During the past 20 years, the price of forest estates in Sweden has raised more than the price of timber. The purpose of this study is to investigate if it, despite this development, is possible to buy a forest estate based on economic grounds. Different forest parameters will also be studied to analyse their effect on the profitability. The study is done in cooperation with the company LRF Konsult. Purchase price of 34 forest estates near the coast of Norrbotten, Sweden, has been compared to yield valuation. For the valuation, guidelines from the Swedish author Lantmäteriet was used.

Syfte: Syftet med vår forskning är att söka förståelse för hur fristående mikroföretag överlever påen konkurrensutsatt och snabbt växande bostadsmarknad.Metod: Denna studie bygger på en kvantitativ metod i form av enkäter. Totalt samlades 95 enkäterin, vars svar analyserades med hjälp av SPSS i form av faktor- och klusteranalys.Resultat & slutsats: Undersökningens resultat visar att den främsta drivkraften hosmikroföretagarna är friheten och möjligheten att sätta egna villkor/bestämma själv. Den störstakonkurrenten visade sig vara Sveriges marknadsledande företag, Fastighetsbyrån, och mikroföretagens främsta konkurrensmedel ansåg de själva vara en mer personlig service samt derasmöjlighet att till större del kunna anpassa sig efter kunden. Gällande strategier har vi hittatstatistiska samband mellan strategisk planering och framgång.Förslag till fortsatt forskning: Vi rekommenderar vidare att framtida forskare undersökermikroföretag genom en kvalitativ metod, för att förstå deras situation mer på djupet. Vidareforskning skulle även kunna beakta andra branscher än fastighetsmäklarbranschen.Uppsatsens bidrag: Till ämnet företagsekonomi bidrar detta examensarbete till att förstå varföregenföretagare driver mikroföretag, samt en förståelse hos dessa för olika konkurrensmedel ochöverlevnadsstrategier på en konkurrensutsatt marknad..

The artic fox is under threat of extermination in Europe. The population decreased strongly at the beginning of the twentieth century because of intensive hunting. The artic fox was placed under protection by law 1928 in Sweden but despite this the population has had difficultly to recover. This can depend on several reasons, but the main threats are shortage of food and competition from the red fox. Along with Norway and Finland, Sweden has carried out a project called SEFALO (Saving the Endangered Fennoscandian Alopex lagopus), whose objectives were to prevent continued decreased populationnumbers and through, for example supplementary feeding, help the population to recover.

In several cases, systems that have been developed have been very time consuming and cost a lot of money, but they still do not fulfil the users requirements and requests. To make new systems better, you have to find a way to communicate that allows the developers to understand the needs of the user. The aim for our thesis is to highlight the importance of communication in system development. To investigate this we have choosen to do a study of the real-estate system. The work methods that have been used include mock-ups and informal conversations with the user, who is employed by the Church of Sweden in Ronneby.

AbstractThis degree thesis was made in cooperation with Chematur Engineering in Karlskoga.Many of the environmental issues of today are a result of the motor traffic. Consumption of fossil fuels harms our environmental through formation of carbon dioxide and other greenhouse gases. To get under control with our environmental issues it?s important to find substitutes for oil that are both cheap and environmentally friendly. Ethanol has a long history as a motor fuel and is both enviromentally friendly has a high efficiency.According to the EU commissions directives for motor fuels, 5, 75 % of all the fuels in Sweden should be renewable in 2010.

Within literature, politics and science, there is a claim that ?tree avenues are important?. But the question and the goal for this essay are to explore the pretext to how and why. Planting tree avenues is a 4000 year old tradition and they are a common element in the Swedish and Scanian landscape since the 18th century. They were first mainly planted by aristocratic land-owners or on their initiative, but since the 19th century also by farmers.

By the time the law of preferential right was legislated the purpose of the law was to give all creditors equal rights. The purpose of this master?s thesis is to analyze the law in force and unravel whether the purpose of the law has been fulfilled or not. If a deviation has been made I will decide whether it can be justified.Since 1st of January 2004 the preferential right regarding taxes has been abolished. Since then the claims of the Government do not have any preferential right.

