This paper discusses the strategy and strategic change in the Swedish freight forwarding business and analysis factors that influence the forces of the business. Three companies of various sizes are chosen to be investigated as a case study, outline that cost leadership and differentiation are both important strategies for companies to compete in the market. However, companies outpacing competition do not only pursue either of the two strategies, the need the ability to add one (cost leadership) to the other (differentiation) in relationship to environmental change over time..

When a company seeks to enter a new market, the multiple choices of possible new business relationships exist. Further, establishing new relationships is a time-consuming procedure associated with high uncertainty and high costs. Hence, if the firm does not succeed in pinpointing the most suitable business partners to collaborate with, the firm may both forfeit other possible good relationships, as well as resources invested. Based on this notion the aim of this thesis is to explore how a manufacturing company can base the selection of future dealership Business-to-Business partners by evaluating indicators of a possible business relationship?s potential to become successful. The choice of focusing on the Business-to-Business relationship between a manufacturer and a dealership company originates from being influenced by the issues facing the Swedish agricultural machinery manufacturer Väderstad-Verken AB, who is putting attention to explore the US market.

The main purpose of this study is to investigate the needs of pre-commercial thinning on private owned forest properties, which is considered to be increasing. The reason is believed to be the high cost of labor that pre-commercial thinning brings. Furthermore thinning is costly, the revenue created through pre-commercial thinning are post-poned until the first thinning. The study was made through a survey among members of Mellanskog forest owners association. The survey was distributed by e-mail. The time to answer was set to two weeks. The answers indicate that the most common reason why the pre-commercial thinning is delayed, or not done at all, is the forest owner?s lack of time.

This paper deals with the opportunities for the technique of condensation, for wood fired household heaters, on the Swedish market. In this project the condenser is preceded by a scrubber and both energy exchange and separation of unburnt particles have been studied. The facility studied is connected to a wood stove at 30 kW. The tests would show that the effect from the stove never reached above 16 kW. This might be a result of the low temperature of the water going into the stove, from the condenser. In addition to this the wood was not of highest quality and the stove could have needed some maintenance before the tests.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

In today's fast-paced, intense and complex media environment, it is hard for non-profit charity organizations to reach out and get their messages heard.In this study we examine whether the theories of advertising signaling also applies for charities. Past studies of the signaling theories indicates that higher perceived advertising expense leads to more positive effects on purchase behavior and brand perceptions. However, we believe that this does not apply for a charity organization. We argue that since charitable organizations have a fundamentally different mission than commercial companies, they will need different ways to signal quality and credibility, and therefore the common signal-theories will not hold for these organizations.To test our hypotheses, we conducted two surveys where the respondents saw one of five versions of the same ad for a well-known Swedish charity organization, or one of two ads for a commercial corporation. The ads had been manipulated to simulate different levels of perceived cost.Our results shows that perceived ad cost only affects attitude towards the ad if a charity was the sender, whereas perceived ad cost affects intentions, attitudes and credibility if a commercial corporation was the sender.

This essay examines how the meaning of an absurd play may be affected by how the reader understands the text. To address this problem I have turned to Wolfgang Isers theory of reception. Primarily I have taken on that the creation of meaning comes about when the reader fills in blanks in the text. I have also used Martin Esslins work on the theater of the absurd. I have mainly studied his research on Harold Pinter.

This Master thesis was written for Lantmännen Agroetanol in Norrköping concerning the layout of their finished goods inventory and unloading of feed after introducing a new product mix. Lantmännen Agroetanol has two production lines which produces feed. Both lines lead to six silos, used as inventory of finished goods. The feed from the two production lines differ in terms of quality, where as Lantmännen Agroetanol wants to separate their finished inventory in order to charge a higher price, by selling the better product as a premium. With two different feed products the yearly revenue is expected to increase which motivates a research about the current capabilities and necessary changes to be made in the factory.

Specialarbete, 15 hpSvenska som andraspråk, SIS 133VT 2012 Handledare: Håkan Jansson.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

Rising energy prices and higher energy demands have led to an increased focus on energy efficiency, in particular in the real estate business, where high potential for energy savings exists. Within the next few years, buildings that were constructed in the sixties and seventies will be in need of renovation. One of the challenges of these renovations will be to improve energy efficiency. A real estate company that is facing this challenge is Uppsalahem AB, based in the city of Uppsala, Sweden. This study focused on analyzing energy efficiency measures when renovating old buildings.

In this essay dog as a compatible model were put against human. The major histocompatibility complex (MHC) genes were compared between dogs, human, cat and mouse. To evaluate dog as a model and study similarities and differences was the aim with this review. Dog as a model contributes to understand mechanisms behind autoimmune diseases and showed clearly histological similarities between human and dogs concerning the skin disease mucous membrane pemphigoid (MMP)/cicatricial pemphgioid (CP). Further genetic evidence motivated the choice of using dog as a comprehensive model when the MHC-complex correlated with hypothyroiditis in Doberman dog as it does in human. Physiological similarities with low levels of thyroid hormones (T3 and T4) together with high level of thyroid releasing hormone (TSH) were found in the same way as in human.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Sydved Energy AB. The aim of the work was to compare the operational productivity between two kinds of forwarders for extraction of harvesting residues, one forwarder with a special compression device and one ordinary, slightly modified forwarder. Two sites were studied for each forwarder. The study shows that the annual production was about 11,000 m3 higher for the traditional forwarder. The cost for the traditional forwarder was SEK 0.9 lower per m3.

  iiiAbstract?We are living in a time of project. Everything becomes project. All development, all efficient,all changes are running as project?.

Optimizing energy systems is, in Sweden, as in many other countries, of growing interest. District heating systems are no exception. In 2012, 285 out of 290 municipals in Sweden had district heating in use and the majority of these systems have a higher return temperature than that which is possible with an error-free substation of day current technology. To, when possible, lower the return temperature is a way of increasing the effectiveness of the district heating system.This study means to investigate, through simulations and calculations, how big of a reduction in production cost a lower temperature in the city of Ystad?s district heating system would correspond to.