At the time being there is limited experience within turbine decommissioning in Sweden and the economic effects are unknown. Despite this, there are expectations that revenues generated by sales of materials will cover decommissioning costs. The model developed identifies thirteen parameters that vary between different types of turbines and that affect the economic consequences of decommissioning. The three most important parameters are turbine location, tower material, and the scope of decommissioning. Trends in the wind energy industry show that these three factors are developing in a manner that increases decommissioning costs dramatically.

The work is conducted in cooperation with LRF Konsult. The data has been collected thru a survey involving 145 landowners in Östergötland. The study is aimed at landowners how owns at least 400 ha of land. The purpose of this study is to find out how large landowners choose brokers when they are looking to sell their property. The purpose of this work is to find "larger landowners' needs / choices of Realtors. The questionnaire consisted of 16 questions, and asked to investigate the seller's most important factors when they select brokers.

The global wood pellet market has seen a rapid growth after the adoption of the Kyoto protocol and the renewable energy incentives created within the European Union. The global consumption of wood pellets reached 13,5 million tonnes in 2010 and several experts estimate the consumption to be between 35-50 million tonnes by 2020. These forescasts raise the questions which regions that can supply this vast amount of wood pellets and what the conditions are for producing it. This study evaluates the conditions for wood pellet production and export from British Columbia, on Canada?s west coast, focusing on existing industry structure, raw material supply and the distribution chain.

During the second part of the 20th Century celebrities became more commonly used for commercial purposes as they could enhance purchase intentions, word-of-mouth- intentions and change attitudes towards brands and products. Over the last few years blogs and bloggers have become more and more used for product placing and the bloggers? power over consumers? behaviour has grown rapidly. The aim of this study is to compare a celebrity?s and a blogger?s impact on consumer behaviour and try to understand the underlying reasons why they do have such power over their audiences.

SammanfattningTitel:Redovisningsproblematik i gruvbolag noterade på stockholmsbörsen ? en praxisstudie Nivå: D-uppsats i ämnet företagsekonomi Författare: David Åsenlund och Martin Hammarsten Handledare: Arne Fagerström Datum: Maj 2014 Syfte: Syftet med denna studie är att ge en bild av hur gruvföretag noterade på Stockholmsbörsen tar sig an valmöjligheter som finns i nuvarande redovisningsstandarder. För att kunna ge en bild identifieras faktorer som påverkar redovisningspraxis. Genom att göra detta kan studien hjälpa till att skapa en bredare medvetenhet hos användare av de finansiella rapporterna. Metod: Studiens syfte är att ge en helhetsbild av redovisningspraxis bland g ruvbolag som finns noterade på Stockholmsbörsen.

This project includes development of new packaging for dry spices and an investigation of how to automate the production line. The preliminary investigations show needs of an environmental friendly packaging possible to re-close. After screening for suitable materials three concepts were developed, a stand-up pouch, a plastic jar and a metal can. The pouch was excluded in a concept choosing process. In this process it was also decided to further develop the metal can concept.

This study is case study of political participation among the Kani tribe from Kuttichal grama panchayat in the Thiruvananthapuram district in Kerala, India. The study is based on the collected data of 117 people of the Kani tribe living in four different settlements: Pankavu, Mangode-Valippara, Chonampara and Kaithode. The aim of the study is to examine the impact on political participation by different factors, which is done by the use of the quantitative method of cross tables. The study confirms previous studies in its conclusion that high status individuals, defined in terms of education and economic standard, are the group of the highest political participation, when this is defined as being involved in political work and holding a party membership. On the local political scene however, where political participation consists of participation in local assemblies and voluntary work, the impact of the examined variables are very limited.

The aim of this essay is to examine how the Internet functions as a communication channel to Event Marketing. We have investigated what makes the Internet unique as a communication channel for events and how Internet has been used for event marketing. We have mapped fundamental theories within marketing, media, communications and human-computer interaction, which together describe event marketing. We have carried out case studies on two event-marketing projects where the Internet has played a major role. The first project was XCT which is a project developed by the company Eventum AB.

Most often when developing a new system there is a need get a functioning testtool up and running. Including time, cost and resources the solution isn?t always obvious, developing your own or buy one ?of the shelf?. The purpose of this thesis is to study how a general testtool for executing functional tests should be designed to be reusable, be based on recognized knowledge and be able to fast and simple be customized for different types of systems. Key functions from the litterature is presented and used in the design of a testtool prototype.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost effectiveness. Companies, by contrast, have the need for control and management of their operations, which implies that the two processes can be difficult to reconcile. A company that wants a high creativity while maintaining control and management is forced into a series of organizational compromises.

This thesis has been done in collaboration with Peab Stockholm Building 3, which is a region within the Peab Sverige AB. The report is based on a survey and studies of Peab business management systems and production literature. For general information gathering has literature from well-known sources collected in libraries and through the Internet. It shows through the work that Peab has routines for experience feedback in the construction process, but that these procedures work in a small scale and the practical work experience feedback does not work at all. This is also something the construction industry in general also perceived as problematic. The questions in the report are of a wide scale and concerns construction errors cost, how the employees perceive that the company takes advantage of the skills and the mental stress in production line. The goal is to find how Peab Stockholm Building 3 will work on the experience feedback to allow for better productivity. In conclusion, the report author tries to demonstrate what can lead to increased productivity and improved work experience..

In 2009 transgendered persons were included in the Swedish law against discrimination. Prior to the inclusion a commission made an investigation of the necessity of such change in the law and how it could be designed. This essay focuses on the discourses regarding gender that appear in the law and the report written by the commission. Using theories by Judith Butler and discourse analysis inspired by Norman Fairclough it identifies two main discourses regarding gender: a two gender discourse and a queer discourse. The two discourses meet in the studied material in an antagonistic way, a conflict that is solved by separating the two and making one part of the law focus on gender and one on transgender.

The purpose of this research is to evaluate traditional market segmentation variables, as criticism has been directed towards these variables. Based on our problem discussion we find it motivating to undertake investigation in order to understand which connotations an ethnographic approach will provide. Methodology:We have applied an ethnographic approach, which has enabled us to attain under the surface knowledge from our respondents. Theoretical perspective:As we wanted to evaluate existing traditional segmentation variables, we decided to only include theory regarding these variables. Empirical data:In order to collect our data, we observed seven respondents at Ikea and conducted observations and in-depth interviews in their homes.