Uppsatsen syftar till att besvara vilka de värdedrivande faktorerna är inom onlinespelbranschen, samt att undersöka om onlinespelbolagen är övervärderade. Den empiriska studien omfattar tre bolag; Sportingbet, Betandwin och Unibet. Avgränsningen till dessa bolag motiveras med att de är vägledande företag som bra skildrar utvecklingen och därmed får representera branschen. Det är framförallt två parametrar som författarna finner extra viktiga för att skapa värde i onlinespelbolag, det är spelöverskott och antalet aktiva kunder. För att jämföra bolag inom onlinespelbranschen har författarna därför komponerat två nya relativvärderingsmått; Price/Gross Profit och Price/Active Customer.

Syftet med denna studie är att kartlägga hur Skånes 33 kommuner har implementerat de nationella målområdena för folkhälsa. Studien har genomförts som en enkätundersökning samt intervjuer med folkhälsosamordnare i ett urval av dessa kommuner. Resultaten i studien visar att prioriteringen av målområdena primärt ligger på strukturella faktorer. Dock är målområde 11 (Minskat bruk av tobak och alkohol, ett samhälle fritt från narkotika och dopning samt minskade skadeverkningar av överdrivet spelande) det målområde som är högst prioriterat i Skåne. Kartläggningen visar att 18 av Skånes kommuner har en anställd folkhälsosamordnare. Resultatet visar att 17 av Skånes kommuner har en verksamhetsplan/folkhälsoplan, varav 14 av dessa kommuner har en anställd folkhälsosamordnare. Större delen av dessa har även implementerat de nationella målområdena för folkhälsa i kommunens folkhälsoplan.

Environmental impact and management of energy is a highly topical issue in today's society. Climate impact must be reduced. The Government has set a target to reduce energy consumption in buildings by 20 % by 2020 and 50 % by 2050 compared to the energy use in 1995.With this in mind, we chose to examine how property owners can work on improving energy efficiency in existing apartment buildings. We also wanted to investigate profitability of different increasing energy efficiency measures and the calculation methods and the risk assessment performed by such investments. To tie in with government objectives, we also saw the possibilities of achieving these goals.20 companies were interviewed, of which 14 were property owners and 6 were consulting firms that works with energy efficiency.

The aim of this Master's thesis is to examine how blogs are used by public libraries for marketing purposes, and how librarians who blog perceive their blog as a marketing tool. The thesis is based on a qualitative study conducted using asynchronous e-mail interviews with librarians representing eleven different library blogs. The theoretical framework and concepts are taken from marketing theory, including Kotler's marketing mix, relationship marketing, and theories on the marketing of non-profit organisations, knowledge organizations, the Internet, and blogs. Our results and analysis reveal that libraries use blogs because they are an easy tool to use, they represent a new way to inform users about the library, they are a way to improve contact with the users and a way to reach potential users. According to the librarians we interviewed, blogs can be used to market libraries in a number of different ways: by disseminating information on the library and its various media and events, by providing a forum to demonstrate the skills of the librarians, and as a way of changing the image of the library.

This essay is about the consequences of alcohol and driving. The topic was chosen because of all the accidents that have taken place during the last couple of years, where the drivers have been under the influence of alcohol. A number of these accidents have had severe consequences, and in some cases the outcome has been deadly. The author has interviewed members of Länkarna; a non-profit organisation that helps people with alcohol related problems.The purpose of writing this essay was to find a reason why alcoholics drive while being intoxicated. Is there really a reason? It is important to look at this because a drunk driver is hazardous to himself and to other drivers.

I denna uppsats presenteras en textanalytisk studie av ett urval pressmeddelanden från organisationen Djurens Rätt. Studiens syfte är att undersöka hur Djurens Rätt positionerar sig bland de deltagare som beskrivs i deras pressmeddelanden. Djurens Rätt är en ideell och idéburen organisation vilket gör det intressant att undersöka hur dessa förhåller sig till andra aktörer i samhället i sina pressmeddelanden. Studien ut-går teoretiskt och metodologiskt främst från den systemisk-funktionella grammati-ken med fokus på det ideationella och erfarenhetsmässiga. Utöver detta är även positioneringsbegreppet och Greimas aktantmodell centrala för studien.

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.

In the government's bill on infrastructure for 2010-2021, the government presents that road investments should be prioritized before investments in the railway. The grants for operation and maintenance of the railways are much higher then in the last government's bill. Furthermore the current founding of investment in railways is higher then for road investment which is in opposite of the bill on infrastructure's directives. Therefore the purpose with my thesis is to find which factors that can explain how come the government has chosen to take these actions. As a model to help me achieve my purpose I have been using a modified version of the DBO-theory, where the basic factors to explain an action is Desire, Belief and Opportunities.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

This study is an evaluation of the runtime watch function in a OEE software, knownas ProTAK. OEE stands for Overall Equipment Effectiveness, it?s a way to measurethe factories process efficiency. The runtimewatch function allows the user to setup and monitor certain critical objects that are of importance for the pulp and paper process at the mill. The data from the runtimewatch can be correlated towards the suppliers specification for the components.

This is a study of American Methodist Mission in Sweden and how this mission eventually formed the Methodist Church in Sweden 1876. The mission began as a consequence of returning Swedish emigrants and sailors who had encountered Methodism in America, mainly through the works of Swedish-American missionary Olof Gustaf Hedström on the Bethel ship in New York. During the 1850?s Methodist missionaries were sent to Scandinavia by the American Missions Society. The first to come to Sweden was Johan Peter Larsson, who spent two years in Sweden in 1854 before he was transferred to Norway.

Along with the increasing trend of online advertising comes an increasing avoidance behaviour from the observers. The marketing communication now requires a valuable content, which leads to the creation of new online advertising forms; including content marketing, advertorials, online ads and the latest rising star - Native Advertising. The last-mentioned also constitutes the basis and object of study for this paper. The purpose of this study is to shed light into this relatively unexplored topic and concretize the true effects. There are many examples of how Native Advertising is framed and implemented, but little hard facts and real figures.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

The aim of this master?s thesis is to examine the discourses about Malmö public library that can be identified in several documents published by the library, articles, and various WebPages. Furthermore, our intention is to study the relation between the library?s identity, image and profile. The questions posed in the study are: Which identity discourses are Malmö public library giving expression for? What kind of conflicts between these discourses can we find? How is the identity, image and profile of the library in relation to one another? How does Malmö public library profile and market itself as a non-profit organization? Our theoretical and methodological building ground is in the discourse analytical field, with Enesto Laclau?s and Chantal Mouffe?s theories about discourse and society, as a starting-point.

Uppsatsens syfte avser att beskriva hur ACB Laminat, ur ledningens perspektiv, arbetar med lönsamhetsstyrning. Vidare ska eventuella brister i detta tillvägagångssätt belysas och analyseras, för att förslag till tänkbara åtgärder ska presenteras för företaget.För att nå uppsatsens syfte har en fallstudiebaserad kvalitativ studie använts. En tydlig avgränsning av vad som ingår i undersökningen och vad som ligger utanför finns då uppsatsen enbart avsåg att undersöka ledningens syn på hur företaget arbetar med lönsamhetsstyrning. En kvalitativ ansats har använts för att genom en djupgående intervju belysa en helhet och med hjälp av mina egna tolkningar finna en förståelse i det undersökta.En beskrivning på hur företaget, enligt ledningen arbetar med lönsamhetsstyrning har presenteras. Vidare har undersökningen resulterat i att brister i företagets arbetssätt funnits och förslag till hur de kan avhjälpas har presenterats.