Approximately 60 million cubic meters of round wood are transported every year with trucks in Sweden and stand for 15 % of all truck transportation in the country. The big amount that is transported results in many haulage companies works in different parts of the country with different conditions to get a good flow on their transports. Today the transport pricing is very general and the payment consists of the unit round wood they are transporting and the distance of the transport. The purpose of this study were, from the freighter and the haulage company?s perspective, try to find ways to change the today applied transport pricing to more differentiated and compare them to historic payment of transportation.

Genomslagskraften i de sociala medierna är vedertaget stora och spridningen av budskap äroändlig. Företags möjlighet att interagera, kommunicera samt identifiera sina kunder ärenorm. Problematiken ligger i mätbarheten, då ingen lyckats bevisa ekonomisk ROI direktkopplat till investering i sociala medier. Ett problem som diskuteras såväl på expertnivå, istyrelserummet som bland marknadsförare globalt.Ur intervjuer samt forskningsunderlag är de största drivkrafterna för att som företag verka i desociala medierna att långsiktigt öka försäljning genom högre varumärkeskännedom, utnyttjadword-of-mouth och djupare kundrelationer. Dessa faktorer sammanfattas av flera forskaresom ROE (return on engagement) och anses vara ett steg närmare ROI i sociala medier då detkan resultera i långsiktiga intäkter.Det råder dock interna motsättningar i många företag, vilket är bekräftat både genom insamlad data, forskning samt intervjuer, när det gäller hantering av sociala medier ochhurvida investeringar ska bedömmas ur ekonomiskt perspektiv eller ej.

The objective of a site leasehold is to allow the lessee to occupy a specific plot of land. In return, the lessor imposes an annual ground rent. The ground rent ownership gives the lessor the possibility to capture the increasing in land value. As such, the rent is based on the value of the land multiplied with a percentage that reflects the yield of the land value. It is renegotiated every ten years.

Bakgrund: Bonussystem är något som började växa fram på 1980-talet och har sedan dess varit ett omdiskuterat ämne, både här hemma i Sverige och internationellt. Många forskare, politiker och invånare har uppmärksammat de höga ersättningarna som delas ut inom företagen i både bra och dåliga dagar. Det som drog mest uppmärksamhet var att företag trots en finanskris fortsatta med sina utdelningar och t.o.m. ökade sina rörliga ersättningar. Detta fick människor att undra vad företagen egentligen baserar sina ersättningar på.

During spring 2008, the Institution for Landscape Architecture, in co-operation with Naturvårdsverket, initiated a survey in the districts of Skåne. In the survey, four out of eight park characters were examined, and it was observed that not only was it difficult interpreting these characters, but it was also presented with difficulties separating ??Lustgården?? and ??Allmänningen??. The purpose of this master thesis in Landscape Architecture and Environmental Psychology is twofold. Firstly, a theoretical framework will be constructed on the thee characters ??Allmänningen??, ??Lustgården?? and ??Centrum, festen??.

The world economy of today is in an extensive financial crisis which has lead to the fact that people seek well placed investments and securing of capital, something that by many people can be found in forest investment. The price of forest estates has increased with 90 % during the last 5 years and marketing polls indicate a positive belief in the future among forest owners. The development of timber prices has not increased to the same extent as the forest property prices which implies that the property price not only reflect the yield value from the forest but also that the lumber value does not have such a meaningful role in the pricing of forest properties as proven earlier. This fact means that forest owners either invest their capital in forest in a speculative point of view or that the purchasers of forest properties invests in non monetary benefits that lacks a direct yield value. The purpose with this degree thesis is to increase the understanding of the pricing of forest properties with focus on the above mentioned fact.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The globalization has increased the trade between different places and countries. Products are now available from all over the world, but this requires transports that have consequences in the environment as well as the economy. New professions are creates that do formality, organize, administrate and implement other businesses transports. Their operations are between the business and customer and they are called logistics companies. The purpose of this report was to study third-party logistics and why more and more companies use this logistics services.

Laminitis is a common but devastating condition, and affected horses are often euthanized or influenced a very long time. Many horses never return to their original capacity. Laminitis is often associated with severe pain and a long time of convalescence. Symthoms includes lameness, hoof hyperthermia, strenghthened digital pulse and pain. The horse often tries to move the body weight away from the forelegs which are often more severly affected than the hindlimbs.

