To provide our company a new business opportunity I have in this essay examined the economical possibilities to sell energy. I have chosen to do a case study on my own farm in this essay. The farm is focused to cropping and also have some properties for hire. The farm is situated in the village of Fjelie and that?s where the opportunity for selling heat are. Fjelie has about forty houses. The idea is to build a plant where straw is being used as fuel.

AbstractBachelors thesis, Bygg och fastighetsekonomprogrammet vid Högskolan i Halmstad Vårterminen 2009Authors: Emma Stenberg och Emma SvenssonTutor: Sven-Ola CarlssonTitle: Ägarlägenheter - en framtida investering Background and problemThe concept of owner?s apartment has been discussed in Sweden since the 19th century. It was not until the first of may 2009 that it got legislated to be allowed in Sweden. The concept that people should be allowed to own their apartments instead of owning a part of the tenant-owner?s association is a new phenomenon in Sweden.

This study aims to increase the understanding of how some teachers and special education teachers work and relate to pupils with difficulties, and in which way they use guiding documents in their daily work. Over the last four decades the curricula in Sweden have aimed at creating a school for everybody though, without any significant success. Today, many students leave the comprehensive school without grades in the subjects Swedish, Maths, and English. Since the obligatory school was introduced, pupils that have been considered un-normal have been sorted out to other groups and classes, where teachers with special competence have been working.The designation ?a school for everybody? is described in perspective from four different definitions.

AbstractResource efficient manufacturing is a term that has been increasingly applied within manufacturing, where one of the key points is to reduce waste of such forms that do not add value for the end customer. By the Lean principles, there are seven plus one types of waste, in which the definition of the eighth point varies among sources. In this study, the eighth type of waste has been interpreted as the untapped creativity and competence among employees that has not been put to use. From this, our question was incubated; How can you make the most of the employees? untapped creativity and potential within manufacturing? The case study will be developed with empirical data obtained from Dometic Group by conducting interviews.From the gathered literature, it was concluded that the communication between employees contributed to an increased understanding of one another as well as it allowed for improvement in work.

The energy that the earth receives from the sun hourly has potential to cover a year?s energy demand in the world. Further, this type of energy is environmentally friendly, natural and free of cost. This report covers solar energy in an urban environment and consists of a case study of installations of photovoltaic cells in a part of the city of Stockholm. It is mainly the economic aspects that are covered but there is also a discussion about the practical consequences and the sustainability as a result of integration of solar energy in an urban environment. The aim of the study is to present results from economic calculations for utilization of solar energy in chosen buildings in Kungsholmen in Stockholm.

The purpose of this study is to survey which competences and personal qualities the labour market, for students with examination from the Coaching and Sport management education at Vaxjo University, require. Furthermore I want to find out if the employees, videlicet the ex students, consider that their competences differentiate in relation to other employees in the organization which not have this education.In the study a qualitative investigation method has been used where ten interviews have been implemented. The interviews have been carried out within five conceivable work areas to a student with examination from the Coaching and Sport management education at Vaxjo University. The work areas are sports association, sports union, municipal activity with sport and leisure time connection, company with health care connection and company without any kind of sport connection. Five of the persons being interviewed are ex students that now are employees within any of the elected work areas.

The Swedish pulp and paper industry meets higher demand for energy efficiencyi mprovements with increasing energy prices and changes in the Swedish renewable energy certificate system. One action of energy efficiency improvement is by using secondary heat, that otherwise would have been treated as waste heat, for use in a system with lower temperature demands. The aim of this Master´s thesis is to identify possible secondary heat sources in a typical Swedish pulp and paper mill and to investigate what economic benefits the secondary heat will provide when being used for pre heating of wood chips to a kraft digester.The Master´s thesis focuses on three secondary heat sources; dry warm air, warm water and moisture saturated warm air located inside the pulp or paper mill. Two types of kraft digesters are simulated within this study, a typical Scandinavian digester and a modern twin vessel steam phase digester.Due to quality aspects and low temperature level drying is the drying technology with dry warm air rejected. Using warm water in direct contact with wood chips increases the quantity of water to the evaporation plant and thus reduced pulp or paper production and is therefore also rejected.

