In agricultural educations you learn to use different economic planning tools, as basis for decision. The purpose and goal of this work has been to find out if economic planning tools are used by the farmers in Sweden. We choose to do an investigation through personal interviews, and used an inquiry to get as equivalent answers as possible from the farmers. This work contains a literature study with relevant facts about the questions that is brought up in the inquiry. This study of literature explains shortly some different calculation methods and bases for decision. It also contains useable information that is important to know before an investment. The questions that are asked to the farmers have focused on the use of calculation methods and economical planning tools.

Companies of today are facing a development where it is more significant to focus on existing customers since the approach constitute a more cost reducing way, compared to finding new customers. During the last decades the marketing has therefore moved towards a relationship based marketing. Companies emphasize creating long-term relationships with customers, instead of consider the sale as a non-recurrent phenomenon. To engender customer loyalty has been an essential objective in the creation of long-term relationships.In this essay the authors have chosen to do a study which enlighten how companies in the ready-made apparel business produce added value to their brand and through this generate customer loyalty. Through a case study we analyze how Filippa K, Tiger of Sweden and Gant do to maintain value in their brand, in both a business- and customer perspective.

In the mid-1990?s, the global computer network known as the Internet was introduced in Sweden. With this study, we are shining a light on the entrance of Swedish Public Service media on the Internet. The two major Swedish Public Service companies Sveriges Television (?Swedish Television?, also called SVT) and Sveriges Radio (?Swedish Radio?, also called SR) are included in this study.SR published its first website in 1994 and the site featured a presentation of the results from the Swedish parliament elections of that year.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

The Sweden democrats are a political party that has had a time of success duringthe last year. However many people believe them to be a racist party, in contrastto how they view themselves and their political message. How is it possible thatthe views of the same party differ to this extent, it seems to be a large ambiguityin their message. Rhetoric is a tool that everybody uses in some way or anotherand can be crucial to how a political party is perceived by people. Can thereforethe use of rhetoric be a factor that has contributed to the different perception of theparty and if so, in which way?With the help of theories such as semiotics, classical rhetoric and antiestablishmentstrategy, different texts, such as motions, and pictures published bythe Sweden democrats can be analyzed to find ways they use rhetoric.In the analysis it was obvious that they used rhetoric, even though therhetorical quality differed between the leading persons in the party and the peoplewho represented the Sweden democrats in the local government.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

During the last decade, the construction industry has focused on improving and optimising its production process. The construction industry is now facing larger changes regarding efficiency in their supply chain for the next decade. Many companies are now trying to optimise its supply chain together with its supplier. JM AB, which is one of the biggest construction companies in Sweden, is looking at different options to improve its own logistics together with their suppliers. One option is to use a terminal between JM and the suppliers to solve problems such as quality, custom service and inventory for the in production.

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

We are currently more aware than ever about the impact of food on our health, but in the same time this trend put more pressure on the food retailers to do as much as possible to help their customers manage their weight and be healthy in general. This study aims to examine the corporate social responsibility for consumer health in food retailing, in which ways the companies promote healthy eating; in what extent they do it and also the motives for companies for corporate responsibility. The empirical study is limited to the market leading companies in Sweden, Coop and ICA, because the performance of the leading companies puts them in the strongest position to profit from shifting consumer trends, grow revenues and penetrate new markets and also enable them to make a strong case for the effectiveness of voluntary action, obviating the need for government intervention. A qualitative method was used in this study to get an accurate understanding how the food retailers take social responsibility for consumers health. The study is based on interviews with experts in the food retailers Coop and ICA, and the companies reporting in this area, annual reports, corporate responsibility reports and websites.

After the formation of the European Union internal market in 1992, member state specific obstacles and barriers were largely removed. This was especially the case in harmonised industries where standardisation and technical regulation have led to legal certainty. Despite this, a large range of trade regulation continues to remain distortional to trade, in addition to the ongoing tariffs and subsidies. The key trade regulations relate to a number of areas involving technical regulations such as production labelling and the protection of intellectual property rights. Whilst policy makers claim justification based around the need to correct market failure in delivering desired outcomes, the question is whether these regulations are appropriate responses to market failures or if they have simply been imposed in an attempt to protect domestic markets.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

Through trading with countries that have a relative aboundant supply of labor, Sweden changes it's effective supply of labor, in a Factor Content perspective. This essay does two Factor Content analyses, one for year 1995 and one for 2000. The first comparison of these analyses shows that Sweden exports about 27 600 labor-years more year 2000 than 1995. However, since Factor Content analysis arguably underestimates the imported labor, some assumptions are made in order to correct for this. This correction has great importance for the final analysis.

The demand from Swedish companies of new potential markets to enter is increasing. One of these companies is Väderstad-verken which has the vision to grow approximately 15 percentages every year. To make this possible they must find new emerging markets to enter to be able to grow. Together with Väderstad-verken we have chosen India as a case study. Mainly because of its big agricultural sector that hasn?t yet been developed to modern standard.