The hotel sector has reviewed big changes, as higher requirements on independent hotels have been set. In order to be able to compete with big hotel chains, it is no longer sufficient to only use the 4P of marketing mix, it is also required a bigger focus on the personnel. Trained and service aimed employees are service companies' intangible assets and they become more important. Globalisation and internationalisation has however contributed to that the labor market has become more open, and employees easier can compare employment conditions or change job.The aim of this essay is to analyze and to evaluate conditions for the internal marketing at independent hotels, in order to be able to achieve employee loyalty. The essay builds on a comparison between managers' and employees' views about internal marketing.A qualitative hermeneutical study has been used in order to be able to analyze and evaluate conditions for the independent hotels' internal marketing.

It is hard to find streaming waters where humans haven?t affected the fish populations or the running water it self. In many streams the fish populations are over harvested and this results in a lack of older and larger fish. This is also the situation for many populations of Grayling (Thymallus spp.). To be able to develop management plans and to perform actions that improve the situation for the grayling, it is therefore crucial to know what natural, by humans unaffected populations look like.

The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

The city of Kalmar has a desire that their 3D maps of the city should come to a greater use and get residents more involved in Kalmar city. The purpose of this report is to show one way to work with these 3D maps when it comes to presenting information about Kalmar for its residents and tourists in a specific area.  The report also includes information about advantages and disadvantages with the use of 2D and 3D maps in different environments. Various reports and other sources indicate an interest in 3D and a use for this, but even that 2D is still seen as a natural way to read a map. By collecting information from relevant literature, interviews and user testing, the group has obtained sufficient background information to present the results of a web site, where the visitor can navigate in both 2D and 3D in a specific area of Kalmar. User tests and surveys have been conducted in two rounds and the web site has been revised after their results..

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

Mankind has always been communicating, it is almost impossible to not communicate. The communication tree has grown a new branch, the environmental communication branch, and an ISO standard, the ISO 14 063 Environmental communication- guidelines and examples was issued October 2006. The purpose of this thesis is commissioned by the managing director of NQA Nordic AB in order to examine and analyse how organisations communicate environmental issues today, and how big the need for ISO 14 063 actually is, and further more if there are needs and wishes to make ISO 14 063 a certifiable standard. The main conclusion is that the there is a need for the standard, but it is difficult to say in which form since the knowledge about the standard is far to low among the organisations examined in this thesis. Clarity and transparency as ISO 14 063 promotes are important ingredients in organisations? environmental work, so sure a standard for environmental communication can help improve environmental performance, for example through opening up for two-way communication and from that on take part of the stakeholders? opinions.This study is based on a literature study and a questionnaire survey where 70 organisations (in this case authorities, corporations and non-governmental organisations) randomly chosen from the seven criteria, which ISO 14 001 defines as the environment: land, water, air, flora, fauna, natural resources and man and his collaboration with those.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

The aim with this study is to prepare for a larger study, by gathering information about hunting enrichment, discuss which enrichment Parken Zoo in Eskilstuna have that are suitable to use in the larger study and report which observation methods that are used in other articles. In the larger study, the focus will lie on evaluation methods and measurable results. They have, during several years at Parken Zoo in Eskilstuna, developed different types of hunting enrichments for their carnivores, because hunting is a natural behavior that is hard to accommodate in captivity. The bigger project will integrate other zoos so that they can do a study on a larger group of animals, and because a lot of other studies in the same field only capture the results of few individuals. In this literature study you will read about the goals of enrichment, research that have been done on enrichment for felids and review several specific articles about hunting enrichment for felids..

The city of Kalmar has a desire that their 3D maps of the city should come to a greater use and get residents more involved in Kalmar city. The purpose of this report is to show one way to work with these 3D maps when it comes to presenting information about Kalmar for its residents and tourists in a specific area.  The report also includes information about advantages and disadvantages with the use of 2D and 3D maps in different environments. Various reports and other sources indicate an interest in 3D and a use for this, but even that 2D is still seen as a natural way to read a map. By collecting information from relevant literature, interviews and user testing, the group has obtained sufficient background information to present the results of a web site, where the visitor can navigate in both 2D and 3D in a specific area of Kalmar. User tests and surveys have been conducted in two rounds and the web site has been revised after their results..

The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Transportation of oil and gas by the Sea characterizes challenges from a safety viewpoint. In this type of transportation, different sizes of special tankers carrying oil and gas. The marine transportation of these scarce natural riches is involved with risks and hazards, which may lead to many losses; for instance, wasting oil and gas, injuries of people, damaging ships and properties, and damaging environment. The main purpose of this thesis is to evaluate the risks, hazards, and accidents during transportation of oil and gas (mainly Crude Oil, liquefied petroleum gas, and Liquefied natural gas) by the Sea with concentrating on transport safety. Hence, a better understanding of these risks and hazards can contribute to decrease of addressed losses.This study is carried out on risks associated with maritime transportation of oil and gas starting with describing the general casual chain (dealing with causes, incidents, accidents and consequences/causalities), continuing with describing risk analysis techniques (including event tree analysis and fault tree analysis) and risk control measures/options, and finally implementing aforesaid investigations on real data from two areas; namely UK territorial waters and the Baltic Sea.In this study, the results of analyzing data from 1991 to 2010 in UK territorial waters revealed that collision and grounding were two most common accidents in terms of crude oil tankers, LPG and LNG carriers in which 44% of all accidents were equally divided between collision and grounding.

This study is made on assignment by the local board of forestry in Skåne, Blekinge and Halland. The change of the forest law 1994 brought a new type of management plan. A more active planning was introduced in order to equate the environment goal with the production goal. The purpose with this study is to give a better picture of how planning for nature conservation in production forest is made and to develop support for selection of silviculture methods for stands with combined goals. With combined goals means production forestry with a reinforced consideration to both nature and culture, called PF-classified stands. This was done by: ? Describing silviculture models from the literature that are possible to use for stands with combined goals. ? Describing silviculture models that is used in practice in stands with combined goals. ? Describing how the classification of stands with combined goals is used. Which means, were in the terrain, with which frequency and in which type of forest PF-classification is used. ? Comparing differences and similarities of theoretical and practical used models. The study was done partly as a literature study and partly as an interview study of forest planners.

This study aims to look at female executives? view of their leadership in the male-dominated construction industry. The study is  qualitative and focuses on the respondents' subjective perceptions. We have conducted six interviews with women in different companies whose positions within each company varied. Using theories of subjectivity, emotions, impression management and organizational structures, to support the analysis conducted, this study shows that there are obstacles for women in the industry, but it also shows that it  seems to be facing a brighter future.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.