The market value of forest properties can be assumed to consist of two components, a monetary factor and a non-monetary factor. The objective of this examination paper is to study the impact of non-monetary factors on the values of forest properties in Sweden. This study is based on a population of buyers of forest properties in the southern of Sweden. The results are based on interviews with 54 buyers. Of the purchases were 37 % new purchases.

The payment for produced grain is constantly going down in price. It is important for farmers to become more effective in cultivating more land in a shorter time perspective. At the same time we have to calculate with the risk of getting lowered subsidies from the EU. This is why I would like to find out the possibilities for establishing winter wheat without ploughing. I hope to find a difference in the number of plants due to different soil preparations. With this experiment I expect to find out whether I can establish winter wheat at a lower cost, with the same numbers of plants per square meter.

The aim of this master thesis is to investigate the mobile library development in Sweden since the start in Borås, Sweden in 1948. We have concentrated on three six-year periods. Our aim has been to describe a part of the mobile library development. We wanted to research the background of the said development. To do this we also studied the library and overall development in Sweden during the same years.

Underdrainage is a costly investment but often a necessity to maintain rationalized plant cultivation, one can also see underdrainage as insurance to successful plant cultivation. Late ripening crops, low yield and difficult tillage cultivation are examples on an insufficient drainage. (Kvarnemo 1983) A drained field rise in land price and the scheme of the tiled drains is seen as a value item. The interest for underdrainage among the farmers follows with shifting economic situations within agriculture and has for long time been low. A big part of the Swedish tiled drainage systems is since 1930 and ahead. Many of these tiled drainage systems need to be replaced or complemented. The life length of one tiled drainage system varies with maintenance but can still remain in good function after 75 years with correct management.

The furniture retail industry in Sweden has gone trough large changes during the last decades. Today the industry is tough and in the maturity stage where few new companies enter, especially if they do not have a unique offer. The furniture companies have become larger and fewer, the changes have lead to difficulties for smaller and medium sized companies to grow and be profitable.Our purpose is to analyse, evaluate and compare three smaller companies in Stockholm with the intention to find what kind of marketing strategies they are using to survive on the Swedish market. First we interviewed the three companies to see what they do to survive on the market, then we asked 100 persons to fill in a questionnaire to see if they had the same opinion as the companies described.With help from theories we prepared questions which laid the foundation to the empirical part of the essay.The result from this study shows that the three companies differ from each other when it comes to using relationship marketing and placing the customer in the centre. All of them are aware of the importance of doing so, but because of different limits and possibilities they can not fully adjust everything to the customer.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

Because of the large supply of information is today's leisure travelers very enlightened and have firsthand knowledge of what can be demanded on a hotel stay. Along with business travelers, who are not price sensitive, they place higher demands on the standards and service they require. It has become increasingly important to attract the visitors in a unique way.The purpose of this study is to reveal those aspects which hotels focus on in their business in order to keep their guests, despite the strong competition and the new demands of the changing hotel industry. The study has examined more closely if the hotels have specific concepts in their approach, if their servicescapes (the environment where the service is assembled) are designed in a unique way to attract visitors and if the hotels have special relationships with their guests.The study is qualitative and in order to answer the purpose has observations of the selected hotels and interviews with managers and receptionists been made.One of the conclusions that we reached is that the most important aspect in the hotels business is their relationship to the guests. Each respective hotel strives to have a special and unique relationship with its guests conveyed by its staff.

Soybean meal from South America is the most common protein feed used for animal production in Sweden. Production of soybean has negative effects on the environment and the transports from South America to Sweden causes considerable CO2 emissions. Therefore it is a growing interest in locally produced protein feed in Sweden. Protein feeds that are possible to grow in Sweden are rapeseed, peas, faba beans and lupins. Those are adapted to the Nordic climate and are perfect to grow in cereal rotations.

ABSTRACT Purpose: The purpose of the thesis is to examine and explain which consumers who choose to, or not choose to, shop for clothes via Internet. This will give businesses, and the reader, a better understanding on the views, of customers, on E-business with clothes. Procedure: A quantitative market research has been performed through a survey. Also the gathering of the material and the analysis is done with quantitative methods. The primary sources dominate the thesis. Conclusion: The Swedish consumers with experience from buying clothes online have a high level of satisfaction and 96 % will consider doing it again. 85 % have done it more than once.

VAV (Variable Air Volume) system has been studied in a newly constructed office-building. The goal for the study has been to evaluate how the ventilations system work in practice, if adjustments can be made to achieve an more energy efficient system and to evaluate if other alternative ventilation systems is to be preferred in the further.The degree project has been executed at Helenius Engineering Firm who is working with the environment, media systems, HVAC and energy in buildings. The building that has been studied is owned and operated by Akademiska hus.Literature studies, visits at site, inventory, review of system documentation, energy analyses, interviews, key figures, LCC, sand energy- and indoor climate simulations has been made to study the building. Where appropriate some tools from Six Sigma have also been used.How to achieve an energy efficient system and a pleasant indoor climate is studied with human health and well-being as base for the indoor climate requirements. Technical support systems such as ventilation systems have to be designed so that an acceptable indoor climate can be achieved.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

Companies in the western world can no longer compete by using traditional means such as product and price since the commerce of services continually grows. To avoid similarity and increase competitive advantages modern companies have to be more specified. The competition between companies has increased and customers are harder to reach. Customers of today can afford luxury but trend indicates that originality, identity, and status are more important than factual needs. Products created and consumed at the same time within the service market are often very homogenous (similar).

This major project in Building Engineering has its focus on inquiring into what methods has been used in the planning process of the residential buildingLjusbojen 1. This project has been conducted in cooperation with Kadesjös Ingenjörsbyrå AB, an engineering contractor firm which also acts as the property developer. Initially several different general methods for planning residential buildings have been presented. After the methods from the process of building Ljusbojen 1 has been analyzed compared to the general methods presented in part 1. This shows what the determining factors are during the planning process; factors such as cost, quality, time management, know-how and environmental issues.

This report is a bachelor thesis work in the field of product development and design. The assignment has been to develop a solution for roof racks, normally used for cars, to fit on the open trailer models FS1425 and Alugance. The project was implemented by Johan Andersson and Victor Karlsson, students at the Mechanical Engineering program with a focus on product development and design at Jo?nko?ping?s school of Engineering, in spring 2012.The client wants to use transport solutions in the same way as roof racks on cars. The user of such a product is assumed to desire simplicity, safety and an attractive design with an appealing price, which has been a challenge during the thesis work.Pre-studies have been conducted to examine the potential competitors and gain knowledge in the research area.

I denna rapport har jag försökt att kritiskt granska och kartlägga hur polishundar tränas att hantera påträffade föremål. Det finns två tekniker som nyttjas olika mycket. Det skiljer sig mellan föremål som påträffas när hunden spårar efter en person, och när hunden sänds på ett s k saksök, eller uppletande. I den här undersökningen kan man konstatera att en teknik är säkrare än den andra. Säkrare för hunden, hundföraren, och rättssystemet.