Purpose: To examine how a tour operator works to implement sustainability in the development of the business, as well as what significance it has to consumers in selecting a tour operator. Furthermore, the purpose is to provide recommendations on how tour operators should work to communicate their commitments.Methodology: The research strategy applied is a case study which follows an abductive approach. Qualitative and quantitative methods were applied to complement each other. A semi-structured interview with a tour operator and a consumer survey constitute the empirical foundation.Conclusion: The conclusion of the study is that consumers show a positive attitude towards CSR, but do not see it as a determinant when choosing a tour operator. Thus, CSR does not constitute a competitive advantage against competitors.

The purpose of this essay is to evaluate how the big changes in prices are effecting pigproduction. My calculations show how much there will be left for interests and amortisation. I?ve chosen not to calculate the costs of buildings. The condition from the beginning is a production of pork with 10.000 pigs per year. Instead of buying piglets, I?ve calculated on breeding them and for that purpose I will need 440 sows. I?ve investigated the working hours and given examples of how to decries these. My conclusion is that with the prices we have to day, pork production is a hard business..

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

AbstractOutsourcing is a business strategy that has developed over the last 40 years. Outsourcing means to let another company do some activity within the company, for example production.The thesis for this paper is: How is outsourcing used in a manufacturing company today and how is the resource efficiency affected by it? The research is divided into two parts, a theoretical part and an empirical part. The theoretical part consists of a study of literature. The works in this study is books, text books, bachelor thesis paper and scientific articles.

The purpose with my project is to evaluate how Recreational Leaders use the outdoor environment, how much they use it and why. My method was to assemble the surveys which were answered nationally by Recreational Leaders. During my project I have investigated Recreational Leaders view on the outdoor environment by reviewing a survey. Those who answered the survey find that the desire to use the outdoor environment exists; they think that the benefits of moving the teaching process outside are plenty. The children receive fresh air, they get to practise manual ability and gross motor functions, stay healthy and are able to use their imagination and creativity.

As a company it is required to work with strategies to minimize costs such as packaging and logistic costs. The increased market of industrial produced wooden buildings results that the time and the cost which the packaging of prefabricated building elements consume, is experienced to be in greater need of development than before and demands a better solution. The aim with this dissertation was to discover how the development of the handling of the packaging can improve the packaging process. The goal was to present improvement proposals for a simplified and thereby a more efficient production in time and cost perspective.The packaging process which includes packaging, handling, storage and transport were studied. Interviews were made with participants from the market for manufacturers of wooden houses and a case study was made at the company A-hus.

Titel: Value stream mapping in practice ? A case study at Light MyFireAuthors: David Rydman and Tomas ÖnnemarMentor: Veronica Ülgen SvenssonExaminer: Åsa GustafssonBackground: Companies push their prices in today's markets to be competitive, which means that companies need to find ways to reduce costs while maintaining profits. (Cudney, 2009) According to Bergman and Klefsjö 2007, the basic rule of quality improvement says "there is always a way to achieve higher quality at a lower cost". One way is to improve a company's processes to get a more efficient flow and improvements that may cut costs. (Bergman & Klefsjö, 2007) Why it's important to look at the processes are that they often contain waste that can be eliminated.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

This master's essay is about seasonality in Bristols slave trade until the American Revolution 1776. The essay uses the Voyages database as the primary material. The essay's method is to study monthly distribution at different points of the slave trade ? the departure from Bristol and the arrival at the American destination. The seasonality of slave purchases in Africa is primarly studied through the monthly distribution of departures from Bristol for a specific region in Africa.

When the costs for a company increase it is normal to look for alternatives to lower thesecosts. One of the expenditure that farmers have is energy costs. The price for the energy mayvary because of the free market. To look at the possibilities for a farmer to invest in sunpower, to make the company less sensitive for the changes on the electrical market, isinteresting. The biggest part of the electricity that is produced in Sweden comes from a fewcompanies on the market.

This thesis describes how a cost reduction project was done on the Packsize ondemand packing machine EM7. The cost reduction was achieved by making minorredesigns of the EM7.The project began by studying the EM7´s structure and function by working on itsassembly line. A short literature study on the subject Design for Manufacturing wasalso done.By working on the assembly line and by speaking with staff from production anddevelopment departments, a number of ideas for reducing manufacturing costs arose.Estimations of the potential cost reduction size for each proposal were done incollaboration with vendors and the purchasing department. Based on the size of the cost reduction, technical risk, impact on the assembly lineand the development time the various proposals were ranked. The two highestranked proposals were selected for further development towards finished solutions.One of the ideas that were selected to develop in to a finished solution meant thatsome of the pneumatic valves were replaced with others.

Infringement of intellectual property rights often causes significant economic damage. The problem with illegal activity concerning counterfeiting is constantly increasing. The development has lead to constitute an extensive international activity which is harmful for intellectual propery owners, consumers and the society in general. Competing products tend to be increasingly similar to each other, with rather similar marketing-, sales-, and pricingstrategies. As a result, the trademark strongly affects consumers? selection-process during purchase.

Gunsta is situated about 10 km east of Uppsala. Today there are plans to establish 1000 new households in Gunsta before year 2030. The required energy for heating houses and water would be distributed via a district heating system, which also includes 200 existing residences. The annual required energy, according to this study, would be 16.2 GWh with a maximal peak effect of 6.9 MW. To meet this need, the study suggests a system with heat pumps to upgrade the 31?C water from a 1.8 kilometre deep borehole.

This paper aims to study, from a legal dogmatic method, the Swedish legislation on fixed-term work related to the EU directive 99/70/EC1. In particular, the directives demand to prevent abuse of frequent temporary employment.An employer may, in agreement with the Swedish legislation combine different types of temporary employment, to prolong the time in the temporary employment. In this proceeding an employer can avoid employing an employee in a permanent position. For example, an employee can be employed in a probationary period of six months, in a general temporary employment for a maximum of 24 months, and thereafter in a temporary position for a maximum of 24 months before the employment turns into a permanent position. This provided that the employments were made by the same employer, and within five years.

A future expansion of wind power in the Nordic power system makes the balancing for the transmission system operator Svenska Kraftnät (SvK) more complicated. Up to the hour of delivery the balance responsible parties? (BRP) makes prognoses and plans, for consumption and production, to help maintain the balance in the electrical grid. How well this is accomplished is affected by the setup of the market design. Therefore SvK has proposed the following possible changes in market design: Increase the imbalance costsIntensify the regulation of imbalancesIncrease the temporal resolution on the different marketsPresent the prices for balancing power in real-timeModify the balancing market to simplify auction of consumption bidsA mapping over the BRPs? processes within planning and trading on the day-ahead, intra-day, and the balancing market has been performed in this thesis.