaten avslöjar att de studerade föreningarna upplever stora problem vid rekryteringen av såväl nya medlemmar som ideellt engagerade tränare och styrelseledamöter. Dessutom påvisar studien en pågående konflikt mellan stad och landsbygd som i synnerhet berör resursfördelning och politisk prioritering..

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

Syfte: Syftet med denna studie är att undersöka hur den ekonomiska prestationen skiljer sig mellan de ideella föreningarna och IdrottsAB som styrs av elitlicensens krav inom fotbollen och ishockeyn.Metod: Vi har i denna jämförande studie använt oss av en kvantitativ metod med en longitudinell design där vi med hjälp av sekundärdataanalys undersökt ideella föreningar och IdrottsAB:s ekonomiska prestationer i utvalda nyckeltal under en femårsperiod.Resultat & slutsats: I denna studie har empirin samlats in genom att beräkna de ideella föreningarnas och IdrottsAB medelvärde på de utvalda nyckeltalen och sedan jämfört dessa resultat mot varandra. Hypotestester har även använts för att se om det fanns någon signifikant skillnad mellan vad de ideella föreningarna och IdrottsAB presterat i de olika nyckeltalen. Vår slutsats var att det inte fanns någon större skillnad mellan de ideella föreningarna och IdrottsAB:s finansiella prestationer men att de ideella föreningarna presterade lite bättre sammantaget..

I have chosen to work with drag hose system and try to find an alternative to spread manure with a usually tank system, see if you can make a profit and what advantage and disadvantage the system has. The purpose whith the project has been to try to make a system that can spread manure at better occasions than farmers do today and above everything make a financial addition. Today it is just a heavy work and takes a lot of time. I have counted on investment costs and carefully examined what equipment you need. I have not the technical details in my project, I have just tried to understand how it is to spread manure with drag hose system today. What is drag hose system? You put a hose in your manuretank, connect it to a pump that is driven by a traktor or stationary engine. You place a hose that reach the field were you are going to spread.

Den svenska andrahandsmarknaden har under senare år växt sig allt starkare. Förklaringarna till det fenomenet är bl.a. den rådande miljödebatten och konsumenters nya medvetenhet till deras konsumtionsbeteende. Konsumenten har i dag ett behov att ha en individualistisk stil, vilket kan vara en anledning till secondhand-branschens nyvunna trendstatus och snabba expansion. Lågkonjunkturen, som drabbade Sverige 2008, kan även vara en anledning till den expanderande marknaden.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

The aim of our Master´s thesis is to investigate the development of the different libraries in the former communities of Flisby and Lofta during the former part of the twentieth century. We ask the following questions:How did the libraries in Flisby and Lofta develop between the years of 1905 and 1952?How can we understand the libraries? dependency of funding of different kinds? We have used case study as a method, and we have adopted a source criticism approach. We have mainly used our local archives and among other things we have investigated various sorts of protocols, annual reports, auditor?s reports and the accounts that were sent to the Board of Education.

 This report is an evaluation of Peab's purchase and call-off system, PIA.PIA is used to order goods for Peab's construction sites. The background to the work is that users of the system have understood the system cumbersome to use when purchasing goods for construction sites. The evaluation was carried out by the interviews and tests with users of the program, in this case, supervisors and site managers at the company. Ten users of the system were interviewed and eleven people have carried out a test order.The focus is primarily on the test order that users have implemented, which has been clocked and analyzed for time and cost. The evaluation is also a user analysis concerning how the users perceive the program, mainly in terms of usability, functionality and benefits.The result of this report shows that PIA is economically profitable to use for the purchase of goods for construction sites.

In June 2013 a debate concerning the consumers? right to a label of origin on food packages was held in the Swedish parliament (www, Riksdagen, 2014). The debate was sparked by some food scandals where labelling was falsely used, claiming something that was not true ? the horse-meat scandal, frozen strawberries infected by Hepatitis A, pork sold as beef, etc. These cases were not only wrong in terms of food safety, but also fraudulent and threating consumers? right to fair origin labelling.