My purpose with this study was to find out if it is possible to buy a farm today for a person who want to start a farm but has very little own capital. In old study?s they have come to the conclusion that you will need at least 20 % own capital to succeed to management the farm. But in the last year the cost for arable land approxley has increased with 30 % in Sweden and the crops have doubled in price. So it would be interesting to see if the banks have a new vision on the need of the own capital when you buy a farm. I have chosen two different farms who was for sale in Östergötland, one dairy farm and the other farm was a plant farm.

Vårt examensarbete handlar om utagerande barn som har sociala svårigheter i förskolan. Syftet med arbetet var att undersöka vilket bemötande pedagogerna har gentemot utagerande barn samt vilka metoder och strategier som används i arbetet för att integrera dessa barn. I arbetet var vårt mål även att undersöka om de utagerande barnens föräldrar är med i pedagogernas arbete, svårigheter som kan uppstå i arbetet och om eventuellt andra resurser finns tillgängliga för både de utagerande barnen och pedagogerna på förskolan. Dessa presenteras i litteraturgenomgången och diskuteras sedan i samband med resultatet i diskussionsdelen. Genom en kvalitativ intervjuundersökning med sex pedagoger från olika förskolor i södra Skåne har vi fått fram svar på uppsatsens frågeställningar där enstaka verkliga fall har presenterats av de intervjuade pedagogerna..

Public procurement stands for a substantial part of the total food consumption in Sweden. The majority of the procured food is today imported and according to market trends it?s intended to stay that way. Imported food is favoured for locally produced due to price pressure. Consequently domestic pork farmers have declined by 25 percent during the last twenty years.

The transportation sector is the only sector of the Swedish society that is still increasing the emissions of carbon dioxide and other green house gases. Diesel fuel represents one of the fuels that contributes to these emissions and the use of diesel fuels is increasing every year. The main purpose of this study was to make an estimation of the current business situation for producers of liquid diesel biofuels in Sweden such as biodiesel, synthetic diesel and crude tall diesel and examine the forces of competition of the industry today and its future prospects. The study revealed that the rivalry among the existing firms was low mainly due to the geographical spread of the companies. Moreover the success of the biodiesel industry was influenced by a long-term guarantee of the tax exempt for biofuels and by the price level of petroleum diesel.

The purpose of this report is to examine various roof structures that can operate in a warehouse with large spans. The building that is examined in the report is currently under construction, and the roof construction has already been selected. The selected roof system will therefore be compared with some other structures and materials that have been possible. The report will evaluate three different frame materials, two insulating barriers and two overlaying materials. Another important part in major construction projects is the roof safety.

The value of game for hunting from a social economic viewpoint is an interesting topic that is currently being investigated in a Swedish research program. The amount of damages that the game stocks cause to the forestry is, and has been in focus for a longer period of time. Something that I saw as missing was an investigation of how much an active game keeping measure might cost in lost incomes for forestry in terms of reduced acreage for forest production. This question was the foundation for this investigation, which purpose is to give interested persons with decent knowledge of forestry an example of how cost estimation for forestry resembling the example that is studied can look like. The measures that has been taken is a felling of forest in different ages on both sides of a forest dirt road to create increased asset of forage for the game, and at the same time give hunters that have their post along the dirt road a better chance of seeing passing animals early and increasing the possibility to shoot good shots. The area, which is a part of The Swedish Association for Hunting and Wildlife Management estate Öster Malma, is also used as an example for guests who wish to learn more about managing ungulates. These guests have now got the opportunity to get information on how big the costs are for the measures that have been taken. The main conclusions of this work is that changed Timber prices and foremost a change of interest rate makes big differences on the result of the calculations.

Denna uppsats behandlar de relativa prisökningar som skett för snusprodukter i Sverige och vill undersöka om dessa har lett till minskad efterfrågan som nationalekonomisk teori föreslår. Utifrån teori och tidigare forskning har en efterfrågemodell konstruerats för att möjliggöra en statistik undersökning.Variablerna som ingår i modellen är inhämtade från Statistiska centralbyråns prisenhet och Swedish Match AB och inkluderar prisuppgifter för varor, försäljningsstatistik och disponibel inkomst under tidsperioden 1999-2009.Resultaten från regressionsanalyser för tidsseriedata visar på att de ökade priserna har haft en negativ inverkan på efterfrågan på snus under den gällande tidsperioden, men att denna effekt varit förhållandevis liten..

