SUMMARYThe riding school horse is the base for the riding school. Riding schools are looking for a suitable horse that meets their demands for exterior, age, education, temperament, price and sustainability. Many different aspects may define the sustainability of the riding school horse; of them is how long life the riding school horse has in riding school activity. Previous studies have shown that the riding schools requirements are 8-12 years life span in the riding school.The purpose of this study was to describe the Swedish riding school horse life span in riding schools and at what age the riding school horses were recruited, disposed and the reasons for disposal. Information about the riding school horse life span in riding schools and reasons for disposal can provide important understanding regarding the importance of health for the riding school horse, riding school economy and profitability in the riding school.

Syftet med studien är att beskriva hur svenska multinationella företag tillämpar cost plus metoden vid interna transaktioner över landsgränser. Vidare har följande forsningsfrågor formuleras: Hur tillämpar företag cost plus metoden? Vilka faktorer påverkar internprissättningsprocessen? Fallstudien är genomförd på Älvsbyhus som är en av nordens största tillverkare av prefabricerade sektionshus av trä med affärsidén att sälja och tillverka färdigmonterade, källarlösa trähus i 1 eller 1,5 plan till marknadens lägsta pris. Den utbredda handeln mellan företag i olika länder har resulterat i ett ökat antal multinationella koncerner bildats, därmed har ett behov av internpissättning för värdering av interna transaktionerna uppstått. Huvudtanken med internprissättningen är att internpriset ska avspegla marknadspriset för varan eller tjänsten, vilket ofta inte är möjligt då ett marknadspris inte existerar.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

Sweden has long had access to low electricity prices due to the wide availability of hydro and nuclear power. This has now changed because of today's rising electricity rates resulting in increasing heating costs for properties, especially in the properties with electric heating systems."Ankaret" is a parish for "Svenska Alliansmissionen", which is located at "Gullbrannagården".The parish has installed electrical radiators and an exhaust ventilation system that makes the energy demand high due to the large ventilation flows. The building was built as the price of electricity was still low and would reduce energy use today by combining its heating system with an air/air heat pump. The heat pump delivers more heat into the room than the electrical energy that it uses. This lowers the electricity needs.

Syftet med undersökningen är att undersöka, beskriva och analysera kring hur vida det finns ett bra substitut till bomull. Undersökningen kommer att belysa hur marknaden ser ut i dag och vilka material som används. Vidare utreds parametrarna funktion, kundnytta och hållbarhet, som kan komma att spela roll i valet av material för producenter av yrkeskläder. I dagsläget finns det inget solklart val av material som skulle kunna mäta sig med bomullen gällande de parametrarna som uppsatsen tar upp. Vad man väljer att använda istället för bomull beror mycket på hur företagen väljer att fokusera gällande just funktion, kundnytta och hållbarhet.

The main drivers of luxury consumption is to obtain prestige and status, therefore the possibility of visible consumption of products is a key dimension of the product. Typical examples of luxury goods include cars, handbags and watches. These are consumed in the public arena where the possibility to show off the product and the brand is the greatest. When examining luxury products and what drives men and women to pay premium prices for a brand and for a logo, a fascinating finding is that there are products that fundamentally lacks these attributes, but which are considered to be classic luxury products. An example of this is perfume.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

The EU has had a special agreement with their former colonies in Africa, the Caribbean and the Pacific Islands, the ACP-countries, for almost 30 years. This has granted the ACPs with preferences on the Europen market, which have been excluded from other countries. The agreement is now beeing re-negotiated to make it more in terms with the rule of the WTO?s most favoured nation-principle. The new agreement will differ from the present one as it will be a mutual free trade agreement where the ACP countries will open their markets to the EU as much as the EU opens up it?s market to them.

