The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

This essay aims to emphasize and clarify the positions that exist within the current globalization debate. The positions are the neo-liberal, the opponents, the pragmatists and the skeptics. The text presents and explains their ideological, moral and political positions and beliefs about the world, the nation state, the society and the individual; in light of Steven Lukes? and Antonio Gramsci's theories regarding the interaction and the relationship between power and hegemony. The methodological starting point is the ideology-critical analysis; in which their arguments in the current globalization debate is highlighted and categorized.

Title:Balanced scorecard in the public sector - the balancing of conflicting objectives.Level:Final assignment for Bachelor of Science in Business Administration.Authors:Erika Sundström and Lisette Lundstedt.Tutor:Stig Sörling and Tomas Källquist.Date:2014-05-20.Purpose:The purpose of our study, from a management perspective, is to increase understanding of how the public sector can develop and use the balanced scorecard to balance conflicting objectives.Method:Hermeneutic approach, Literature review, Qualitative case study.Result and conclusion:Under certain conditions, the balanced scorecard can help to deal with conflicting objectives in a public organization. Stakeholders and objectives are important factors for a balanced control. This is due to the fact that many different stakeholders often leads to the creation of conflicting objectives. Numerous and unclear objectives lead to both conflict and uncertainty. The organization?s structure and culture are other factors that also influence.

Title: Social media as a communication tool - A case study on social media influencecorporate cultureLevel: Final assignment for Bachelor degree in Business and EconomicsAuthor: Jessika Klintsbacka & Oskar BergeSupervisor: Pär Vilhelmsson, Ernst Hollander & Maria Fregidou-MalamaDate: 2014-06-13Purpose of Study: The aim of this study is to inquire into Swedish companies internalcommunication, their approach to social media as an internal communications tool, and if itaffects the corporate culture.Method: The study is a multiple case study with a qualitative research design. The study'sinterview questions were designed by a operationalization of based on theory in the areas ofinternal communication, corporate culture and social media. The interviews took place inApril 2014. The interviews were recorded and then analyzed to bring out the similarities anddifferences between the companies.Results & Conclusion: The study shows that Swedish companies corporate cultures haveconnections with internal communication, and implementation of social media as acommunications tool. The study found that connections to companies with a comprehensiveone-way positive consider social media as alternative communication tool to strengthen theunity and community within the company.Suggestion for further research: One of the study's three companies is owner-led and thiscompany showed a high level of corporate culture.

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

Bactiguard is a Swedish company within the field of medichal technology. The company has been very prosperous since it was founded in 2005 and was electedÅrets MedTechföretag 2008 ?MedTech Company of the year 2008. According to a definition by NUTEK, Bactiguard is still considered a minor company ? despite high market value and international expansion.

The idea to this bachelor thesis was born after carefully following the coverage of Johan Persson and Martin Schibbye in Swedish media during their imprisonment in Ethiopia from June 2011 to September 2012. Based on our interest we designed two questions to answer throughout the thesis. These are:(1) How are Johan Persson and Martin Schibbye portrayed as journalists in the discussion about them that has taken place in Swedish media?(2) How is the journalistic profession described in the discussion about Johan Persson and Martin Schibbye in Swedish media? To answer these questions we decided to analyse texts that can be defined as the genre of opinion journalism, which all came from Swedish printed media. We have chosen 16 texts to analyse which show the variety of ways to write about Persson and Schibbye in the chosen genre during the chosen period of time. Opinion journalism is what newspapers use to attract readers, as they want to supplement the news coverage with comments and analysis from ?experts?. Persson and Schibbye were imprisoned in Ethiopia in June of 2011, and weren?t released until 15 months later, in September of 2012. To analyse our material we have amongst others used theories regarding social constructionism, representation, discourse, the journalistic identity and the journalistic ideals that exist in Swedish society.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

There are few legally protected gardens in Sweden, and those that are protected are mainly from the 17th and 18th centuries. All time periods have the same value and more modern gardens therefore needs to be protected. Evaluating parks is, however, complicated since it do not exist any methods. One environment from the 1960?s that has not been protected is Televerket in Farsta, Stockholm. The facility has been classified as worthy of preservation by Stockholm City Museum and has received the Kasper Salin Prize.

