A decade ago the organic egg production in Sweden was nearly nonexistent (Föreningen för ekologisk fjäderfäproduktion, 2008). A rising demand for these products in the beginning of year 2000 made the organic egg production the most increasing production of all organic provisions. The Swedish consumers value provision production that have a reduced impact on the environment and further protects the wellness of animals and plants (Jordbruksverket, 2010). Today, the organic egg production composes roughly 6 % of the total egg production in Sweden. This indicates that the ambition of Jordbruksverket, which has an organic egg production goal of 10 % of the total production, is not yet achieved.The consumer demand on the market is the driving force for these new products, and the higher prices contribute to an essential portion of the additional costs of organic egg production (Jordbruksverket, 2004).

The attention on environmental issues has never been as huge as today. The climate is changing and more and more evidence suggest that the cause behind climate changes is an increase of carbondioxide into the atmosphere. The increase in turn is considerd to be an act of human activity. Therefore some companies have decided to become climate neutral and implement information technology in their business in order to reduce their emissions. This thesis has three aimes: to calculate a small company´s carbondioxide emissions, study whether or not information technology could help to reduce these emissions and furthermore find out why some companies decided to become climate neutral and describe the concept climate neutral.

Smartphones med Android som operativsystem har under de senaste åren blivit en allt större del av vår vardag. Kandidatarbetet undersöker vilken försäljningsmetod man som utvecklare ska använda sig av för att få största möjliga förtjänst, när man säljer ett spel på Androids marknad. De försäljningsmetoder, som studerats, är reklam, prissatt och in app billing. Från insamlad statistik av Google och enkäter har en förståelse kring vilken metod att föredra tagits fram. Resultaten visar att alla fungerar trots deras olikheter sinsemellan.

How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).

This master thesis aims to examine how public libraries in Sweden are practically and ideologically equipped to deal with e-books, outside of the dominant distributor Elib. The study also aims to find out what?s required of the book market and the public libraries to make further progress in the question of e-books. In Sweden e-books are still representing only a small amount of all the library loans and an even smaller amount of the commercial book market.The methodological and theoretical ground for the thesis is Grounded Theory, and the survey is based on interviews with publishers, librarians and distributors.The conclusions of this thesis are that the public libraries lack resources to invest in e-books, and that they also lack in knowledge about the media and its readers. It also exposes that both internal and external collaboration efforts need to be further developed.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Companies today are exposed to a turbulent market with fierce competition and the ability toinnovate itself becomes increasingly important. But what innovation is and how it is managed is farfrom obvious. In this case study at EVRY the research questions are: ?What is innovation in ITconsultant companies?? and ?how can innovation be managed in IT consultant companies?? ITconsultancy is a complex type of business and their focus is often to innovate the customers businessrather than their own. The study is based on a literature review, field studies, unstructuredinterviews and an interpretive analysis.

This master thesis aims to investigate and quantify the potential associated with increasing the usage of edible by-products as food for human consumption on the Swedish market. The main emphasis is on the Swedish production of offal and the obstacles that currently inhibit greater usage of these products as foods.The results indicate that the Swedish market for offal is limited. Only a small amount of the edible by-products that are produced in Sweden every year are consumed as foods and a considerable amount seem to be downgraded into animal feed or thrown away. The utilization of these products is restricted by economical, technical, legal, and cultural factors that all need to be taken into consideration. On the whole, large-scale slaughter plants seem to be more inclined to utilize these products effectively, as the profit from doing so increases proportionately to the produced volumes.

The purpose of this study is to clarify the most important factors that affect Swedish perennial growers when designing their assortment. The study describes how herbaceous perennials are produced in Sweden today and try to give an answer to the question how growing method and choice of assortment are affecting the possibilities of Swedish producers to compete on the market. Seven perennial growers in the southern and western parts of Sweden have been interviewed about their production methods and on what basis they design the assortment of perennials. During the interviews five factors seem to be the most important when the growers choose which species to grow ? profitability, the characteristics of the species, the sales channel/customer, the growing environment/growing facility and the grower?s interest and knowledge. It is often a combination of these five factors deciding if a cultivar will be grown or not. .

This is a study about residential segregation in Malmö. The aim is to highlight the segregation that is taking place in the city as a whole. I therefore focus on two residential areas in Malmö which are not often mentioned when speaking about segregation; Västra Innerstaden and Limhamn-Bunkeflo. I present different theories on housing segregation and discuss them in relation to these specific residential areas. I investigate how the socio-economic and ethnic characteristics of the inhabitants in these residential areas are connected to Malmö being a segregated city.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

The change of control clause is nowadays a well used covenant in the Eurobond market, with the aims to protect bondholders in case of a leveraged buyout. This thesis intend to evaluate whether the change of control clause is a new phenomenon in the Eurobond market today and to estimate what have been the driven force for the popularity of it. The thesis found that the change of control clause already existed before and thus it is not a new phenomenon. Several factors where found though to explain the extended use of the clause today. Starting in 2005 the LBO activity increased rapidly, exposing almost every company to the risk of LBO.

In recent years, the digitalization and media convergence has increased, which has made the market for public service- medias more competitive. Perhaps this is why public service has chosen to communicate with recipients outside their own channels.The purpose of this quantitative study is to find out how students attitudes looks towards the fact that public service are performing marketing communication. To find out, we conducted a survey, as 256 students of Linnaeus University in Kalmar answered. Together with the study we have used different theoretical references in order to analyse the responses from the survey, and obtain our conclusions.By analysing the empirical material we came to the conclusion that the majority are in favour of public service performing communication outside its own channels. But we also noticed that the communication needs to be in a certain way for the students to be positive.

This study deals with the Swedish public library in our changeable time. New technology, an altered media situation with a growing digitalization, globalization and a society focusing on the individual and the market have put the public library in a new, indistinct position. It is described as facing an identity crisis. The aim of this thesis is to, by interviewing a group of young people ages 15-16, find out what the public library is for this user group and what it ought to be according to them. How do they value the services provided by the public library? Are there services they miss? The thesis also aims at relating the opinions of the young people to earlier research.

AbstractTitle:Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting?Level:Bachelor thesis in business administration, 15 university creditsAuthors:Nils Johansson and Hannes ThomasfolkSupervisor:Sarah PhilipsonDate:20140108Keywords:Sustainability reporting, value relevance, stakeholder theory, signaling theory.Purpose:The purpose of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting.Limitations:The study focuses only on organizations that are members of SWESIF.Method:In this study we chose a multiple case study design, inspired by well grounded theory. The study's empirical data was obtained through ten semi-structured interviews with analysts, consultants and fund managers.Results and conclusions:It was revealed by the study that companies producing a sustainability report demonstrates transparency and are perceived as a company that is aware of risk, both economic risks as well as external risks. The study also shows that among the study's respondents, there is a strong belief that sustainable business in the long term is a good investment. The study also indicates that this is no concrete evidence of an association between the use of sustainability reporting and either increased or decreased profitability.