Corporate Social Responsibility (CSR) issues have been received much attention in businessand management practises globally. Jensen & Yeh (2009, 3) state that ?The agenda ofCorporate Social Responsibility (CSR) has emerged as a factor in the process of globalization,and Chinese companies may sometimes feel pushed into this agenda without a clearunderstanding of the rationale behind it?. China?s textile and apparel industry, amanufacturing-based economy with its products bounding up with the consumers worldwide,has been facing enormous pressure to take CSR initiatives, particularly in relation toenvironmental issues and labor standards.

Background: Our daily lives and personal interactions are increasingly featuring social media and social networks in particular. Topics regarding social media, its impact on society at large ? both on corporate as well as individual behavior ? has been the focus of many research papers. Personal use of social networks are regularly being mapped out by researchers aiming at clarifying concepts such as engagement, trust and interactivity, and mapped by companies seeking to maximize return on investment concerning their marketing efforts. The aim of our study is (i) to map how companies and/or organizations operating on the Swedish market use their company?s pages on the social media as a way of communicating with their followers and audience, as well as (ii) identifying whether ?Real-Time Marketing?, in our own definition, is used or not.Methods: The research methods used included both quantitative and qualitative content analysis.

The Swedish National Rail Administration has changed in the past decade, from its origin after a less dramatic separation from the Swedish State Railways to becoming an authority with its own identity. Today the National Rail Administration is a large organisation with several different departments, each with its own unique function. To operate train services the railway needs to be ?in shape?, leading to a need for maintenance, reinvestments and new investments. For this purpose, the National Rail Administration carries out public procurement where contractors, who are able to perform maintenance and new construction, submit tenders.

The grain market is facing substantial changes. Tradionally, cereal has been a supply-led market i.e. supply conditions have had a major impact on price level or indirectly, through market interventions implemented through the Common Agriculture Policy (CAP). Just a few years ago, Sweden and the EU were not affected so strongly by world market prices for cereals. EU was a surplus-area and to a substantial degree a local market.

In fisheries, there is a long tradition to use catch data when evaluating changes in the stock and effects from harvesting. It is a common practice to use Catch Per Unit Effort (CPUE) as an index of population size, and several studies have investigated the properties of CPUE in relation to population abundance, spatial distribution and efficiency of gear. In research, catch rate on trap-transects is used as an index of abundance for wildlife species but CPUE is rarely applied as a tool in harvest management.In 1993, more than 60 000 km2 of the state managed mountain range in Sweden was opened to the public for small game hunting, under the responsibility of the county administrative boards in Jämtland, Västerbotten and Norrbotten. The total area is now divided into 332 hunting units (median=73 km2) and an internet based system is used to administer licences and reporting bag statistic. Each hunter has to register the results within two weeks after the hunt.

Titel: Celebrity endorsement a?r va?l ingen sport ? En studie om hur sportmodevaruma?rkenanva?nder celebriteter i varuma?rkesbyggande syfteFo?rfattare: Erik Hagberg & Niklas RadhammarHandledare: Thomas HelgessonNiva?: Kandidatuppsats, Marknadsfo?ring 15 hp, VT 2012Nyckelord: Varuma?rke, varuma?rkeskapital, celebrity endorsement, celebrity endorser, sportmodevaruma?rke, varuma?rkesbyggandeProblemformulering: Hur arbetar sportmodevaruma?rken pa? den svenska marknaden med celebriteter i sina varuma?rkesbyggande processer?Syfte: Syftet med denna uppsats a?r att med utga?ngspunkt i den teoretiska referensramen och en abduktiv fallstudie av fem varuma?rken, kartla?gga hur sportmodevaruma?rken arbetar med celebriteter i varuma?rkesbyggande a?ndama?l pa? den svenska marknaden. Vi vill a?ven analysera positiva effekter och risker vid anva?ndning av celebriteter i varuma?rkesstrategier.Metod: En kvalitativ ansats med ett abduktivt angreppssa?tt har anva?nts, da?r beslutsfattare fra?n fem varuma?rken har intervjuats inom uppsatsens a?mne. De fem fo?retagen a?r adidas, Craft, Tenson, Peak Performance samt Unihoc.