The contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

Title: Bergslagens Sparbank ? A market survey of the bank?s corporate customer?s attitudesSeminar date: 2010-02-05Course: Individual essay, 30 higher education creditsAuthors: Mathias Lindberg, Bogdan EfimovAdvisor: Pia LindellKey Words: relationship marketing, finance industry,  customer satisfaction, customer loyaltyPurpose: The purpose of this essay is to try to identify those factors that lead to customer satisfaction and customer loyalty among the corporate customers to Bergslagens Sparbank. The purpose is also to find out what the corporate customer think about Bergslagens Sparbank and why they think as they do.Method: For this essay the authors have chosen to use a combination of qualitative and quantitative methods. The reason for that a combination of these methods have been chosen is because the authors thought that it was a proper way to answer the essays main questions since these questions are of both qualitative and quantitative nature. Further the essay is built on an abductive approach.Conclusions: We have identified several factors that create customer satisfaction and customer loyalty among the corporate customers to Bergslagens Sparbank.

The Irish immigrants have been an important part of London throughout the centuries. Their presence can be found from the 17th century and onwards. Initially occupied as seasonal workers in agrarian fields the Irish later found alternative ways of supporting themselves as the Industrial Revolution transformed the whole of England. Despite their vital importance to the construction of what was to be known as "the modern Babylon" the Irish have been victims of both social prejudice and maltreatment. Some historians have imposed a comparison between the Irish in England and the African slaves in the United States.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

Purpose: The purpose of the essay is to result in recommendations for how non-profit organizations work with signing new and keeping existing donors can be improved.Methology: The thesis has a hermeneutic view. It does not have the intention to lead to generalizations, although the result could lead to new knowledge, increased  understanding and deepened insight based on well thought-out interpretations. Furthermore, the thesis has a deductive approach. The research method is qualitative and the objectivity has been sustained by not enter personal values and views until the discussion section. It is a case study and semi-structured interviews have been done with two non-profit organizations, two individual donors and three donating/sponsoring companies.Theoretical perspective: The essay proceed from theories in development, fundraising, communication and customer relations.

The survey Distanshandeln idag 2005, made by the Swedish postal service, tells us that web shops started to pop up in the 1990´s and began competing with the catalogue sells in the end of the decade. Ten years ago, it was said that the web shops would take over the distance trade market. Today we know that did not happen. Internet shopping accounted for 4, 2 % of all distance shopping in Sweden last year. Our inquiry is guided by the observation that the catalogue is still in use and moreover, it seems to have changed very little from when we were kids.

The background to this paper is the fact that many products are demonstrated to show the consumer value of the product. This is generally the fact when it comes to agricultural products, such as tractors. The growing number of models makes this even more import for the retailer to perform a demonstration that really catches the interest of a prospect customer. One problem is that these demonstrations are expensive and many small retailers have difficulties to afford demonstrations of every model. Together with Åhmans Traktorcentrum AB a market investigation was conducted. The company has its primary sales area in the region of Östergötland and north part of Småland. Åhmans Traktorcentrum AB is a John Deere dealer.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

This study aims to map out the degree of mediatization present in the communication between Swedishpublic service journalists and politicians in the 2014 election campaign. In doing so we chose to look at thepresence of media logic in their communication with each other. Specifically, we have used the pre-electioninterviews with the party leaders from Sweden?s two biggest parties. Furthermore, we have chosen to focuson Sveriges Radio, the Swedish public service radio company.Sveriges Radio concists of four different radio channels, of which we have chosen to focus on the channelsP1 and P3, the first having a somewhat more ?serious? profile, focused on producing quality news and otherjournalistic products, while P3 is leaning towards a younger audience and describes its own work as ?soft,humorous and important radio?, mixed with music and other forms of entertainment.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

This bachelor thesis is about civilian marching bands in the province Värmland industrial communities, with a focus on Degerfors, Edsvalla, Gruvön, Nors, Slottsbron, and Vålberg bands. Degerfors, Gruvön, and Slottsbron bands are three corps that still operates concerts and performances. The other three unions are defunct.In Värmland, there were many mills that were operating well into the 1900s, roughly speaking there were about 25 mills in various industrial areas. These mills had operations in glass, iron, and paper, each user had a band at least a brass sextet and today there are only eight bands left in Värmland. Bofors in Karlskoga, Charlottenberg, Degerfors, Dejefors, Gruvöns in Grums, Hagfors, Skoghall, and Slottsbron bands.What is the reason that so many bands have disappeared? To answer the question I have investigated the importance of four factors have had for the unions: finance, recruitment collaboration with the music and arts, as well as cooperation with educational associations.The results show a marked reduction in civil bands, from about 25 corps to eight corps today.