Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

Rapporten handlar om att sätta upp en plan för implementering av ett mer strukturerat underhållsarbete på Valmet ABs gjuteri i Karlstad. Arbetet görs i kursen examensarbete för högskoleingenjörsexamen i maskinteknik på Karlstads universitet under våren 2014.Valmet har nyligen köpt upp gjuteriet på Lamberget i Karlstad. Där är det ett mycket eftersatt underhåll och finns i nuläget inte någon bra struktur på hur de arbetar med underhåll. Underhållsverksamheten är i behov av att systematiseras och integreras i Valmets övriga underhållsorganisation.Syftet med arbetet är således att utarbeta en plan för att strukturera underhållet på Valmets gjuteri i Karlstad.Arbetet är indelat i tre faser.- Nulägesanalys genom dels intervjuer av underhållspersonal samt kartläggning av utrustning- Skapa en målbild över hur man vill arbeta med underhåll, genom studiebesök hos andra liknande verksamheter, diskussioner med ledningen samt litteraturstudier.- Upprättande av plan för hur man ska ta sig dit. Vilka aktiviteter som skall utföras samt i vilken ordning, där bland annat lämpliga mätetal ska tas fram.Arbetet är baserat på metodiken TPM (total productive maintenance), det handlar dock inte om ett fullständigt införande av TPM utan begränsat till valda delar.Utifrån intervjuer med underhållspersonalen på gjuteriet samt observationsstudier och en kartläggning av maskinparken har en nulägesanalys gjorts.

It has become more common for organization to operate a lot of projects at the same time. These projects affect each other, either in way of resources or technical. Projects in a multi-project environment depend and affect each other, and in most cases they rival about resources, decision-makings and priority. To lead a project portfolio with several projects is a major challenge. The most common problems that occur are vague objective, unclear working conditions, resource shortage and problems of priority.

During the last decades the local business as well as the multinational organization hasexperienced prominent changes in the technical field. The requirements for reaching newmarkets and achieving higher efficiency in daily work have risen to a whole new level. Totake advantage of the possibilities of IT the user has to be aware of the company?s businessactivities, what shortcomings and chances of development exist today. This is what makes itinteresting to depict the current situation of the company?s business.

This bachelor thesis is a study and an evaluation of the planning and implementation of the targeted marketing campaign "Småbarnsföräldern" at a public library. The analysis is based on the following questions:? What goals does the library have with the marketing campaign "Småbarnsföräldern"?? How has the library chosen to plan and implement the marketing campaign "Småbarnsföräldern" and what role have the users had in this process?? What is the internal result of the library?s marketing campaign ? how did the staff experience the marketing campaign "Småbarnsföräldern"?? What is the external result ? how did the target group, the parents of young children, experience the marketing campaign "Småbarnsföräldern"?The method is based on a case study of a single library with a series of interviews and document analysis. The study reveals that it´s difficult to plan a marketing campaign against a target group. The target group, the parents of young children, didn?t observe the marketing campaign, two informants had noticed the poster but didn?t pay much attention to it.

The network with its virtual business structure challenge the established vertical business structure. Part of the network theory that has developed focuses on relationships that forms B2Bnetworks. One way to create a B2B-network is for independent businesses to form a organization promoting co-operation. For co-operation to be successful it requires well thought-out actions, but a lack of how these actions are implemented have been noticed. This study explores how encouragement of co-operation can be done practically.

HSB Göteborg owns and manages the property Masthugget 11:13 also called the Corvette in Gothenburg. The Corvette contains mostly office space but also shops, homes and garages. HSB Göteborg utilizes approximately 5000 square meters to its headquarters but in December 2014 they will move operations to Johanneberg Science Park. The risk of an increased proportion of vacancies in combination with relatively low rents and other tenant terminations allows HSB to ask for a future plan for how the real estate should be developed in order to remain profitable.Through studies of the area, urban office prospects, property current status and legal and economic conditions have different potential types of businesses been evaluated. City Planning Office program proposal forms the basis for the analysis of future plans for the area.

