In early January 2010 the authors participated in a meeting with the chief engineer for a company in which a central part is manufacturing of printed circuit boards (PCB). At this meeting it emerged that the machinery and production methods have changed substantially since the early 1990's. The spreadsheet for preliminary production time calculations by the company is today based on conditions from almost 20 years ago. The company has over the years been trying to adjust the spreadsheet template. The result of these adjustments has filled it with historical residue, something which makes the template difficult and time consuming when the primary user tries to handle it.The purpose of this study was to help the company increase its accuracy in the representation of the production times for the different PCB-based products by developing a new costing model based on an already existing but inadequate spreadsheet template. The company also expressed the wish that the new costing model would be less time consuming to work with.The methods used to achieve the goal are interviewing, participatory observations and meetings with relevant persons. The data obtained were analyzed using the theory on PCB production and visualization of data.

Green public procurement (GPP) can be used as an instrument to reduce carbon dioxide emissions, and consideration of environmental aspects within public procurement is becoming more common in Sweden and internationally. Two product groups that have been pointed out as especially important are transports and electricity, where the opportunities for public purchasers to reduce emissions are relatively large. This paper studies GPP which aims at reducing emissions, primarily of carbon dioxide, through environmental requirements within these two product groups. A theoretical analysis of cost-effectiveness, transaction costs and effects on technological development is performed, followed by a closer study of how these aspects appear in practice within GPP. The results indicate that a cost-effective allocation of reductions between the two product groups is most likely to be attained if the main part of emission reduction is achieved through environmental requirements on electricity. The cost for emission reduction within transports is relatively high, especially for heavy transports. For transportation services, more generally focused requirements on emission reductions could probably give greater environmental gains, but the existence of transaction costs steer the environmental requirements towards more technology specific types.

The study of the French market for softwood has been done in collaboration with VIDA AB. The aim of the study was to investigate important product quality and service quality dimensions, the customers? perception of the offering and generally describe the French market and present actors. The market for softwood around the world changes over time and new markets can mean opportunities for the sawmilling industry. The French market is the second biggest European market for softwood, has had presence of actors with sourcing of raw material from the Nordic countries for decades and there is a growing interest for building with wood. Theory being used is about the different dimensions that make up the total quality of softwood, together with intangible dimensions making up the total offering that helps the sawmilling industry to create positive perceived value for the customers. Methodological approach in the study was a case study research design, aimed at providing knowledge about one specific subject in one context. The general description was mostly carried out by literature studies and data from various Statistics sources.

Europe has, since the economic crisis of 2007, gained increasing social segregation. The gap between rich and poor has increased and the large number of hidden Statistics regarding people excluded from the labor market is greater than in many years. Social exclusion has thus taken a toll on community groups that already before the crisis had a hard time getting included. Groups such as young, elderly, immigrants and people with mental of physical disabilities. To curb this development, the European Commission have, since the 2004 directives, enabled public sector clients to, through procurement of goods, services and contracts, include measures that promote social consideration.Social consideration is a term that have been a part of Swedish procurement legislation since 2007, and was updated in 2010.

Våren 2011 var det stora debattämnet i media, bland konsumenter och hos fastighetsmäklarelockpriser. Med lockpris avses att en bostad annonseras till ett väsentligt lägre pris än detbedömda marknadsvärdet på bostaden. Motivet var att locka till sig fler spekulanter till eneventuell budgivning. Innebörden avväsentligt är inte helt fastställt i lagen, vilket görbegreppet svårtolkat. I och med attutgångspriserna var satta så lågt jämfört med vadslutprisetblev så fick fastighetsmäklarna utstå mycket kritik.