In an international perspective the Russian children s library is a unique institution, being solely committed to children up to 14 years of age. In Russia of today it is, however, being exposed to hard pressure as the economical and social conditions have changed dramatically since the collapse of the USSR. My interest lies in examining this change of living conditions for the children s libraries and how this in turn affect their work and role in the present state. In order to view this change in a longer perspective, I compare the situation for children s libraries during the time of communist regime with that of today using documents about and from children s libraries. I have studied its legal position and conditions, financial and political state, and how the modern society affects children and youth, especially their daily cultural life.

Title: The way to successLevel: Final assignment for a Master?s Degree in Business AdministrationAuthors: Larisa Glazkova and Veronika LarssonSupervisor: Jonas KågströmDate: 2011 ? JanuaryAim: Many companies are started each year, but only some of them are successful and generate worthwhile profits. Many new companies do not survive the first few years. The purpose of this thesis is to identify factors that can lead to success for small and medium-sized enterprises in Gästrikland.Method: We analysed 559 interview surveys that were collected during the years 2004-2010 and success factors were defined. Additionally, financial reports from the database Retriever were analysed.

The essays main intent is to examine whether there has been a proper implementation of the Council?s directive 1999/70/EG into Swedish law regarding the requirement for measures to prevent the abuse of successive fixed-term employment contracts. To achieve this purpose there is a need for an examination of current law. The essay also has some secondary purposes. One of these secondary purposes is the question of whether the implementation of the Council?s directive 1999/70/EG has lead to a reduction of the workers employment protection, which is closely connected to my main question and the violation case.

Today it is mandatory for every college or university student to pay a union fee to their student?s union. The fee is mandatory and is a payment for writing examinations, receiving grades. The fees purpose is also intended to secure the education quality and student influence. In the presence of the abolishment of the union fee the Swedish student?s unions stand before an uprising competition between themselves and most likely a decrease in membership.

The Swedish prehospital/ambulance organization has the last decades evolved from a transport organization to a an organization that focus on alleviate and treating acute medical conditions in the field as well as transporting patient to the emergency ward. The ambulance service is developing continually and offers today a high-tech and highly specialized nursing/care. Which in turn demand a higher standard and competence on the care provider. Ambulance mission can vary in priority and magnitude. This in turn demand a high medical competence our capacity.

Verksamheter idag bör identifiera ansvarsroller som innehar klart definierade ansvarsområden igenom hela utvecklingsprocessen, för att kunna hantera den ständigt föränderliga miljön IT-utvecklingen framkallar.I den här studien behandlas teoretiskt hur olika författare ser på ansvarsroller och ansvarsfördelning vid IT-investeringar. Därför har syftet med den här uppsatsen varit att identifiera, beskriva och jämföra olika teoretiska aspekter för ansvarsfördelning vid ITinvesteringar. Studien har fokuserat på applikationsinvesteringar men även infrastrukturinvesteringar berörs då författare specifikt tar upp detta i sin syn på ITinvesteringar.Studien är gjord med en kvalitativ metod och en explorativ, komparativ och konceptuellt analytisk ansats.För att ge läsaren en inledande bild av studieområdet har förhållandet mellan IS-arkitekturer, arkitekturfilosofier och ansvarsförhållanden beskrivits. Vi visar också hur ansvarsroller och ansvarsområden har förändrats över åren.I litteraturstudien har ansvarsroller och deras ansvarsområden enligt olika författares åsikter föreställts. Därefter följer en analys där identifierade roller från litteraturstudien har utmynnat i tre huvudroller; företagsledningen, IT-avdelningen och operativ ledning.