As a Swedish landscape architecture student living in Australia for five years, I have often wondered if my memories and my associations with the landscape and the nature in Sweden, are the same as other Swedish people living in Melbourne. Most of the Swedish people who live here in Melbourne remember and associate Sweden?s nature and landscape with where they grew up or where they used to live. The plants that most of the Swedish people I asked missed from Sweden were associated to special feelings or activities. The general type of landscape people remember from Sweden is that of a landscape covered in forests, which you can walk freely through. With these memories as a foundation and with inspiration from the Swedish landscape architect Thorbjörn Anderson?s way of creating places, by letting a few strong changes play against the existing elements,2 but also with consideration of the climate and the severe shortage of water that is current in Melbourne, will I create a design concept for the garden surrounding the Swedish Church in Melbourne. A design concept that will generate memories and associations to Swedish landscapes..

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

This thesis aims to study brand change, which can be of interest since a brand during its lifetime can be expected to meet a lifecycle consisting of five phases; innovation, introduction, growth, maturity and recession. In order to avoid the recession phase and the sales decline that follows there is a need for a change of the brand.In order to study brand change, theoretical framework is compared to two real world cases that have gone through an active change.The conceptions of positioning, repositioning and revitalization are clarified. Positioning deals with how brands are located in customer?s minds as well as on the real market. Repositioning implies a change of the current position and is also often a move towards a new market segment.

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

This report aims to examine how Brunneby Musteri is to update the brand attention for Brunneby Musteri at retail stores. Brunneby wish to assure their brand will catch the customers? eye in the store and therefore get assistance to discover what to improve. The family business Brunneby Musteri (Brunneby) was founded in 1941 and is located nearby Göta Kanal in the county of Östergötland. Brunneby produce products such as lemonade, jam, jelly, marmelade, cider and vinegar.

This report aims to examine how Brunneby Musteri is to update the brand attention for Brunneby Musteri at retail stores. Brunneby wish to assure their brand will catch the customers? eye in the store and therefore get assistance to discover what to improve. The family business Brunneby Musteri (Brunneby) was founded in 1941 and is located nearby Göta Kanal in the county of Östergötland. Brunneby produce products such as lemonade, jam, jelly, marmelade, cider and vinegar.

This report aims to examine how Brunneby Musteri is to update the brand attention for Brunneby Musteri at retail stores. Brunneby wish to assure their brand will catch the customers? eye in the store and therefore get assistance to discover what to improve. The family business Brunneby Musteri (Brunneby) was founded in 1941 and is located nearby Göta Kanal in the county of Östergötland. Brunneby produce products such as lemonade, jam, jelly, marmelade, cider and vinegar.

What does the Swedish church Västerås stand for today according to the employees and how do they want to profile themselves to the target group? What image and what expectations does the target group have of the Swedish church Västerås? How can the Swedish church Västerås communicate uniform, with the intent to create mutual value with the target group?The purpose of the study is to make recommendations to the Swedish church Västerås for their prospective communication plan by examining their profile and target group's image and expectations of the organization. The study also aims to examine how the Swedish church Västerås can communicate their brand uniform.The study applies a qualitative research with deductive approach. Data were collected through semi-structured interviews with a sample of the employees and focus groups with a sample of the target group.Better match between profile and image means that SkVs employees better understand the organization and can communicate more uniform which leads to a stronger brand identity. If SkV understands what is relevant for their target group, they can reduce the total cost of customer delivered value and thus increase the total value.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

Aim: The purpose of this work is to investigate what differences there are between a credit union that is connected to Sweden?s Credit Association and an independent association, and how these differences have affected the union?s success. Method: A qualitative study has been made by means of email and telephone interviews. Respondents were chosen from Sweden?s Credit Association, Credit Guarantee Association in Gävleborg and Övre Norrland Guarantee Association. The interviews were then analyzed in the light of our theoretical studies. Result and conclusions: We have found that there are three major differences between the unions.

The need to attract and retain individuals who add value to the organization constitutes an increasing challenge facing human resource professionals. In this context it is essential to establish stronger links between the individuals and the organization they work for. The aim of this study is to explore and discuss the role of ethical core values such as trust, respect, fairness, and honesty as a critical antecedent to employee commitment. From the perspective of employees, a comparative case study is conducted in two organizations with two different reasons to exist - a profit organization and a non-profit organization. The study concludes that organizations should have a high focus on people's core values when they recruit new employees as well as for educating and training their existing employees and managers.

Modern sawmills are using the raw-material and the production-capacity more efficiently today, due to rising raw-material prices and higher production costs. Log sweepness has a negative effect on the sawn yield, for sawmills with straight-sawing. It is desirable that these logs could be sorted based on more criteria, if it increases value-yield and consequently the utilization of raw-material. Bow-heights over 1 cm have a negative effect on sawn yield, since the surface of the mantle cuts down in the sawn pattern. Some of these small bow-heights reduce the logs yield of value which affects the production planning negatively. Nearly half of all the Swedish logs have a bow-height over 1 cm.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.