Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

The European Union (EU) has since the Treaty of Rome 1957 pursued the goal of gender equality and one effort is through their gender equality strategies. In recent years EU also has had an increased emphasis on intersectionality. The aim of this bachelor thesis is to examine how intersectionality is portrayed in EUs three gender equality strategies between 2010 and 2025. To investigate this, the problems and solutions presented in the strategies have been reviewed. The study uses a qualitative content analysis and a theoretical framework of intersectionality with an analytical scheme to study the equality strategies.

Due to the harsh competition among Swedish food retailers, in-store marketing is a crucial component in the stores marketing strategy. In an attempt to differentiate among its competitors, COOP Sweden has begun to use concave store shelves. Although the food retailing industry is one of the most studied, no research has been conducted on the concave store shelves. The objective of this study is to describe how these shelves effect the customer perception of the assortment, their experience of the store environment and their buying behavior. An S-O-R framework is used as an overall basis in order to outline the effects investigated in this paper.

Wind Hanna (2009) Kostdebatten mellan Livsmedelsverket och lågkolhydratkostförespråkare (LCHF). C-uppsats i pedagogik, Institutionen för Pedagogik, Didaktik och Psykologi, Högskolan i Gävle.  Kostdebatten mellan Livsmedelsverket och läkaren Annika Dahlqvist har de senaste två åren fått stort utrymme i media. Syftet med den här uppsatsen är att med inspiration från diskursanalys beskriva och förklara dels Annika Dahlqvists kritik mot Livsmedelsverkets kostråd och hur Livsmedelsverket bemöter kritiken, dels hur parterna framställs i ett urval medieartiklar. Sex artiklar togs fram genom sökning på Google och Livsmedelsverkets hemsida.

During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and feeling for the diary companies also has decreased.

The purpose of this study was to evaluate enantioselective analytical methods by separation of the enantiomers of four drugs (citalopram, zopiclone, tramadol and methylphenidate) and their metabolites. The analyses were performed with HPLC-UV with columns whose stationary phases were based on macrocyclic glycopeptides (Chirobiotic V, V2 and T) and polysaccharides (Lux Cellulose-1, Cellulose-2 and Amylose-2).The Chirobiotic V column showed high selectivity for citalopram and its metabolites. High resolution was obtained using a mobile phase consisting of methanol, acetic acid and ammonia. High selectivity for the enantiomers of zopiclone and its metabolites were obtained on the Cellulose-2 column using a mobile phase consisting of acetonitrile and ammonium acetate buffer.The enantiomers of tramadol were separated with the Amylose-2 column. However, changes in the pressure arose, probably caused by the additive NH4HCO3.

The competition in the milk industry has increased during the last couple of years. This is a result of the trade barrier that dissolved when Sweden entered the European Union. The membership signifies an increased internationalization for the dairies, which has also increased the existence of low price chains in the Swedish food market. The increased share of private brands has strengthened the competitive situation for the manufacturer- owned brands. Three of Sweden?s seven largest dairies have now decided to launch a low price milk to cope with the competitive situation.

This literature research is meant to answer the following questions: ? What was the Swedes consumption of fat from 1935 to 2009? ? How has the fat consumption corresponded to the current recommendations? ? What is LCHF and which are the main advantages and disadvantages? Fat supplies us with energy, isolates and protect organs from bumps and punches. Fat is insoluble in water but soluble in organic solvents. The properties of a fat depend on its structure. The most common fat in human food is triacylglycerides.

In East Africa live two species of Griffon Vultures; Rüppel?s Griffon Vulture (Gyps rueppellii) and African White-backed Griffon Vulture (G. africanus). One of the apparently most important factors limiting the population of these birds is food supply. Griffon vultures nest for eight months of the year, and are during this period geographically tied down to the nesting place.

Milk allergens were digested by allowing them to flow through a chromatography column, where pepsin was conjugated to the stationary phase of the column. The allergen fragments were then characterized both biochemically, by using SDS-PAGE and gel permeation chromatography, and immunologically, by examining their reactivity to IgE and monoclonal antibodies..

Kooperativa föreningar ägs och drivs av medlemmarna efter deras verksamhetsbehov. Medlemmarna investerar i föreningen för att den ska kunna avsätta deras produkter på ett lönsamt sätt. För att det ska fungera måste det finnas tilltro till föreningen, ledningen och styrelsen. Det har hävdats att förtroende är den viktigaste tillgången i en kooperativ förening. Till följd av globaliseringsprocessen och stora tekniska framsteg de senaste decennierna har några lantbrukskooperativa föreningar expanderat betydligt för att klara den stegrande konkurrensen (Nilsson, Svendsen och Svendsen, 2012). Arla Food amba är en mejerikooperation som växt betydande se senaste åren och har idag medlemmar i Sverige, Danmark och Tyskland samt produktion i 13 länder. Det finns en rad olika variabler i en kooperativ förening som påverkar om medlemmarna känner sig nöjda och har förtroende till föreningen.

The interest for food and cooking has probably never engaged the people of Sweden as much as it does today. Especially cookbooks are selling better than ever which has been a quite constant trend since the mid 90's. This study explores the connection between visual communication in Swedish cookbooks and the post-modern values which have influenced the market climate and the visual culture. I have used a theoretical framework as reference consisting of theories of semiotics, visual rhetoric, marketing communications and postmodernism. I have been studying six cookbooks, three from the late 00's and three from the early 90's, from the two separate angles of their graphic design and photographic material.

Additiv tillverkning, eller ?additive manufacturing? (AM) är den ISO-standardiserade termen på tillverkningsmetoder som bygger detaljer genom att lagervis addera material. Det är en teknik som främst har använts till prototyptillverkning och fortfarande gör men som mer och mer börjar få fäste som tillverkningsmetod för slutanvändningsprodukter. Syftet med denna rapport är att undersöka under vilka förutsättningar AM lämpar sig som tillverkningsmetod för detaljer av plast. Förutsättningarna delas in i ett ekonomiskt, tekniskt och kunskapsmässigt perspektiv.

AimThe study aims were to identify young adults? sources of nutritional advice on the Internet and how they perceive the credibility of these. The study also aimed at exploring young adults' knowledge of national recommendations issued by the National Food Agency.MethodA web-based survey was distributed on the social media platform Facebook. The questionnaire contained a total of 14 questions regarding online nutritional advice and its credibility. Finally, it requested the respondent's knowledge and credibility of the national nutritional recommendations.

In article 1.2 c) EC regulation 852/2004 it says that the regulation is not applicable to producers who directly supply small quantities of primary products to the final consumer or to the local retailers who in their turn directly supply the final consumer. An almost identical regulation can be found in article 1.3 c) EC regulation 853/2004. The supply by a primary producer of small quantities of primary products, of animal origin or not, are consequently excepted from these two hygiene regulations. In article 1.3 EC regulation 852/2004 and article 1.4 EC regulation 853/2004 it says that the member states are to establish national rules in their national legislation as to the regulation of exception for small quantities. The aim of this study was to investigate the handling of small quantities of primary products distributed locally in Sweden but also the handling of these products in other countries.