Små skyltar, ofta i plåt med texten ?Vårdas av kyrkogårdsförvaltningen? finns på var ochvarannan kyrkogård runt om i landet. De visar att gravrättsinnehavaren till denna gravplatsvalt att betala för att få hjälp med skötseln. Denna studie syftar till att finna faktorer till enförståelse för vad det är som gör dessa kunder nöjda och hur tjänsten gravskötsel ska kunnautvecklas i framtiden.Undersökningen består av personliga intervjuer med personal vid kyrkogårdsförvaltningen iLandskrona och Malmö och en säljare vid Mäster Grön, en genomgång av sexkyrkogårdsförvaltningars hemsidor samt telefonintervjuer med 14 gravrättsinnehavare.Resultatet visar att graven ska vara välskött, de gravrättsinnehavare som mötts av ogräs är intenöjda med tjänsten. Personalens bemötande betyder också en del för hur nöjda kunderna ärliksom att majoriteten anser att priset är rimligt för tjänsten.Intresset för utvecklingen av gravskötsel och dess miljöpåverkan verkar mest ligga hospersonalen på kyrkogårdsförvaltningen och leverantörer av växter.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.

This is a work that look at the factors that affect future monthly costs when buying a house in Sweden and which options are the most financially favorable over a 30 year period. The work also examines whether it is economically beneficial to invest in a low-energy house regardless of geographic location in Sweden, and discuss about whether a calculation template can help individuals to choose more environmentally friendly options. The work has been limited so that a certain number of predetermined factors and its measurable values have been developed with the help of a literature study. The factors chosen are building type, climate, heating systems, loan interest rates, energy prices, energy price increases, inflation rates and down payment. These are then combined into 72 different calculation cases which get put in a calculation model made in excel.

AbstractThe development of Corporate Social Responsibility has been increasing for the last decade.Not only is Corporate Social Responsibility an important thing for big rich companies, todayit includes all different kinds of companies? regardless size, profit or industry. An industrywhich affects the majority of the society is the grocery industry. People have on a daily basissome kind of relationship to the grocery industry, which means that we have high presure onthe companies to not take an over price on the goods, to have a good assortment and that thecompanies take responsibility for the society. With high pressure from different groups of thesociety it is hard for the companies to know how to please all groups at their highest level.In this essay a qualitative examination will be done of how grocery companies mange theproblems of having many stakeholders to please.

Syfte: Syftet är att försöka urskilja samband mellan hushålls socioekonomiska faktorer och efterfrågan på specifika bostadsattribut. Vår frågeställning är: Finns det samband mellan vilka specifika attribut som efterfrågas hos bostadsrätter och hushålls socioekonomiska faktorer? Vår förhoppning är att åtminstone få en indikation på vad olika typer av hushåll efterfrågar.Metod: Denna studie baseras på en databas bestående av bostadsrättsförsäljningar som skett i Gävle under år 2008 samt socioekonomisk information om de hushåll som förvärvat dessa bostadsrätter. För att estimera hushålls efterfrågan på ett specifikt bostadsrättsattribut har en tvåstegsmetod använts. I ett första steg avslöjas de underförstådda marginalpriserna av bostadsrätters egenskaper med hjälp av den hedoniska metoden.

The need for snow-free surfaces at squares, bus stops, platforms, car parks and sports facilities increases and at the same time energy price rise and the environment is becoming a hotter issue. The construction of the ground heating systems often lack thermal insulation under the heating pipes, which means that the heat from the pipes not only warm up the soil surface but also heats the surrounding soil. The insulation also has more features, by insulating the risk of frost damage is minimized. The goal of this report is to demonstrate the large heat loss and energy costs in the absence of insulation under the heating system.The report begins with a scientific way to study and treating the soil heating system uses, and the theory involved. Furthermore it also deals with different routing principles of heat pipes depending on the facility.All calculations are made with so called finite element method (FEM), in COMSOL Multiphysics 3,5a, where models are created with different conditions.

Problem: The relations between first and second tier suppliers within the automotive industry have changed drastically during recent years. Previously involving the supply of simple components, today the relation involves collaborative product development of complex subsystems. The situation is rather new for the actors, hence there are a number of problems that act as restraints for the collaboration. In order to come to terms with these problems, it is important to determine the underlying causes. Purpose: The purpose of this thesis is to make a survey of the main problems in the collaborative product development between first and second tier suppliers within the Swedish automotive industry.