Half of Sweden's productive forest land is owned by individual forest owners. Research studies show that forest owners have more objectives with their forest than a high net present value, and that the suggestions of the forest management plans doesn?t always correspond to the forest owners? objectives. Through a qualitative study we conducted a discussion about objectives at stand level with the aim of making a more specific formulation of the forest owners? objectives. We asked about the forest owners' objectives at stand level, what forest management they conduct in order to achieve the objectives and how this management affects the net present value of the property. Based on the results of the interviews, we analyzed what kind of factors decide where the objectives place themselves in the landscape and if the objectives at stand level are consistent with the overall objectives for the property. Many forest owners questioned the idea of talking about objectives at stand level, and they didn?t always have their objectives clearly defined.

Syftet med uppsatsen är att beskriva och analysera ett företag som arbetar med årlig budget som styrinsturment. Genom detta vill vi skapa en större förståelse för styrningen och samtidigt finna de problem som finns och om möjligt hitta lösningar till dessa eller åtminstone komma med förslag till sådana..

A research on how impulse buying can be stimulated in physical retail stores and see to what extent these stimuli also apply in an online setting. Furthermore, the effects of demographic characteristics on impulse buying behaviour online are taken in consideration..

Syftet med denna uppsats är att undersöka om de klassiska modellerna och teorierna inom strategiområdet är relevanta och tillämpbara för företag som håller på att etablera sig. Metodmässigt bygger vårt arbete dels på en rad intervjuer med personer som är engagerade i fallföretaget och dels på litteratur studier inom ämnet strategi som vi behandlar i uppsatsen. Resten kommer sen..

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.

Syfte:Att på den svenska marknaden undersöka effekten av resultatmanipulering, efter införandet av Svensk kod för bolagsstyrning. Metod:Kvantitativ datainsamling använd's för att utföra regressioner del's för beräkning av EM, del's för identifiering av signifikanta förklaringsvariabler. Informationen hämta's bland annat från årsredovisningar, SIS Ägarservice och Datastream. Studien har en deduktiv ansat's. Teoretiska perspektiv:Ett antal bolagsstyrningsteorier har behandlat's rörande agentprincipalförhållanden, institutionellt ägande samt separation av ägande och kontroll.

The purpose of this Masters thesis is to examine literature on current media events. We see a close relationship between this literature and the media society where we relate Manuel Castells theory of the network society. In this thesis we have chosen books which give different views on three major media events in Sweden: 1 the assassination of Anna Lindh, the former Swedish Minister for foreign Affairs; 2 the Knutby murder and; 3 the Tsunami disaster in Southeast Asia. These books combine fact and fiction in their writing which in media science is called faction. This form of writing has similarities to genres like new journalism and documentarism and can be problematic for the reader in terms of genre expectations because of the mix of fact and fiction.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

This rapport is based on a survey that was sent to 196 randomly selected forest owners, who during 2013 ordered a forest management plan from Norra Skogsägarna. The purpose was to examine how forest owners experienced advice given by an inspector based on their forest management plan..

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

This is a paper about the process of creating meaning in speeches held by president Bush after the terrorist attacks on September 11th 2001. People need tools to orient and understand the surrounding world. They need to create a meaningful orientation in a chaotic world. Some meaning is favoured due to the prevailing social structures. Thru language discourses are produced that helps us understand how the world is constructed.

Teorierna säger att organisationer är svårföränderliga och att individer inte anpassar sig, eller anpassar sig successivt efter ändrade redovsningsmetoder. Hypoteserna förkastades vilket motsäger teorierna. Resultatet tyder på att kreditgivare är flexibla och förändrar sin kreditbedömning, på grund av en förändrad redovisningsinformation, vid införandet av IAS..

Uppsatsen pekar på att många operatörer på den svenska marknaden inte har lyckats helt med sina strategier. Orsakerna till detta kan vara brister i såväl marknadsföring som förståelse för konsumenternas behov. Lågprisstrategier måste för att lyckas kombineras med aggressiv marknadsföring och..

The purpose of this master's degree thesis was to develop an understanding of how hospital management, in the case studied, worked to achieve changes in an organization influenced by differing professional cultures. To gain insight into the conditions that may have contributed to nurses and physicians developing appropriate attitudes and behaviours, which may have affected the organization's ability to achieve the Swedish Quality Award 2012. A qualitative single case study was conducted at Karlskoga Hospital, with focus groups as well as individual depth interviews. The results of the case study showed the following conditions provided nurses and physicians the potential to develop appropriate attitudes and behaviours, which may have influenced the hospitals ability to achieve the Swedish Quality Award:  Responsibility and influence over the development processes.Participation in management teams and quality development groups as well as individual fields of responsibility.Training programs that have given insights and skills in quality management related to clinical practice.Nurses and physicians as key individuals gave legitimacy to development process, and served as management advisors.Collaboration between all kind of employees and responsibilities.Committed management.    .

The purpose of this paper is to examine how LKAB are portrayed in the newspaper Dagens Nyheter (DN). The methods that were used were: Critical Discourse Analysis (CDA) combined with Critical Linguistic Analysis. These were used since they help to reveal the structures and unconscious meaning and power of word. It gives the tools to see how authority, power and meaning of words are constructed during social practice of the way they are used. To complement the method the theories that?s used are discourse analysis since CDA is both a method and a theory.