Södra is a co-operative of private forest owner organisation which is owned by 35 000 private forest owers in southern Sweden. Forest owners in Sweden can choose to certify their Forestry. Södra uses PEFC (Programme for the Endorsement of Forest Certification Schemes) as their certification scheme for their members. Those who choose to certify their forest are obligated to follow the demands for forestry which PEFC requires. A ?Green? forestry plan is another important tool in the ambition to reach a sustainable forestry.

First time labelling occurred was when animal owners marked their cattle in order to distinguish the differences. The need for labelling was added when the trade had expanded during Roman times in order for the customers to know who manufactured their craft. Trademarks are characterized as a way to distinguish one's own product or service from someone else. The marketing purpose is to create an identity. The brand has an important role as an effective competitive tool for businesses.A brand can have many different functions, which will simplify a customer's decision making process in selecting a service or product.

The aim of this bachelor thesis has been to investigate some of the materials present in and onprinted papers which might be suitable for analysis. A brief history of paper making and somepigments were studied after which the theory of some of the available methods for technicalanalysis were summarized. Two works of art on paper were chosen for a closer examination,both are woodblock prints but of different composition and origin. The investigation wasmade to exemplify some of the common techniques applied on works of art. There were twoaims in these examinations.

The goal of this Masters thesis is to examine how people at the production department of Arkivator Falköping AB perceive the internal organisational communication transfer and exchange of information, by means of a communication audit. The objectives are also to characterise the communication climate and the respondents satisfaction with the internal organisational communication within the organisation. The results of the study are compared with the companys information policy and with previous research in organisational communication. Answers from different demographic groups within the population are compared. The communication audit was conducted using a modified and added version of a questionnaire originally compiled by the International Communications Association.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.

In today?s society, people often find themselves in situations where they need to be identified;for example when we buy alcohol, need to use an ATM or log on to our e-mail account. The most common methods today that are used for these kinds of matters are antiquated, and inthe meantime, criminals all over the world get more sophisticated. Companies invest billions every day in order to protect their interests. Maybe it?s time that we finally give biometrics theattention that it deserves.This essay aims to describe the biometric methods that are available today, find some of the most effective when it comes to physical access and make a comparison.

One of sociology´s to assess the effects of political decision. According to sociologist Anders Persson the society is changing, and in that change social fear appear. In the reaction of social fear some people are being excluded. In that more narrow frame for normality laws are created that makes some parents and their children ?the other?.

Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

The European Union's work on equal opportunities for women and men can be described historically in three eras; equal treatment, positive action and, most recently, the gender perspective. In accordance with the latter, gender mainstreaming is the latest method in dealing with these issues. Its aim is the implementation of the gender perspective in all policy processes and to challenge the male norm that permeates all decision making. EU:s work on equal opportunities, though, persists not only of gender mainstreaming but has a double approach also including special actions.This thesis bases its argumentation on discourse analysis of communications from the Commission regarding employment and social affairs. It argues that the two components of the double approach; gender mainstreaming and special actions, are incompatible and even becomes contra productive put together.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The aim of this essay is, with reference to a close study on the negotiation delegations of the Tenant Association, to examine the principals of democracy in relation to distribution of power and participation, efficiency and professionalism. This is done with the intention to understand the Tenant Association's view on its own commission as negotiator, according to democracy. The investigation is carried out on the Tenant Association in the Swedish cities of Stockholm, Malmö and Gothenborg.The data acquisition was obtained by using a questionnaire and through interviews with representatives from the Tenant Association negotiation delegation.A central conclusion from this investigation is that the representatives of the Tenant Association generally are satisfied with the democracy model used in the organisation, despite awareness of the fact that there are some failures with representation amongst younger people, women and immigrants. Also, they suggest that the model with representative democracy is by all means the most useful because of its arrangement and efficiency in decision making processes.The policies of the Tenant Association, considering distribution of power and participation between elected representatives and employees, are legitimated by the negotiation delegates. However, there is obvious discrepancy in the look upon their respective tasks between the delegates and the chief negotiators.One can recognise the development of democracy that is called New Public Management in this survey.

The hotel sector has reviewed big changes, as higher requirements on independent hotels have been set. In order to be able to compete with big hotel chains, it is no longer sufficient to only use the 4P of marketing mix, it is also required a bigger focus on the personnel. Trained and service aimed employees are service companies' intangible assets and they become more important. Globalisation and internationalisation has however contributed to that the labor market has become more open, and employees easier can compare employment conditions or change job.The aim of this essay is to analyze and to evaluate conditions for the internal marketing at independent hotels, in order to be able to achieve employee loyalty. The essay builds on a comparison between managers' and employees' views about internal marketing.A qualitative hermeneutical study has been used in order to be able to analyze and evaluate conditions for the independent hotels' internal marketing.

Background: Coronary heart disease kills more than 7 million people worldwide each year. High levels of blood fat, cholesterol, contributes significantly to coronary heart disease. Lifestyle changes combined with lipid-lowering drugs, statins, is an effective treatment. But adherence to statins is low, not even a myocardial infarction always contributes to adherence. Adherence requires patient education and good communication between patient and physician.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

It has become popular for political scientists to discuss the transformation from government to governance and the networks? greater influence on public policymaking. However, this debate lacks methodological, empirical and theoretical research about the relationship between governance networks and representative democracy. The main objective of this essay is to understand the relationship between governance networks and representative democracy through a case study of the governance network Leader Linné. The theoretical framework includes four analysis models about the relationship between governance networks and representative democracy that are analysed by five factors connected to representative democracy.