This bachelor thesis is about civilian marching bands in the province Värmland industrial communities, with a focus on Degerfors, Edsvalla, Gruvön, Nors, Slottsbron, and Vålberg bands. Degerfors, Gruvön, and Slottsbron bands are three corps that still operates concerts and performances. The other three unions are defunct.In Värmland, there were many mills that were operating well into the 1900s, roughly speaking there were about 25 mills in various industrial areas. These mills had operations in glass, iron, and paper, each user had a band at least a brass sextet and today there are only eight bands left in Värmland. Bofors in Karlskoga, Charlottenberg, Degerfors, Dejefors, Gruvöns in Grums, Hagfors, Skoghall, and Slottsbron bands.What is the reason that so many bands have disappeared? To answer the question I have investigated the importance of four factors have had for the unions: finance, recruitment collaboration with the music and arts, as well as cooperation with educational associations.The results show a marked reduction in civil bands, from about 25 corps to eight corps today.

Overdue cleanings have for a long time been an important topic of discussion within the forestry sector. When stands that have not been pre-commercially thinned are reaching the level of commercial thinning, many problems occur in terms of decision-making and economical outcomes. These types of stands are commonly known as conflict-stands. The work was carried out partly as an interview survey towards representatives from the forest sector and the energy sector, partly as a case study of conflict-stands situated in Böksholm, north of Växjö and in Tönnersjö east of Halmstad. The criteria for the studied stands were that they had to be dominated by Norway spruce and be in a severe status of ?conflict?. The aim of the interview was to get an overview of the situation today, and also analyse trends in terms of conflict stands.

What impact has volunteering on the individual and their career development? For the young man about to enter the world of work, for the non-profit organization that needs to recruit new volunteers or employers who are facing hiring new staff. This study may provide a new approach in their search for work, volunteers or employees. The purpose of this study is to highlight the experiences of volunteering for individuals' personal learning and development, and the importance of volunteering for their career development. The study has a qualitative approach.

With a shifting world market and periodically profitability issues, Swedish farmers seekalternative ways to enhance their profitability. One interesting alternative to get a highervalue and enhance products is biodiesel, a way to improve the profitability on a farmscale.The diesel that is produced and sold, already have a mixture of 5% biodiesel, andthere is a possibility to add more biodiesel to it. By developing new engines severalengine-manufacturers now allow a mixture up to 100% biodiesel in their engines. Hencethere is a market for an increased production of biodiesel. The aim of this study were toinvestigate the possibilities and the problems related to farm-scale production ofbiodiesel, and to study the profit margin in the production.

The latest thing in the area of environmental building today is energy-plus-house. The idea behind the energy-plus-house is to create a house that produces more energy than it consumes. To accomplish this, the house uses renewable energy, in this particular case solar energy. With the help from a proper construction and thoughtfully projected installations you can achieve a surplus of energy. The surplus energy can then be sold to the surrounding buildings and thereby conduce to a financial profit for the household.

Under det senaste decenniet har den svenska elektronikhandeln präglats av en allt hårdare konkurrenssituation och lägre lönsamhet. Det har lett till att stora butikskedjor gått i konkurs. För att vända trenden måste företagen hanterar sina butiksverksamheter effektivt. Det blir därmed avgörande hur butikschefen sköter butiken. Av den anledningen är det intressant att underso?ka butikschefers arbetssätt för att se vad som leder till hög lönsamhet.

Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

The aim of this thesis is to investigate the points of view of three groups of actors about their local learning center and its collaboration with the library. By interviewing groups of actors from the municipal sector, the library staff and students, I aim to investigate their associations of the learning centre, what kind of services it should offer, and how they understand the role of the library staff in specific collaboration between the public library and the adult education administration. The study design is based on Gunnar Grepperud?s and Terje Thomsen?s three missions for a local learning centre; the mission of a broker, a meeting place and a motivator. I also use Carol Kuhlthau?s levels of mediation as an approach to investigate how the actors want the library staff to work in relation to the centre.

The future of the forest owners? associations are intimately coupled to the development in family forestry. Forecasts have been made that predicts that the number of forest properties for sale on the open market will increase as the interest among the children of the property owners is considered to decrease. The associations are also affected by continuing individualism in the society which may affect attitudes to as well as interest in membership. The objective of this study was to study the attitudes among grown-up children of members in a forest owners association towards overtaking the forest property as well as membership in a forest owners association.

Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

Business is changing and so are society?s expectations. Companies are expected to take responsibility for their trade and the context they are operating in, by looking at socially, economically and environmentally aspects. Many companies handle it by implementing corporate social responsibility (CSR) to their line of action. This is often handled by collaborating with other organisations, such as non-governmental organisations.

Today endless choices exist for a customer in the grocery store in terms of information, products, brands and prices. Consequently, it is important for retailers and brand owners to gain insights in how they can manage to break through the clutter to reach the customer. Displays that include some kind of motion element are assumed to possess an attention grabbing ability, which is a necessary first step in influencing the customer?s decision making. Therefore we have explored whether so called dynamic displays are efficient in grabbing attention and influencing customer behaviour.

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

Introduktion:Att hållbarhetsredovisa efter GRI:s riktlinjer är idag en standard bland multinationella företag världen över. Vi anser dock att det är mer givande för intressenter att placera företaget i ett större sammanhang och för att se hur mycket företagets miljöpåverkan kostar samhället årligen. Sportsko- och klädesföretaget Puma har i en resultaträkning monetärt uppskattat hur mycket miljöpåverkan från deras leverantörer och egna aktiviteter kostar samhället varje år. Den kallas för Environmental Profit & Loss Account och fungerar som ett transparens-, strategi- och riskhanteringsverktyg.Syfte:Den här uppsatsen syftar till att beskriva hur EP&L kan användas i framtiden.Problemformulering:1. Hur används EP&L som strategi- risk- och transparensverktyg?2.