The subject for this paper is the Class Action against Skandia Association, a civil organization formed in 2003 with the aim of claiming compensation for some 1.2 million life insurance customers. The background to its formation was one of the largest financial scandals in Sweden in recent times, involving a number of questionable affairs within the insurance corporation Skandia and its subsidiaries, most notably the life insurance company Skandia Liv. The interests of both the stake- and stockholders of the company seem, in certain ways, to have been grossly misrepresented. The scandal, as well as the reaction it spawned, pose a number of questions. In this study, we focus on two: a possible, and in many ways apparent crisis in the representation of interests in Swedish society, and the role of civil society in upholding the balance between these interests.We argue that what is often held to be the ?greed? or ?immorality? of individuals in scandals such as Skandia is, to a great extent, a mere reflection of the ?rational? underpinnings of modern-day capitalism.We find that trust has been a key mechanism of control in the relationships between consumers and agents in pension and life insurance markets, and that ?the Swedish model? that distinguished post-WWII Swedish society was a model heavily based on trust towards existing models of bureaucratic governance.

Distributed, renewable generation-units and more efficient use of electric power,demands a developed electric grid. This grid is often referred to as the ?Smart Grid?.This future electric system rise expectations among actors in the existing electricmarket. International organizations share visions of opportunities for electricityconsumers and new actors, ready to enter the market. At the same time, electricutility companies may question the need for some of these upcoming changes, as theyare sometimes expected to lead the development.This paper therefore seeks to investigate the business opportunities related to SmartGrids.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

The aim of this thesis is to study the private owner structure in the Swedish forestry. This will be done with both a investigation of forest owners in Småland the year 2000 and 2001 and also a statistic research for the private forest owners in Sweden right now and over the years. In Sweden more than half of the total forest area is owned by private forest owner, witch is approximately 22 600 000 ha. Private forestry includes the owner categories private person, ordinary partnership and the estate of deceased persons. The main part of the private forestry is to be found in Norrland but also in the rest of Sweden private forestry constitute a large part of the forestry area.

Syftet med studien är att ta fram ett grundläggande material för vidare undersökning avseende högre kvalitet vid taxeringsförfarandet i samband med justering av taxeringsvärden när väg fram till småhusfastigheter saknas. Detta då det idag inte finns några riktlinjer kring denna justering. Målet med studien är att undersöka vilken värdeinverkan avsaknad av väg till småhusfastigheter kan anses ha på marknadsvärdet, och vad som gör denna värdeinverkan svår- eller lättbedömd.Metoderna som tillämpats i studien avser en kvantitativ- samt kvalitativ undersökning. Den kvantitativa undersökningen har genomförts i form av telefonintervjuer med mäklare och fastighetsvärderare. Detta för att få en generell bild av hur marknaden anses uppfatta förhållandet avsaknad av väg.

This paper aims to study the Armenakis´ theory of readiness, "are they ready?", which consists of five key components affecting the outcome of an organizational change. In this case study, the intention is to investigate if any component is important; alternatively if it is possible to discern a pattern between components, i.e. how they correspond to each other. During the past 30 years have a research group lead by Armenakis has studied organizational change and how resistance to change can be avoided by preparing employees in the introductory phase of change. The main object for Armenakis is the question "what determines whether the employees (change recipients) adopt and support, or reject and resist a change".

ABSTRACTCourse/level: Enterprising and Business Development, Bachelor Thesis, AUT2012, 2EB00ETutor: Magnus ForslundAuthors: Linn Danielsson & Alexander OlofssonKey words: Strong diversity, Consistent Corporate Culture, Core Values, Corporate Strategy,Definition of Diversity, Working with Diversity, Management, Standardization.Title: Diversity or Corporate Culture ? A case study on the paradoxical relationship betweendiversity and corporate cultures in corporations and organizations.Background: Diversity and corporate culture can in various ways result in corporate andorganizational advantages. While diversity promotes innovation, creativity and companydevelopment corporate culture possesses advantages such as efficiency, community and unity.Diversity and corporate culture seems to create various benefits that are both beneficial forcompetitive advantage.Problem discussion: I would be beneficial for companies and organizations to maintain bothdiversity and corporate culture since they complement each other. However, diversity andcorporate culture have different purposes and benefit in different ways. The question is howtwo such different strategies can meet.Question for research: How does diversity and corporate culture co-exist in corporations andorganizations?Purpose: The aim of this study is to create further understanding for the co-existence betweendiversity and corporate culture in corporations and organizations.Method: The study is made qualitatively with a hermeneutic approach and based on a casestudy on two corporations within the real estate industry.