A third party access to district heating networks has been proposed in Sweden, to increase the competition on the district heating market. Such third party access could create opportunities for the agricultural sector as an energy producer. This study describes the technical, economical and environmental prerequisites for a farmer cluster to build and run a heating plant, fueled with local wood fuel. The heating plant in the described scenario is 8 MW and will supply a village of 1000 houses, and is fueled with wood chips exclusively. Supplying a heating plant with fuel puts high demands on the logistics, since there need to be a continuous flow of fuel. In the scenario, wood residues from felling and thinning is stored in stacks in the forest, and a few times a year chipped and transported to a storage area at the heating plant. In the study, an estimation of the profitability has been made by estimating the cost of the investment, personnel, operating and maintenance costs and costs for the fuel and ash handling.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

It generally takes 10 to 12 years for a new drug to hit the market. The pharmaceutical industry invests huge sums in these early stages of research and development. In spite of the rapidly rising research and development expenditures fewer and fewer blockbuster drugs are being developed. Longer lead times and aggressive generic post-patent competition have narrowed the timeframe for the pharmaceutical companies to profit on their investments.In the face of these threats the pharmaceutical industry has developed a battery of strategies to prolong market exclusivity and to maximize return on investment. These emerging strategies are commonly known as Life cycle management (LCM), which actually is more of a concept than a method.

Title: Learning to read music notation on the guitar ? an analysis of various guitar schools on the market with added own examples. Purpose: To analyse currently available teaching materials on the subject of guitar notation on the market. A comparative analysis is made of five chosen books on the topic. Four criteria for the analysis of these five books are stated: 1) Structure and progression of the study of reading music on the guitar.

The purpose with this essay was to analyse the view of parental leave in the public and private labour market. How does the economical compensation affect the parent's use of parental leave, with focus on the fathers "earmarked" months? Were there any differences in private companies and public organisations? We chose to look at past research and theories about father/men's usage of "60 day parental leave" from a point of gender and equality perspective. In regard to our questions we preformed qualitative, semi structural interviews. We picked people at random to interview at both private companies and public organisations that had or had not extra economical compensations except what the social insurance office paid during parental leave.

This essay deals with the relationship between the influx to higher education and the situation on the labor market in Sweden. It also examines whether overeducation as a phenomenon is present among Swedish academics and if there is any obvious discrimination between the sexes. The Swedish government has an outspoken goal that at least 50% of every age group shall undergo an academic education. Therefore, they have expanded the possibilities ofobtaining one. We have used three economic theories to investigate the subject of this thesis and applied these on the statistics of 4 different educations.

Purpose: The aim with the report is to investigate if the South East Asian customer on the food processing market base their investments on Total Cost of Ownership and if so, which are the cost drivers considered most vital. Moreover, do these cost-drivers diverge from the perception FP Ltd has, and if so, can a Total Cost of Ownership-model help to achieve a mutual understanding? Methodology: First a descriptive approach will be taken, identifying FP Ltd?s employers? perception on how to meet the customer. This will later be compared to our empirical findings of the actual customer behaviour in Thailand and Vietnam. Thorough analyse of the gap between the two parts will give us the outcome whether or not FP Ltd will have any use of presenting a quantitative model justifying their higher price.

Modemarknaden idag är både global och komplex med många uppfattningar om var värdet iprodukten ligger. Produkten och företagets image är kraftfulla medel för att differentiera sigpå marknaden. Då ett företag väljer att expandera till en ny marknad är det generellt ett sätt attskapa nya marknadsmöjligheter och för att öka sin försäljning. Innan etablering på nymarknad är det viktig att identifiera sin målgrupp. På den konkurrenskraftiga internationellamarknaden ligger makten inte längre hos leverantören, utan hos kunden.Distributionskanalvalet spelar en stor roll i avseende att nå företagets tänkta målgrupp.

This report examines the prerequisites for LEDs to replace other technologies indifferent applications. How does the different technologies for light generationwork and what are the advantages and disadvantages? The various technologieslimitations and characteristics provides the opportunities for the LEDs.This report describes a test-construction built to examine what practical arrangementscan be built with modern light emitting diodes, in order to showsome of the possibilities. The construction consists of three different applications,a high power lamp based on cold white LEDs, one based on warm whiteLEDs for the evaluation of the light characteristics and a RGB-LED based lampable to mix any colors quickly and seamlessly. The test construction also containsthe essential peripherals including control-electronics, optics and a custombuilt watercooling solution.The potential for LEDs is huge but it is complicated to build LED based applicationsdue to the limitations which mainly includes the electronics and theneccesary cooling.

In efforts to strengthen local economies, business development programs are often a way in which governmental organizations and state affiliates try to facilitate innovation and successful entrepreneurship. There is a mutual interest from both the public and private sector that these funds are put to good use. Extensive research has been conducted with the focus of the general effect of public support programs. However, not much research has been done on what external factors affect the situation for receiving businesses. This study attempts to examine whether one specific such factor, the level of maturity on the markets that the recipients operate in, has a discernible effect on the needs for different types of entrepreneurial support.

The public sector in Sweden has in recent decades undergone a large change due to market and liberalism impact. This change has meant that marketing communication and its concepts have been adopted by administrative authorities. In this thesis, we used governmentality, social constructivism and an interpretive perspective to examine the staff at the County Administrative Board in Kalmar County and their experiences and opinions of the concepts ?customer? and ?trademark?. The study was designed as a case study with qualitative interviews.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The market for management training programs is growing and the supply of the service is increasing and getting further diversified. A consequence is a market with a wide variety of definitions of the very concept of development, and subsequently a wide variety of practices and methods to achieve development. The individuals that are subject to these programs seldom know what they are purchasing, or what to expect. When assuming a transfer of the developers view on development to the subject, a need for a greater understanding of the concept arises. The purpose of this thesis is to understand what views on development do exist among management trainers and map underlying dimensions of the views to increase the understanding of the concept of development.

This project has been created with the assistance of Fredells. Fredells is a Stockholm based company with a focus on the retail of building products. Fredells also produces prefab- or prefabricated products which are either completely or partially ready for assembly the moment they arrive to the building site. These prefab-products are primarily delivered to customers within the Stockholm region. The building industry is a conservative market where the incentive to changes has been relatively low compared to other industries.

This paper aims to examine how and to what extent, a transition of Sweden according to the principles of Omställning Sverige (Transition towns Sweden), have the potential to contribute to a society with increased happiness.The paper is based on a qualitative textual analysis of the key texts in the Swedish Transition towns movement, Omställning Sverige. In the first part of the study the most important transition principles of Omställning Sverige were identified. Four key principles emerged: An altered view of economics, a spiritual change, a stronger local community and increased awareness. These transition principles were then analyzed through the lens of the scientific fields position on happiness, followed by a summarizing conclusion.The altered view of economics which Omställning Sverige advocates, where sustainability and quality of life are priorities over economic growth, is even necessary to secure our basic physiological needs. Such an economy has also improved conditions for economic stability, high employment and higher efficiency in the sense of happiness promoted in relationship to how many natural resources are used.