Generally in Macedonia keeping farm records and farm business planning is not often practiced like an ordinary activity in farming. Therefore one of the crucial things to do it is to comprise and continuously practice record keeping of farm data. The efficient and justified farm business planning should be based on farm records about the previous work of the farm, which will bring a structured approach for planning all the activities, as well as provide a good basis for attracting investors and creditors for the additional expansion of the business.Given that sheep breeding holds an important part of the livestock production in Macedonia, there is a need for adding analytical sheep enterprise budgets to support the farm business planning process at sheep farms.The aim of this research was to develop sheep enterprise budgets created on the best production practice for Macedonian conditions of breeding and test their applicability into the farm business plan model Agriwise Macedonia. The sheep budgets were composed with a process of data collecting consisted of direct farm data (for the cases), expert's consultation and relevant desk research, as well as a literature study. The aim of doing it was to attain more accurate calculations of the enterprise budgets, which will result in a more precise outcome in the farm business plan model Agriwise Macedonia.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

Organizations are about people in interaction. Human itself is complex, and the complexity increases when people are grouped. When creating groups there is a need for a structure, an order between the people in the group. Companies have an organization - riding school is also a company and should have an organization. Many studies have been done related to the riding school but there is no documentation about organizations at riding schools, and a research is needed. The aim of the study was to clarify if riding schools in Sweden has a well considered organization.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

In recent time, agile methods have been devoted much attention, and the concept is widely used in the IT industry in particular. An increasing number of companies are interested in this way of working. The following report is the result of a study on the ability to create value for customers in business development through the use of agile methods. We ask what the advantages and limitations of agile methods are in the creation of customer value. Grounded Theory and an initial literature review was used to answer this question.

Uppsatsens syfte har varit att ge indikationer på förekommande CSR-verktyg och arbete relaterat till socialt hållbart företagande samt dess effekter inom svenska statliga företag. Genom att relatera de statliga företagens hållbarhetsarbete med dess effekter kan uppsatsen bringa information till detta, hittills, outforskade område samt visa på vilka utfall detta socialt hållbara arbete kan medföra. Uppsatsen använder som ansats och metod jämförande dokumentstudier av tre statliga företag ? Apoteket, Systembolaget och Bilprovningen ? valda utifrån ett idealistiskt urval till följd av deras framträdande roll inom hållbarhetsarbete bland statliga företag. Insamling av material genomfördes med hjälp av företagens hållbarhetsredovisningar samt andra tillgängliga informationskanaler. Undersökningen visar på både likheter, skillnader och mönster mellan studiens tre statliga företag. CSR-inriktade verktyg och processer existerar inom företagens uttalade strategier och planer, dock finns ett behov att förbättra processer kring uppföljning för att försäkra sig att arbetet drivs igenom enligt planerna samt att lärdomar kan dras från de utfall arbetet medför..

I en allt starkare och påtagligare konkurrens är det viktigt för organisationer att få tillgång till väsentlig och korrekt information. Således ligger det en stor vikt vid att kunna urskilja sanningshalten i informationen för att de ska kunna ta väl underbyggda beslut. Av den orsaken har allt fler organisationer börjat implementera en enhet som samlar in, analyserar och sprider informationen. Denna enhet brukar betecknas som omvärldsbevakningsfunktion eller Business Intelligencefunktion. Syftet med uppsatsen är därför att se i vilken utsträckning konkurrensutsatta organisationer uppfyller kriterierna i vår teoretiska syntes för en väl fungerande omvärldsbevakningsfunktion.

The idea of this thesis emerged from our common interest to explore the life cycle of Swedish tourist destinations. This study has historical features since we tried to identify crucial historical and current push and pull factors, which influenced destinations upturns and downturns. In order to achieve our primary goal and identify those factors, we made two case studies. We chose Åre and Mölle as our cases and these two areas will represent Swedish destinations, and their life cycles, as a whole. The destinations? developing processes and their nowadays profile are not the same as for two hundred years ago which was a reason and motivation that made us start exploring this specific subject.

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

The purpose of the study is to investigate and elucidate how low-cost airlines can influence and develop tourism in a region. In order to bring about the purpose the author used two research questions. Have low-cost airlines contributed to regional development? How many additional visitors have low-cost airlines contributed to Stockholm? In order to answer these questions a survey was carried out at Arlanda airport and statistics were collected. The results of the study show that there has been a regional development.

In this essay I point out that the presence of  ?Otherness? plays a key role in the novel The Beach by Alex Garland, and that the text relates to a colonial literary tradition. I?ve mainly used the distinction of Otherness and cultural representation presented by the postcolonial theorist Edward W. Said to guide me.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Titel: Malaysia och Thailand som turistdestinationer - ur ett svenskt perspektiv.Författare: Isabell Gustavsson & Maria Hovold.Nyckelord: Malaysia, Thailand, destinationsutveckling, massturism och sexturism.Syftet med uppsatsen är att undersöka vad studenter från Linnéuniversitetet i Kalmar har för uppfattningar av turistdestinationen Malaysia. Genom att även jämföra respondenternas uppfattningar om Thailand vill vi nå en djupare förståelse om detta ämne. Vår frågeställning är; vad har studenter från Linnéuniversitetet i Kalmar för uppfattningar av turistdestinationen Malaysia respektive Thailand?Vi har genomfört en kvalitativ studie genom fyra fokusgrupper med studenter från olika fakulteter vid Linnéuniversitetet i Kalmar. Vi har även intervjuat Stephan Hoffström som är marknadsföringschef på Malaysia Tourism Boards kontor i Stockholm.Studenterna tyckte att Malaysia och Thailand är två länder som erbjuder liknande klimat, stränder och värme.

There are many elderly buildings, particularly those constructed during the million program, in need of renovations and plumbing replacement. An alternative to the traditional plumbing replacement is the relatively new and untested technique called relining. The purpose of the study is to thoroughly investigate the different types of relining that are currently available on the market to help enhance Peab?s knowledge before purchasing relining services. The theoretical part of this report is based on relevant information provided from companies, previous studies, investigations and reports within the area.