This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

This thesis aims to find a more cost effective model for purchasing and logistics at asmall company. The studied company is a BMX (bicycle motocross) and MTB(mountain bike) retailer. The questions to be answered are: How large parties shouldbe ordered and what mode of transportation is to be used? A literature orientation ofthe field was followed by visits to the company, obtaining information from twodifferent logistics companies and interviews of four other companies in the sameindustry. The study shows that it´s difficult to develop an optimum order quantity fora small company since there often are other factors affecting how large amountshould be ordered.

During the past year it has been made possible to buy back a company?s outstanding stock. This is done in order to change the capital structure towards a situation with less equity. A change in capital structure means a change in the cost of capital for a company and by that a change in the value for the stockholder. This Master Thesis studies the relation between capital structure and business risk.

This thesis emphasizes the importance of understanding the employees? attitude and motivation towards their workplace at a company that works in the advertising business. An example company; thcommunication agency PS Communication in Stockholm, was used for the empirical part to investigate the purpose. The topic is interesting since the company works in a fast changing environment with new techniques,tools and professionals and the company is also going through an expansion that include many new recruitments.The purpose in this thesis is as follows: ?the purpose of this study is to elucidate the fate of attitude and motivation of employees in relation to the workplace during business expansion, if performance is reduced and competition increases.?The analysis and results shows that attitudes andmotivation among the employees in the workplace has deteriorated, the employees agree that it is due to expansion the company is undergoing.

Title: Globalization ? Meeting a new market Author: Anna Nubäck Supervisor: Anders Nilsson Institution: School of Management, Blekinge Tekniska Högskola Course: Master in business administration, 15 credits (FED006) Purpose: The purpose of this essay is partly to create an understanding of the decision to establish a branch in Japan and especially to look at if and how the Swedish company in this study has adjusted its corporate culture to suit the Japanese market. Method: Data is collected thru a number of semi constructed interviews. A first telephone interview was followed by an interview made face to face that was also followed up by interviews performed over telephone. E-mails have been used to clear and correct collected data. I have also studied company reports, closely related literature, articles and papers on the Internet. Conclusion: My conclusion is that the company in this study based the decision to open a branch in Japan on the demand from one big customer and the potential to grow globally.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

This report describes an investigation of the indoor climate in two different workspaces. Since we a big part of our lives are staying indoors in artificial environments, and more particularly in our workplaces, we think it would be interesting to do this investigation. The technical solutions for air treatment systems began with simple natural systems without fans and where the thermal rise of the air applied. In modern time is technical air treating systems used to take care of the fresh air supply. This type of units can supply filtered air with the right temperature to the building. Well-functioning ventilation is essential to bring clean fresh air to the room and effectively remove impurities without sound- or draught problems. The indoor climate is relevant for the output capacity.

This study focuses on how the idea of sustainability is dealt with by companies, how the idea changes when moving through a company structure and how the different individuals interpret the idea. To date, many different studies have been written on the subject of sustainability, but few share the perspective addressed in this particular study. This case study was formed at a paper mill in the central part of Sweden. Semi-structured interviews with employees working on different hierarchical levels, within the same company, were chosen in order to get an insight into how the idea of sustainability is implemented throughout an entire company. The interviews have been transcribed to help identify contrasting patterns.This study has shown that the idea of sustainability, and its context within society, differs from how the idea is perceived in the organization.

The purpose with this work is to investigate the cost to produce piglet in a case study company. The starting point is going to be the agriwise (www.agriwise.org) calculation which I am going to change and adapt to the case study company. To day the pig market is bad but we have probably reached the bottom. The market has started to rise. It is no business to produce piglets today.

 Ett passivhus är ett hus som i stort sett enbart värms upp av människorna och elapparaterna som finns i huset. Särskilda krav för att få kalla huset för passivhus måste uppfyllas.Vi har gjort en enkätundersökning på tre olika passivhusprojekt för att utreda vad de boende tycker om inomhusklimatet. De utvalda projekten finns i Värnamo, Frillesås och Glumslöv. Enkätsvaren visar att de boende i Frillesås är mycket nöjda, medan mer än 50 % av dem som bor i Glumslöv tycker att det är för varmt på sommaren och för kallt på vintern. För att utreda om de olika konstruktionerna har någon inverkan på inomhusklimatet har beräkningar och simuleringar i datorprogrammen VIP+ och IDA gjorts.

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 this study is to analyse how a distribution and sale-network for quality softwood lumber should be designed to fit sawmilling companies? business concepts, and at the same time satisfy customer needs regarding delivery time and quality aspects. This thesis work is a case study based on a sawmilling and retail company in Sweden. AB Karl Hedin is a private owned sawmilling company with 500 employees. The company?s turnover is 1500 million SEK, it includes 4 sawmills, 16 builders merchants stores and a packaging company.

This report deals with activities that from a CSR perspective are considered to create a shared value for a medium-sized construction company in Sweden. The CSR definition used in the report is the European Commission?s since it reflects the valuecreating aspects of CSR, in contrast to the traditional philanthropic aspect of CSR.Companies in the building construction industry have difficulties identifying activities that create value in society and in the company. The aim with the project is to, from a CSR perspective, identify and evaluate value creating activities in a building construction company. The activities will be evaluated with respect to competitiveness and how they can be implemented into an organization.

Isaberg Rapid AB is a company that manufactures for instance staplers and glue guns. Headquarters and main factory is located in Hestra but there are also subsidiary companies in Denmark, Netherlands, France, Spain, China and England. There are also two filial factories in France and China.Today has the company no logistic guidelines committed and that leads to problems since the salesmen promise different things to the customers. This contributes too many different logistic solutions for Isaberg Rapid AB. The company has also noted problems with returns of goods.The purpose with this task is to standardize and compile logistic guidelines, usable to all Isaberg Rapid AB's small to midsize customers.

In a time of economic turmoil and financial crisis profitability matters rise higher and higher on company agendas. Many companies are pressured to find profitability to avoid layoffs or even bankruptcy. Profitability essentially depends on the margin on the product or service sold and the costs associated with selling these products or services and hence these areas are of vital importance if companies are to improve profitability. Previous research has focused, for the most part, on product profitability while customer profitability has received less attention. This study is based on a case study of a Swedish publishing house and aims to investigate how the company?s Cost-to-Serve varies between its distribution channels.