The municipality of Sandviken is in a state of strong growth. This affects the need for more hotel rooms in Sandviken, in a way that it?s profitable to invest in a new hotel. Sandvikens largest company, the steal industry Sandvik AB, grows just like Sandviken, and have great influence on the need of more hotel rooms. Today there are three hotels placed in Sandviken, and these hotels aren?t enough when the pressure of hotel guests is at its top.The purpose with the project was to analyse the criteria?s that are important for localization of a new hotel in the Sandviken, and to clarify what kind of hotel Sandviken is in need of.

Kina har blivit ett finansiellt centrum i världen då stora som små investerare ser potentialen av ett land med hög ekonomisk tillväxt och investeringsalternativ med stora vinstmöjligheter. Vi har värderat de åtta största bankerna i Kina och jämfört med de åtta största bankerna i EU. Detta eftersom bankerna i Kina står för nära 50 procent av värdet av Hong Kong Stock Exchange (HKEx). Vi har använt oss av beta-värdena och avkastningskraven på respektivebank för att kunna värdera samtliga banker i vår undersökning. Med dessa resultat från värderingen har vi kunnat analysera och hitta svar på vår frågeställning.

Syfte och frågeställningarSyftet med studien är att undersöka hur idrottslärare utformar friluftslivsundervisningen för rullstolsburna elever som går i klasser med icke rullstolsburna. Vi ställde följande frågor: Hur bedriver idrottslärarna friluftsundervisning i skolan samt vilka möjligheter och begränsningar finns det för rullstolsburna elever i friluftslivsundervisningen? MetodVi har genomfört kvalitativa, semistrukturerade intervjuer med tre stycken idrottslärare på tre olika skolor. De intervjuade idrottslärarna undervisar eller har undervisat i idrott och hälsa i en klass där en rullstolsburen elev har ingått. ResultatDe intervjuade idrottslärarna bedriver en relativt varierad friluftslivsundervisning där de rullstolsburna eleverna är med i friluftslivsundervisningen i det de kan, vilket är det mesta av nämnda undervisning. Lärarna menar att det största hindret är den eländiga terräng som skogen ibland kan bjuda.

Aim: Banks? settlement of handling cash and the technological developments of our payment services, leaves us guessing at the outlooks of consumers? payment systems. One of the new payment options arising from this development is mobile payment. With access to internet, mobile payment can take over the role as the primary method of payment, as it can be used on any occasion. Questions are raised about which factors that are affecting the future users? attitude to use mobile payment, and if the service can be a threat to the traditional card payments.Method: This study is based on a quantitative method by the means of a survey design.

Denna studie granskar aktieanalytikers arbetsmetodik, deras påverkan på aktiemarknaden samt deras upplevda yrkesproblematik. För att åskådliggöra detta har vi genomfört tio djupintervjuer med aktörer från dagens finansbransch. Fem analytiker från de större analyshusen samt fem experter från diverse relaterade finansområden har intervjuats. Målsättningen är att granska analytiker utifrån dessa tio respondenters olika perspektiv och därmed tydliggöra analytikers roll i det finansiella maskineriet.Detta uppnås genom att fokusera på tre delområden: Hur analytiker faktiskt praktiserar sitt yrke och vad för vetenskaplig förankring de har (1), vad de har för påverkan på aktiemarknaden (2) samt vilka svårigheter de upplever att yrket möter i dagsläget och en nära framtid (3).Studien påvisar att variablerna bakom aktievärderingarna är viktigare än värderingsverktyget i sig. Analytikers verktyg för analys är därför bristande vilket har sitt ursprung i företagsekonomins ofullständiga finansiella teorier.

Sweden has formulated ambitious energy goals which signify that by year 2050 the energy usage should be halved. One of the objectives is the reduction of energy usage by 20% by year 2020 and that it should be compared to the usage of energy from 1995. In parallel with increased energy requirements for buildings the demand on housing conservation, by highlighting also buildings from the last 50 years as part of the building heritage, continues to enhance, which in theory means that there is a conflict between these.The law will never be able to point out unique buildings and PBL (planning and building act) is not especially concrete. The National Housing Board has tried to make this more concrete by the new BBR regulations though there are still an enormous variety of interpretations.This report deals with the conflict between conservation requirements and additional insulation of the building envelope and is limited to multi-residential buildings built between the years 1945 and 1975. It is the stock with the greatest energy consumption and that is where the big challenge lies.

