The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

Physical exercise is a trend that continues to grow, especially at the gym, but there are still members that do not use their training card in full. The overall aim of this study was therefore to investigate infrequent member?s experience of their training card. To answer this, focus was on motives to card purchase and perceived opportunities and difficulties of using the training card. The data was collected at IKSU trough a group interview with four managers within the organization, a questionnaire replied by 39 infrequent members and of those 11 individual interviews.

Textiles are made in an unsustainable way and there is a need to find alternative ways and material to reduce the negative impacts on the environment, humans and animals. Problems like pollution, excessive water consumption and loss of soil fertility is a result of this lack of diversity. It is a necessity to find innovative alternatives in other fabrics due to the unsustainable use of cotton and polyester fibers. As in many other countries in the Western part of the world, in Sweden there is a rapid turnover and increased selling of clothes that result in increased textile waste. About 15 kilogram of textiles (net inflow) is consumed per person each year.

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.

Syfte: Syftet med denna studie är att undersöka vilka värden som på längre sikt har avgörande betydelse för att engagera en kund med avseende på lojalitetsprogram.Metod: I studien användes en kvantitativ metod där en enkät med stängda svarsalternativ skickades ut till ca 30 000 respondenter. Till enkäten användes ordinal- och nominalskala för att möjliggöra Spearman?s rho korrelationsanalys med hjälp av statistiska mjukvaran IBM SPSS. Analyserna användes sedan för acceptera eller förkasta de hypoteser som deducerats från teorin.Resultat: Resultatet visade att trots en pågående negativ trend för lojalitetsprogram så skapar de engagemang och är betydande för kunden. Det värde som visade sig ha signifikant betydelse för engagemanget var kundens mervärde.

Title: A study about the purchasing process of ITLevel: Master thesis in Information Technology and Business Administration, 15 hp, EIK024Authors: Emelie Johanson and Mikael LindströmTutor: Peter Ekman, Mälardalens HögskolaKeywords: IT-investment, purchase, decisionProblem: In the last decades the amount of IT investments increased and has become an important resource within most organizations. IT gives the ability to compete and could also be a condition for many to be able to compete. In different businesses it could vary in where they put their focus when they choose an IT investment. This thesis examines how the purchase process of IT looks. How does processes differs in a bigger company versus a smaller company? From these two perspectives this study examined these research questions: Who makes the decisions whether or not an IT solution should be purchased? What aspects decide when companies are to choose between different IT solutions? Where in the purchase process do problems usually emerge?Purpose: The purpose of this thesis is to describe and analyze the purchasing process of IT from a business perspective.

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.

In Sweden prostitution is by many considered to be a social problem that primarily affects women. To counteract prostitution is a political priority and as a result the purchase of sexual services is prohibited by law. Since the law that prohibits the purchase of sexual services entered into force it has been continuously debated and widely disputed. The aim of this thesis is to compare the image of prostitution found in the travaux préparatoires of the law with four sex workers? view of the phenomenon.

Purpose: The purpose of this study is to investigate whether there is a correlation between attitude andbuying decisions of consumers regarding certified coffee. The study will examine whether marketsurveys measuring consumer?s attitudes, is a good method for predicting a purchasing decisionsregarding certified coffee.Method: To study consumer attitudes towards certified coffee, we have implemented a web-basedsurvey at Facebook. A total of 108 responses were recorded. To complement the Facebook study wehave conducted three surveys on persons who are customers at ICA.

The law which makes the purchase, or the attempt to purchase, temporary sexual services a criminal offence has been implemented in Sweden for more than six years. It appears as if very few, possibly no, sex-selling women have used the law to report men who have bought their services during these years. How can this be understood? With this thesis I suggest a new way of thinking on agency. A way which questions the traditional view on action whereby agency equals to act in certain, predefined ways.

The aim of this study was to develop a simple model for calculating stock costs for bio fuel at Billerud Karlsborg and subsequently recommending a suitable stock level of bio fuel. The stock components considered in the model are GROT (branches and tops), bark, dry wood chips, raw wood chips from barking and sawdust. The calculations are based on a probability distribution of historical deviations between ordered and delivered volumes. The model presents two different ways to manage the supply in case of irregular deliveries. The first way is to stock enough volume to cover the deviations and the second way is to compensate with a quick purchase from the spot market (at extra high purchase prices).

The purpose of this master?s thesis is to investigate children?s librarian?s perspectives on children?s literature and reading of fiction books. This is a comparative study of Swedish and Lithuanian librarians. The main questions to be answered are how children?s librararians at public libraries motivate their selection and purchase of fiction for children and what kind of considerations there are behind the purchases.

Decision-making and valuation when buying small caps is a poorly explored area. Likewise, since disputes about deficiencies in the company?s financial and legal standing are, almost without exception, resolved in arbitration with confidentiality requirements for both sides, there is very little empirical knowledge about such disputes. This paper hopes to add empiric experience by describing such a take-over ? the purchase of the Jon Blund companies.

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.

Derome Skog AB is a purchase company whose main task is to provide Derome Timber's sawmills in Halland with timber raw material. Because of the very hard competition in the roundwood market it is important to know what kind of purchase offers are required in order to buy a valuable product from forest owners.This study aims to elucidate the crucial factors when private forest owners choose to harvest and sell their forest. As base for this study, a questionnaire has been performed with private forest owners. The result of the study shows that it is not particularly often that the timber price is the crucial factor why the forest owners choose to harvest and sell the forest products; i.e. timber, pulpwood as well as energy assortments.