This paper aims to determine what is decisive for localisation of production units when a company engages in offshoring. By performing a case study on Electrolux and comparing the results with theoretical literature we discuss the implications for manufacturing companies in general. To facilitate a structured analysis we have developed a model dividing the localisation decision into five perspectives and four geographical levels. We have found that the determinants of localisation vary depending on the geographical level of the decision process. Since all geographical levels are interconnected, the analysis needed for a decision on all levels simultaneously is very comprehensive.

Decomposition of organic matter is a critical process in the ecosystem, which involves many essential biotic and physical parts. Decomposition is therefore an important process both above and below ground. The rate of decomposition is dependent of many environmental factors for example: pH, moisture and supply of oxygen. The decomposition can therefore be affected by large scaled environmental influences, such as acidification and climatic changes. The root litter in the forest is in different ways affected by acidification, liming and manuering.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Is pricing a way to affect share of fruits and vegetables in a diet?Author: Maria PopovSupervisor: Heléne Bertéus ForslundExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2013Background: Fruits and vegetables (FV) are important for health, including occurrence of diabetes, obesity and cardiovascular diseases. Said diseases cause most cases of illness and death in high-income countries. Only a small part of the population achieves the FV-intake goal, so a higher FV-intake is desirable. Besides general information campaigns there is another method of influencing what people might buy.Objective: To examine whether different pricing is connected to FV-intake or ?purchase.Search strategy: Databases PubMed, Scopus and Summon were searched with ?vegetable consumption", "price/pricing policy" and "food choice? in different combinations.Selection criteria: Studies performed after year 2000 on at least 18 years old persons from North America, Europe or Australia, examining changes in FV-price and -purchase.

Background: Long-term stress can lead to reduced health among nurses which can result in impaired quality of care. Stress in nurses' work needs to be studied in order to prevent stress and impaired quality of care. Aim: The aim of this study was to describe nurses' experience of occupational stress and factors that contribute to occupational stress. Method: The method used was a literature review. Results: The analysis resulted in five themes which describe nurses' experiences of occupational stress and factors that contribute to occupational stress.

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.

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.

In Sweden there is a large interest in renewable energy but the market for solar power is still small compared to other countries such as Germany. Here many farmers produce their own electricity. The Federation of Swedish farmers have acknowledged the potential for Swedish farmer to produce electricity and there is an interest among the farmers. The agricultural branches in Sweden most suitable for solar power are pig production and poultry due to the even electricity need throughout a year. Swedish pig farmers are going through a period of unsteady profitability which makes it interesting to see whether producing their own electricity can affect the economic situation.

Time studies in dairy production are an essential tool when deciding about level of mechanisation and automatisation both in investment situation and improving efficiency in existing operations. In previous investigations such studies have been carried out during normal barn conditions during winter. Since there is a compulsory to have dairy cows grazing 3 to 5 months during summer time in Sweden time studies during this season is important to have a full picture of needed working time. During grazing season time studies was carried out at 14 dairy farms representing herd sizes from 66 to 450 dairy cows of which 6 farms with AMS. 8 farms were the same as studied during winter season.

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.

The Swedish dairy sector is facing several challenges the coming years. One big challenge is how they will secure the access of their raw material milk in the future. The number of milk producers has decreased for an extended period of time, but was for a long time partly compensated by an increased productivity among the remaining milk producers. From year 2000 that trend was broken and also the quantity of milk produced started to fall quickly. Milko is a dairy company with members from Dalsland in the south to Jämtland in the north. During the first seven moths 2007, their number of members decreased by almost a fourth, from 1 272 to 974.

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.

The debate regarding the relationship between state sovereignty and the protection of the hu-man rights was at its peak during the 1990?s. Never again the world wanted to witness the atrocities committed in Rwanda, but at the same time some states argued in favor of a strict interpretation of the principle of state sovereignty and non-intervention. In 2001, ICISS was created ? a commission with the aim to find consensus in the question of how the world should respond to mass atrocities committed by a state against their own people.