Moelven Skog AB is currently working actively to increase the number of certified forest owners in private small-scale forestry. This study was conducted in collaboration with Moelven Skog AB and seeks to learn why private small scale forest owners not yet have certified their forestry and what should be done to increase the number of certified forest owners. The study was conducted through a questionnaire study. The result of the study shows that information needs of forest certification to private small scale forest owners is great. Many non-certified forest owners have not even heard of either PEFC or FSC. The majority of respondents also have no education in forestry.

Uppsatsens syfte är att försöka förstå, utifrån existerande teorier och med hjälp av insamlad empiri, vilka parametrar i ett kundperspektiv som är av betydelse vid utvecklingen av en prissättningsförmåga bland business-to-business-företag.Vi har använt oss av en kvalitativ metod vars ansats är av abduktiv karaktär. Den empiriska datan har samlats in genom semi-strukturerade intervjuer vilka har genomförts via personliga möten samt via telefon. Då vi betraktar prissättning som en förmåga, vilken återfinns inom företaget, så utgår det teoretiska ramverket främst från det resursbaserade synsättet vilket styrks av en akademisk artikel som beskriver och förklarar bakgrunden till att prissättning kan ses som en förmåga. Därutöver beskriver vi den vanligaste prissättningsstrategin företag emellan; cost/plus-strategin. Vi argumenterar för att företag bör införa rutiner och skapa en entydig struktur, med särskild fokus på tre områden, för att försäkra kunden om att de erbjuder produkter med kundvärde.

Svenska börsnoterade företag anpassade år 2005 sin redovisning enligt International Financial Reporting Standards (IFRS). Detta medförde att företagens goodwilltillgångar skulle nedskrivningsprövas. Nedskrivningsprövningen kan göras genom att diskontera framtida kassaflöden med en diskonteringsränta. Denna studie undersöker om företag opportunistiskt justerar diskonteringsräntan vid nedskrivningsprövning av goodwill. Om detta varierar ökar över tid, om företagens börsvärde påverkar och om de tillfällena då företag sänker sin diskonteringsränta jämfört med föregående år ökar det opportunistiska beteendet.

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

Bakgrund: Under senare år har flygbolagens prissättningsmodeller blivit allt mer invecklade. Detta har lett till att flygresenärernas möjlighet att ta hänsyn till flygbolagens prismönster har minskat. För att möta denna asymmetriska information har flera studier på den amerikanska marknaden genomförts. Samtidigt som studierna fastslår att det finns stora skillnader mellan flygbolagens prissättning, lyser bristen av dessa studier på den västsvenska marknaden med sin frånvaro. Syfte: Att öka konsumenternas förståelse för prisförändringar på den västsvenska flygmarknaden.

The Arctic region is rich in natural resources such as oil, gas, minerals and fish. Climate change causes the Arctic ice melt, making resource extraction possible as well as opening up new transport routes through the Northwest Passage and the Northeast Passage. This has led to competition and cross-border strife among the Arctic States. The two largest states in the Arctic are Russia and Canada, which are also members of the Arctic Council. Russia and Canada are at the moment involved in several disputes regarding the Arctic territory where the ownership of the North Pole is one example.

This paper aims to give an insight into how venture capital work with their investments in the school sector. The purpose of the paper is to examine their work, regarding to goals of the company and the process of controlling the goals.  The study also aims to determine the way the companies work with value growth.This study uses a qualitative research method, where the theories license to operate, the relationship value management framework, agency-principal and new public management theory is tested in relation to the collected data. Eleven persons were interviewed in this paper. This paper also aims to give an overview to venture capital in the school sector, where it will examine whether financial goals could collide with social goals.What the study can tell is that venture capital does not have a license to operate in this sector, according to the theory.

The purpose of the study is to investigate how much interest media has shown selected topics in the corporate governance systems in Germany and Sweden. The four selected aspects are: ownership structure, employee representation on the boards, disclosure of board members? compensation and female directors on the boards. The reasons for and consequences of the similarities and differences will also be discussed. The German and Swedish corporate governance systems construct the key basis of the study, emphasised on the four chosen aspects.

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

The cellular market is today suffering from great customer dissatisfaction. Simultaneously, the services offered by the different cellular providers are very homogenous, causing strict competition where various price strategies have been the main mean of battle. From a business perspective, implementing pricing strategies, to keep up with increased network investments, is a short term solution.In a market characterized by lacking customer satisfaction and harsh competition, research has shown the importance of highlighting customer relations in marketing. This type of marketing, which one could refer to as relationship marketing, is considered an efficient, economic, and strategic method of showing the importance of customer loyalty. To get insight in the relationship between the customers and the cellular providers, as well as to show the importance of relationship marketing, this study has used qualitative interviews to find what develops strong customer loyalty.The results showed that increased customer loyalty is achieved when an emotional bond is created.

Syftet med uppsatsen har varit att genom kvalitativa intervjuer lyfta fram motpolerna kringdagens konsumtion av digital underhållningsmedia och fastställa om konsumenters syn på värdekan relateras till deras val av att antingen betala för ägandet eller för tillgänglighet av den. Metoden har bestått av åtta stycken kvalitativa intervjuer där respondenter fått frågor om sinkonsumtion av digitala underhållningsmedia inom; musik, video, spel och podcasts. Uppsatsen kommer fram till att konsumenter ser värdet i användningen av mediet och inte iägandet av det. Konsumenterna vill således hellre strömma sin media än att ladda ner den. Deväljer därför mer eller mindre obehindrat den tjänst som har bäst utbud.

In this literature review the cemetery is studied in its role as a public space in an urban context. To be able to scrutinize the cemetery?s relationship to the public domain in the future, the cemetery?s background and history is studied in the beginning of the essay. The cemetery?s connection to the church, as well as a variety of other factors such as economic, architecture, hygienic aspects and different ideals has influenced the cemetery to be the place it is today.

Land consolidation is a major problem in many countries in Europe. In Sweden, mainly the state of Dalarna, there is a strong consolidation of forestland, probably the strongest in all of Europe. The consolidation is a big obstacle for forest management and ownership questions due to the often long and narrow strips of land. One of the main reasons for land consolidation in Dalarna results from the heritage procedure, were land is divided between all of the inheritors. To improve the consolidation large surveys in the consolidated villages in Dalarna are carried out. Many laws have to be followed due to the survey.

This report is the written part of a bachelorthesis on the computer engineering program atUniversity of Halmstad. The project was a cooperate project that where done together withFree2move Holding AB. Free2move is a company with eight employees in Sweden and four inMalaysia. The company is today developing Bluetooth modules and RFID chips. The market forthis kind of products is growing very rapidly, last year it grew 71 percent.

In this thesis an explorative study was undertaken with the aim to study how a number of private care providers, as well as politicians and officials from councils in and around the Stockholm and Uppsala counties, think about the future of the Swedish elderly care from a property perspective, i.e. homes for the elderly. The analysis shows that there is a demand for capacity in 6 out of 16 municipalities, and that the property is an important part of this capacity, and the fulfillment of it. This was mainly due to the cost of capital, but also because of several other factors such as lack of land, a wish to guide the design, ideology, and in many cases a wish to use the property as an instrument of domination to control private health care providers.Also, the property was show to be connected to economic competition, to freedom of choice, and to quality. The problems related to the property in the market for elderly care still remains to be solved.