In a time when milk producing farm businesses face decline in profitability it is of great importance to examine how the situation can be improved. This thesis is a study off efficiency in milk producing farm businesses represented by Swedish, Dutch and German farms. The aim of this study is to investigate whether any differences exist between companies in these countries. Moreover, the study includes a mapping of a number of factors that determine how efficient milk production can be managed. This mapping is based on a literature review on prior efficiency studies followed by qualitative interviews with milk production advisors as well as a questionnaire sent out to dairy farmers in Sweden.

Syftet med studien är att klargöra och analysera vilka faktorer som är viktiga vid börsbolagens val av skatterådgivare i Sverige och hur valen har förändrats genom de nya oberoendereglerna. Studien utgår från ett abduktivt angreppssätt medan undersökningsmetoden använder en kombination av kvalitativt och kvantitativt tillvägagångssätt. I teorin beskrivs utvecklingen av den komplexa miljön kring skatterådgivning, begreppet jurisdiktionell konkurrens, oberoendets två sidor samt ett antal kritiska faktorer vid val av skatterådgivare. Som ett komplement till den teoretiska referensramen har författarna valt att presentera ett kapitel med aktuella regler och normer. I den empiriska delen presenteras resultatet av de tio intervjuer som gjorts med börsbolag på OMX Nordic Large Cap.

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.

The key purpose of this research has been trying to understand, and study how assyrian/syriac youth create their identity under the influence of two or several different cultures. We have also looked upon how different factors such as history, religion, language, family and school play a role in the youths identity development.We have used a qualitative method in our study where we have interviewed six assyrian/syriac youth. Because of their Christian faith the assyrian/syriac group has been forced to migrate from their countries to different parts around the world. In the new countries the group has been forced to create and live in a diasporaculture. The city Södertälje in Sweden has developed to become a metropole for this ethnic group where they have founded a substantial diasporaculture.

This document presents calculations of adjusted GDP based on satellite household accounts for the year 2001 with the purpose to compare adjusted and official GDP for Sweden, Germany, Estonia and Finland. Household production in each country is estimated using time use survey data from Eurostat and a monetary value is estimated using average wage (after taxes) for each country. The results indicate that the value of household production using this methodology increases GDP with between 42% (Finland) and 55% (Germany) compared to official GDP statistics. A comparison of GDP/capita between the countries included in the study shows that the GDP/capita in Germany increases more that the other countries due to the relatively high proportion of time used for household production (mainly German women) combined with a high average wage. In fact, the results show that Germany has higher adjusted GDP/capita than both Finland and Sweden (but Germany has lower GDP per capita when official statistics is used for the comparison).

This thesis aims to investigate whether the parties Danish People?s Party, the Progress Party, the Finns Party and the Sweden Democrats can be categorized within the same party family, based upon the parties positions regarding the EU and European integration. The thesis contributes to increased knowledge and deeper understanding about these parties stances toward the EU and European integration, with a particular focus on how euroscepticism is expressed within each party. The thesis addresses the following research questions: which category of euroenthusiast, europragmatist, eurosceptic and euroreject best describes each of the four parties? Do the parties fall within the same category, or are they dispersed across different categories? The categories are based on different conceptualizations of euroscepticism (Kopeck? & Mudde, 2002), which composes the theoretical framework along with an analytical scheme based on the different conceptualizations.

An increasing number of automotive supplier companies are investing in Central and Eastern Europe (CEE) in order to gain cost advantages. This has happened in a rapid pace since many of these countries did not have any foreign direct investments (FDI) at the turn of the century. The problem now is for how long these countries will be able to maintain the low costs. One purpose was to create a model of country advantages for automotive supplier companies when relocating further production to CEE. This dissertation was written in cooperation with the Trelleborg Group.

Den 31 augusti 2007 lämnade det norska och svenska högkvarteren in ett förslag på fördjupatförsvarssamarbete mellan länderna. Det råder det inga som helst tvivel om att den mest väsentligadrivkraften för detta samarbete är ekonomi. Bägge länderna riskerar att förlora väsentliga delar avsina förmågor p.g.a. nedskurna budgetar. Man vill därför åstadkomma ett ?ömsesidigtförstärkande? av de bägge ländernas produktionsförutsättningar.

