This study aims to investigate how consumers perceive variety in grocery stores and further how private brands have affected consumers? perceptions of variety in grocery stores.The study focuses on the perceptions and attitudes towards variety and the impact of private brands on perceived variety. Hence, a qualitative rather than quantitative study has been used. Photo elicitation has been used in both focus groups and in-depth interviews, which have been the empirical data collection of the study. Scientific articles and books have also been used in the process.

The aim for the study was to examine a harwarder´s (combined harvester-forwarder) productivity when harvesting forest fuel in first thinning stands that contains Lodgepole pine and calculate the economy of the harvesting work and estimate the quality of the thinning . The field study area where located near Arvån, about 15 kilometres south ?east from the city of Lycksele. The field studies were taken place in three different stands. All tree stands had the same tree age, but the tree species combination and the density varied.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.

I want to look at the possibilities to start selling hot water from a small district heating plant with bioenergy. My reason for doing this project is to look at a new business opportunity for our farm. Our company have less work during the winter time compared to the spring and this project will give us more work during the winter. I also want to take as much material as possible for heating from our farm in order to increase the value of the products from the farm. The project is in a village near us, where we should support a school, a churh, a home for the aged, a kindergarten and a parish hall with heat. In my work I have compared two different alternatives with each other. The first alternative is to put a central heater in one of the buildings, the home for the aged, in which we will burn oat.

En ökad handel med Kina har inneburit att fler svenskar arbetar och bor där tillfälligt. Det betyder att det finns intresse att undersöka kulturella skillnader för att underlätta anpassningar vid arbete och fritid. Åtta personer med erfarenhet av att arbeta och leva i Kina intervjuades. Resultatet visade på betydande skillnader i kommunikation, tidsuppfattning, organisation, relationer och socialt beteende. Kommunikationssvårigheter fanns både under arbete och vid fritid vilket berodde på språket i sig samt olika kommunikationsstilar.

Opioids are considered the "golden standard" in pain management for both humans and small animals, but is used less often in equine medicine - probably for fear of side effects. Are there any studies that suggest that side effects are a major problem, or is it lack of experience which is the greatest obstacle to use? As early as 1937 it was shown that morphine and morphine derivatives provide analgesia in horses. For species other than horses used opioids often both pre-, intra-and postoperatively. They relieve pain effectively and are often included in the anesthesia protocol.

When the Swedish Forestry Act was changed in 1994, brushing of young stands became non mandatory. Since then the annual need for brushing in the country has increased by about 100 000 hectares per year. In later years the price for biomass energy has increased to the same level as pulp wood. The high price on biomass energy and the large areas of stands in the need of brushing has created a new market with its own technical, economical and environmental conditions. There is a development of various techniques to manage the forestry stands with late brushing.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

Stroke innebär ofta fysiska, kognitiva och beteendemässiga funktionsnedsättningar som påverkar både den drabbade och dennes familj. Tonåringar, speciellt flickor, anses ha störst risk att utveckla emotionella problem när föräldern blivit sjuk. Förälderns stöd till barnet är väsentligt men även sjukvårdspersonalens. I denna studie undersöktes hur barn uppmärksammas till strokedrabbade föräldrar samt vilket stöd som erbjuds. Fem överläkare och fem sjuksköterskor på en neurologisk rehabiliteringsklinik i Mellansverige intervjuades.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

The struggle for the customer has become a priority for the fashion industriesconsidering that it is the customers? willing to shop that guarantees theircontinuous survival on today?s competitive market. To keep the customer happyand satisfied, should be their priority as this leads to an economic advantagesince the customer becomes the companies strongest allay with help of the socalled ?word of mouth? effect. The positive response is then transmitted fromthe customer, acting as a spokes- person for the company.

Andelen som arbetar vid bildskärm fördubblades i Sverige mellan 1989-1999, vilket har medfört en växande oro över en ökad risk för muskuloskeletala besvär. Syfte: förändrade ergonomisk anpassning respektive progressiv avspännig symptombilden i nack- och skulderregionen hos datorarbetare. Metod: 16 personer med mer än ett års datorvana och som arbetade i Boden deltog i projektet. Som utvärderingsinstrument användes ett frågeformulär som besvarades före och efter en interventionsperiod på fem veckor. Deskriptiv databehandling.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Title: Food companies' work with CSR and its impact on consumer purchases of organic productsLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Maria Nilsson and Mikaela JaredalSupervisor: Agneta SundströmDate: June 2015Aim: The study aims to understand and describe how food chains affect consumer choice to buy organic food and how it affects their buying behaviour.Method: Firstly a qualitative study was conducted. It consisted of six semi-structured interviews with store managers and employees on Willys and Coop in Sala and in Nyköping. Secondly a quantitative study was performed in the form of a questionnaire with 80 consumers in Willys and Coop stores located in Sala and Nyköping.Result & Conclusions: We have seen that price is important when consumers decide whether to buy organic food or not. This has been noticed by the food chains who work actively with being able to offer organic food at lower prices. Other factors that affect the consumers choice to buy organic products are offers, displaying and advertising.