A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

What if the emergency response directly knew exactly where to go and what to do if a road accident occured? During the last ten years the number of motorcyclists in Sweden has doubled. Every year, more than 300 riders are seriously injured and over 40 die in road accidents. Being found in time is critical to increase the chance of survival. The goal of this project is to use design methods to find a solution that enables a fast and adequate emergency response for motorcyclists and other unprotected road users..

The purpose of this thesis is to present and analyze population developments within Umeå municipality during the period 1992 to 2012. The study also aims to discuss growth trends presented in previous papers to seek common factors and get a deeper understanding.Data for 1992, 2002 and 2012 on a sub area level supplied by Umeå municipality was used. The study shows a continued positive development across almost all sub areas, but a differing growth rate from centre to periphery, and also a diversified medium age among the inhabitants.While the city center continues to have the highest growth of population during the studied years, a recent trend seems to point to a growing popularity to settle in the outskirts of the municipality, primarily near the coast..

I denna magisteruppsats undersöks eventuella långsiktiga samband mellan den svenska aktiemarknaden och aktiemarknaderna i Tyskland, Storbritannien, USA och Japan. Detta sker genom en kointegrationsanalys med Engle-Grangers metod. Undersökningen omfattar åren 1992-2010 och resultaten visar inga tecken på att det skulle existera några långsiktiga samband mellan den svenska aktiemarknaden och någon av de utländska aktiemarknaderna. Resultaten ger därmed indikationer om att den svenska aktiemarknaden tillsammans med de utländska aktiemarknaderna i undersökningen är kollektivt effektiva i åtminstone den svaga formen enligt Fama (1970). Då inga långsiktiga samband existerar bör även portföljdiversifiering mellan den svenska aktiemarknaden och de utländska aktiemarknaderna i undersökningen fungera effektivt på lång sikt..

Fo?rsvarsmakten har nyligen ersatt va?rnplikten med ett personalfo?rso?rjningssystem da?r gruppbefa?l och soldater ansta?lls pa? samma villkor som pa? den civila arbetsmarknaden. En ova?ntad konsekvens av detta a?r en oo?nskat ho?g personalomsa?ttning inom denna ansta?llningskategori. Syftet med denna studie var att kartla?gga faktorer som bidrar till intentionen att stanna kvar i eller la?mna sin ansta?llning hos kategorin gruppbefa?l och soldater i Fo?rsvarsmakten.

Because of the increasing trends in energy consumption and increased environmental awareness, greater focus has been placed on improvement and development of renewable energy sources. An already proven and accepted method is biogas production from anaerobic digestion at municipal wastewater treatment plants.In the waste water treatment process solid material and dissolved pollutants are separated from the water, forming a sludge. The sludge is separated from the process and stabilized during anaerobic digestion or aerobic aeration. Most often, mesophilic anaerobic digestion is used. Because of degradation by microorganisms, biogas with a high content of methane is formed during the digestion.

Den 1 juli 2007 infördes en ny lag till byggbranschen som innebär att handel av byggtjänster numera ska behandlas med omvänd skattskyldighet. Därav ska inte längre säljare av byggtjänster redovisa moms på sina utgående fakturor utan säljaren ska redovisa både in- och utgående moms. Orsaken bakom laginförandet är den mängd momsfusk som uppmärksammats där säljare av byggtjänster fått inbetalt moms för sina tjänster men inte redovisat den vidare till Skatteverket utan behållt den i egen ficka. Vår uppsats har beskrivit de olika positiva respektive negativa följder laginförandet har medfört..

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

The purpose of this study is to analyse how a distribution and sale-network for quality softwood lumber should be designed to fit sawmilling companies? business concepts, and at the same time satisfy customer needs regarding delivery time and quality aspects. This thesis work is a case study based on a sawmilling and retail company in Sweden. AB Karl Hedin is a private owned sawmilling company with 500 employees. The company?s turnover is 1500 million SEK, it includes 4 sawmills, 16 builders merchants stores and a packaging company.

This report is about the issue with decreasing production rate mainly caused by failuresrelated to the multiswitch. The multiswitch is a machine at Gefleortens Mejeriföreningwhich has the function of distributing milk cartons from one incoming track into fiveoutgoing tracks. Milk cartons who gets stuck and there by causes the production to stop,is the mainly problem with this constructionThe purpose with this report is to understand the causing factors and make suggestions which can help solving these factors. By analyzing the machine during production, having contact with different suppliers, searching internet for information, 3d-cad drawings and the complementary with personal experiences, this machine has  been evaluated and as a result of this new problem has come to be known.The discovered problems was analyzed and resulted in new suggestions for alternative options. Later the most functional results was chosen and put as a suggestion for the new model.A new machine built with the suggestions from this report assures to be well adapted to the environment at Gefleortens Mejeriföreing and the problems it causes..

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

Purpose: The purpose of this study is to investigate how three banks country funds are performing relative to each other in regard to risk and return. And to find out if there is any underlying factor that may have affected the stock exchange in the different countries.Methodology: The study is based on secondary data and will apply the quantitative method, based on a deductive approach. The sample consists of three major Swedish banks and from them we have selected three country funds. The calculation formulas that have been applied are: Sharpe ratio, standard deviation and Arithmetic Average.Conclusion: The Writers concluded that Sweden funds had the highest yield to lowest risk in both periods in all three major banks. We have also concluded that the underlying factors affecting a country fund.

Forecasting is an important part in attempting to predict how companies will perform in the future. The more accurate the prediction, the more valuable are the results obtained from the forecast. This thesis aims to investigate forecasts of return on equity, and whether a disaggregation of the leverage formula into its underlying components affects the forecasting ability positively. This is conducted by comparing a model based on the leverage formula's components with a model solely based on return on equity from previous years. The study includes manufacturing companies on the Swedish Stock Exchange over the period 1998-2011.

In several countries that have been early in the development of wind farms, there is today a second hand market for the used wind turbines. The European Union (EU) has established a waste hierarchy in order to minimize throwaway mentality. The second hand market is a part of this as the steps are to minimize, reuse, recycle, extract energy and landfill.In order to promote the development of renewable energy, there are energy certificates for the producers that provide it, wind power being one type of renewable energy. After 15 years the energy certificates for a specific wind turbine are no longer paid, and after that there are several different scenarios for the wind turbine. The scenarios investigated in this bachelor?s thesis are export of the wind turbine to countries that are not as far along as Sweden in their development towards renewable energy, selling in Sweden to individuals, and recycling of the wind turbine, as it mostly consists of metals and therefore is recyclable.

Incubators have grown more popular in recent years. Studies have shown that companies that have been part of an incubator grow faster and have a higher survival rate. The Swedish government realizes that this benefits the economy. Therefore they have started different funding programs in order to support the incubators. The thesis aims to explore the underlying reasons for why companies that have been part of an incubator often experience high growth.