The changes in the Swedish meat- and meat processing industry have been substantial in recent years. These changes will alter the business environment for many companies. In order to be prepared to face new threats and new opportunities, companies should be actively working on these issues. Risk awareness and by developing of risk management strategies companies can act quickly and effectively when the conditions changes. The objective of this study is to analyse whether and why companies in the Swedish meat- and meat processing industry use various forms of risk management strategies.

The radio is a medium we often listen to whilst doing something else. We wake up, do the dishes, cook or drive to work. Radio as a medium reaches many people, regardless of whether it is through conscious or unconscious listening. We thereby thought it was an important medium to scrutinize in our study. The focus of our study is on the gender representation in P3 Nyheters broadcasts.

During the period 1905 to 1940 it was possible to get a loan from the state to buy land and build a small farm or a house in rural areas. This loan act and its effects have been studied earlier in different ways, but never as a total study for a geographic region. The region Malmöhus Län has been chosen. The purpose of this paper is to study in which parts of the area loans were taken and who sold the land that was used for these purposes. Earlier studies have looked at a larger geographical area for some specific years.

The aim of this thesis is to mediate to the reader an image of Chinese classification systems and in what way the methods of classification have progressed during time. The tradition of classification in China is very old and dates back more than two thousand years, but it wasnt until the downfall of the dynastic era in the beginning of the 20th century, that Chinese libraries and methods of classification were modernized. This thesis also identifies the development of Chinese librarianship which is of old age since Chinese literature stretches three thousand years back. The main question is in what way the values of three different philosophies are reflected in five classification systems compiled between 1953-1975. The three philosophies are Daoism, Confucianism and Maoism/Mao Zedong Thought.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

Bakgrund: I september 2003 beslutade IASBs styrelse att organisationen ska utveckla särskilda standarder som är lämpliga att användas av små och medelstora företag då de tar fram sina finansiella rapporter. Utgångspunkterna i undersökningen är att IASB utgör en internationell institution som i huvudsak formas av sina största intressenters behov och att reglering av redovisning kan ses som en politisk process. Syfte: att ge en beskrivning av orsaker till och målen med IASBs projekt att utveckla internationella redovisningsstandarder för små och medelstora företag. Syftet är vidare att utreda om skillnader mellan anglosaxisk och kontinental redovisningstradition kan utgöra hinder vid IASBs harmonisering av internationella redovisningsstandarder för små och medelstora företag. Metod: För att uppnå syftet har en dokumentundersökning genomförts där empirin i första hand består av vetenskapliga artiklar samt annat publicerat material som direkt eller indirekt berör IASBs projekt att utveckla internationella redovisningsstandarder för små och medelstora företag.

Internet dating is a relatively new phenomenon that, in using the opportunities of the internet, has taken traditional dating to a new level. The business idea is simple as such. The company provides its customers with a platform that enables interaction, leaving the value creation to the customers. A qualitative study is conducted investigating and mapping the Swedish market for Internet dating. It is researched what the characteristics of the companies are, what the Internet dating businesses in Sweden offer, what the prevailing market conditions are, and lastly what challenges lie ahead for the industry and how they can be solved.

Informationssamhället har blivit allt större och har tagit över en del av skolans bildningsmonopol. Ungdomarnas medievanor bör tas på allvar och integreras i skolvärlden för att de ska kunna hantera medieflödet på ett bra sätt. Tack vare att film och TV är något som unga människor är vana användare av är det ett tacksamt medium att arbeta med i svenskämnet. Syftet med vår studie är att ta reda på om lärare på gymnasiet använder sig av film i svenskundervisningen och i så fall på vilket sätt de gör det och hur momentet mottages av eleverna. Vi har valt intervjuer och observationer för vår uppsats.

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

Background: Røvik claim that both public and private sector, large and small firms, are working with the same administrative standards, recipes, as these are currently considered to be ?right?. He argues that this is partly due to the globalization of the information society, which is making it possible for recipes to spread rapidly. An area affected of this is purchasing, where many new strategic and organizational concepts have been developed. Nowadays, people argue that ?every penny saved in the procurement function, is an extra penny in profit? and that purchasing decisions affect the entire company and its performance.

These days most companies conduct some form of work for the external environment, quality and safety. In connection with this work, some companies have chosen to get management systems certified by any applicable standard for one or more of the fields while other companies have chosen other ways that are not associated with certification.In light of the fact that the individual systems are becoming unmanageable an increasing number of these companies are faced with the decision whether to integrate and coordinate these different systems or not. In order to study the possibilities of a company?s system coordination an assessment of elements particularly interesting for the company was performed. The key elements and focuses in the evaluation were staff access to information, experiences from other companies and environmental work status for some of the organization's companies.

This report provides a comparison between the products cellular concrete, foam concrete and LECA concrete. The questions to be answered during the work is how the cellular concrete stands up in cost terms to the existing competitors on the market, how the concrete products differ in design work, and in which situations the concrete varieties are preferred to use.Cellular concrete is a variant of ordinary concrete, with the difference that the ballast is exchanged from stone materials to expanded polystyrene beads (EPS). This substitution gives a product with higher insulation values but lower weight than ordinary concrete.The work was carried out by designing a survey which was sent to two hundred randomly chosen companies across Sweden, to see the building industry?s opinion of the product cellular concrete. The survey showed that cellular concrete was equals its competitors in terms of price, while the product was said to be more flexible, quicker and easier to cast.Then some of the companies, who participated in the survey, were interviewed to see more carefully, how the price, the workmanship and the time for casting and dehydration differed between the products.

Background: The standard of living should be the same for everyone, whether the apartment is placed in an old or new building. The residential properties that were built from 1965 until 1974 is now beginning to become old and in need of restoration. The financial crisis during the nineties contributed to the lack of maintenance on the buildings in Sweden. As the public buildings gets older more and more defects occurs. The coordination and maintenance will therefore have a more significant role in the housing company ?s work.The increasing interest about how old a building can be, attract much attention.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.