This study examines work relations on a real estate agency. My interest is to examine how real estate agents apprehend their work relations, and how a recession can affect these relations. Previous research shows that the occurrence of competition in groups decreases the motivation to cooperate. A different research illustrates that reward interdependence is important to performance, and that task interdependence drives observed cooperative behavior. The study contained six interviews with real estate agents working on commission.

The project was carried out with SwedSafe AB, engaged in hearing and manufacture of earplugs. Since the company is a world leader in the sale of these products, it is important that they keep a higher level of quality of these products.Production of earplugs is currently a automated manufacturing process that is divided into four conveyor belts and one of the conveyor belts is what will be affected in the project. The belt affected during this process is exposed to various elements such as filling, closing, fermentation and extraction of products. Because the belt gets dirty, degraded products and the work environment is affected. To increase the quality of products and improve the working environment requires an automatic cleaning process, which collects dirt from the belt.The aim of the project is to design a machine that prevents the belt from becoming dirty, preserve molds clean and improve the working environment without disrupting production.

That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but also for its stakeholders. The information that the company disclose gets more credibility because of the auditor quality assurance. That the auditor tenure would affect the quality has been researched with different results, dependent on the legislation in the current country or region. In this paper we study how audit quality is affected of the audit tenure in Sweden. Based on research made in Belgium we have formulated hypothesis with factors that can affect the audit quality.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

Background: Over the past 30 years the incidence of overweight and obesity has increased. Obesity is a risk factor for many diseases, for instance type 2 Diabetes, cardiovascular diseases, many types of cancer and musculoskeletal diseases. That ready available food today is so accessible can be a reason for the public health problems of overweight and obesity.Objective: The aim was to study what possibilities and barriers there are for fast-food restaurants to sell healthy food.Methods: Information was collected by seven telephone interviews and two respondents answered by e-mail. Nine persons that were in charge of the menu at different fast-food restaurant chains in Sweden participated in the study.Results: To have a large variety was considered to be a problem for selling healthy food, also because the sale of it was low in some of the fast-food chains. Some of the informants did not find any problems with selling healthy food and it was regarded as an opportunity to get more consumers.Conclusion: The demand for healthier food has increased, and the offer and sales of it has also escalated.

Purpose: The study aims to increase knowledge of dealers' purchasing behavior of impulse goods in wholesale trade.Methodology: An exploratory survey method has been selected in order to investigate the relatively unexplored topic; buyer behavior of impulse goods in the wholesale. Data has been collected through interview of 27 dealers that conduct business with bulk confectionery sales across Sweden. A semi-structured interview technique has been selected, with a predetermined interview schedule but with space for follow-up questions and discussion.Conclusion: The background to this work argued that there is not much research on how retailers reasons when buying convenience products, or also called as impulse items. It is usually the sale of goods such as several of the informants believe is critical to their business existence. Impulse goods which do not require any effort, has little search time and usually are cheap and suits many customers pockets.

This thesis investigates the former apple orchard ?pplehagen with a focus on its origin, history, and remaining fruit trees. Historical aerial photographs, historical maps, an interview with a former owner, together with a field investigation has served as the methods of this survey. The investigation shows that ?pplehagen probably was established between 1882 and the 1930?s as a rational orchard in the spirit of the time aiming to produce fruit both for household and for sale.

International regulations target a global reduction of carbon dioxide (CO2) emissions through the allocation of national reduction targets and the definition of mechanisms to achieve these targets. One of these mechanisms is international emissions trading, these trading programs have been the targets of widespread criticism since they were introduced into the policy-making arena. The point of departure in this study has been that the trading raises questions about morality, since it implies signals, which legitimates pollution. The main purpose with this study has been to find out if emissions trading systems can be morally justified with the method of wide reflective equilibrium. From the study it was found that the moral intuition; it is wrong to pollute the environment, and perform activities, which legitimates pollution, finds support from the different theories within environmental ethics and Kantian ethics.

This paper examines the impact of the congruence between the background music and the brand image on the customer behaviour in retail store. The essay's hypotheses are built after the famous S-O-R-model that unveils if congruence background music affects the customers' emotions, brand image and response. The aim of the study is mainly to answer if the congruent background music stimuli in the retail store environment will affect the customer's emotions and if it will increase spent time and money. The congruent background music has been selected through two pre-studies based on consumers' brand image. A quantitative study has been conducted where triangulation was applied in a real store environment, where in total 201 surveys was collected for the main study.

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

Bakgrund: Under senare år har det blivit vanligare att företagen i tidningsartiklar och årsredovisningar talar om att de har ?bantat? sin balansräkning. Företag använder begreppet i flera olika sammanhang och för att signalera att åtgärder som är positiva för företagen genomförts. Innebörden och konsekvensen av de åtgärder som vidtagits i företagen varierar dock kraftigt. Syfte: Syftet med vår magisteruppsats är att utreda vilken innebörd begreppet ?bantade? balansräkningar har för ett antal företag inom olika branscher.

The purpose of this thesis is to investigate the relationship between space and consumer interaction at WEEKDAY, a contemporary fashion retail store in Malmö, Sweden. The thesis is based on a qualitative case-study and has a social constructionist approach. In order to understand the interaction taking place between consumer and environment we conducted observations guided by Kenneth Burke?s Pentad.The retail servicescape at WEEKDAY is conceived as a metaphorical stage where drama unfolds, analysing and defining the retail space using Kenneth Burke?s pentad of dramatism. We concentrate on the use of two terms of Burke?s pentad, the scene and the act, almost exclusively as we investigate how the scene stimulates the act.

The purpose of this study is to find out the viability in performing final felling in stands with high timber volume or if it´s more profitable to leave these stands to the next owner. Will he or she pay more for the standing stock then the industry? The prices of forest-land have increased significantly over the last couple of years in Sweden and some properties seem to go higher than others. Is this because of higher standing stock volume or can a certain volume/hectare bring a higher price? Maybe a combination of both? This study is based on the the sale-statistics for 2012 from real-estate agency Areal.