This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

Considering that the price and demand for energy gradually has risen over the past decade and a wider discussion about the human impact on the environment has become increasingly more important and given a clearer role in modern society. This has contributed to increased incentives to reduce the use of fossil fuels and increase the use of renewable energy.The agriculture currently accounts for 20 % of Sweden's total greenhouse gas emissions. A way for an agricultural company like Wapnö AB to reduce their emissions could be to utilize existing renewable energy sources within their own premises.The report's aim is to create an energy audit of Wapnö?s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company?s climate footprint could change.

Malmö högskola Lärarutbildningen Skolutveckling och ledarskap Vårterminen 2006 Filimon Fasola, Magdalena (2006) Könssegregerat eller könsintegrerat grupparbete? (Gender segregated or gender integrated workgroups?) Malmö: Lärarutbildnnigen Syftet med examensarbetet var att undersöka vilken inställning till arbetet i könsintegrerade respektive könssegregerade grupper eleverna har i de klasser jag undervisade i under min vft. Undersökningen gjordes i två klasser, en sjua och en åtta. Arbetet avgränsades av tre frågeställningar: ? Vilken inställning har eleverna till arbetet i könsintegrerade respektive könssegregerade grupper? ? Har vanan att umgås med det motsatta könet utanför skolan någon betydelse för hur eleverna ser på arbetet i könsintegrerade respektive könssegregerade grupper? ? Har gruppsammansättningen någon betydelse för hur eleverna arbetar? Arbetet grundar sig på litteraturstudier och en kvantitativ undersökning som består av en enkät. Min slutsats är att både pojkarna och flickorna i undersökningen föredrar könsintegrerade grupper. Nyckelord: Genus, grupparbete, könsintegration, könssegregation Författare: Magdalena Filimon Fasola Handledare: Elna Johansson.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Revisionsplikten i Sverige avskaffades för några år sedan för de minsta aktiebolagen och idag är det ett omdiskuterat ämne. Det är dock först nu som effekterna börjar visa sig. Idag är det cirka 80 procent av de minsta bolagen som inte anlitar en revisor. Studien har utförts ur företagens perspektiv och syftet med vår studie har varit att undersöka om bolag som inte anlitar en revisor har fattat ett ekonomiskt rationellt beslut. För att genomföra studien har vi använt oss av kvantitativ metod med deduktiv ansats som utgått från positivistisk kunskapssyn. Vi har bland annat undersökt om ett antal nyckeltal skiljer sig mellan reviderade och oreviderade bolag.

The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.

The aim of the study was to evaluate the social integration amongst newly arrived students in the two different school systems Sweden welcomes them into. The first school system takes in newly arrived students into preparation classes whilst the other integrates the students directly into ordinary classrooms. The examination is based on qualitative observations in the classroom, canteen, and playground, and interviews with teachers and a select few students from each school system.The result of the study showed that newly arrived students in ordinary classes are socially integrated more into the school than the newly arrived students that are welcomed into a preparation class. Newly arrived students are offered a larger chance of being integrated into the school environment if they are introduced directly into an ordinary class. In preparation classes, social integration is narrowed down to between the classmates.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Librarians like to think that libraries contribute substantially to the progress of research. However, libraries still seem to have serious problems getting integrated in their parent organization on equal terms with other parts of that organization. The degree of integration of the library is thus the main topic of this thesis and the purpose is to examine how the interaction between librarians and scientists is formed and can be developed. That issue leads to concrete questions concerning what part librarians play in the scientists work and which factors influence the cooperation or lack of cooperation. We have chosen, for reasons of comparison, to make two case studies; one is a branch of a university library and the other is a library in a large pharmaceutical company.

The Swedish institute of racial biology was the first of its kind in the world. The purpose of their activity was to gather information about the different kind of racial characters of the Swedish population. They did this by traveling around the country gathering pictures and statistic information. In 1958 it was decided that the institute was going to get integrated with the University of Uppsala and change its research focus to a more medical genetic. Most of the research material also got integrated into the university?s library.The purpose of this paper is to find out how the institutes collection has been handled through the ages and if there have been any controversy or debate about it.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

As the title insinuate, this essay illustrate Event Marketing as a marketing instrument, and how it can be used as a tool to facilitate brandbuilding and improve relationships. We have come to the understanding that Event Marketing is in the course of constant development. It seems like Event Marketing as a marketing tool is starting to get its well-merited position in the marketing mix throughout the world, since companies and other organisations have realized that Event Marketing is a powerful tool for differentiation. We have also seen that Event Marketing in the business world lately has come to be more important for building and maintaining relationships, as well as carrying marketing messages.In this essay we discuss Event Marketing in three sections; brand, relationships, and customer experience. Among these topics, inter alia Integrated Marketing Communications, Sensory Marketing, and Service-dominant Logic are presented.

Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker.I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län.Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision.

The purpose of this paper is to provide an overview of how cooperation functions between the health services and social services within Sollentuna County Municipal area regarding clients and simultaneous or double diagnoses. Focusing more specifically; the paper also aims to provide additionally, an inquiry as to how the implementation of the Gemensam Individuell Vårdplan (GIVP) (The Integrated Individual Service Care Programme or (GIVP) functions within the Sollentuna Municipal County Area. The questions asked in the paper are: How do the Municipal and County Council personnel experience how the (GIVP) system functions in Sollentuna? How do the Municipal Council and County Council personnel respectively describe their own and their cooperative sister services rolls in terms of the implementation of the GIVP system in practice? The projection activates a hypothesis and tries to explain how the cooperation functions and provides an assessment as to how it functions or not as may be the case in practise. The authors attempt to achieve this using a combination of methodologies.

The relationship between free trade and the environment is often considered conflicting and the debates surrounding it are infected. My thesis deal with this conflict and how environmental concerns are integrated in three regional free trade agreements, North American Free Trade Agreement, The common market of the southern cone (MERCOSUR) and Southern African Development Community (SADC). I point out how the organizations differ from each other in this respect and I present a possible explanation to why they differ. The explanation is founded on the theory of the environmental Kuznets curve and that environmental concerns will depend on which level of development the member states in the organizations have. To judge and rank the organizations I have composed a model based on a pre-existing description of the trade and environment conflict.