Moelven Skog AB is currently working actively to increase the number of certified forest owners in private small-scale forestry. This study was conducted in collaboration with Moelven Skog AB and seeks to learn why private small scale forest owners not yet have certified their forestry and what should be done to increase the number of certified forest owners. The study was conducted through a questionnaire study. The result of the study shows that information needs of forest certification to private small scale forest owners is great. Many non-certified forest owners have not even heard of either PEFC or FSC. The majority of respondents also have no education in forestry.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

The aim of this project is to study the work that has been done by the youth welfare to prevent accidents and to increase the preparedness in case of fire. Further the aim is to develop a basis to improve the interaction between the fire services and the youth welfare. The conclusions that were made during the project can be used to increase the safety of the environment that estates by the youth welfare..

Syftet med denna uppsats är att studera om Handelsbankens vinstandelsstiftelse Oktogonen ger upphov till motiverade anställda samt om Oktogonen och bankens låga personalomsättning har ett samband. Studien bygger på en fallstudie. Datainsamling har skett genom främst intervjuer och tidigare forskning i form av böcker och artiklar. Resultatet har visat att viktiga faktorer för att uppnå en låg personalomsättning inom banken bland annat är en decentraliserad organisation samt att anställda känner en trygghet till sin arbetsgivare. Oktogonen påverkar i begränsad utsträckning, dock främst äldre medarbetares rörlighet..

Bakgrund: Den statliga utredningen En framtida spelreglering presenterades under december 2008. Ett förslag i utredningen är att delar av monopolet på den svenska spelmarknaden i framtiden kan komma att konkurrensutsättas.Syfte: Denna studie syftar till att undersöka hur det sociala ansvarstagandet påverkas och i vilken omfattning CSR kan utgöra en konkurrensfördel på en avreglerad marknad.Genomförande: Vi har använt oss av en kvalitativ undersökningsmetod där Svenska Spel, Ladbrokes och Betssons CSR - arbete studeras. Utöver sekundärdata har det empiriska materialet kompletterats genom intervjuer med varje företag.Resultat: En avreglerad marknad behöver inte innebära att företagens sociala ansvarstagande minskar i samhället. Att integrera CSR i företagsstrategin är ett viktigt led i att nå acceptans bland intressenterna på marknaden. För ett lyckat CSR ? arbete menar vi att företagens interna resurser måste användas med hänsyn till flertalet faktorer i den omgivande miljön..

The purpose of this study is to explain how the value of sawn wood changes when sawn wood are cut in 30 respective 60 cm lengths. The raw material into the saw mill will mainly be bucked in 30cm and 60 cm modules. There will also be two alternatives where the timber will be bucked special lengths, 370, 490 and 550 cm but also in 490 and 550 cm.The method used for the study is to simulate both cutting and sawing the woods. For cutting the simulator Timan is used and for sawing the simulator Timberopt is used. When data is generatedfrom the simulators, calculations of some key figures is done and also how much the revenue need to be increased for the sawn wood in order to cover for the increased costs of changing sawn woodfrom 30 cm to 60 cm modulesThe conclusion is that the single biggest reason, impacting the value of the sawn wood is the cutting at the saw mill.When going from 30 to 60 cm modules, the impact will be that the customers to the saw mill must pay more to increase the revenue by at least 10% for the sawn wood in order to justifice the changein production.It is also possible to increase the value of the products further by bucking the timber in three lengths, 370, 490 and 550 cm, in order to get 12 % increase of the share of longer sawn wood (>= 480 cm)..

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

The construction business is one of the most accident prone businesses in Sweden. In order to make it safer it?s vital that all employees of a company report all accidents and incidents that occur. This report intends through qualitative interviews, to analyze the knowledge and attitude towards incident reporting among the employees of the Swedish construction contractor JM.The goal of the thesis work is to hopefully contribute to an increase of employees? awareness on those issues.

The aim of this essay was to examine what kind of help and support social services departement can offer gamblers and their relatives. We also want to examine what the relatives to the gamblers think about the help and support they have got from the social services departement. Central questions we asked were: What kind of help and support can social services department offer the gamblers and there relatives? What kind of help is there to get for children respectively adult relatives? Do the relatives consider that the social worker have enough knowledge about the problem? Do the social workers consider that they have enough knowledge about the problem? This is a qualitative study of three women relatives to the gamblers, three social workers and one specialist in this problem. We have delimited the study to one big city in Sweden.

BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

The Swedish consumer electronic industry has recently experienced an increasingly intensive price war. The price war has forced some operators in the business to declare bankruptcy, as the only way to compete has been by driving down prices. A challenge that retail chains in the consumer electronics industry is facing is to increase their margins. If store personnel can success with upselling, the companies will increase their profits. The purpose of this paper is to examine if the sales people in the consumer electronic industry can influence the customer to buy a more expensive product and what the effects the upselling has on the customers' attitudes.

Real options analysis is a method for assigning value to flexibility in decisions, coming from uncertainty in future outcomes. This thesis ascertains to what degree this method is superior to traditional net present value analysis, with regards to ease of implementation in relation to the benefits from being able to measure the total value. Real options analysis is evaluated with a case study of the Swedish online gambling market, and conducted with the binomial framework of Copeland and Antikarov (2003). The authors find the sensible use of real options dependant on the specific situation to which it is applied, i.e. a certain degree of future uncertainty and managerial flexibility is necessary for justification of the increased workload.

This thesis is an evaluation of the new traffic solution at ?Skvallertorget?. The innovative theory behind it is to increase traffic-safety by introducing insecurity feelings for road-users. The conclusion of the evaluation is that the newtraffic solution is well adjusted according to guidelines for municipal traffic planning. The evaluation also illustrates the conflict between traffic planners deliberate attempt to avoid clear information and the road users wish to get it.

Frigoscandia Freezer AB have seen themselves as an entrepreneur company for a long time, but have lately begun to realise that they have to go against a more administrative era. With that insight they have begun to examine their enterprise in order to achieve this. The division Team Spare Parts has started a project with the intention of checking-up the inventory management, and improving it for the future. To get support for this and other point of views, they decided to let us do our exam thesis as a part of the project.The first part of the thesis deals with the appropriate inventory theory. All calculations in the other parts of the thesis have been based upon this.

This thesis is performed in collaboration with Kraftpowercon AB in Surte, Sweden. Focus has been on to identify the powerlosses in one of Kraftpowercons halfbridge DC-DC converters. First theoretical calculations are made, the calculations is verified with measurements of six different operation modes. In a later stage, methods like soft switching and synchronous rectifying are proposed to increase the efficiency for the converter. To achieve softswitching for the halfbridge, the LLC resonant converter topologies are implemented and examined.