Large-scale land investments is not a new phenomenon, but increasing prices on food and agrofuels have inflated prices on land and has led to an enhanced interest in landinvestments from a range of different actors. The ProSavana project in the Nacala corridor in the Nampula province, northern Mozambique is a large-scale land investment with the purpose of establishing intensive commercial agriculture and is planned to be implemented this year (2013). The project is financed by Brazil and Japan in collaboration with the government of Mozambique. It is not quite clear how large-scale land investments affect the areas they are implemented in and how they can affect the possibilities for sustainable development in these areas. Both opportunities and problems can be observed within the social, economic and ecological dimensions of sustainable development.

Ocean Thermal Energy Conversion, OTEC, a technology using the temperature difference between cold deep seawater and warm surface water, can extract the work in the form of electricity. OTEC gives also synergies of drinkable fresh water. The temperature difference has an impact on the efficiency of the technology, which means that the feasibility of OTEC is geographically limited. The project intends to explore the possibility of replacing the atoll Tarawa?s present electricity generation with an OTEC plant and to explore synergies. In the present situation all of Tarawa?s electricity is generated by fossil fuels.

SyfteVårt syfte är att få en djupare förståelse för vad som motiverar företag som erbjuder köpeskalas och hur dessa företag genom värdefulla kundupplevelser och effektiva arbetsprocesser tillfredsställer både barn och föräldrar samtidigt som verksamheten är lönsam. Med koppling till detta syfte har vi valt att använda följande tre forskningsfrågor:Varför motiveras företag att erbjuda köpeskalas?Hur kan företag erbjuda en köpeskalasupplevelse som gör både barn och föräldrar nöjda?Hur bör företag utforma köpeskalaserbjudandet för att vara lönsamma?MetodVi har valt att ha en kvalitativ metod då syftet med studien har varit att få en djupare förståelse för köpeskalasbranschen. När vi har arbetat med teorin och empirin har vi växlat mellan en induktiv och deduktiv forskningsansats, alltså har vår studie varit abduktiv. Empirin består av semistrukturerade intervjuer med respondenter från olika företag i Kalmar.SlutsatserVår studie har kommit fram till att företag motiveras att erbjuda barnkalas för att skapa och utveckla långvariga relationer, generera positiv word-of-mouth, bidra till ökad inkomst, förbättra tillgängligheten och forma en bättre arbetsplats.

Ocean Thermal Energy Conversion, OTEC, a technology using the temperature difference between cold deep seawater and warm surface water, can extract the work in the form of electricity. OTEC gives also synergies of drinkable fresh water. The temperature difference has an impact on the efficiency of the technology, which means that the feasibility of OTEC is geographically limited. The project intends to explore the possibility of replacing the atoll Tarawa?s present electricity generation with an OTEC plant and to explore synergies. In the present situation all of Tarawa?s electricity is generated by fossil fuels.

Approximately 4000-5000 hectares, of SCA´s forest land area in Västerbotten, are in need of pre-commercial thinning (PCT) every year. Within the management district, the areas annually treated with PCT must increase, in order to decrease the area with an urgent need for PCT. This can be done by employing more forest workers or entrepreneurs, by mechanized PCT or by an extended season for PCT. Positive experiences from a private forest owner, who started to carry out PCT when the first snow came and then continued for several months, gave an idea to investigate the possibilities to prolong the season of PCT. The purpose of this experiment was to compare PCT carried out when there was snow on the ground with PCT performed when there was no snow on the ground.

Idag är företags årsredovisningar ett viktigt instrument för att minska den osäkerhet och informationsasymmetri som existerar mellan företag och investerare. I denna studie ses därmed agent- och principalteorin som den överordnade teorin då studien utgår ifrån att företagsledningen i det valda tjänsteföretaget innehar mer information än investerarna. Till skillnad från tidigare, då innehållet i årsredovisningar till stor del endast innehöll finansiella redogörelser, så fungerar årsredovisningar idag som en viktig marknadsföringskanal för företag. Årsredovisningar ska informera investerare om företagets verksamhet samt därmed legitimera företaget. Denna kommunikation till investerarna via årsredovisningar är en svår och komplex uppgift, speciellt i tider som karakteriseras av ekonomisk kris.

