Within the next five years about 15 % of the Swedish forest owners that will undergo a succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

I denna uppsats undersöktes tre kommuners arbete med hållbarhet i översiksplanen. Det finns ett problem idag att hållbar utveckling är ett vardagsord som riskerar att förlora sin innebörd pga. de många olika tolkningarna och angreppssätt. Om begreppet är så pass vagt som många påstår, hur hanteras det då i översiktsplanen, vilken ska leda kommunens framtida markanvändning? I uppsatsen undersöktes Trelleborg, Helsingborg och Lund kommuns översiktsplan.

Sammanfattning Uppsatsens titel: Självscanning i dagligvaruhandeln -en konkurrensfördel eller inte? Seminariedatum: 2007-01-17 Ämne/Kurs: Magisteruppsats, FEK 591. Strategic Management, 10p. Författare: Klas Blomqvist, Henrik Dagergård Handledare: Hans Knutsson Fem nyckelord: Självscanning, dagligvaruhandeln, konkurrensfördel, strategisk grupp, differentierad strategi Syfte: Syftet med uppsatsen är att analysera om investeringar i ny teknik i dagligvaruhandeln, vilka ämnar rationalisera bort kassaprocessen, kan ligga till grund för en bestående konkurrensfördel. Metod: En kvalitativ studie med ett deduktivt angreppssätt har använts där två fallföretag har studerats.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

In Sweden according to the planning and building Act municipalities have planning monopoly. The question about shopping centres in the outskirts of cities is a regional issue, because they attract customers from a large area. Municipalities often find it hard to assert themselves against large commercial companies when it comes to their establishing new retail outlets on the outskirts of cities. Without a regional co-operation there is a risk that municipalities can be played up against one another, so that more and more companies are given permits without the municipalities having taken the strategic consideration necessary for a long term sustainable development. The focus in this work is on four municipalities in the Södertörn region (Södertälje, Botkyrka, Huddinge and Nynäshamn).

Uppsatsen är inriktad på den militära delen i upprorsbekämpning och tar sin utgångspunkt i två stycken militärteoretikers teorier inom ämnet. Teoretikerna är John Mackinlay och David Kilcullen, som under 2009 utkom med varsin ny bok inom området, The Insurgent Archipelago samt The Accidental Guerilla. Den metod som arbetet vilar på är kvalitativ textanalys. Syftet med uppsatsen är att undersöka i vilken utsträckning som teorin och doktrinerna stämmer överrens. Därför har först teoretikernas syn på hur en utifrån kommande intervenerande styrka påverkar lokalbefolkningen analyserats.

Title: The Relationship between Internationalization and Firm Performance Seminar date: 5 June, 2008 Course: Masters thesis in Business Administration, Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Authors: Cheng Hsun Chiang and Márton Pap Advisor: Dan Kärreman Key words: Internationalization, Performance, Multinationality, Degree of Internationalization (DOI), Country of Origin Purpose: To illuminate various crucial aspects of internationalization by systematically contrasting the different models of the multinationality-performance relationship and searching for underlying reasons. Methodology: Meta-analysis on previous theoretical and empirical research. Our emphasis in this paper has been put on the qualitative aspects of the previous research unlike many other conventional meta-analyses that focus on the comparison of the empirical data. Theoretical perspectives: Five main models have been developed by earlier studies to describe the relationship between internationalization and performance: positive linear, no or ambiguous relation, inverted U-shaped, standard U-shaped and S-shaped curve.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Competition is keen in the fashion industry of today. Homogenous products and prices aredriving competition and most firms are struggling hard to attract customers. Brands havebecome one of the most important assets for success and are often critical for the choices of theconsumers. A strong brand is often considered as a substantial value in the eyes of the consumerand gives the individual firm a competitive advantage in the marketplace. To build a strongbrand it takes that the brand identity not is in conflict with the brand image of a firm or a product.Sometimes one of these conflicts exit and sometimes the firms are not even aware of it.In this thesis we study how two firms, Lindex and Prada, perceive their own image and then wecompare how the images of the firms are perceived by the customers.

Institutional repositories are now being created to manage, preserve, and maintain the digital assets and intellectual output of a university. The incentives to change the process of scholarly communication have also begun serving as a strong motivator. There are problems to consider and questions to be solved when dealing with electronic publishing and the implementation of institutional repositories. At present time no summary exists regarding the activities of scholarly electronic publishing at Swedish universities and university colleges.This Master's thesis aims to describe the current situation regarding electronic publishing and the development of institutional repositories at Swedish universities and university colleges. To investigate the situation, a questionnaire was sent out to 38 academic libraries since they are normally responsible for the electronic publishing within institutions of higher education.

The essay?s main focus has been to investigate and analyze the political actions behind the 2015?s grade compromise; an agreement to introduce grades from the fourth year in primary school. Through a game-theory analysis, mainly based in Leif Lewin?s and Jörgen Herman's research on rationality in politics, this study examined the grade debate  during a fifteen year period. The primary task has thereby been to explain the grade compromise through game-theory.

As the past century?s technological development has progressed the Swedish boreal forests have transformed into dense, highly productive, homogenous and coniferous forests. The area around Saxdalen in Ludvika municipality has long been dominated forests which have been heavily worked since the 18th century. There are in Ludvika 119 000 hectares of productive forest land. Around 70 percent are owned by forest companies and 20 by private forest owners.

The group of elderly people in Sweden will increase significantly in the future and science point out that the future elderly people will not accept today?s standards and offers of assistance in today?s public elderly care. Therefore public elderly care stands before a significant challenge in terms of development that has to be sustainable. New research also points out that middle managers can be a great strategic resource, and a founder of success, in the challenge of sustainable development. The aim of the report was to increase the knowledge about what middle managers in public elderly care think sustainable development has to embrace, when it comes to quality and personnel administration, in order to meet the needs of the future elderly people.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

This bachelor?s thesis examines the work with climate adaptation related to cloudbursts andhigh-water flows in three medium-sized municipalities: Lerum, Kungsbacka, and M?lndal.As climate changes progress, the risk of extreme weather events increases. This placesmunicipalities in an increasingly important position in planning and developing communitiescapable of managing a changing climate. The study aims to deepen the understanding of howmunicipal officials perceive the distribution of responsibility, collaboration, and capacity inclimate adaptation work.The study is based on a qualitative research design using semi-structured interviews withofficials working with strategic planning, water and sewage management, and climateadaptation. The theoretical framework draws on the concept of responsibility distribution,collaboration, and capacity.The results show that organizational conditions differ between the municipalities.