Urban planning in Sweden goes back to a prolonged tradition, and even since the beginning of the 16th century there´s been general plans for urban planning for cities in Sweden.Nowadays every municipality has a directive from the government to establish or re-new the general master plan covering the whole municipality every 4th year.The aim of this paper is to illustrate and shed light on the extent for the planning document and guidelines, and how they change from every active period and in what extent the provisional planning reaches its visions regarding the outcome of the actual city growth. This study was completed by studying the position of every apartment building that?s been constructed for the chosen area over the years of 2000 - 2014 and draw comparisons between the current master plan main visions regarding constructions ? and comparing the two separate visions to pin out the differences in the same subject.The result shows that there are some deviations from the plans but not as much as one would have thought in the city growth, and some deviations from the different planning documents. Some of the deviations was greater than others but overall the visions was about the same..

Planeraren har ett yrke som kan vara svårt att beskriva och flera olika benämningar används för samma profession. Rollen har förändrats och planeraren har gått från att vara autonom expert till att i större omfattning agera samordnare styrd av politiska viljor. Jag anser att det finns en viss otydlighet kring planerarens uppgifter och hamnar ofta i diskussioner om stadsplaneringens mindre åtråvärda konsekvenser och önskar därmed kunna ge en så rättvis bild av min blivande yrkesroll som möjligt.Denna uppsats syftar till att ta del av debatten kring planerarens profession och utveckling i media, och uppsatsen berör huvudsakligen begreppen profession, roll och kompetens. Tidskriften PLAN utgör källa för de artiklar som används för att representera debatten. PLAN ges ut av Föreningen för Samhällsplanering och kan ses som planerarkårens interna organ.Resultat kan sammanfattas till att det råder enighet kring att planerarrollen förändrats i takt med att antalet aktörer i planeringen ökat och därmed också komplexiteten i processen.

The focus of this thesis is a specific part of Swedish library policy called library plans. A library plan is a political document created with the purpose of constituting a platform for co-operation between different library systems within a municipality, e.g. through determining and analysing the needs for library activities within municipalities in Sweden.This thesis´ aim is to investigate whether library plans are, or can be used as, a tool for change and thereby increase legitimacy for public libraries in Sweden.We have examined aspects of library plans using theories from change management to determine whether these plans include tools focusing on conditions in organisations that could result in an improved and stronger position in the society for public library. Through the use of theories from new institutionalism we opted for an understanding of the interaction between the libraries and the context in which they are part of.Upon examining 23 library plans, we discovered similarities as well as diversities among them. From our study we have drawn the conclusion that it is important to analyse the specific needs of each different municipality and to consider these individual conditions and needs when developing and composing the library plan.

Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

The aim of this investigation work " What was it called...Equality...? is to study a clinics current gender equailty plan from a gender approach and by a field survey see if, and in that case, how it can be improved. A connection between existing gender norms and gender power strukctures is applied in the results of this survey in order to illustrate their significance from an individual as well as a structural perspektive.The survey has been carried through by a field survey as well as a discourse analysis as method. Yvonne Hirdmans gender power system is on of the main theoretical points of departure.The results that I have achieved in this essay is that gender can be looked at in different ways within the labour market where women have the main responsibility over the family and are considered more nursing then men. Men on the other hand are thinking of their carriers and have higher salary requirements.

A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.

This study examines how management consulting firms work with business- and functional strategy and how these strategies are interrelated. More specifically we focus on business strategy (business unit level) and knowledge strategy (functional level) and whether these are aligned or not, i.e. whether strategic congruence exists.A number of recent studies have examined the importance of business strategy and knowledge strategy in management consulting firms separately, but few have pointed out the importance of the alignment between them. With this study we contribute to the strategic field of research with a model that describes how management consulting firms should work with their knowledge strategy given their business strategy. The model is developed through a synthesis between theories in the field of strategic congruence, business- and functional strategies and thereafter tested by an empirical case study of six management consulting firms.

A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.