Syfte: Debatten kring revisorers oberoende har pågått länge. Idag är frågan om revisorers oberoende en av de viktigaste frågorna inom redovisning vilket delvis beror på de företagsskandaler som inträffat under senare år. Tidigare studier visar att sociala identifikationer kan utvecklas vid nära relationer vilket både kan ha en positiv och en negativ påverkan på revisorers oberoende. För att utvidga tidigare studier har vi lagt till personlig identifikation för att studera detta på individnivå. Vi har även valt att lägga till en faktor, det karismatiska ledarskapet, för att undersöka om detta påverkar samtliga identifikationer.

Bakgrund: Endast ett fåtal kvinnor i Sverige och övriga nordiska länder väljer en planerad hemförlossning. Organisationen för en planerad hemförlossning varierar mellan de nordiska länderna. Det är inte känt hur nöjda dessa kvinnor är med sin hemförlossning, det är därför av intresse att öka kunskapen om hur nöjda kvinnor i Sverige och Norden är med sin planerade hemförlossning.Syfte: Syftet med denna studie är att beskriva förekomsten av nöjdhet hos kvinnor som genomgått en planerad hemförlossning samt att jämföra förekomsten av nöjdhet hos kvinnor i Sverige med Danmark, Norge och Island.Metod: Studien är en retrospektiv tvärsnittsstudie med kvantitativ ansats. Materialet är insamlat 2010-2013 inom ramen för forskningsnätverket ?Nordic Homebirth? via en enkätformulär på internetsidan www.nordichomebirth.com.

Title: Real Estate Brokerage Industry's reputation - a study from a relationship marketing perspectiveLevel: Bachelor thesis in business administrationAuthors: Sanna Soininen & Sofia PulkkinenSupervisor: Jonas KågströmDate: 2013 ? AugustBackground: The background to this investigation was primarily another survey, conducted by Fastighetsbyrån, a Swedish real estate agency. According to the survey, only 5% of the Swedish population claims to have high confidence for realtors. The problem discussion revolves around Statistics about how few real estate agents who are notified and receive sanctions each year. We believe that those numbers doesn't make sense when compared to how few people trust realtors, which is where our aim with the study comes from.Purpose: The aim of this study is to investigate the real estate brokerage industry's reputation by previous research in relationship marketing.Method: The study was conducted with a deductive and for the most part with a positivistic approach.

I januari 2007 släpptes Windows Vista i Sverige. Huvudsyftet med denna rapport var att identifiera de nya funktionerna i Windows Vista och med hjälp av lämpligt ramverk analysera hur dessa funktioner påverkar användaren i sitt vardagliga bruk med datorn. Studien inleddes med att vi identifierade Windows Vistas nya funktioner och gränssnitt genom en litteraturstudie från Microsoft och genom eget arbete med Vista installerat på våra datorer. Sedan gjordes ett urval av funktioner som vi ansåg representera det nya gränssnittet i Vista. Efter litteraturgranskningen av Vista införskaffades relevanta teorier och modeller som kunde appliceras för att mäta användbarheten av Vistas nya funktioner.

To understand the motives, and perhaps more importantly the barriers, for farmers to convert from conventional to organic farming is of great interest for policy makers as well as for academics. In Sweden and in other EU countries, proposed targets of the area in organic farmland have failed to be reached in spite of different kinds of policy measures. Most studies agree that the average profitability seems to be comparable to or better in organic than in conventional farming. This would indicate that there must be other factors of importance which can explain the low particiapation rate. A higher perceived risk in organic farming with respect to yield and price is frequently brought up as a potential explanation within a qualitative framework.

Titel: Det autentiska transformativa ledarskapets effekter inom revisionsbyråerNivå: C-uppsats i ämnet företagsekonomiFörfattare: Hanna Vozila Uhlin & Jessica HermanssonHandledare: Jan SvanbergDatum: Juni - 2015Syfte: Själva funktionen hos en revisor bygger på en oberoende och objektiv granskning. Då det förekommit en del revisionsskandaler på senare år, finns det anledning att tro att så inte alltid är fallet. Teorier och forskning kring etiskt ledarskap, däribland det autentiska transformativa ledarskapet, visar på en positiv påverkan på medarbetarna när det kommer till att stärka dem moraliskt och främja etiska beslutstagande. Etiskt ledarskap har också indirekt visat sig influera medarbetarnas tankar genom den positiva påverkan ledaren har när det kommer till att bygga en etisk kultur i organisationen. Den här studien undersöker det autentiska transformativa ledarskapets direkta påverkan på revisorers etiska beslut och handlingar, samt ledarskapets påverkan i samband med en etisk kultur.Metod: Vi har för denna studie genomfört en surveyundersökning genom att skicka ut enkäter till 1000 godkända och auktoriserade revisorer ur FARs medlemsregister.

