To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

This paper's purpose is to examine the mandate and the role of the UN as an administrative actor. Today, we often see post-conflict territories in the need of governance. In the absence of local supported government the UN has the ability to fill that void. The paper will look at two actual examples where the UN has assumed the role as administrator; West Papua and East Timor. I will conduct the research by using books and scientific articles from journals..

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The company Pilotfish has developed the system MIVEO which is used by car-sharing to wirelessly monitor, book or otherwise manage a fleet of cars. In a car pool the system has three different types of users with varying degrees of eligibility. These are end users, administrative and service personnel. We have chosen to focus on opportunities to streamline the administrator and service personnel work with a mobile service, as these users of MIVEO often are movable and mobile. From this position we have in the study attempted to answer the following question: How can mobile services used to streamline administrative tasks? This study is about developing a mobile application that will contain the same features as the existing system, but must be mobile suit.

To be preborn and treated in a hightech environment, will expose the child for an abnormal stimulance. Immature lungs and brain are accountable for the biggest healthrisks. The medical treatment will affect the childs future development. Nursing according to NIDCAP®, Newborn Individualized Developmental Care and Assessment Program, aims at reducing the surrounding disturbance in relation to the childs maturity. The aim for this literature study is to survey the affects of NIDCAP®-nursing. The literature study is based upon scientific articles.

To study and laborate at distance, its necessary that the coursematerial is accessible via internet. Teaching at more languages than swedish bocomes more common, why the information of courses needs to exist at several languages. As teacher, you need a way to publish and edit material of a course. It also has to be easy for the students to find the information. The distance laboratory have developed an administrative websystem that handles programme, courses and students, but misses the possibility for teachers to change content at the webpages and publish new coursematerial on a way..

This degree project is an investigation of solar cells and their ability to deliver electric power as well as reducing the need for cooling. The main object of interest is a BASE-X shelter. The shelter is purchased by the Swedish Defence Materiel Administration, FMV to be used for command and camp in the new force called Nordic Battlegroup, NBG. The demand on the equipment is firstly that it should have a small weight to be easy to transport and handle and secondly to be easy to bring up fast. Therefore the choice of solar cell technology fell on thin film cells.

Dichotomy in change ? a study of how the relationship in terms of power between politicians and civil servants in local government is affected by the transition to a system without branch committees.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

The purpose of this study is to examine who were given the opportunity to express their opinions in the government proposition concerning the future of the school system ? particularly regarding the proposal that pupils do compulsory military service - submitted to the Swedish parliament 21 March 1941. Our focus is mainly on three parts of the proposition: the proposal to introduce shooting- and grenade practice for all pupils, the proposal to introduce an obligatory military leadership training course for teachers and the proposal to introduce an obligatory summer camp for all pupils.Using primarily a qualitative method we examine how different opinions and views are expressed in the statements and utterances responding to the pending proposition and who the responders are. We will attempt to clarify who were considered to be undisputed authorities and experts, and whose opinions, for that reason, carried a lot of weight in the decision making process, comparing them to the statements and utterances submitted on a voluntary basis by non-experts. And finally, to what extent the opinions in the statements and utterances were allowed to guide the propositional work.Results show that the statements and utterances were submitted by authorities, chapter, county administrative boards and religious, non-profit and political organizations as well as different types of schools, representatives from the Board of Education and elementary school boards not a part of county councils or other types of associations.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

Abstract This essay discusses whether or not the technical assistance given by The WTO will effect the reduction of poverty in LDCs. The liberalization of trade is considered to be one of the main forces behind economic growth and the reduction of poverty. Can trade reduce poverty?The WTO formed The Integrated Framework pro to the Doha Round in 2001 to assist the LDCs in aiding them implement the WTO's framework. Has this implementation been effective?The WTO also created The EPRP program to the Doha Round in order to create poverty reducing projects amongst developing countries.

Efficiency has become an important objective for many providers of welfare services. Among Swedish schools, both private and public, increased administrative demands seemingly influence operations, and affect teachers negatively through perceived stress. Simultaneously, Swedish students scored an all-time low in the latest PISA survey, and are now performing below the OECD-average in science, mathematics and reading. A central administrative task in the Swedish elementary school is the parent-teacher conference, which is an important activity in supporting the development of the student's knowledge and social skills. Lean is a well-established operations framework, which has proven successful in order to improve process efficiency.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.