The past and ongoing structural change in Swedish agriculture has led to an increasing number of large-scale farms. The biological factors associated with large-scale farming operations may cause increasing variability, risk and reduced yields due to sub-optimal timing and management of field operations. The theory of economies of scale suggests that largescale production may benefit from lower costs due to scale efficiencies. Thus, large-scale farms may face cost reductions in terms of long term inputs factors, e.g. agricultural machinery.

Password Management Systems är system som hjälper användaren skapa kontroll över sinaanvändarkonton och lösenord. Denna studie analyserar tre utvalda system, hur användarvänliga de är samtvilken typ av autentisering och kryptering de använder. Metoden som används är experiment tillsammansmed intervjuer av fem deltagare, varav alla hade olika erfarenheter med datorer. Studien har visat attanvändarvänligheten bland flerparten av systemen är höga. Risker finns bland upprepade lösenord ochanvändarnamn, samt osäker autentisering.

The aim of the study is to investigate pupils? attitudes to and experiences of reading aloud by the teacher in grade 1. The study answers questions about how the pupils perceive the reading aloud, what they think they learn from it, and what books they prefer the teacher to read from. The study was conducted with the aid of semi-structured interviews with eleven pupils, six girls and five boys. The study shows that the pupils have a great deal to say about reading aloud.

The aim of this inquiry was to investigate the most appropriate measures to reduce noise impacts from road traffic on the Nydala recreational area in Umeå municipality due to the planned re-routing of the E4 motorway to an existing road along this area. The sound environment is an important part in the experience when we are visiting recreational areas. Noise is not only disturbing; the liberty from unwanted sounds also allows us to perceive natural sounds that are a benefit for the cultural experience. Therefore it is important to take actions to protect this well used area from traffic noise. The reasonable options to avoid noise impact in this case are to lower the speed limit, using a noise reducing coating or use noise protection screens and walls.

This bachelor thesis discusses various difficulties with architectural paint research. The difficulties are exemplified through a case study ? a paint research on a furrowed string-course in the southern vault of the Royal Palace of Stockholm, which was carried out November ? March 2009-2010 on behalf of Statens Fastighetsverk. The paint research was made in order to receive information about the string-course and to get inspiration for a renewed color scheme on it. The base material of the string-course is Gotlandic sandstone and the surface of it is furrowed.

In the Real Estate market there are a large number of commercial properties with offices. As acompany or business you are faced with many decisions when choosing your office space.This bachelor thesis examines the concept of architectural quality with focus on beauty and itsvalue for office tenants. The ambition is to find out if beauty is a decisive factor in theselection of office and if there is a willingness to pay for it.The selected question is studied in a case study of Garnisonen where tenants, a propertyowner and an architect are interviewed, all with connection to the examination object.Garnisonen is well suited as a case study because it is Stockholm's largest office complexwith buildings from three different architectural eras. Tenants in the survey represent allarchitectural styles and have different industry affiliation.As a theoretical framework a literature study is presented where the importance of beauty forthe individual, the built environment and society are treated, and also how the office can beused for branding purposes. The interviewees? views of beauty and their opinions on beauty atwork in Garnisonen are presented in the results.

Right-wing populism has through the past decades flourished in several countries in Europe. Research has shown that right-wing populism is, with its political starting point in ?the people?, focusing on the majority and is sometimes excluding the minorities from the politics. Since human rights regulations are mainly a protection of minority rights, the aim is to examine if the politics of the Sweden Democrats, as a case of a growing right-wing populist party, is a threat to human rights and in that case, in what respects. The thesis is supposed to answer the question in what respects the politics of the Sweden Democrats contravene with the European Convention?s protection of minority rights.

The purpose of this thesis is to examine how key performance indicators are being used as performance management tools within the production industry. Specifically the purpose is to investigate how the KPI:s within the telecommunications industry drives reusability regarding production test systems. This thesis will also highlight today?s cost models and suggest improvements of the KPI and what new ones could be introduced. A case study at Ericsson AB has been performed.

The connection between management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for management control in achieving sustainable companies. To do this, we raise the question: How and to what extent do companies use management control systems to achieve sustainability compliance Simons's Levers of Control (1995) are applied to this question in order to get a consistent and thorough insight of management control systems. Hence, a case study of ABB:s work to achieve material compliance in accordance with EU-regulation was conducted. The findings of the case study reveal that ABB uses the regulations as explicit goals and implement them in sustainability procedures.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator?s sequence, and no value is added.

This thesis has two aims: The main purpose is to describe and illustrate how a large Ltd. company can use voluntary redundancy as a tool for restructuring. The additional purpose is to challenge the concept of voluntary redundancy trough outlining alternative ways of reaching the intended achievements of the voluntary redundancy programme. The theoretical framework that has been used primarily contains knowledge assets theories. The chosen theories are intellectual capital and knowledge management theory to approach and analyse the empirical findings.