It is important to ensure and develop the Swedish model for riding schools, since the pupils at a Swedish riding school learn both to ride and to handle horses. There is a pronounced problem of stagnation and in some cases a reduced demand in several of the equine industry sectors including breeding with decreased coverings. The aim of this study was to cast light on how representatives from the horse industry looks at riding schools and their recruitment of horses in the next five years. The research issue was ?Will there be difficulties regarding horse recruitment in 2020 and in that case, what are the consequences?? The results of this work consist mostly of material from a workshop on how the riding school will be affected by reduced breeding in the future.

In previous studies there has been indications that multilingualism has a delaying effect of the onset of dementia and damage on cognitive abilities (Bialystok et al., 2007; De Bot & Makoni, 2005, s. 58). Cognitive abilities refers to memory, attention, language, abstract thinking and understandings among other things (Läkemedelsverket). Other studies have seen that individuals with Alzheimer's disease (Swedish abbreviation AS from here on) have difficulties with managing a conversation (Hyltenstam & Stroud 1989). This study aims to describe the topic treatment in bilingual individuals with AS and compare their different languages.

This paper consists of a comprehensive look at the advertising industry as a whole and communication mould various guises in the context of technology development. It also describes a production in the form of a commercial for a network of ten companies called The Lodge. The result is discussed based on questions on the subject communications and marketing. The discussions of this work will then be transferred to a proposal for further research..

Given that the end-customer has become more demanding, the retailer has to deliver products according to the market demands, which have forced manufacturing companies to constantly search for new opportunities to reduce costs and improve efficiency. It is, therefore important to choose suppliers that are able to compete with the market demands.The market demands in the textile industry have lead to shorter product life cycles, which have caused manufacturers to deliver flexibility with high technology to compete successfully on the global market. To achieve the market requirements the underlying factor is to be aware and optimally use and control time. New technology can have a major influence in the production development, if the company choose to take benefit of the advantages, by optimal allocation of the internal resources the productivity and efficiency will increase, to accomplish a competitive advantage. One way to achieve this is by investing in a Unit Production System.In our thesis we have questioned what the main driving forces for an apparel manufacturing company is when it chooses to invest in new technology.

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

The main subject for this essay is victimization at work. The first question concerns victimization and the responsibility of the employer when bullying and harassments occur. The second question regards agreements between the employer and the employee, where the latter is paid to quit the employment because he or she is subjected to victimization, but also if any specific group of employees is especially affected. The purpose of the essay is to create understanding and clarification within current law, but also awareness of the possibilities where employers can create agreements with employees in order to make them finish their employments. In order to manage finding information some labour market parties were asked questions about their experiences of victimization at work and agreements among their members or employees.

This study focuses on small scale hydropower in Sweden. This means plants with a capacity of up to 10 MW. The study has a special focus on plants with a capacity up to 2 MW. The study has three aims. It strives to describe the small-scale hydroelectric industry in Sweden.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

Sexual harassment is something that has existed for several decades, and are something that still occurs today in many places around our society. In the fall of 2017, a movement called the Metoo-movement, started and spread across the whole world, which made an impact on many countries ? particularly Sweden. Serval women from different occupational groups started to share their stories to the media, about sexual harassment that they gone thru, in order to show that the perpetuators are just ordinary men in their industry, which is something that media previous misconception provided about. The first stories that reached the Swedish residents were from the Swedish film- and theater industry, and were also one of the most known and visible first call-out groups. They shared 703 different stories about sexual harassment to one of Sweden's leading newspapers, Svenska Dagbladet, in november of 2017.

Additiv tillverkning (AT) eller 3D-utskrivning är en teknologi som har berömts den senaste tiden och förutsägs kommer att förändra hela tillverkningsindustrin. Dessa termer hänvisar båda till ett antal tillverkningstekniker där ett objekt framställs skikt för skikt genom att successivt tillföra material i tunna lager.Baserat på en litteraturstudie och intervjuer med experter inom området undersöker denna studie möjligheten att använda AT inom företaget CJ Automotive (CJA) vilket är en underleverantör inom fordonsindustrin som tillverkar olika slags pedalsystem. Rapporten beskriver additiv tillverkning, dess fördelar och olika användningsområden. Olika AT-tekniker, AT-material och välkända 3D-skrivartillverkare presenteras. Signifikanta fakta rörande både kvalitet, kostnad och teknik redogörs för.

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

Companies acquiring ERP systems are often dissatisfied with the project and therefore consultancy firms wish to make use of project models in order to achieve success in implementations. Since research on ERP implementations in service companies is limited, there is a need for mapping of critical activities in implementation projects in this line of business. Under these premises, the purpose of our master thesis is to develop a model for implementation of ERP systems, specified in activities, which can be used by mid-sized consultancy firms with mid-sized qualified service companies as customers.A literature study including project models, modern models and methodologies for ERP implementation, commonly existent activities, success factors and system development methods was carried out. Starting out with this, a theoretical model for ERP implementation was generated. In excess of this, a case study was conducted, where the implementation of the ERP system Microsoft Dynamics AX at the service company Eurostep, performed by the consultancy firm Medius, was studied.

The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

This Master?s thesis is an analysis of metaphors in relation to actors, and of discourses used in the copyright-debate in two major Swedish daily newspapers and one American: Göteborgs-Posten, Svenska Dagbladet and New York Times during the years 2001-2006. We aim to answer the following questions: Which metaphors were being used in the copyright-debate to create the archetypal villain, hero, winner and loser in editorials, debate and letters to the editor in the three newspapers? Which discourses did those metaphors relate or conform to? Which similarities or differences could be found when comparing the two countries? newspapers regarding representations and constructions of villains, heroes, winners and losers in the copyright-debate? Firstly we distinguished who the actors in the debate were, following parts of Theo van Leeuwen?s actors? analysis. Secondly we distinguished which metaphors were being used to describe the actors as either villains, heroes, winners or losers.

Thesis purpose: The purpose of the master thesis is to analyse the battle of meaning creation regarding the notion of smoking and to reveal the production of unequal power relations. The battle is fought by different stakeholders through means of language and the study focuses on the tobacco industry in Germany. Methodology: A critical discourse analysis is applied with a qualitative research strategy. Our data collection was inspired by grounded theory and is limited in scope through a relevant case within the context of smoking in Germany. Empirical data is collected by means of an internet based document study of publicly available texts.