During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

Organizations are about people in interaction. Human itself is complex, and the complexity increases when people are grouped. When creating groups there is a need for a structure, an order between the people in the group. Companies have an organization - riding school is also a company and should have an organization. Many studies have been done related to the riding school but there is no documentation about organizations at riding schools, and a research is needed. The aim of the study was to clarify if riding schools in Sweden has a well considered organization.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

A debate in finance is whether a random investment gives the same return as carefully choose and valuing an amount of shares to invest in. Stock valuating Stock valuation is often done by fundamental valuation models, based on the company's underlying character, which tries to put a correct price on the stock. Today there are several different valuation models that can be used for this purpose. Since valuation models are only mathematical, equity research is underpinned by more subjective assessments about the company and its future.The purpose with this thesis is to describe which valuation models that are used by professional stock analysts, but also to see if the reliability on the equity research is affected by the used model to valuing the company. Furthermore, we want to see if the job that?s been done to understand the company, measured by the equity research quality, impact the reliability on the equity research.In this thesis, we have, to achieve our purpose, conducted a quantitative content analysis of 164 equity research done by professional analysts at firms listed on the Stockholm Stock Exchange. With basis in previous research, we have developed a method for determining the valuation model that is used in the equity research, the reliability on the equity research and a framework for assessing the quality of the equity research.In the theoretical framework the valuation models involved in our study are described, previous research on the reliability on the equity research and their practical use.

In recent time, agile methods have been devoted much attention, and the concept is widely used in the IT industry in particular. An increasing number of companies are interested in this way of working. The following report is the result of a study on the ability to create value for customers in business development through the use of agile methods. We ask what the advantages and limitations of agile methods are in the creation of customer value. Grounded Theory and an initial literature review was used to answer this question.

Uppsatsens syfte har varit att ge indikationer på förekommande CSR-verktyg och arbete relaterat till socialt hållbart företagande samt dess effekter inom svenska statliga företag. Genom att relatera de statliga företagens hållbarhetsarbete med dess effekter kan uppsatsen bringa information till detta, hittills, outforskade område samt visa på vilka utfall detta socialt hållbara arbete kan medföra. Uppsatsen använder som ansats och metod jämförande dokumentstudier av tre statliga företag ? Apoteket, Systembolaget och Bilprovningen ? valda utifrån ett idealistiskt urval till följd av deras framträdande roll inom hållbarhetsarbete bland statliga företag. Insamling av material genomfördes med hjälp av företagens hållbarhetsredovisningar samt andra tillgängliga informationskanaler. Undersökningen visar på både likheter, skillnader och mönster mellan studiens tre statliga företag. CSR-inriktade verktyg och processer existerar inom företagens uttalade strategier och planer, dock finns ett behov att förbättra processer kring uppföljning för att försäkra sig att arbetet drivs igenom enligt planerna samt att lärdomar kan dras från de utfall arbetet medför..

I en allt starkare och påtagligare konkurrens är det viktigt för organisationer att få tillgång till väsentlig och korrekt information. Således ligger det en stor vikt vid att kunna urskilja sanningshalten i informationen för att de ska kunna ta väl underbyggda beslut. Av den orsaken har allt fler organisationer börjat implementera en enhet som samlar in, analyserar och sprider informationen. Denna enhet brukar betecknas som omvärldsbevakningsfunktion eller Business Intelligencefunktion. Syftet med uppsatsen är därför att se i vilken utsträckning konkurrensutsatta organisationer uppfyller kriterierna i vår teoretiska syntes för en väl fungerande omvärldsbevakningsfunktion.

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

There are many elderly buildings, particularly those constructed during the million program, in need of renovations and plumbing replacement. An alternative to the traditional plumbing replacement is the relatively new and untested technique called relining. The purpose of the study is to thoroughly investigate the different types of relining that are currently available on the market to help enhance Peab?s knowledge before purchasing relining services. The theoretical part of this report is based on relevant information provided from companies, previous studies, investigations and reports within the area.

 The purpose with my study was primarily to illuminate the students' expectations on gained knowledge during their studies at the upper secondary school Hotel- and Restaurant program, and to what extent these expectations were fulfilled. Secondarily, the purpose was to compare the students' expected and perceived knowledge with the program goals set by the Swedish government and the knowledge requirements expressed in a pilot study made by the Education council of the Hotel and restaurant business (UHR, 2007).I chose a quantative approach and I used an anonymous group enquiry among students at the Hotel- and Restaurant program at two different upper secondary schools to carry out my study.Tendencies in the result suggested that the students at the Hotel- and Restaurant program expected high knowledge level within the competence areas of Guest reception and communication, Cleaning and hygiene, Cooking of cold and hot dishes and Waiting. The expectations were not big within the areas Computers and Internet and Business economics and management.Fulfillment of expected knowledge tended to be high within the areas where the expectations were big. It might therefore be a good investment for schools to work on the student expectations to increase motivation within the low expectation areas.A confrontation of the tendencies in the result with the program goals and the competence requirements expressed in the UHR study, suggested that the upper secondary Hotel- and Restaurant education might focus some more the areas of Guest reception and communication, Beverages and Organization of banquets. Business economics and management should be given much more weight..

Tendensen att försöka hitta de affärsmässiga argumenten (business case) för CSR (Corporate Social Responsibility eller företagens sociala ansvarstagande) började framträda på 1990-talet. Vetenskapsmännen insåg då att en enda forskningsdisciplin inte kan förklara hur företagens arbetssätt med CSR-frågor kan förbättra deras ?bottom line? och således bidra till en hållbar utveckling av samhället. Både teoretiker och praktiker har vänt sin uppmärksamhet mot framgångsrika företag (bästa praxis).  I korthet innebär ett business case inom CSR ett besvarande av frågan ?Vilka fördelar har företagen och samhället av CSR??.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

By studying the forms of work and methods teachers choose for their teaching on the Business and Administration Programme and by examining the experiences gained by these teachers, I hope to gain a clearer insight into how the demands of national policy/governing documents are met in the actual teaching of the courses within the programme. In my qualitative study,teachers in a team from a Business and Administrative Programme have been my informants. The team combines multiple forms of work and methods in line with the intentions of the national policy/governing documents. Students usually have an unbroken school day with block teaching where they work with case studies and interdisciplinary  work. Morals and ethics are integrated in class.

Account receivables tie up large amounts of capital in. Various reports show that the actual time for customer to pay their invoices is getting longer. This is a problem both from a society and a business economic perspective. The purpose of the essay is to find out if Swedish companies have longer credit days than normal contractual terms of payment and if so, can the business cycle or the geographical distribution of sales have an impact and does it make a difference if the companies have an active monitoring of the actual customer credit days. To answer this, we studied 12 listed companies in four different sectors between the years 2000-2008. In the analysis, we reason about the results of the study and how the various factors may have influenced the outcome.