In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

Previous research shows that small workplaces more often discriminate immigrants during the process of hiring new employees than larger workplaces, and usually explains this result by referring to structural factors. At the same time, previous research also shows that self-employees tend to have different personality traits than other people. Could it be the case that the higher discrimination among small workplaces can be explained at an individual level? I examined the hypothesis through OLS-regressions using a survey called Employment, Material Resources, and Political Preferences. The results showed that people working at small workplaces tend to have more negative attitudes towards immigrants than people working at larger workplaces.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

Introduction: The current research shows that cannabis use is increasing, while alcohol use is decreasing in many countries. The reason for the increase is considered to be the increased availability and that adolescents attitudes towards cannabis has become more liberal. Aim: This qualitative study aimed to examine adolescents attitudes and knowledge about cannabis. Methods: Data has been collected from focus group interviews with adolescents aged 15-18 years, in a west Swedish municipality. Participants were recruited through visits to secondary and upper secondary schools.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

AbstractThe purpose of this essay is to investigate if elementary school pupils? attitudes towards mathematics, from a teacher?s perspective, have changed since 2001-2002. I also intend to investigate if the whys and wherefores among the pupils attitude are the same and what influences pupils? attitude to mathematics. The reason why I chose to deepen myself into elementary school pupils? attitude to mathematics, and things that relate, is that I find it very interesting.

Many jobs in rural areas have historically been linked to the agricultural sector. The restructuring that has been implemented in agriculture has resulted in a significant reduction in the number of jobs in rural areas. A consequence of this is that many people have moved to cities to earn a living. To maintain a living countryside in Sweden, it is therefore essential to create alternative livehoods in rural areas. An industry that can have a major impact in the future is rural tourism.

The aim of our study was to investigate how much self-determination persons with intellectual disabilities living in group-homes have when it comes to recreational activities. We studied what the recreational activities looked like, if there was any self-determination concerning recreational activities and which factors influenced self-determination for persons with intellectual disabilities. We used qualitative interviews with persons with intellectual disabilities, next of kin and personnel at group-homes. The result has been analyzed from earlier research, central concepts as self-determination and recreational activities and the theory of empowerment. The most important results that emerged in our study were; that recreational activities for persons with intellectual disabilities varied substantially, that there is a large number of to recreational activities available and no one seemed directly displeased with their recreational activities.

Title: A Culture School?s (?En Kulturskolas?) work in an multicultural areaThis research is a study of Culture Schools in Angered which include both Lärjedalens and Gunnareds Culture Schools. The Culture Schools of today reach only a limited part of our society, and for this reason the purpose of this research has been to study a school in a multicultural area. To learn from others? experiences is an important step in work with school development.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

There is a common belief that the arts contain knowledge of creativity that can enrich the business world. Similarly, the arts are in need of additional support from the private sector and know-how of business practices. In short, there is a need for mutual understanding. With my background as a dancer paired with my studies at the Stockholm School of Economics I have taken the challenge of bringing the two worlds closer together. By changing a social system, like an organization, it is possible to get a better understanding of it.