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.

When the producers? responsibility for packaging was introduced in Sweden in 1994 the industry set up public recycling stations to facilitate the collection of the waste material. In order to establish recycling stations at suitable locations the municipalities assist the industry?s service organization for operation of the recycling stations, the Package and Newspaper Collection Service (Förpacknings- och tidningsinsamlingen, FTI). The objectives of this thesis are to improve the service of the public recycling stations within Lidingö town and to increase the accessibility to these stations for the inhabitants of Lidingö.

The Swedish population has the world?s largest percentage of shareholders either by direct or indirect owning. Due to the increasing interest of equity capital markets, private as well as institutional investors rely on forecasts from financial analysts. The reason for this is due to the lack of expertise among investors in this area. Due to the fact that analysts influence the Swedish stock market immensely, it?s of great interest to explore whether an analyst can be seen as a rational participant.

Intentionen med uppsatsen har varit att ta reda på vad det är som gör att personer väljer ett visst bilmärke och varför. Ut från detta resonemang har vi tagit reda på hur den svenska bilmarknaden ser ut och vilka konkurrensstrategier det finns. Därefter har en svensk biltillverkare undersökts: Volvo Personvagnar AB. Detta för att ta reda på vilka värdeskapande faktorer de använder sig av för att kunden ska välja just dem bland alla konkurrenter.Syftet har varit att belysa Volvo Personvagnars värdeskapande faktorer och ta reda på om dessa faktorer uppfattas av kunderna på det sätt Volvo Personvagnar önskar. Undersökningen har skett genom intervjuer med Volvoanställda och återförsäljare samt en enkätundersökning med kunder.

We came in contact with the project "Grönplan Danderyd" that aims to create a green structure plan for a municipality of Stockholm called Danderyds kommun. Our thesis is a part of this project and makes it's contribution through the gathering and systematization of the knowledge of the functions of an urban green structure. It also makes a contribution through suggesting how this knowledge can be applied during the construction of an urban green structure plan. We found that "Stadens parker och natur", published by the Swedish National board of Housing, Building and Planning, was a recurrent source of information in the green structure plans that we studied. We saw a need of complementary additions and updates to the rather old report and found literature that adds the developments of the last decade. First of all we have chosen to make themes based on the functions of a green structure that were presented by 'Stadens parker och natur'. The themes we suggest that a greenplanning document manage are: Recreation, Pedagogies and Heath, Biological Diversity, Green structure in the History of Building Cities, Cultural Identity, the Health of the City, Biological Technology in the Municipality and Use and the Users. We found good examples of how to handle these themes in documents that handle greenstructure planning from the municipalities of Göteborg, Strängnäs, Eskilstuna, Malmö, Lund, Västerås and Uppsala.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Rättsutvecklingen går ständigt framåt och reglerna om fåmansföretag har ändrats successivt under åren. Innebo?rden av begreppet samma eller likartad verksamhet framgår inte tydligt av lagtexten eller förarbetena. Tolkningen av 57 kap. 4§ IL har därmed blivit föremål för prövning i ett flertal rättsfall av domstolen.Den 16 november 2012 fastställde HFD ett antal förhandsbesked från SRN.

Teknikutvecklingen har möjliggjort stor spridning av budskap och med kommunikation över Internet skapas nya möjligheter för interaktion mellan företag och konsumenter. Framväxten av smartphones har också gjort att många idag alltid har tillgång till både kamera,internetuppkoppling och bildskärm. Detta är också de förutsättningar som gjort Instagram till ett av de största och snabbast växande sociala medierna. På Instagram kan företag dela bilder med innehåll som de vill förknippas med och dra nytta av den virala spridning som kan uppstå.Möjligheten till spridning kan även utgöra en risk då företagen är rädda för negativ publicitet.Denna uppsats har därför som huvudsyfte att undersöka vad företag har att tillföra i värde respektive riskerar i sitt varumärkesbyggande genom att vara aktiva på Instagram.Teoribildningen som används för att analysera och utvärdera varumärkens närvaro på Instagram är kopplade till Brand Equity, Word-of-mouth, Integrerad och Viral marknadsföring. Metoden som använts i studien är en innehållsanalys av det material som publiceras på Instagram av både företag och privata användare.

BT is a global company within the lift truck industry. The main office is located in Mjölby. In Europe all sales and service activities are carried out by fully owned sales companies. I North America, BT RAYMOND develop and distribute trucks under a different brand. For the rest of the world BT works together with a distributor network, most of them are fully independent others BT has a small ownership in.

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.

A problem in the field of district heating is the oil burners needed to provide power when a peak load occurs. One possible way of reducing the needed amount of oil is to reduce the power demand for space heating in the district-heating substations when the need for district heating water exceeds a certain limit. This can be done by use of a locally working controller function.In this Thesis the options concerning load priority are evaluated. To evaluate the potential for using controller functions concerning peak load priority an experiment was brought out in a chosen district-heating substation. The impact on the indoor thermal comfort during a heat reduction was also taken into account.

Background: It has been shown that companies that lived under protected conditions for a long time have had difficulties to adapt to major changes. With that in mind an even more extensive low-cost competition in the Swedish grocery market will make a threat for the traditional grocery stores' long-term survival. The question then becomes, which strategies will be successful and lead to higher customer loyalty.Problem: Are the traditional grocery stores using strategies that can compete in addition to pricing and will those strategies lead to long-term survival?Objective: Is to analyse and evaluate two traditional grocery stores' strategies and to examine whether these are consistent with customer demand.Approach: First we have created a more fundamental understanding of the situation in the Swedish grocery market. Then we have implemented two interviews in each grocery store.

Denna uppsats handlar om Hallandspostens och Skånska Dagbladets nedskrivna redaktionella policyer för nyhetsjournalistiken. Uppsatsen tar sin utgångspunkt i tre grundfrågor. Vad innehåller policyerna och varför existerar de? Vilken relation till policyerna finns hos chefredaktörer, redaktions- och nyhetschefer samt journalister? Hur väl följer tidningarna sina policyer? Dessa frågor besvarades genom att policydokumenten noggrant analyserades samt att samtalsintervjuer med medarbetarna genomfördes. En kvantitativ innehållsanalys gjordes för att jämföra policydokumentens innehåll med respektive tidnings nyhetsmaterial.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Bristen på studentbostäder i Stockholm är akut?köerna och väntetiderna växer, men ingen förändring sker. Trots vallöften och stort politiskt intresse är byggandet i det närmaste obefintligt. De större aktörerna på Stockholms studentbostadsmarknad verkar sakna incitament för att producera nya bostäder. Det främsta argumentet för att inte bygga anses vara dålig lönsamhet.