Lagstiftning och normgivning kring årsredovisningen, vill skydda intressenter mot felaktig och bristfällig information. Det finns en del i årsredovisningen som inte är lagstadgad, den benämns frivillig information. Omfattning och val av vilken frivillig information som företag väljer att redovisa beror till stor del på vilken redovisningsstrategi som företaget tillämpar.Syftet med uppsatsen är att beskriva och analysera vilken redovisningsstrategi som svenska aktiebolag noterade på Stockholmsbörsen tillämpar, när de redovisar frivillig information i årsredovisningen. Vidare är syftet att undersöka vad som påverkar val och utformning av redovisningsstrategi, vi utreder huruvida anlitad revisionsbyrå är en förklarande variabel, samt om det finns andra aktörer och faktorer som påverkar.Vi har undersökt variablerna; anställda, kreditgivare, aktieägare, andra företag noterade på Stockholmsbörsen, branschkollegor, anlitad revisor och Vd/företagsledning, för att utreda om dessa aktörer och faktorer påverkar valet.Både en kvantitativ och kvalitativ metod har använts för att uppfylla uppsatsens syfte. Genom en enkät, via e-mail, till företagen i vårt urval, har vi undersökt i vilken utsträckning de olika variablerna påverkar samt huruvida det leder till att en viss redovisningsstrategi tillämpas.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

Title:                                  CRM ? A case study of Nordea Private BankingAutors:                               David Johansson & Mikael Westin        Advisor:                             Ulf AagerupLevel:                                 Bachelor thesis in International marketing, (15 ECTS), Spring 2013.Keywords:                         CRM, Relationship marketing, Private BankingQuestion:                           How does Nordea Private Banking work with CRM to get high customer loyalty?Purpose:                            Study and to learn how Nordea Private Banking is working to bring in new customers and keep existing customers loyal. We also want to see if Nordea uses additional strategies that goes beyond the theory and what their customer relationship strategy is.Method:                             The study has a qualitative research method with an inductive approach. Interviews with leading and skilled profiles at Nordea Private Banking has been interviewed to provide answers to our research question.Theoretical framework: The chapter starts with theory about what relationship marketing is and what is driving customer loyalty. Thereafter theory that define CRM and its pros and cons are addressed, and finally the chapter describe the implementation phase.Empirical framework:     In the empirical framework we present the qualitative interviews that were done with employees at Nordea Private Banking.Conclusion:                       The result from this study shows that Nordea Private Banking uses strategies that are common in theory of CRM to gain high customer loyalty and the use of recommendations from satisfied customers is of a much higher significance in Nordea Private Banking?s case than of what the theory is implying.

As the European Landscape Convention is brought into action, planning in Sweden has got to become increasingly considerate of the landscape and its character. To render this possible, a basic requirement is that we find a functional method for analysis. The Landscape is a synthesis of the interplay between place and man. It is made up of our physical environment and shows the result of our actions throughout history. Our surroundings affect us in many ways, financially as well as emotionally. This is why an analysis of the landscape has to be inclusive of many types of information. I have performed a landscape analysis, according to the British Landscape Character Assessment-method, in Svedala kommun.

This final thesis is initiated by the wood fuel department at the Swedish forest company Sveaskog as part of a project which also involves two other final thesises. The overall goal of the project is to investigate Sveaskog´s possibilities to produce and sell different wood fuel assortments in Västerbotten and the southern parts of Norrland. The aim of this thesis is to investigate how much wood fuel Sveaskog can produce in the area during the next five years and what that would cost. Furthermore the thesis will investigate the total possible supply of wood fuel from all other possible producers in the area. Treated assortments are forest residues from final fellings, whole trees from direct wood fuel thinnings, non industrial wood and industrial by-products from sawmills. The main effort to investigate Sveaskog´s production possibilities has been made to calculate the possible annual amount of forest residues and fuel from wood fuel thinnings that can be produced.

Our study has found that there are different structures and strategies in China and the US. This is due to the different constraints in each country which either allows the union to flourish or cripples its ability to function in a manner that protects workers rights..

The purpose of this study is to examine a preschool's work to counteract traditional gender roles, which strategies are used and how norms about gender roles are produced and treated. The study also examines whether the preschool has an intersectional perspective in it's gender work, which analyzes how they relate to other categories such as ethnicity, race, class, age and sexuality in their work. I have been observing and conducting four interviews with teachers at a preschool with a gender profile. In my analysis I have used Foucault's theories about discourse and power. The results show that the informants had a high awareness of gender and that the main strategies used were: an individual perspective, seeing the individual and not the sex, and a gender-neutral strategy, removing everything that is gendered, for example, in language and environment.