Abstract Master Thesis in Business Administration, School of Business and Economics at the Linnaeus University, 2013 Authors: William Funseth and Tobias Åkesson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Title: The liquidity route to more informed investment decisions - A study on the relationship between concentration of ownership and liquidity on Nasdaq OMX. Background and problem: Previous studies have shown that liquidity can explain differences in returns in corporate shares, the company's cost of capital and the valuation of the company. Based on the effects of liquidity we developed a research question concerning how concentration of ownership effects liquidity of corporate shares the studies conducted for companies listed on Nasdaq OMX during a period with major changes on the stock market and is also investigating weather other company-specific differences can explain differences in liquidity. Purpose: The study's purpose is to study the relationship between ownership concentration and liquidity, and whether other factors might explain differences in liquidity. Method: The study is conducted with a quantitative method and it?s based on data collected from 2006-2011 for companies listed on Nasdaq OMX.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

Large-scale land investments is not a new phenomenon, but increasing prices on food and agrofuels have inflated prices on land and has led to an enhanced interest in landinvestments from a range of different actors. The ProSavana project in the Nacala corridor in the Nampula province, northern Mozambique is a large-scale land investment with the purpose of establishing intensive commercial agriculture and is planned to be implemented this year (2013). The project is financed by Brazil and Japan in collaboration with the government of Mozambique. It is not quite clear how large-scale land investments affect the areas they are implemented in and how they can affect the possibilities for sustainable development in these areas. Both opportunities and problems can be observed within the social, economic and ecological dimensions of sustainable development.

Background: Etiquette has become vital in business relationships. In today?s competitive business climate signs indicate that social competence affect whether a business deal is settled or not. This type of competence could be of crucial importance at a first business meeting and it also plays an important role for future business relationships. Business etiquette is therefore, within the world of business, an interesting area to study.Purpose: The purpose of this essay is to clarify what knowledge and understanding companies, listed on the Swedish stock exchange, possess towards business etiquette, their viewpoint on etiquette education and finally to ascertain whether or not those companies perceive business etiquette to be pivotal to success.Methodology: In order to attain our purpose of this essay we found it most suitable to utilize both a quantitative and qualitative research method.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

ABSTRACTTitel: Påverkar revisionsbyråernas arbete med kompetensutveckling medarbetarnas resultat på revisorsexamen?Nivå: C-uppsats i företagsekonomiFörfattare: Gabriella Isaksson, Sofie WallbergHandledare: Per-Arne WikströmDatum: 2013-03-21Syfte: Syftet är att beskriva hur revisionsbyråerna kan arbeta med olika kompetensutvecklingsåtgärder för att få sina anställda att lyckas på revisorsexamen och därmed bli godkända revisorer.Metod: Vi studerade teorier om kompetensutveckling och undersökte hur revisionsbyråerna arbetade med olika kompetensutvecklingsåtgärder. Efter detta utvecklade vi en modell som var anpassad efter revisionsbyråernas arbete med kompetensutveckling. Vi genomförde sedan en enkätundersökning bestående av både öppna och slutna frågor med tentander från Big-4 byråer som skrivit revisorsexamen med godkänt resultat hösten 2011 eller våren 2012.Resultat & slutsats: Det visade sig att ett flertal kompetensutvecklingsfaktorer, bland annat utbildning och uppföljning, varit betydelsefulla för tentandernas prestation på revisorsexamen. Andra åtgärder, såsom utvecklingssamtal och mentorskap, var inte betydelsefulla för själva prestationen, utan hade större betydelse i andra sammanhang.Förslag till fortsatt forskning: Undersöka vilken påverkan kompetensutvecklingsåtgärderna har på prestationen "högre revisorsexamen".Uppsatsens bidrag: Studien bidrar till en ökad förståelse om vilken inverkan olika kompetensutvecklingsåtgärder har på prestationen på revisorsexamen och ger därmed revisionsbyråerna en möjlighet att genom planering hjälpa sina anställda till att nå ett godkänt resultat på revisorsexamen.Nyckelord: Kompetens, oberoende, kompetensutveckling, revisorsexamen, godkänd revisor..

The economic situation in the Swedish agricultural industry is currently experiencing a development towards larger units. This progress occurs simultaneously as farmers in cooperation more frequently make investments to decrease risk exposure and to improve the financial result. The purpose with this thesis is to study which advantages and problems a group of farmers experience after a common investment in a small-scale seed production. The aim with this investment is to increase the level of vertical integration in their respective agricultural firms and the results will be analyzed from an economic point of view. At present, the farmers are all seed producers with considerable cultivation areas.