All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

The report comprises two separate parts:part 1:  Temperature needs for district heating in the paint shop for axles in building 210part 2:  Energy and low temperature waste heat solutions in heating and cooling systems for   building 64 with surroundingsThe paint shop for axles in part 1 has air quality requirements in places for coating of axles. Toachieve desired air properties there are different process ventilation systems, which consist ofventilation coils for heating and cooling, plus air humidifier. The ventilations coils for heating usedistrict heating. Today the ventilation coils use water of 100°C to achieve necessary air demands inthe coating boxes. This part of the report investigates whether the existing system would achievethe air requirements with a water temperature of 75°C instead of 100°C in the ventilation coilsduring the coldest parts of the year.

In the middle of Australia there is a city called Alice Springs. The city has one of the highest amounts of daily sunshine hours and sun irradiation in the world. The Australian Government runs a project called Solar Cities, and Alice Springs is one of the participators. The main part of the goal with the Solar Cities project is to increase the amount of electricity generated by solar power and by doing that lower the impact on the environment. This thesis examines the possibilities for construction of a large scale solar power plant in Alice Springs. This is done to determine the potential of creating a more sustainable energy system in the city.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

The struggle for the customer has become a priority for the fashion industriesconsidering that it is the customers? willing to shop that guarantees theircontinuous survival on today?s competitive market. To keep the customer happyand satisfied, should be their priority as this leads to an economic advantagesince the customer becomes the companies strongest allay with help of the socalled ?word of mouth? effect. The positive response is then transmitted fromthe customer, acting as a spokes- person for the company.

The purpose of this thesis has been to determine experimentally how good a peltierelement is to convert waste heat from wood burning. Three different peltier elementswere used in a comparison study. The comparison was mainly done to know howmuch power could be obtained from each element. Even, a circuit with a step-upfunction has been created to give a higher output voltage than the peltier elementitself. The result of the experiments was a low output power, the highest valuereached 2.18W.

Opcon Powerbox is a product developed by Opcon together with the underlying company SRM (Svenska Rotor Maskiner) where surplus heat from the industry is used through an Organic Rankine Cycle (ORC)?process to produce electricity. An ORC-process is a thermodynamic circle process in which a refrigerant is used as the working fluid. The refrigerant makes it possible for the circle process to operate at lower temperatures than the conventional Rankine process.In this master?s thesis a data analysis software for the Opcon Powerbox has been developed in which measurement data is retrieved and handled from the Opcon Powerbox.

In the middle of Australia there is a city called Alice Springs. The city has one of the highest amounts of daily sunshine hours and sun irradiation in the world. The Australian Government runs a project called Solar Cities, and Alice Springs is one of the participators. The main part of the goal with the Solar Cities project is to increase the amount of electricity generated by solar power and by doing that lower the impact on the environment. This thesis examines the possibilities for construction of a large scale solar power plant in Alice Springs. This is done to determine the potential of creating a more sustainable energy system in the city.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Title: Food companies' work with CSR and its impact on consumer purchases of organic productsLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Maria Nilsson and Mikaela JaredalSupervisor: Agneta SundströmDate: June 2015Aim: The study aims to understand and describe how food chains affect consumer choice to buy organic food and how it affects their buying behaviour.Method: Firstly a qualitative study was conducted. It consisted of six semi-structured interviews with store managers and employees on Willys and Coop in Sala and in Nyköping. Secondly a quantitative study was performed in the form of a questionnaire with 80 consumers in Willys and Coop stores located in Sala and Nyköping.Result & Conclusions: We have seen that price is important when consumers decide whether to buy organic food or not. This has been noticed by the food chains who work actively with being able to offer organic food at lower prices. Other factors that affect the consumers choice to buy organic products are offers, displaying and advertising.

The southern part of Sweden, Skåne, is frequently exposed to storms causing great damage to Norway spruce (Picea abies L. Karst.) stands. A storm during the winter 1999/2000 raised the attention of the problem. A lot of forest owners got large areas of spruce stands wind thrown during this storm. Can naturally regenerated birch (Betula sp.) be an alternative on these wind-exposed sites? This was the main question I was facing when discussilig the problems with Esben Möller Madsen, Söderåsens forest district. The aim of this master thesis was to present an economic analysis of Norway spruce versus birch.

Vi vill med denna uppsats undersöka vilka faktorer som styr prisspridningen på den svenska e-handelsmarknaden. De faktorer som studerats är produktens pris, popularitet, bransch, antal säljare och i vilken period som materialet samlats in. Undersökningen kom fram till resultatet att samtliga faktorer, förutom perioden för datainsamling, är statistiskt säkerställda på ett eller flera av våra prisspridningsmått. Det innebär att fyra av de fem faktorer som vi studerat påverkar prisspridningen..

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

The research in this paper aims to producing a home version machine thatcan dry and make biological waste into compact pellets. This product ismade primarily for those who want to improve the environment and reducethe energy consuming process of separating the biological leftovers fromother waste in the large processing plants and save money due to reducedpickups of waste. Since there is no commercially available product thatdoes what we want to achieve we had to start from the beginning with boththe design and the mechanical aspects. The result is a machine, that fits inour homes, and in an easy and inexpensive way reduces the amount ofbiological waste that needs to be collected by the public wastetransportation system. This is done without reducing any of the energy inthe waste and it can still be used to compost or by large-scale plants that usethe waste to make electricity.

The aim of this study is to investigate where and why the fitness clubs, Sats and Friskis & Svettis in Stockholms county, choose to locate their facilities in certain places and which their primarily targetgroups are. Furthermore, the aim is to gain knowledge of people?s health status in areas where the facilities are located, in order to see if they are located where exercise is most needed. Interviews were conducted with members of the fitness clubs but also with non members, i.e. people who lived in areas with an absence of fitness facilities.