For many years, sugar beets have been the most profitable crop for farmers with suitable growing prerequisites. During year 2007 when the grain prices increased and the EU reform decreased the payment for sugarbeets, it was no longer obvious to grow sugar beets in the crop sequence. With the latest agricultural reform in mind, farming has turned to a more open market and that is important for the independent farmer to adjust to the prevailing market presumptions. In the theory, scientists distinguish between unique and repetitive decisions. Unique decisions can be described as decisions made ones or not often. The opposite, repetitive decisions are decisons that have been made several times before.

Studiens syfte är att utreda vilka faktorer det är som påverkar grisproducenter när de väljer slakteri. Det som framför allt är av intresse är producenternas val mellan lantbrukskooperativa slakterier och investorägda (?privatslakterier?). Studien bygger på socialpsykologiska teorier. På basis av dessa formuleras ett antal hypoteser, från vilka frågor härleds till den frågeguide, som används vid intervjuerna.

Den här rapporten beskriver hur man med hjälp av olika tekniska hjälpmedel monterade på en cykel kan mäta och senare analysera olika trafiksituationer. Syftet har varit att försöka få klarhet i hur en instrumenterad cykel fungerar, vilken utrustning som behövs, hur den ska användas och vilket resultat man kan förvänta sig att få ut från mätningar med en sådan cykel. Tanken är att cykeln ska kunna användas både för att studera cykelvägarnas fysiska utformning och trafikanters beteende varför den utrustas med två stycken videokameror, en riktad framåt med syfte att filma det som cyklisten ser och en riktad bakåt med uppgift att filma de trafikanter som rör sig bakom cyklisten. För att lagra information om cykelns position och hastighet tillsammans med uppgifter om exakt när man befann sig på den platsen användes en GPS-mottagare framtagen för färdloggning, Exylog. För att enkelt kunna tolka insamlade data från GPS och videokameror behöver dessa sammanställas och redovisas på ett enkelt och tydligt sätt.

Dagens företag är inte uppbyggda på samma sätt som de var för 50 år sedan. Idag finns detinte så mycket producerande företag utan det är vanligare att företag tillhandahåller tjänstersom bygger på kunskap. Dessa kunskapsföretag har inte mycket fasta tillgångar utan derasvärde ligger mer i immateriella tillgångar och främst intellektuellt kapital. En följd är attkunskapsföretags bokförda värde kan vara så lite som en tiondel av deras verkliga värde.Klyftan mellan värdena kan härledas till det intellektuella kapitalet och är således en storvärdepost för företag. Intellektuellt kapital kan definieras som kunskap som genererar värdeför organisationer.

The free press is an invaluable part of the democratic society and a pillar stone in the creation of ideas, opinions and norms. According to theories such as agenda-setting and framing the media have a significant influence on people?s perspectives and opinions. With this view of media along with the gender system provided by Yvonne Hirdman as a framework, this study intends to examine the gender representation in Swedish domestic news journalism. The study consists of a quantitative analysis of two major Swedish morning papers, Dagens Nyheter and Svenska Dagbladet, where the gender representation regarding journalists, main news sources and pictures are being accounted for.

Den 1 januari 2005 kommer den nya redovisningsrekommendationen, IAS, att träda i kraft. För att hjälpa företag att förstå och anpassa till nya regeln, från och med räkenskapsåret 2004 ska Redovisningsrådets Rekommendationen RR 29 ? ?Ersättningar till anställda? tillämpas. Rekommendationen riktar sig främst till koncerner, börsnoterade företag och företag som är av allmänt intresse. Rekommendationen innebär att nya och enhetliga regler för pensionsredovisning införs.

Sponsring har blivit en av de vanligaste marknadsf?ringsmetoderna och forts?tter att v?xa i popularitet. Sponsring inneb?r att ett f?retag k?per r?tten att associera sig med en r?ttighet, till exempel en idrottsklubb. Anledningen till dess popularitet kan ha att g?ra med dess varum?rkesbyggande egenskaper.

The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities is fragmented. Many municipally owned companies fall below reporting thresholds individually, creating a transparency gap despite the municipal group often exceeding these thresholds collectively. This discrepancy raises moral and strategic questions regarding public accountability and the effective utilization of the framework. This thesis investigates the rationale for the proactive adoption of CSRD principles bySwedish municipalities, irrespective of formal legal requirements.