Tidigare studier indikerar att det finns en problematik med redovisningsstandarden IAS 36, angående goodwillnedskrivningar, då standarden skapar utrymme för resultatmanipulering i form av stålbad. Enligt tidigare studier har företagsledningar incitament för stålbad när företag uppvisar svaga preliminära finansiella resultat. Denna studie undersökte i vilken utsträckning resultatmanipulering i form av stålbad genom goodwillnedskrivningar förekom för företagen på OMX Nordic large cap under perioden 2006 till och med 2009. Det gjordes genom att det i studien undersöktes huruvida det fanns ett samband mellan goodwillnedskrivningar och svaga finansiella resultat.En kvantitativ metod användes och sambandet mellan goodwillnedskrivningar och svaga finansiella resultat testades med hjälp av statistiska metoder. Undersökningen utgick från Jordan och Clarks (2004) trestegsmodell som i första steget testade huruvida goodwillnedskrivningarna var väsentliga, då det är ett tecken på stålbad.

Nordic Marine Sauna AB has, since 2005, designed, manufactured and sold floating saunas. Theproduct are characterised by a well thought thru and appealing design and its high quality. Thecompany is now intending to open a new business area by starting a subsidiary, NordicSubmarine Sauna AB, which will design submerged saunas. The expected customers are leisureand conference centres as well as customers that seek an experience out of the ordinary.Due to the products technical complexity a master thesis was adverted. The task was to do aninvestigation whether such a product is technically viable.The job involved research of existing products and constructions material as well as designingthe product with CAD and FEM-programs.

The aim of this thesis is to examine the institutional effectiveness of the environmental institutions Helcom and the Mediterranean regime, by using Haas, Levy and Keohane's "the three Cs"; governmental concern, contractual environment, political and administrative capacity. The method used is a comparative analysis.This study takes into consideration the specific structural and economic factors that are prevailing in each region where the environmental regime operates. This study also takes into account the influence of the European Union as a factor that affects the environmental progress.By focusing the study on the line of conduct concerning hazardous substances by respectively regime this study shows that the institutional effectiveness is fulfilled in neither Helcom nor the Mediterranean Regime, although Helcom has been more successful. The lack of state capacity is the most restraining factor for both developing countries and countries in the transition towards being developed, to achieve a good environmental status of the sea. This study also shows that the European Union sometimes has a greater impact on the environmental progress in states, rather than the environmental regime in countries that were/are aspiring members, thus showing the ineffectiveness of the regime..

Sedan 2013 har allt fler börjat använda sig av streamingtjänster för film och TV på internet (Findahl,2014). I takt med att användningen ökar är det viktigt att tjänsterna är välutvecklade och lättillgängliga för användaren. I denna uppsats undersöker vi funktioner på de tre största Video on Demand-tjänsterna (VoD) i Sverige ur ett användarperspektiv. Med hjälp av befintliga teorier och litteratur diskuterar vi användarbarhet och genomför en områdesanalys av de utvalda VoD-tjänsterna. Utifrån analysen har vi gått vidare med tio funktioner för att avgränsa studien.

The aim of this Masters thesis is to examine the view of market-led culture, focusing on literature, within Swedish governmental cultural policy. The main issue is to discover changes in attitude towards cooperation between culture and business by comparing the attitudes and ideas expressed in the governmental policy documents from the 1970s with the governmental policy documents from the 1990s. To illuminate, and with an effort to explain, these attitudes and ideas expressed in the documents their political and social context has been studied as well. The theoretical starting point is two political ideologies, and Danish cultural policy researcher Dorte Skot-Hansens theories of cultural policy in the Nordic countries. The methodological starting point is two variants of analyses that are textual ones.

The National Libraries task to save and preserve the national cultural heritage has turned to a new challenge in a digital world. The preservation of born-digital material for future use requires not only saving the digital object itself but also information about the object, preservation metadata. This is a relatively new issue and the library community has very little experience in this area. It has become evident that international cooperation is necessary to solve the task and that the development of international standards is of fundamental significance. This thesis investigates what has been done to meet the problems with the fast obsolescence of digital material with the focus on metadata.

The concerning issue of declining number of hunters in North America is also apparent in Europe and Sweden. When the bulk of research found on human dimensions and hunting participation has almost exclusively been done in the United States, this report seeks to add to the needed knowledge on a national level focusing on the causes of hunter declines related to social factors within Sweden. Using hunter data reaching from commune, county to National level, this report describes the correlation between a number of variables and the hunting participation in Sweden.The typical Swedish hunter lives in an area with low population density, the person usually has higher education, the living situation is stable with no recent moving and there is relatively good access to forest land. Persons with weaker connection to the Swedish culture such as foreign citizens, people with foreign background and people born outside ?the Nordic countries? are less likely to start hunt or participate in hunting.A strong relationship was found between the favorite game, moose (Alces alces), and the amount of hunters participating in the hunting.