Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

För att på ett effektivt sätt uppnå konkurrensfördelar på dagens marknad krävs det att företag finner nya strategier för att bli konkurrenskraftiga, en strategi är att verka på en eftermarknad. Företagskunder utgör en mindre marknad och beroendet mellan parterna är större (jämfört med privatkunder) påvisar detta att relationen är en viktig del i en B2B-miljö. Service-Dominant logic (S-D logic) beskriver hur ett paradigmskifte sker där kunden betraktas som värdefullt humankapital och företag vinner konkurrensfördelar genom långsiktiga relationer, värdeskapande tillsammans med kund och utbyte av kunskap genom interaktivt processarbete. Syftet med denna studie är att undersöka på vilka sätt företaget Komatsu Forest kan vinna konkurrensfördelar genom att implementera S-D logic. De strategier vi testar är front-line employee (FLE) ? personal med kundkontakt, butikslandskapet, varumärket och den interna kommunikationen.Studien baseras på kvantitativa studier med en kompletterande kvalitativ studie.

In Scandinavia, capercaillie are often associated with pine trees (Pinus sylvestris) in winter, with pine needles as the main diet. Few dietary studies have been conducted in Sweden and winter diet is subject to little debate. The interesting thing is that this "pine specialist? is also found in spruce (Picea abies) forest habitats where pine is scarce or unavailable. In many studies outside Sweden (primarily Central Europe) spruce is regularly observed in the winter diet, but I have found no reports on the selection of the diet in spruce forest areas in Sweden.

Wildlife is a valuable and renewable resource that promotes economical, ecological and social values. These values are important for developing and maintaining many rural societies. However, growing ungulate populations have led to increased browsing pressure on valuable forest trees and crops. Previous studies have proposed supplementary feeding and gamefields as potential methods for controlling the ungulate foraging and reducing browsing damage by providing other attractive food resources. However, quantitative estimates of potential biomass production of various gamefield crops and browsing pressure on the surrounding forest have been lacking.

This degree project is a realization of a strategy for collaboration between an industrial designer and employed workmen of a producing company. The collaboration aims to engage everyone involved in the co-authorship of a products design and manufacturing history. The realization has taken place in an open dialogue where the designer no longer owns the design process by himself. The project has been carried out in cooperation with the company Iris Hantverk. The company is owned by the Swedish body for visually impaired and has their main production facility in Stockholm.

This examination paper is about the potential for Solar cells on apartment blocks. The technology with using solar cells for manufacturing electricity, has been on the market for a while, but recently the new installations of solar cells has increased. Solar cells are suited for placements on buildings but are expensive to obtain. The municipal real-estate company is interested in solar cells but wants to know more before they invest in the technology. This report contains an account of the solar cell and a guide to how a connection to the grid is accomplished.

Increasing volatility and less political intervention from the CAP in the market price of wheat is making it more difficult than in the past for Swedish farmers to determine the price at which they should sell their wheat. In the past, the Swedish farmer-owned company Lantmännen has traditionally set a guideline price for Swedish wheat every year to which farmers could adapt, but ceased doing so last year. Therefore this study sought to identify the parameters on which the price of wheat is dependent on by using a reduced form model. The perspective adopted was that of farmers. The model proved able to identify the main factors determining the annual price fluctuations in wheat, with all variables included having an impact on the wheat price, except export quantity in the previous year.

Multilayered woodland types are an important part of the urban forest. The knowledge how to establish and maintain such plantations are not as deep as other knowledge fields concerning forestry. Therefore this study has looked upon how to achieve multilayered structures in young nature-like woodland plantations. As a theoretical base for the study three different major knowledge culture have been studied that concerns the subject, ecology, forestry and landscape management/design. This three theoretical framework concludes that many natural processes strive in the opposite direction of multilayered structures in their youth.

Södra in Oskarström has the ambition to become the best client for silviculture contractors and another aim is that the contractors should feel a strong sense of community with Södra. Several factors play an important role in order for these ambitions to be realized. The purpose of this study was to investigate how the contractors feel about their business relationship with Södra. The study was conducted during the spring of 2015 through a questionnaire which was sent to all ten silviculture contractors working with Södra in Oskarström. Overall, it seemed like the contractors were satisfied with the collaboration.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

The organisation of the municipalities is based on the principle of representation. It has previously been impossible to give the citizens more influence through direct democracy, but the information technology gives new possibilities and the choice of democracy model might no longer be obvious. Representation can be interpreted in many ways and there is a need for a more distinct definition of the rule that the municipalities shall be governed according to the principle of representation. It should also be further investigated how the new technology can be used to increase the use of direct democracy. The municipalities ought to work to supplement the representation with direct democracy in the form of active discourse with the citizens.

In the 1970´s the North American lodgepole pine (Pinus contorta) was introduced to Sweden in large scale. The lodgepole pine affects its new environment different from Scots pine (P. sylvestris), leading to a change in biological diversity. Forestry today affects the ground beetle fauna (Carabidae). Habitat specialists associated with older forests are first affected. When the canopy closes again after a clear-cutting species that prefer open habitats reduces and those who prefer mature/closed forests increase. In this study we compare differences in diversity and community structure of ground beetles in stands of lodgepole pine and Scots pine.

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

The aim of this study was to increase the knowledge about whooper swan (Cygnus cygnus) ecology to enhance the ability to predict and also to prevent the crop damage they cause. The largest proportion of damage in Sweden has been reported at stopover sites during spring migration in February, March and April. Therefore, this study focused on an important stopover site, Lake Tysslingen, situated in south-central Sweden. Specifically, the relation between the duration and period migrating swans stage at the stopover site and mean temperature (measured at three different weather stations) for the years 2001-2010 was studied. Furthermore, the swans´ selection for certain fields in relation to field type, distance to roosting site, a supplemental feeding site and forest edge within agricultural land surrounding the lake was analyzed.

För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.