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.

This thesis investigates three different surface modifications, and the route to design and synthesize them. The thesis is therefore divided into three sub- projects. (i.) Design and synthesis of a peptide which secondary structure could be controlled by a negatively charged surface. (ii.) Design and synthesis of a cyclic peptide, that would self-organize prior to surface interaction, using the type I anti-freeze protein of a winter flounder as template. (iii.) The use of solid-phase synthesis to make the synthesis of SAM-molecules easier..

This is a project about learning from an experience, about trying to have fun and not getting overwhelmed and draining your work. The thing that wraps this whole experience together is the making of a book. The purpose of making the book has been to bring two interests together, illustration and graphic design.The content of the book for this graduation project is written by Fredrik Mårtensson. His poetry tells about the unnatural state of the modern society. I have interpreted the poetry in six abstract illustrations that I made digitally, with the intent to maintain the feeling of something organic.The process of making this book is a lot about learning what it actually takes to finish it, about trying to tell something and a lot about experience practical work..

Due to the harsh competition among Swedish food retailers, in-store marketing is a crucial component in the stores marketing strategy. In an attempt to differentiate among its competitors, COOP Sweden has begun to use concave store shelves. Although the food retailing industry is one of the most studied, no research has been conducted on the concave store shelves. The objective of this study is to describe how these shelves effect the customer perception of the assortment, their experience of the store environment and their buying behavior. An S-O-R framework is used as an overall basis in order to outline the effects investigated in this paper.

Most of the saw and pulp industries have stored wood nearby their production, the main reason is to have a continuous wood flow to the production. Wet storage of wood is of great importance to keep the wood quality. Without water sprinkling the risk of drying outand decomposition through biological activity increases significantly and will result in a negative effect on future production and quality. One drawback of wet storage of wood is the leaching of chemical substances into the surrounding recipient. The log yard run-off contains phosphorus, nitrogen, phenols and organic substances. These substances can cause problems for the surrounding environment. The main objective of this project is to gain an understanding of the wet storage used by the Swedish wood industry and estimate the environmental consequences that run-off water will have on the recipient.

The freshwater pearl mussel Margaritifera margaritifera is an endangered species. To survive, the young mussels demand a fairly coarse bottom material containing an appropriate quantity of organic substrate to survive without suffocating. In order to estimate if a bottom is suitable for juvenile mussels, samples of the sediment are needed. To obtain samples a sampling device called the Mulv collector has been developed within this project. Bottom samples were collected from 18 stations in 4 south Swedish streams, Vramsån, Kling-storpsbäcken, Brönnestadsån and Bräkneån.

Agriculture has to be performed in a sustainable way in order to sustain high yields and to support a globally growing population. Functional soil properties are fundamental for high yields and in order to achieve good soil conditions sustainable management is a key. Loss of soil organic material and increased soil acidity are problems associated with degradation of soils and hence less sustainable agriculture. In this thesis, the effect of different agricultural systems on soil organic matter, pH and yield was examined. The systems examined are a cereal system with straw removal or returning and a ley system, all with different nitrogen levels.

Wind Hanna (2009) Kostdebatten mellan Livsmedelsverket och lågkolhydratkostförespråkare (LCHF). C-uppsats i pedagogik, Institutionen för Pedagogik, Didaktik och Psykologi, Högskolan i Gävle.  Kostdebatten mellan Livsmedelsverket och läkaren Annika Dahlqvist har de senaste två åren fått stort utrymme i media. Syftet med den här uppsatsen är att med inspiration från diskursanalys beskriva och förklara dels Annika Dahlqvists kritik mot Livsmedelsverkets kostråd och hur Livsmedelsverket bemöter kritiken, dels hur parterna framställs i ett urval medieartiklar. Sex artiklar togs fram genom sökning på Google och Livsmedelsverkets hemsida.

During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and feeling for the diary companies also has decreased.

Carbon sequestration through restoration of degraded pastoral soils is an advocated way of mitigating global warming, and simultaneously alleviating poverty. An often proposed rehabilitation strategy is fencing of pastures, a method that was introduced to the farmers of Chepareria by the Vi-Agroforestry organization in 1987. The landscape of Chepareria changed from eroded, over-grazed grasslands, to a mixture of open-grazed commons, pastoral enclosures and cultivations. The aim of this study was to investigate (1) if the soil organic carbon (SOC) is higher inside the enclosures than on the open-grazed commons, (2) if SOC is affected by duration of fencing and (3) what effect cultivation of pastures has on the SOC. Estimations of vegetation cover and deep profile (100cm) soil sampling was performed on six clusters containing; (1) open-grazing (OG) (2) 1-5 years of fencing (FENCED(1)), (3) 7-10 years of fencing (FENCED(2)), (4) 15-23 years of fencing (FENCED(3)), (5) maize from OG (A(OG)), (6) maize from fenced pasture (A(FENCED)).

The competition in the milk industry has increased during the last couple of years. This is a result of the trade barrier that dissolved when Sweden entered the European Union. The membership signifies an increased internationalization for the dairies, which has also increased the existence of low price chains in the Swedish food market. The increased share of private brands has strengthened the competitive situation for the manufacturer- owned brands. Three of Sweden?s seven largest dairies have now decided to launch a low price milk to cope with the competitive situation.

In East Africa live two species of Griffon Vultures; Rüppel?s Griffon Vulture (Gyps rueppellii) and African White-backed Griffon Vulture (G. africanus). One of the apparently most important factors limiting the population of these birds is food supply. Griffon vultures nest for eight months of the year, and are during this period geographically tied down to the nesting place.

Milk allergens were digested by allowing them to flow through a chromatography column, where pepsin was conjugated to the stationary phase of the column. The allergen fragments were then characterized both biochemically, by using SDS-PAGE and gel permeation chromatography, and immunologically, by examining their reactivity to IgE and monoclonal antibodies..

Kooperativa föreningar ägs och drivs av medlemmarna efter deras verksamhetsbehov. Medlemmarna investerar i föreningen för att den ska kunna avsätta deras produkter på ett lönsamt sätt. För att det ska fungera måste det finnas tilltro till föreningen, ledningen och styrelsen. Det har hävdats att förtroende är den viktigaste tillgången i en kooperativ förening. Till följd av globaliseringsprocessen och stora tekniska framsteg de senaste decennierna har några lantbrukskooperativa föreningar expanderat betydligt för att klara den stegrande konkurrensen (Nilsson, Svendsen och Svendsen, 2012). Arla Food amba är en mejerikooperation som växt betydande se senaste åren och har idag medlemmar i Sverige, Danmark och Tyskland samt produktion i 13 länder. Det finns en rad olika variabler i en kooperativ förening som påverkar om medlemmarna känner sig nöjda och har förtroende till föreningen.

The interest for food and cooking has probably never engaged the people of Sweden as much as it does today. Especially cookbooks are selling better than ever which has been a quite constant trend since the mid 90's. This study explores the connection between visual communication in Swedish cookbooks and the post-modern values which have influenced the market climate and the visual culture. I have used a theoretical framework as reference consisting of theories of semiotics, visual rhetoric, marketing communications and postmodernism. I have been studying six cookbooks, three from the late 00's and three from the early 90's, from the two separate angles of their graphic design and photographic material.