During the last two hundred years many wetlands and streams in Sweden have been lowered to provide land for agriculture and forestry. Some of the coastal wetlands and streams probably served as spawning sites for certain species of fish in the Baltic Sea, but the present situation is not well known. As standardized methods to monitor fish in running waters are carried out during late summer or autumn, there is a need for methods to sample spring-spawning fish in these streams.The aim of this study was to survey the lower kilometer stretch of Hammerstaån in Stockholm, to investigate the extent to which the stream is used by spring-spawning fish. Furthermore, the study aims to evaluate a new type of survey fishing gill net calledströmöversiktsnät (SÖN). This was done by comparing the catch of fish by SÖN with that of fyke nets.

Purpose: The aim of this study is to test four different hypotheses from the aspect of the title of this paper. H 1 Consumers trust the pharmacy employees? advice and suggestions for their purchase decisions more than the brand awareness they have received through the companies marketing communication H 2 Consumers are enough affected of a company?s marketing communication to choose their brand even if the pharmacy employees recommend other brands. H 3 Building brand equity through pharmacies can only be successful if the company has built up a trust for their brand among the pharmacy employees. H 4 Without building brand equity the marketing communication strategy for Ferrosan cannot increase their brand value and create loyalty.

Generative artificial intelligence (AI) has rapidly gained traction in the education sector, with tools such as ChatGPT often highlighted as potential support in teachers? daily work. At the same time, the technology raises important questions about how its use should be organized and what responsibilities school leaders hold. The aim of this study is to deepen the understanding of how generative AI is implemented in school organizations, focusing on the strategic work of school leaders and how this is experienced by teachers. The study is based on a qualitative study, comprising interviews with 14 school leaders and teachers in a county in western Sweden.

When the storm Gudrun hit Sweden on the 8th and 9th of January, many recreational forests in southern Sweden blew down. For this reason there is a demand for new regeneration methods as to how these storm-felled areas should be regenerated and with what species. In this study the forest is divided into three areas: production, recreation/production and recreation. The first area is a forest with production as main goal and these kinds of forests are located a bit from the city. The second type ? recreation/production forest ? has two equal goals: production and recreation, and is located close to the city.

Uppsatsen behandlar människohandel för sexuella ändamål och prostitution och är en komparativ studie av Sveriges-, Estlands-, Lettlands och Litauens lagstiftningar och deras internationella åtaganden. Människohandel är ett globalt problem och staterna kring Östersjön är alla berörda av problemet på ett eller annat sätt i form av att de är ursprungs-, transit- och destinationsstater. Prostituerade ses som en riskgrupp som potentiella människohandelsoffer och det faktum att det finns en efterfrågan på sexuella tjänster kan öka människohandeln. Det finns delade meningar om människohandel och  prostitution har ett samband, dock är det efterfrågan på sexuella tjänster som gör att problemet existerar. Sveriges uppfattning är att det kan finnas ett samband mellan människohandel och prostitution.

The aim of the study was to investigate if the Grazemore Decision Support System (DSS) is able to provide a grazing management strategy that gives a high utilisation of grazed grass in milk production in the north of Scandinavia. To do this, a grazing experiment was planed and performed during the summer 2005. Simulations in the DSS were run to get a suggestion of how the cows should graze, grazing calendar 1. Deviations and updates during the season resulted in the simulated grazing calendar 2. During the experiment, the actual milk yield was recorded twice weekly. The difference between actual and predicted milk yield by Grazemore DSS was analysed statistically with regression analysis and the mean square prediction error (MSPE) was estimated.

Modern societies are generally becoming increasingly capitalist in nature and economies of these societies are thus likely to become more focused on consumer consumption. Advertising plays a vital role in contemporary society where we, as consumers and citizens, are surrounded by it everywhere we look and everywhere we go. This puts pressure on advertisers to become more creative and to explore new ways of marketing their products and services in an already saturated environment. We believe that the added pressure and the already established role of marketing in society make advertisements an interesting and telling object for analysis. This is particularly the case with regards to the concept of selling and marketing products that have qualities that are known to be less than beneficial for our health.This paper analyzes four commercial advertisements marketing beer; a product that we argue has qualities that can be seen as potentially bad for the health of individuals and for societies.

In the social sciences, geopolitical theory is used in order to analyze states actions and commitments when it comes to foreign policy. This thesis develops a new understanding of geopolitical theory. Firstly, the development and application of geopolitical theory, from its foundations in the early twentieth century to contemporary geopolitical studies is discussed. Secondly a revised understanding of the variables integrated in the concept and how it can be operationalized as an analytical tool is presented and tested empirically.The critical assessment of the research field of geopolitical theory tells us that six different geopolitical perspectives have been considered the most influential (room, strategy, power projection, identity, affiliation and governance) when it comes to analyzing state action. This model is applied as an analytical tool and thus tested on a single case.