In this thesis an explorative study was undertaken with the aim to study how a number of private care providers, as well as politicians and officials from councils in and around the Stockholm and Uppsala counties, think about the future of the Swedish elderly care from a property perspective, i.e. homes for the elderly. The analysis shows that there is a demand for capacity in 6 out of 16 municipalities, and that the property is an important part of this capacity, and the fulfillment of it. This was mainly due to the cost of capital, but also because of several other factors such as lack of land, a wish to guide the design, ideology, and in many cases a wish to use the property as an instrument of domination to control private health care providers.Also, the property was show to be connected to economic competition, to freedom of choice, and to quality. The problems related to the property in the market for elderly care still remains to be solved.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The effects of Reindeer mechanical damages on the planted regeneration of Pinus sylvestris and Pinus contorta. Semi-domesticated reindeer can damage young trees. In late winter reindeer rub their antlers against young trees. The aim of this study was to quantify those damages. This study covered planted objects from three different areas in northeastern Sweden.

Background: Relationships are really important for companies in order to becompetitive today and in these relationships is it important to feel trust to the other companies. There is therefore necessary to find out how companies work to create trust between themselves and their customers.Purpose: The purpose of this report is to examine and explain how staffing companies work to build trust in their relationships with B2B clients through examination of the conceptual model, creating a theoretical contribution.Research question: How do recruiters at staffing companies work to create trust between themselves and the customer?Methodology: The study adopted a quality research method with a deductive approach where the focus wasg on describing and analyzing. The data was collected primarily through semi-­?structured interviews.Research findings: Through the study?s interviews and their results is it possible to see that staffing companies in Växjö is working with trust.

In this degree project a study of the importance of a graphic identity to companies has been done. A questionnaire among small companies in Dalarna has beenmade. From this, three sets of graphic profile-program have been formed andthese are suitable for new companies. Finally a practical application has been made on Greenfield in Mora, a graphic profile has been designed.To cause an identity is to prove that someone or something exists by individualizingand distinguish. Every individual or company has its qualities or charasteristics.The way to a desirable identity is going by a corporate identity-program that containsthe companies strategies, people, products, buildings, trademarks, graphic design.

Alien plants that have intentionally been introduced to an area for cultivation in public or private gardens constitute the primary pathway of introduction for invasive alien species that spread into nature. Garden owners want species that have satisfying characteristics, these characteristics are often also linked to plant invasiveness. Thus, the horticulture industry plays an important role by making scientifically based decisions and phasing out invasive plants and replacing them with alternative species with satisfying characteristics, but low risks of becoming invasive. This thesis aimed to examine the sale of and the attitudes towards alien plants in the horticulture industry in Sweden. Alien terrestrial plants identified to have a severe risk, high risk or potentially high risk of spreading and becoming invasive according to ArtDatabankens assessment, were examined to see if they were for sale.

Background: The valuation of Biotechnology companies is difficult in many ways. Patent and human capital are hard to value and also there is a great uncertainty about the success of the compaines research programs. Are traditional valuation models really useful when it comes to research companies or do they result in false values of the companies? Purpose: To study what values different valuation models gives biotechnology companies and how they correspond to the market value. Method:We have studied financial litterature och found the most common used models today.

Municipal Real Estate Companies runs by a political boarder who makes decisions in large investments. In some cases the municipal counter have to take the decisions about big and expensive investments. A successful investment needs to be built on solid ground.Media has lately focused on energy topics as a part of the environmental discussion and the real estate companies tries to use the new technology that the market has provided. Energy investments in new buildings are not longer a small part of the energy saving program. Long-term investment demands needs large knowledge and awareness about the energy topics that have recently grown in the municipal real estate companies.

Denna studie underso?ker huruvida Private Equity-bolag lyckas skapa besta?ende operationellt va?rde i fo?rva?rvade portfo?ljbolag. Studien beaktar ma?tt som reflekterar utvecklingen fo?r olika intressentgrupper i syfte att a?ska?dliggo?ra Private Equity-bolagens sammantagna bidrag till va?rdeskapande. Underso?kningen a?r av kvantitativ karakta?r och a?r baserad pa? ett urval av 19 svenska bolag som under a?ren 1999-2008 fo?rva?rvats och avyttrats av ett Private Equity-bolag.

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

The difference between the public sector and the private sector in Sweden was once very small. These sectors have been united as well for the people, the organizations as for the finances. During the 1960´s and 1970´s the public sector in Sweden was expanding and after the 1980´s the people started talking more about an expanding private sector instead. The year of 2007 Hökarängen Hemtjänst Ekonomisk Förening submitted a tender to Äldreförvaltningen about a purchase of the home- help service in Hökarängen and they accept there tender.Exposing public organization for competition can be a good way to make sure that most value for the money is created and that it generates the most cost- effective organizations. The motivation factor is used to describewhat makes people perform more than what is expected of them.The purpose of this study is to describe and explain similarities and differences in working- motivation between those how are members of Hökarängen Hemtjänst Ekonomisk Förening and those how are not.

The purpose of this study is to look at the line extensions of the Swedish dairy company Skånemejerier. We have chosen to focus on how trends in ecological products and Functional Food influence the line extensions. The competition in the food sector have made it harder for companies to be seen in the market area and the companies have to make their brands more visible. That is one of the reasons why companies work with line extensions. The study is based on a qualitative approach because we wanted to come closer to our subject in order to establish a greater understanding for the case itself.

As a pet owner you are likely to someday face the decision to euthanize your pet and as a veterinarian or veterinary technician you are the one to perform this euthanasia. The reason for euthanasia may be depending on the animal, for instance illness, age and behavioral problems or depending on the needs of the owner or the society, so called convenience euthanasia. Many different euthanasia methods can be used when putting an animal to sleep. The method preferred in animal hospitals is pharmacological euthanasia either by inhalation of anesthetics or by injection of a euthanasia agent. If the pet owner wishes to be present during the procedure it is important to prepare him for what will happen. Many animals are sedated before the euthanasia in order to reduce anxiety and to ensure a softer transition between life and death. The euthanasia agent can then be administrated for instance intravenously or intraperitonealy.

This project was conducted on behalf of the organization SABO (Swedish Association of Public Housing Companies). The aim of this project was to investigate which relevant environmental aspects and indicators there are for housing companies to present in their sustainability report. The project consists of three main goals: to decide if there is a need for common guidelines when conducting a sustainability report, determine appropriate environmental indicators and to create a simple model of how the companies can present them. This was done by a literature study, analysis of 13 sustainability reports and interviews with seven housing companies. The result of the project suggests that there is a need for common guidelines to, among other things, make it easier to make a comparison with other companies.