In a time of fierce global competition, where an immense amount of commercial messages reaches consumers around the clock and in every conceivable context, companies constantly seek to find new ways to reach out with their product. One way to do so, that has increased in popularity in recent years, is the use of gift bags. A gift bag may contain samples, miniature products and even products in full size, as a rule from several different brands, which the recipient receives free of charge. The gift bag is typically distributed at some form of event, such as store openings, fashion shows, theme parties and the like, and the receiver of the gift bag can then evaluate the content without any obligation to purchase. The ambition of the companies that choose to participate with their products in a gift bag is, of course, that the recipient will find their products satisfactory, and ideally, that he or she will continue to consume the brand in the future.There are numerous scientific research contributions related to the use of free samples, but very few that concern the gift bag, where a collection of samples from different sources and brands appear.

AIM This report studies the Swedish vintage store company Myrorna from a branding perspective.METHOD The study has applied the qualitative method where four personal interviews have taken a fundamental ground. The four respondents are taken from different professionals and from different positions by the reason that the brand would be based on a fair assessment. The study is obtaining data that further was collected from the library of University of Gävle, the articles from Emerladinsight.com and remaining pictures- and text materials is taken from the organization Myrorna. The theoretical material have been adapted on the brand Myrorna and then been used to analyze the empirical part. From the general impression that portrays the brand the researcher leads the discussion.RESULT AND CONCLUSION The result shows that the brand Myrorna in some extent do not fulfill the image the brand in the media mediate, between the illusion and the reality there is an empty space according to the research.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

Profit in first commercial thinnings of today is hard to achieve. This is because of prevailing pulpwood prices and because of high costs of logging and transport. To reduce these costs higher productivity is advocated. One way to increase the productivity is the use of multi-tree handling harvester heads. The aim of this study was to calculate logging and transport costs in first thinnings, where multi-tree handling has been used.

This paper aims to explore the phenomenon urban wind energy, its visual effect on built environment and the factors that affect the opinion towards new elements in the city. A place study of the city Gävle serves as a complement to the theoretical part of the paper. The theoretical discussion opens with an account for the technical and economical conditions of urban wind energy. It presents the technical basics, different types of turbines and a discussion occurring wind related techniques in built environment. Today, the knowledge of how the wind moves and acts in the rural landscape is quite good.

Många organisationer fokuserar idag alltmer på frågor som rör hållbar utveckling. Företag har idag ett ansvar till samhället och termen CSR (Corporate Social Responsibility) används för att definiera detta ansvar. Företagens sociala ansvar är en idé om hur ett företag kan påverka samhället från tre perspektiv och det är de ekonomiska, miljömässiga och sociala delarna i samhället. Genom att ta socialt ansvar kan företaget bidra till utvecklingen av ett hållbart samhälle. Detta arbete är en kvalitativ studie och den identifierar, undersöker och analyserar om hur Danske Bank tar ett samhällsansvar och hur de arbetar för att uppnå en hållbar utveckling i samhället.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

The Effects of dietary biotin supplementation on hoof health in Swedish dairy cows - a controlled cohort field study. The aim of the present degree project was to investigate the effects of biotin supplementation on hoof health in dairy cows. The experiment was performed as a controlled cohort study in three commercial farms in western Sweden from January 2002 to October 2002. The cows were all housed in cubicle systems with transponder concentrate feeding systems. Within each farm the cows were allocated to either biotin or control treatment. The biotin groups received 20 mg of biotin per cow and day, starting 14 days before expected calving.

En fusion innebär att ett företag övertar ett annat företags tillgångar och skulder utan en mellanliggande likvidation. För företag som är i behov av att gå samman i större enheter, för att rationalisera verksamheten och uppnå synergieffekter, kan en fusion kan vara lösningen. EG-direktivets regler utgör grunden till den skatterättsliga definitionen om fusion och har implementerats i svensk skatterätt i 37 kapitlet IL om fusioner och fissioner. Grundtanken bakom inkomstskattebestämmelserna kring fusioner är att fusionen inte ska leda till en skattebelastning för företaget. Verksamheten behöver inte upphöra och kan fortsätta vidare fast i en annan regi.