A change of generations occurs several times during a company?s lifetime. It is a process that requires planning and time. If the current owner wants to keep the company within the family, he has two options; he can either sell the company to a family member, or give the company to the new owner, like a gift. When the owner sells the company, it is common that he accomplishes it to a losing price.

It is important, for companies operating on a homogeneous product market, to understand and adapt to customer needs. Since coffee is a homogeneous product in food retail it is vital for coffee companies to work extensively with differentiation and the fierce competition. The prevailing homogenity makes it difficult for companies to develop the product itself and must therefore work to create added value to the product.The purpose of this thesis is to carry out a study on consumer decision-making when purchasing homogeneous products, and to examine how companies work to strengthen their brand and gain market share in a homogeneous product market. The market that this thesis highlights is the coffee market.To answer the purpose of this thesis the writers have conducted a questionnaire survey regarding consumers? decision-making process and interviewed two marketing managers for two major actors on the coffee market.

Here is presented the result and discussion of a survey concerning the psychosocial environment in a school in the vicinity of Stockholm. The theoretical background of this study was the model of demand-control by Theorell, and various aspects of stress by Frankenhauser and Ödman. The survey was constituted of an inquiry form which was handed out to six different classes at the school. A total of 86 students filled in the form, and their answers were treated with standard statistical procedures to reveal the results. The inquiry form was made up by five parts; one that concerned the background of the respondent, one that reflected the psychosocial health and stress level and three parts that concerned discrimination, victimization and school democracy.

The goal of the society to increase the proportion of renewable energy has led to an increased demand of bioenergy e.g. forest biomass. However, there are concerns that removal of biomass will lead to decreased base cation concentrations in the soils and acidification of streams. In order to find in which types of landscape removal of branches and tops could have such negative effects, this study aims to analyse the relations between pH-sensitivity and landscape variables in the Bothnia Bay water district. GIS and digital geographical data were used to analyse the landscape in subcatchments.

This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

EC and WTO have been prosecuting collaboration for some time, which purpose is to liberalize the global market for commerce. There have been some alterations under the last decades. Establishing in other countries than their own is far easier, nevertheless it is getting more difficult. The enterprises demand equal treatment and the countries want to have the most favourable legislation. This has resulted in conflicts between different countries and even between the companies.

This master thesis is written in the purpose to discover which attitudes the public libraries in Sweden and Denmark have towards offering popular music to their patrons, how they motivates their choices and why they make the choices they make. The essay focuses on the differences and similarities between the Swedish and Danish libraries and relates their attitudes to the Finnish researcher Sanna Taljas three discourses regarding music policies in libraries.We examined this by sending out a question sheet to public libraries in Sweden and Denmark, the questions were regarding popular music's place in the library and how they build up their music collection. The question sheets were sent out to a total of 116 libraries of which 46 were Danish.The conclusions we drew after our examination were that Danish and Swedish public libraries have a lot in common in the way they regard and distribute popular music in the public libraries. Both of the respondent groups puts user demand high on the priority list as well as having a collection that holds significant works of many genres..

Society has depended on fossil-based fuel for a long time, which has led to a fundamental increase of greenhouse gases in the Earth?s atmosphere. To tackle this problem the international community has agreed that action is necessary. Focus is now directed towards local extraction of energy from renewable sources such as biogas.Utö is participating in the Green Island project, which aims to investigate the possibility of making the island climate neutral. This report has been implemented on behalf of Skärgårdsstiftelsen, the main partner responsible for the Green Island project in Sweden.

This qualitative study investigates the conditions on the labour market for disabled people by examining which factors and processes contribute to disabled peoples inclusion to, or exclusion from the open labour market. Stigmatisation is also used as an analytical tool to better understand the exclusion of disabled people from the open labour market. The material to this study is drawn from qualitative interviews with the employees of the Swedish Employment Agency which specialises in supporting disabled people to find employment.  In conclusion, disabled people face several barriers which makes them more susceptible to become excluded from the open labour market. Such excluding barriers include a demand for high efficiency and productivity from employers, bigger cooperation?s and public organisations unwillingness to employ disabled people and prejudices from employers, especially against people with psychiatric disabilities. The employees of the Swedish Employment Agency suggest that they would be able to work more efficiently to help disabled people find employment if they had to do less administrative work, and would be able to work with fewer clients per employee.

We acknowledge the lack of empirical studies of the performance of analyst target prices in the Swedish stock market by examining the profitability of target prices for stocks publicly traded on the Stockholm Stock Exchange. We use consensus target prices issued between 2006-2010 and create two different strategies to observe the abnormal returns generated during this period. Going long in the top decile stocks with the best target prices and going short in the bottom decile stocks with the worst target prices generates a statistically significant abnormal buy-and-hold return of 8.9%. An active strategy with daily portfolio rebalancing and a timely response to target price changes generates a less significant monthly alpha of 1.4% against CAPM. The results show to be robust against the size effect discovered by Fama and French.

Problem: Trots att betalkort funnits länge i samhället, så används idag kontanter fortfarande i stor utsträckning. Handhavandet av kontanter innebär höga kostnader, dels på grund av extraarbetet det innebär för butiker att räkna pengar varje dag, dels för bankpersonal som ska sköta insättningar och uttag och dels för kostnader till vaktbolag som sköter penningtransporter. Om man vet varför kontanter fortfarande används till så stor utsträckning och till vad, så kan man rikta in sina insatser på var man ska öka betalkortsanvändningen. Avgränsningar: Fokus i denna uppsats är på samtliga svenska konsumenter som har rättighet att få ha betalkort från en bank. Syfte: Syftet med denna uppsats är att undersöka om produktegenskaper såsom pris och kvalité påverkar valet om att betala med kort eller kontant.

The purpose of this report is to find a model of statistics for construction and demolition waste, which makes it useful for the local manager at the building site. The intention with the model is that it will be used as a support of the local manager, to direct his project towards reduced strain of the environment. The model will also be used to make it easier to control that the claims from authority and aims for the environment are achieved. To familiarise with the subject waste handling within the building and construction sectorI have done a literature search. I have also been studying rules and regulations regarding the waste handling.

Atlas Copco Tools develops and manufactures handheld industrial tools. Heat and surface treatments are used to provide the tools with certain properties. There are no routines for the choice of treatment or for how to specify treatment on drawings. Production documents that are sent for production abroad may not be clear enough. Some treatments are known as trademarks and there are no instructions for how to specify these on drawings and in CAD-models.The purpose of this master thesis work is to create recommendations for the procedure of choosing heat and surface treatment.

The aim of this study was to develop a load prognosis model for Uppsala district heating system to be used as a tool for heat production optimization. The methodwas to build three models for the different customer types; housing, industry andoffices and then scale them for the total system using data from Uppsala districtheating system. The heat load consists of two parts, one that is temperaturedependent and one that is dependent of the social behavior of the customers. Thetemperature part was modelled with an ARX model using an outdoor temperatureprognosis as input signal. The social behavior part was modelled using the mean ofthe social behavior from some days before and additionally by distinguishing betweenweekdays and weekends.

The market value of forest properties can be assumed to consist of two components, a monetary factor and a non-monetary factor. The objective of this examination paper is to study the impact of non-monetary factors on the values of forest properties in Sweden. This study is based on a population of buyers of forest properties in the southern of Sweden. The results are based on interviews with 54 buyers. Of the purchases were 37 % new purchases.