Titel: Hur står sig de billigare substituten emot premium produkter?Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Giancarlo Mancuso & John GustafssonHandledare: Jonas KågströmDatum: 2012 ? MajSyfte: Syftet med denna uppsats är att vi vill undersöka hur de billigare substituten står sig emot premium produkter genom att ställa de emot varandra i ett blindtest föreslagits av tidigare forskning Ogenyi Ejye (1994). Vi vill veta om det finns en stor skillnad mellan de billigare varianterna och de premier produkterna enligt tidigare gjord forskning.Metod: Vi har utfört ett experiment i form av ett blindtest där vi sätter fyra olika Cola sorter emot varandra. Under genomförandet av experimentet har vi använt oss utav enkäter för att samla in data. Detsamma gäller för vår webb undersökning.Resultat & slutsats: Det vi kom fram till i vår undersökning är att varumärken påverkar oss konsumenter både positivt och negativt.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

This Bachelor thesis examines the possibility of replacing an outdated, analog video recording system to a digital counterpart. It is key that the video and audio signals remain synchronized, generator locked and time stamped. It is up to nine different video sources and a number of audio sources to be recorded and treated in such a manner which enables synchronized playback. The  different video sources do not always follow a universal standard, and differ from format as well as resolution. This thesis aims to compare a number of state of the art commercial of the shelf solutions with proprietary hardware.

Holmen Timber har byggt ett nytt sågverk i Braviken, utanför Norrköping. Målsättningen är att såga 1 100 000 m3fub per år, i sågad form 550 000 m3SV (SV=sågad vara), till år 2013. För att utvärdera olika timmerplanslösningar har simuleringsverktyget Simsaw utvecklats. Med hjälp av programmet kan timmerflödet av ankommande timmer fram till sågen simuleras och dess effekter utvärderas.Syftet med studien är att analysera utfallet av olika timmerplanskonstruktioner, där vältors antal och längder förändras för att hitta en lösning som skapar en hög fyllnadsgrad av timmerlagret. Vilket i sin tur kan skapa ett bra underlag för sågen att såga långa sågserier med få ompostningar som positiv följd.

Holmen Skog has only five out of 70 wood buyers who are women, This report is seen as a step in the process towards gender balance in the company. This is a problem that is equal over the entire forest industry in Sweden. They all think that sexual equal workplaces are very important to remain competitive, see things from different perspectives and development of the company. The survey was done by sending out questionnaires to all women who work and have worked as a wood buyer at Holmen, and as many men of both categories. These four categories became a total of twenty persons. To map the industry another questionnaire was sent out to the six largest forest companies in Sweden. The survey found that female wood buyers not finished their work earlier than men did, as they thought before.

In Sweden there are about 4 million hectares of bare peat (mire). This land has great potential to be transformed into productive forest land, provided drainage is carried out and, in some cases, even fertilization with ashes. Drainage of mires is necessary because the high groundwater table prevents trees from growing due to reduced oxygen availability. Some of the key nutrients that trees need to grow appear in too small quantities in mires, especially potassium (K) and phosphorus (P). Ash from the combustion of biomass contains these elements and is therefore suitable as a fertilizer.

Bollsta sågverk ingår i SCA Timber och är ett furusågverk. Under 2006 producerades det 410 000 m3 sågade trävaror. Syftet och målet med arbetet är att kartlägga och på kort tid öka tillgängligheten för hela såganläggningen. Den ackumulerade målnivån på 77 m3/timme ska höjas till 82 m3/timme av sågad vara. Det finns en potential för hela anläggningen om ströläggaren förbättras.

This Bachelor thesis examines the possibility of replacing an outdated, analog video recording system to a digital counterpart. It is key that the video and audio signals remain synchronized, generator locked and time stamped. It is up to nine different video sources and a number of audio sources to be recorded and treated in such a manner which enables synchronized playback. The  different video sources do not always follow a universal standard, and differ from format as well as resolution. This thesis aims to compare a number of state of the art commercial of the shelf solutions with proprietary hardware.