BAE Systems Hägglunds has a long history of producing high performance terrain tracked vehicles (mostly for military applications), and they are now aiming at developing a tracked forwarder with similar techniques.The forwarder will be of series hybrid type where a diesel engine via a generator will power the motors (one for each drive wheel). Thanks to individually controlled motors and the gentle rubber tracks, this forwarder is calculated to have a considerably higher average speed in the terrain and to be more gentle to the soil. The forwarder with a weight of 11 metric tons and a load capacity of 15 metric tons is specified to have an average working speed of 7-10 km/h, a top speed in terrain of 15 km/h and a top speed on roads of 40 km/h.This master?s thesis aims at developing a conceptual design of the forwarder?s drive module which includes electric motor, gear unit, brake and drive wheel.To investigate if the requirements can be fulfilled a study of the dimensioning loading scenarios has been carried out. The resulting needs regarding the torque has been considered in order to determine the required gear ratios for different motor options.

Syftet med studien var att undersöka inställningar till framtida tandvårdsbesök hos 19-åringar samt se om det fanns några skillnader mellan tankar om fortsatta tandvårdsbesök, kunskaper om karies, DMFT/DSa, etnicitet och kön. Studien ägde rum på nio Folktandvårdskliniker i Malmö stad där ett frågeformulär lämnades till en grupp 19-åringar. Komplettering av vissa kliniska variabler ur ordinarie journalanteckningar gjordes också. Totalt deltog 81 personer i studien. Resultaten visade att många av ungdomarna tycker det är viktigt att uppsöka tandvården regelbundet.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

AimThe aim of this study has been survey the possibilities for short-term stays in the Stockholm Archipelago for people without their own means of transport, own equipment and/or experience of outdoor life.To fulfil this aim, the following questions were formulated:? What communications are available to chalet parks in the Stockholm Archipelago?? What overnight accommodation is available in the chalet parks in the Stockholm Archipelago?? What activities can be pursued in the Stockholm Archipelago?? What is the financial cost of travelling to and staying in the Stockholm Archipelago for a week?MethodWe chose to use six interviews and three observations in order to gain as much insight as possible. Interviews were conducted with Claes Petterson at Waxholmsbolaget, a company that provides transport services in the Archipelago, and with managers for five chalet parks: Rolf Andersson for Finnhamn, Per Englund for Grinda, Arne Johansson for Rånö, Pär Hjärtström and Peter Hösöyen for Gålö and Anders Bedinger for Gålö and Nåttarö. The interviews were recorded in writing and on tape. Observations were carried out at three chalet parks, i.e.

Within the near future Sweden will be facing a large number of successions of ownership  within the agriculture and forestry sector, which is why it is important to acknowledge the question of alternatives for transfer of ownership. The purpose of this thesis is therefore to analyze the existing law as well as the various options for how to transfer the ownership concerning succession of ownership within family-owned agriculture and forestry businesses. This thesis pays particular attention to the complexity of problems that refer to joint ownerships and the great importance of the emotional questions that arise when a succession of ownership is being implemented.A succession of ownership can be planned as well as unplanned. When implemented through inheritance the transfer to the younger generation is unplanned. There are several effects of an unplanned succession of ownership and these effects can be harmful for the company as well as the family.

Bachelor thesis, Degree of master in Science and Economics, School of Business and Economics at Linnaeus University, Management, 2FE01E, Spring Semester 2013Author: Johanna Björklund, Sarah Gustafsson and Sofia NicklassonMentor: Anders HytterTitle: Retention: Why stay when your options are unlimited? Background: Employee turnover is a problem today, and companies face increasing challenges when it comes to retain employees within the organization, so called employee retention. This is a present concept and theory holds that more organizations realize that they need to put more focus on retention as one of their business goals to remain competitive. It?s important that organizations understand individuals' different needs and the factors that make them satisfied in their professional life.

Solit?rbin har med sin pollinering en essentiell roll i m?nga ekosystem och ?r dessutom viktiga f?r produktionen av m?nga matv?xter. Vissa av de solit?ra bina ?r vedlevande och anl?gger sina bon i ?vergivna skalbaggsg?ngar i d?d och solexponerad ved. Bristen p? d?d solexponerad ved i dagens landskap utg?r dock ett hot f?r dessa bin.

In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.