Collaborative planning ? a comparative study of theory and practice Why There is today, according to my experience, a growing interest and demand for a more inclusive and transparent planning process. Also, if we are going to be able to reach a truly sustainable society it is my belief that there is a need for a more integrated collaboration between different actors. Where the social, economic and ecological values can influence and benefit from each other. The question then is, how can the planning system accommodate that kind of collaboration? Purpose My aim for this thesis has been to study a selection of the theoretical work that exist about collaborative planning.

The business potential of software defined radio (SDR) technology is studied by evaluating whether or not its characteristics correspond to those particular to a disruptive technology. The maturity of the SDR technology concept is illuminated by analyzing the opinions and perspectives of a selection of representatives for different stakeholders in the wireless communications market. Characteristics as, for example, the degree of consensus about the utility of SDR technology and the awareness of features and limitations are studied by application of the theory of technological frames. This theory helps us understand how and when technology evolution takes place. Finally we describe the value network structures of some potentially viable application areas for SDR and suggest some possible business opportunities based on SDR technology.This thesis is carried out as a case study and the research data is obtained from secondary sources, such as literature and Internet publications as well as interviews with people well experienced in the field of wireless communications.

The situation of officials of public and governmental organizations have been recognized as increasingly risky, in which the influences of both threats and violence have become an issue that administrators have to manage. Experiences of feeling threatened in their workplace or in their professional lives has been marked by an increased number of reported cases in the work environment authority. Common to the problems faced by many agencies and important associations that dealt with its often derive personal and sensitive issues. The purpose of this study is to highlight how veterinarians and animal welfare inspectors on the counties of Blekinge, Kronoberg and Kalmar experience the interaction of regulatory and prohibition cases. Länsstyrelsen is the one that can decide what is to happen to an animal that has been kept under bad conditions.

The situation of officials of public and governmental organizations have been recognized as increasingly risky, in which the influences of both threats and violence have become an issue that administrators have to manage. Experiences of feeling threatened in their workplace or in their professional lives has been marked by an increased number of reported cases in the work environment authority. Common to the problems faced by many agencies and important associations that dealt with its often derive personal and sensitive issues. The purpose of this study is to highlight how veterinarians and animal welfare inspectors on the counties of Blekinge, Kronoberg and Kalmar experience the interaction of regulatory and prohibition cases. Länsstyrelsen is the one that can decide what is to happen to an animal that has been kept under bad conditions.

Problem: Today Frigoscandia Equipment Europe, FSEE, is not sure how their CRM-system, MSMS, is used along with other solutions at the different regions throughout Europe. The company is interested in a usage evaluation describing by who and how the system is used. FSEE is also concerned about the users opinions of future development and improvements.Management is also concerned about how MSMS would support the After Market and gain full leverage of the IT investments. MSMS is today only used to a limited extent in a few of the After Market departments, and FSEE is interested in what an overall usage would mean in terms of improved internal communication, customer focus and information management. The following questions will therefore be investigated in this study:· How, by whom and where is MSMS used within FSEE?s After Market and Sales divisions today?· What does the After Market division at FSEE gain from using MSMS?· What has to be done to improve the usage of MSMS at FSEE? Purpose: The purpose of this Master Thesis is partly to examine the current usage of the Sales and Marketing System within FSEE?s After Market and Sales divisions.

Outsourcing, att flytta egenägd produktion till en extern leverantör kan vara ett effektivt verktyg som hjälper företag att minska sina kostnader, fokusera på sin kärnverksamhet eller etablera sig på en ny marknad, om det används rätt. Innan beslutet om outsourcing ska tas är det viktigt att tänka igenom och eventuellt använda sig av befintliga beslutsmodeller för att fatta beslut baserat på rådande förhållanden. Det finns flera typer av beslutsmodeller, varav två tas upp i rapporten: flödesorienterade och ekvationsorienterade beslutsmodeller. Att ha produktionen långt ifrån sin övriga verksamhet där regelbundna kontroller inte kan göras, kan i längden orsaka problem. Leverantören har kontrollen över tillverkningen och känslig information riskerar att spridas.

Title: Belting in teaching. A study of views and teaching-procedure.The purpose of this study is to map how the singing teachers at a Swedish college of music describe and implement the vocal technique 'belting' in their curriculum. This study is based on watching and interviewing six different teachers. The theoretical part deals with voice physiology and four different theories surrounding belting. The results show that the descriptions of belting vary between teachers and Experts alike.