With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

CSR, Corporate Social Responsibility, has become increasingly important in a globalised world where the responsibilities of companies and governments are somewhat blurry. The textile industry is an industry where long supply chains and raw material production in developing countries are factors adding to the complexity and difficulties of solving ethical issues. Cotton production faces many environmental, social and financial challenges in the value chain. Therefore this case study takes a closer look at five Nordic home textile companies, Ikea, Hemtex, S Group, Moko and Finlayson, and how these companies choose their cotton related CSR tools and communicate their work on this area. These companies are of various sizes and therefore the resources for CSR work are also different, as well as the perceived values for working with CSR.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

Academic research concerning how to determine the power situation in a supply chain where an investment product supplier is involved did not exist. Therefore new models has been developed that analyses the power relations and maps out the power situation in a supply chain. In the future these models can be applied on similar cases by modifying the included parameters. The new models show that case company FAS should focus on the big producers of garbage bag which are Trioplast, Rullpack and Miljösäck. By strengthen the brand FAS can make more money in these relations.

The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..

Supply chain management är ett område som på senare tid erhållit allt mer uppmärksamhet genom en hårdnande konkurrenssituation mellan företagen. Genom att arbeta med supply chain management och integration av de informationssystem som aktörerna i en försörjningskejda använder erhåller företagen konkurrensfördelar. Informationen som aktörerna har behov av blir därav mycket viktig för att uppnå dessa konkurrensfördelar. Även datakvaliteten blir i detta sammanhang en avgörande faktor. När det gäller supply chain management och informationsbehov är de författare som studerats alla överens om att informationen och datakvaliteten är av avgörande betydelse för att kunna exempelvis skapa prognoser för att hantera brister i informationsflödet, i litteraturen benämns dessa brister som osäkerhet.

Due to the globalization and constant changes in society, competition has become a big factor in profit-driven companies and organizations. Innovation has become an effective way for the companies to increase their competitiveness. By adapting to the constant changes in society e.g. the technological advances, companies can retain their competitiveness on the market.The purposeof this study is to exemplify and describe how a profit-driven company managesinnovationbyinterviewing four office managers in different work units in the same company.The resultsshows, among other things,that interactive learning can bean initiation to innovation processes and that the participating company in this study workshard to promote innovation in work units..

 Date                   May 28, 2009Level                  Bachelor thesis in Business Administration/Information TechnologyAuthors             Jennie Andersson, Niklas Fridell, Visar HoxhaTutor                  Marie MörndalDepartment    HSTTitle                    ERP-solutions in small to medium sized enterprises ? possibilities and problemsSummary          ERP-solutions have penetrated the market for SME: s, offering the same advantages larger enterprises have enjoyed for years. For a significantly cheaper price, SME: s can nowadays acquire ERP-solutions and become more effective and increase their profit.  The authors have examined five SME: s in both the production and service company segment and have come to the conclusion that an ERP-solution would indeed benefit these companies in many levels but also induce certain obstacles the examined companies must overcome, both financial and organizational.Purpose            The purpose of this thesis is to examine if and how SME: s can become more efficient and developed and increase their profit by implementing an ERP-solution. Further, the purpose is to discuss which conditions that exists for the examined SME: s in order to implement an ERP-solution.Method            The thesis consists of a qualitative research where the authors have interviewed either the owner or employees at management level by using semi-structured interviews.

Background:Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.Purpose:The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.Research method:The thesis takes it?s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.Conclusions:The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management..

The market for fashion and interior consists of a large amount of retail chains, which together creates high competition. To be able to compete and to be the most obvious choice for the customers, retailers must review their activities that exist in the company and improve them. This concerns store chains since it is so important that the stores communicate the retailers strategy and it is very critical because of the impact that the stores have on the communication with customers. It is after all in the stores that the buying decision is made. With this information, it is important to strive for uniformity through the chain and especially the stores.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

Enligt Carlsson och Rönnqvist (2005) och Frayret et al. (2007) blir det allt viktigare att arbeta med supply chain management inom trävaruindustrin. En utmaning är att finna ett arbetssätt för att hantera variationen i kundens efterfrågan. Idag hanteras variationen oftast genom onödigt stor lagerhållning (Lee et al., 1997b; So och Zheng, 2003).                                                                               Syftet med studien är att utreda påverkande faktorer som bidrar till en varierande efterfrågan inom trävaruindustrin samt föreslå hur uppkomsten av dessa kan undvikas. För att svara på syftet har tre frågeställningar tagits fram och en fallstudie genomfördes på ett hyvleri.

In today?s society Internet is evolving the tourism industry and it?s the pioneers that use this marketing channel to further their brands that?s that reap the benefits of early adoption. In this essay we research how well two kinds of ownership structures, private ownership and chain ownership, in the hotel market match up against each other in Internet presence and the steps they have taken to encourage guests too book via their websites. We determined that the hotel market in Karlstad was sufficient to study the different kinds of ownership structures as it?s small enough to see the competition between private ownership and chain ownership clearly instead of as normal in more densely populated cities where chain owned hotels dominates the marked due to sheer size. The scientific research consists of two types of methods.

After the mandatory rules for clearing was removed in 1994, the clearing area has increased in Sweden. After the storms Gudrun and Per, the areas became planted with new plants, mainly spruce, but also other tree species. Storm areas are now being invaded by naturally rejuvenated birch in the tilling tracks. Since the birch often is initially growing faster than the spruce it is inhibiting the growth and is also damaging the spruce. The purpose of this thesis is to study the new brush saw with chain and compare it with the conventional clearing saw, mainly in terms of performance and ergonomics. The results show that the new brush saw with chain is very good in almost all clearing operations compared to the conventional clearing saw.