Forest as an investment alternative has become more and more popular over the last few years. Between the years 2004 and 2007 increased the price level on forest land with 70 percent in Jämtland. In this thesis a comparison has been conducted between forest in Jämtland and an investment in the stock market. The risk in the two investment alternatives has been included in the comparison. The thesis includes two different studies between the two alternatives.

Machine-to-machine (M2M) communication is a phase in the digital revolution connecting computing devices with each other bringing along new business opportunities for companies. Although being a fast growing field it has not been researched to any greater extent, particularly not within the academical literature. Consequently, information on how M2M can affect organisations seems strongly needed. This thesis uses three perspectives, derived from already recognised business benefits of M2M, as an aid to select proper theoretical tools to investigate the phenomenon. The purpose of this thesis is to gain knowledge of how an M2M adoption affects a firm?s organisation, customer offerings and customer relations.

Bakgrund: En viktig fråga hos företag rör belöningssystem och hur dessa ska utformas, såväl hos chefer som hos anställda. Belöningssystem inkluderar allt från lön och bonus till kompetensutveckling. Belöningar finns för att motivera de anställda, men är belöningar alltid bra? Det är inte bara förändringen av belöningssystem som kan leda till negativa reaktioner. En faktor kan vara att implementeringen i sig kan få negativa konsekvenser. Syfte: Huvudsyftet med denna studie är att utvärdera det nya belöningssystemet och hur det har påverkat lastbilschaufförerna inom Södra Skogs åkeri.

The purpose of this paper has been to find out what motives buyers of forest property has for there purchasse, what competence they have in economics and forestry, and what analysis they had done before the purchase. The study is based on interviews with nine different buyers from two geographical areas, five from Hälsingland and four from Småland/Skåne. A forest property is a property where the value to 100 % consist of forest. A part from the interviews every purhase has been analysed in comparison to an estimation of the yield value. The theoretical yield value was estimated with a computer programme.

Av flera anledningar har i många länder mål för prisstabilitet ersatt den aktiva stabiliseringspolitiken där mål för nationalprodukt och sysselsättning stått i centrum. Centralbanker bedriver och har bedrivit penningpolitik för att uppnå prisstabilitet på olika sätt och det ärdenna fråga som står i fokus i denna uppsats. Detta aktualiseras ytterligare då den europeiska centralbanken (ECB) är i ett startskede vad det gäller att bedriva penningpolitik med prisstabilitet som primärt mål. I detta perspektiv är det av intresse att studera Bundesbank närmare då denna under relativt lång tid bedrivit penningpolitik inriktad på prisstabilitet. För att belysa frågan om penningpolitik har, efter en teoretisk presentation, en empirisk studie av Bundesbank genomförts.

Many times it can be the simple things that affect the attitude of work and which have an importance on the organization's effectiveness. These are not always apparent but can have a large importance for the motivation and the attitude of work. Large number of companies uses wage and other financial rewards system but is there any form of informal factors that have an importance for the coworkers and that affects motivation. What factors that affect the motivation within the industry are interesting to examine and specifically the factors that are not apparent, in other words informal factors that increases the motivation. The purpose of this thesis is to examine and describe which informal motivator factors co-workers/employees in a production department think are meaningful.

The paper's purpose has evolved during the process of researching and writing it. In the beginning it was to investigate if art and culture could increase the strength and knowledge of a brand and if there existed a knowledge about this amongst Swedish companies, situated in Stockholm. During the process the purpose has evolved into exploring the type of companies that acknowledge this and those that don't. By using Bourdieu's terminology and tools, the reasons behind the use of art has been analyzed.The paper employs an explorative approach by accessing data through interviews and public data provided by the Internet through web pages and government files.The paper comes to the conclusion that what Holt calls cultural branding has not evolved, when looking at the companies that are accurate for this study. Out of 24 companies only one comes close to observing socio cultural movements through the arts.

This thesis aims to explain the emergence of the Common Foreign and Security Policy of the European Union, and its institutional shaping, by using elements of Neofunctionalism and Liberal Intergovernmentalism.Using Neofunctionalism, the Common Foreign and Security Policy can be explained both as a side-effect of Europe's economic integration, and as a way to maintain the former and the European Union's position as an economic superpower. The institutional shaping is a result of lack of convergence between important national interests. Therefore it rests on a firm intergovernmental base, with rigorously limited use of supranational decision-making.For Liberal Intergovernmentalism, geopolitics and ideology, and to a certain level log-rolling, have played important roles. The reunification of Germany convinced France to form an alliance between the two countries. France, determined to achieve an economic and monetary union, thus offered Germany a political union, including a Common Foreign and Security Policy on intergovernmental terms.

This paper is interested in Swedish psychiatry during the period between 1930-1950,localized to Mariebergs hospital in Sweden. The purpose of this paper has been to testSjöstroms evidence of the pattern that he used to create three analytical concepts, roughlytranslated to; morally educative discipline-treatment, the production process and the idealinstitution citizen. Sjöström motivates that his concepts gives insight into one aspect of thepsychiatric expansion between 1860-1960 as well as creates an understanding of psychiatryas an institution. The source material for this paper has been patients' medical notes writtenby the chief physician of the institution. Via a method which mainly different from Sjöstromin its selection, categorization and more thorough presentation, this paper has seen the samepatterns which Sjöström has created his three concepts from.

The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

Problem discussion: That empowerment and autonomy can lead to desirable effects on employees is clear. Previous research has found correlations between empowerment and e.g. motivation, job satisfaction, productivity, loyalty and commitment. However, a control problem arises when employees have more freedom in decision-making which could potentially lead to undesirable outcomes. It thus becomes a type of dilemma for management and managers where you have to try to balance a restrictive use of the control system (to maintain control) and an enabling use (to promote empowerment).Purpose: The purpose of this study is therefore to identify how a company can use its control system in order to achieve empowerment while maintaining acceptable levels of control.

The objective of this thesis is to explore opportunities to enhance the phosphorus use efficiencyof inorganic fertilizers in crop production, with techniques available today and in thefuture. Phosphorus is a finite resource of declining quality; therefore a phosphorus use efficiencyin crop production of only 15-30 % is unacceptable. The main reason for low efficiencyis the retention by Ca and Mg in calcareous soils and Fe and Al in non-calcareoussoils. Due to the low mobility of phosphorus, plant uptake is mainly dependent on root growthrather than diffusion. Therefore, measurements need to be taken that benefit contact betweenroot and fertilizer, before fertilizer phosphorus becomes unavailable to the plant.

Background and problem: There is a continuous debate regarding incentive programs in public companies. Since the global financial crisis and the subsequent recession in 2008, the criticism has reached even higher levels. Various regulatory authorities as well as influential external actors require stronger regulations and limitation of the monetary compensation in publicly held companies. Share-based payments are based on the development of the market value of the company. This means there is an existing relation between the owners? and the managers? interests.

Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.

Many professions, such as doctors and psychologists, have a long history of work practice which have resulted that these professions have created their own ethical guidelines. The IT profession, which can be viewed as a relative young and somewhat immature profession, have yet to accommodate any clear guidelines regarding ethics. It?s therefore imperative to create discussions regarding ethical actions to raise the ethical awareness and also create ethical guidelines. The development of the IT profession is moving forward at a quick pace and it?s important to understand that this rapid advancement is not only changing the profession but also changing the society and the environment.