The purpose of this study is to create a method that can be used to produce decisionsupport data for the climate goals of a municipality. The method should be able to demonstrate the potential for reducing energy use and greenhouse gas emissions for measures aimed at the stationary energy system in the municipality. It will be used to make longterm projections of energy use and greenhouse gas emissions in order to be able to demonstrate the ability to reach climate goals. The aim was also to test the method's applicability by using the municipality of Uppsala and the Uppsala climate protocol project in a case study. Uppsala climate protocol is a project consisting of participants from business, government and organizations that voluntarily want to commit to reducing their carbon footprint by reducing their energy use and thus work to achieve the municipality's overall climate goal. Public reporting of energy use and climate impact has been studied in order to examine the nature of indicators and accounting figures that are commonly used in the field and how long-term forecasts are formulated. In connection to this, the type and sources for the kind of data needed was also examined.

Titel: Ett Färgat KöpbeteendeNivå: C-uppsats i ämnet företagsekonomiFörfattare: Martin Myhrman & Robin UppmanHandledare: Jonas KågströmDatum: 2015 - 05Syfte: Bakgrunden till att vi har utfört denna studie är att forskning om färgers påverkan på beslutsfattande inom ämnet marknadsföring är begränsad, tidigare forskning har även pekat på att vidare forskning borde beröra vilka faktorer som skulle kunna påverka konsumenters uppfattning om genmodifierade produkter. Således är vårt syfte:?Syftet med denna uppsats är att undersöka hur färgkodad märkning kan kompensera för den negativa uppfattningen som kan råda kring genmodifierade livsmedel.?Metod: För att besvara vårt syfte har vi valt att utföra ett experiment. Studien genomfördes på 120 respondenter på en högskola i Sverige, testpersonerna utförde ett smaktest där de tre olika betingelserna var märkta med olika färger (röd, blå och grön). Den data vi fick in analyserades sedan med hjälp av statistikprogrammet IBM SPSS Statistics 22, därefter har vi tolkat och diskuterat resultaten.Resultat & Slutsats: Vårt huvudsakliga fynd är att röd färg på negativ märkning genererar lägre betalningsvilja än grön och blå färg, vårt resultat korroborerar tidigare forskning som bland annat menar att röd färg bidrar till en aggressivare sinnesstämning och ett mer analytiskt tänkande.

The purpose of this study is to create a method that can be used to produce decision supportdata for the climate goals of a municipality. The method should be able to demonstrate the potential for reducing energy use and greenhouse gas emissions for measures aimed at the stationary energy system in the municipality. It will be used to make long term projections of energy use and greenhouse gas emissions in order to be able to demonstrate the ability to reach climate goals. The aim was also to test the method's applicability by using the municipality of Uppsala and the Uppsala climate protocol project in a case study. Uppsala climate protocol is a project consisting of participants from business, government and organizations that voluntarily want to commit to reducing their carbon footprint by reducing their energy use and thus work to achieve the municipality's overall climate goal.

Communication, information and marketing are three of the main prerequisites for companies that want to increase their turnover. The everyday work for a Forest Manager within the forest owners? association Mellanskog consists to a large part of interpersonal communication, either by close vicinity contact or by phone calls. Interpersonal communication is time consuming and resource intensive. If the flow of information, communication and marketing does not function well then there is a lack of a base for development.