Farmers Cooperative has in recent years developed from national markets to cross-border, international, collaborations. One example is the merger between the Swedish dairy company Arla and Danish MD Foods, where the companies collectively are sought to reduce transaction costs and thus improve efficiency. The Swedish market for commodities (fertilizers and pesticides) in agriculture has for many years been dominated by a few large players, with little opportunity for grain associations and local grain companies to offer their customers a varied range of commodities with a competitive pricing.To change this state, a majority of Swedish and Danish grain associations and local grain companies have established a trans-national cooperation. Through the establishment of the organization DLA Agro, they offer their customers a good variety of products with competitive prices. This study investigates thus according to the theory of cooperative models to what extent and how the DLA Agro helps to create benefits for the Swedish member companies.

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

Syftet med denna kvalitativa fallstudie är att undersöka rektorernas och de offentliga kommunala styrdokumentens syn på yrkeslärares kompetensutveckling i två kommuner. Vidare är syftet att undersöka hur kompetensen kartläggs, samt hur kompetensutveckling planeras, finansieras och utvärderas för yrkeslärare i gymnasieskolan. Metoder som använts för att samla in data i denna fallstudie är analys av dokument samt kvalitativa, individuella intervjuer. Intervjuerna genomfördes med tre rektorer. De dokument som analyserats är de lokala styrdokumenten.

Introduction: Men who have sex with men (MSM) is a vulnerable group with regard to HIVbecause of biological factors, lifestyle, discrimination and, in some parts of the world,criminalization. From a public health perspective it is important to include MSM in order to securea high-quality HIV prevention but also to safeguard human rights (HR) for this group. However, itis only recently that the Swedish development cooperation agencies have begun to integrate MSMin HIV prevention. Objective: To examine how employees of Swedish institutions responsible fordevelopment cooperation manage the vulnerable group MSM when providing support for HIVprevention programs and human rights programs. Topics relate to challenges and strategies tointegrate MSM in HIV prevention, which achievements have been obtained, and how to practicallydeal with the criminalization of the group.

There have been significant changes in the agricultural sector during the past 20 years (Jordbruksverket, 2008). The development of today is towards deregulation and adaption to global market conditions. As farmers try to adapt to the changed and more competitive market conditions investments are often necessary (LRF Konsult et al, 2012). Loans to agriculture and forestry businesses have increased to record levels and debt has doubled over the past years. The financial turbulence of the past years has contributed to an increase of the meaningfulness and willingness of the banks to be able to understand and handle risks associated with agriculture and forestry (Breiding, 2010).

The global biodiversity loss is mainly due to human activities such as an intensification of forestry. Boreal forest ecosystems in Fennoscandia are characterized by disturbances such as forest fires, storms and floods. However, industrial forestry practices suppress forest fires and change the landscape, leading to a loss of habitats and associated species. Particularly lichen species with slow adaptation abilities and a strong substrate specificity face an extinction debt in boreal forests since their substrates are long-lived but no longer created. In this study the species-substrate relationship of two red-listed forest-fire dependent lichen species Carbon-icola anthracophila and C.

An Internet application, VEDAIR, for estimation of air quality in regions with small-scale combustion of bio fuel has been developed by Swedish Meteorological and Hydrological Institute with financing from Swedish Energy Agency and Swedish Environmental Protection Agency. The model contains user interface and a coupled model concept where concentrations of atmospheric pollutions are calculated for regional, urban and local contributions. In this report the model is described and a first study of air quality considering PM10 (particles with a diameter less than 10 µm) in two Swedish municipalities, Vänersborg and Gnosjö, is introduced.According to the result, there are areas with poor air quality even in smaller Swedish municipalities, mostly due to high emission from buildings with older wood heating furnace without hydraulic accumulator.In Vänersborg three areas were analysed in VEDAIR for the year 2003: Vargön, Mariedal and the downtown district. In the whole municipality the upper evaluation threshold for PM10, which is defined as 14 µg/m3 for annual average, was exceeded due to background contribution of particles. In all areas, however, the concentrations of PM10 were less than the environmental quality norms.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

Det har blivit allt vanligare att köpa och sälja företag vilket gör att företagsanalys väcker stort intresse bland revisorer, investerare och analytiker. Syftet med denna studie är att beskriva hur professionella analytiker på investmentbolag i praktiken arbetar inför ett företagsförvärv. Detta kommer förhoppningsvis mynna ut i större förståelse för hur förvärvsprocessen tillämpas i verkligheten. Studien kommer att fokusera på hur värderingar genomförs tills dess köpet är avslutat. Frågan som studien ska besvara är; Hur ser förvärvsprocessen ut för svenska investmentbolag fram tills dess köpet är genomfört?Studien använder sig av en kvalitativ metod och har genomförts med hjälp av intervjuer samt ett beskrivande företag.

Titel: En studie av enskild firma, handelsbolag och aktiebolag - Vilka fördelar och nackdelar finns inom respektive företagsform?Nivå: C-uppsats i företagsekonomiFörfattare: Camilla Köhler och Petra Alperud WennemyrHandledare: Markku PenttinenDatum: 2013-februari Syfte: Syftet är att utreda skillnaderna mellan enskild näringsverksamhet, handelsbolag och aktiebolag och dess fördelar och nackdelar. Genom den empiriska forskningen presenteras för- och nackdelar med respektive företagsform, sett ur företagarens perspektiv utifrån beskattning, finansiering, risker, bransch och storlek.    Metod: I denna uppsats har en deduktiv ansats använts. En kombination av kvalitativ och kvantitativ metod har utnyttjats.

Varje företag behöver ta ställning till val av kapitalstruktur där olika finansieringsmöjligheter finns att tillgå. Det förekommer flertalet faktorer som kan påverka företagets skuldsättningsgrad vilket kan skilja sig åt mellan olika länder. Valet av kapitalstruktur har sedan länge varit ett omdebatterat ämne där resultaten förändras över tid och är beroende av vald metod samt urval. Denna studie kommer att studera de företagsekonomiska faktorerna lönsamhet, tillväxt, företagsstorlek och tillgångsstruktur vilka är de mest frekvent använda variablerna för att studera förhållandet till ett företags belåningsgrad. Kapitalstruktur kan förklaras utifrån flera teorier som delvis motsäger varandra vilket leder till att vi kommer utgå från teorin av Modigliani och Miller, pecking order-teorin, trade-off teorin samt agentteorin för att förklara variablernas effekt på skuldsättningsgraden.

 AbstractMedia has since a long time back been writing about extensive thievery of recreational boats and their engines. The value of the stolen goods is estimated to several hundreds of million Swedish crowns per year. The widespread stealing creates a secondary market where boats sometimes are sold by sellers that do not have the rights to sell the boat. This creates risk for the buyer who most often is a private person. A situation the buyer can face is that the boat was stolen and that the original owner can demand to get the boat or engine back.

The way we design our cities today will affect the living conditions for future generations. Planning as a discipline can become crucial to attain a sustainable urban development with an increased quality of life among the urban population and an improved environment. Urban Agriculture in the Sustainable City -a case study in Managua is a Diploma Work that deal with poverty issues, aspects of sustainability and development work. We have had a theoretical starting-point, but our focus has been on the case study i.e. the practical part, that we carried out in Managua, the capital of Nicaragua. Today about half of the worlds 6,3 billion people live in cities. The demographic growth of the countryside has declined, while the population in the cities is considerably increasing.