Non-profit organisations play a very important role in the Swedish civil society, both economically and for the employment policy. The organisations pursue various activities such as, activities aiming at social needs, sport activities and activities contributing to the political life. Depending on what activities the organisations practice different tax rules follow.A person who pursues Commercial activity constitutes a taxable person within the meaning of the Swedish VAT act. The definition of Commercial activity is an activity which is practiced independently, professionally and with an object of making a profit. The activity must be practiced regularly and to a certain extent to qualify as commercial.

The development for Skanska Commercial Development (SCD) during the last years has been positive on all markets and Skanska therefore plans on expanding their activity. Central and Eastern Europe has had a considerable economic development, what is assessed to continue during the next following years. Bucharest is one possible alternative in the CEE for a new establishment by SCD. However, the investigation before an entry is a process with many factors that need to be taken into consideration. There are today no models on how and what a developer as SCD should evaluate in terms of opportunities and risks on a possible new market.

In commercial firms, the inventory is often the largest and most important entry and to have acorrectly valued inventory is an important prerequisite in the statement of accounts. However,the inventory is considered to be one of the entries that are most difficult to value among thecompanies assets and this is why we have investigated how large commercial firms valuetheir inventories. We have used relevant theory and conducted a number of interviews withpeople who are knowledgeable when it comes to valuation of inventories. Our conclusion isthat commercial firms work in different ways and that there is no general method which isused by all commercial companies..

This project was a request of Norrbodal´s Forestry Board, Västra Götaland. It was performed as a qualitative interview analysis of private forest owner?s deficient motivation regarding pre-commercial thinning. The purpose of the project is to investigate what the Forestry Board can do to motivate private forest owners to do more pre-commercial thinning. The results build upon 16 qualitative phone interviews with forest owners that have their forest within the district of Norrbodal. The owners are divided into two groups, the one who have performed the pre-commercial thinning and the one that has possible pre-commercial thinning needs on their properties according to the pre-commercial thinning analysis ,which is the result of a satellite analysis.

The first company to send TV-commercial was the American company NBC, it was in the year of 1941. In Sweden, TV-commercials were first shown in 1987/88. TV 4 was the first channel to send commercial in Swedish television.TV has the advantage of showing both sound and picture, which makes TV the strongest channel of communication to mediate a message between a company and the consumer. Although TV-commercial is the most expensive choice to mediate a message, it is also the most effective one. (Persson, 1993)Almost everyone is exposed to TV-commercial daily.

For the sender of television advertising, it is important to utilize content that gives effect, especially to get the receiver?s attention and then maintain it (Hägg, 1998). What is the content of a commercial that creates effect? Previous research focused on the impact that commercials have on the receivers. A discussion of which content that produced effect in commercials does not occur.

This essay is a qualitative study of the Swedish joint-stock company Svenska Spel AB?s television commercial from 2008. The commercial is called ?Spela lagom - When I grow up?, and is meant to serve as an informational commercial about being underaged in situations regarding gambling. Using semiotics and rhetoric?s, we are analyzing how elements seen in the commerical affects the rhetorical situation the clip is bound to; how the marketing is done to enhance Svenska Spel?s brand; and what strategies are used to make sure the public service announcements regarding persons involved with underage gambling gets acceptance.

This essay wants to give the reader a glimpse of a planner?s situation in the development of different commercial establishments in a town. What they are influenced and directed by and also how these commercial establishments in the town borders effects the commerce and the life in the town center. This essay doesn?t declare to bring up all possible aspects concerning the planner?s role regarding these commercial establishments in the town borders.

In recent years, global organizations safeguarding financial stability has started to track commercial property markets. One of the reasons for this refers to the fact that commercial property constitutes a large share of bank lending. Simultaneously, bank exposures to commercial property are extensive and risky since collateral values are strongly correlated to borrowers cash flows. Since banks are viewed to play a key role for financial stability, studying the relationship is well motivated. To better understand how commercial property markets interact with financial stability, this paper develops an econometric model for studying the commercial rental market.

The main purpose of this study is to investigate the needs of pre-commercial thinning on private owned forest properties, which is considered to be increasing. The reason is believed to be the high cost of labor that pre-commercial thinning brings. Furthermore thinning is costly, the revenue created through pre-commercial thinning are post-poned until the first thinning. The study was made through a survey among members of Mellanskog forest owners association. The survey was distributed by e-mail. The time to answer was set to two weeks. The answers indicate that the most common reason why the pre-commercial thinning is delayed, or not done at all, is the forest owner?s lack of time.

AbstractAim: The aim of this essay has been to study how the Swedish church has created the image of their religious activity through media. This has been by studying the three commercial campaigns launched by the Swedish church during the years 2000, 2001 and 2003. Questions asked are: How has the Swedish church chosen to profile it self? Which discourses can be recognized in the campaigns? Which messages has been communicated through the campaigns? How has these discourses created the image of the Swedish church?Method: The methodological framework is critical discourse analysis inspired by Norman Faircloughs? three-dimensional model. Thirteen images all part of the campaigns are analysed using a semiotic method.

A quart of the of the adult population worldwide havemetabolic syndrome. A sedentary lifestyle, low physicalactivity, combined with wrong eating habits, stress,smoking and psychosocial factors, are the main causes ofdevelopment of the metabolic syndrome. The purpose ofthe literature review was to illuminate the physicalactivity in persons who have the metabolic syndrome, andwhat sort of advice a nurse use in the promotion ofphysical activity. The study was conducted as a literaturereview, including 15 scientific quantitative articles. In tenarticles, the focus was on physical activity at themetabolic syndrome, and five articles focused on variousforms of counselling for physical activity.

Objective:This study aimed to investigate the correlation between physical activity level (PAL), measured with activity diary and accelerometer, among overweight and obese children and adolescents. The aim was also to study differences in PAL between girls and boys.Design:55 children and adolescents, whom been subjected to a physical activity registration with a physical activity diary and accelerometer during three or four days, were included in this study. From the data received from the children?s journal records PAL was calculated and compiled for statistic analysis.Results:The results of the study showed that the children underestimated their physical activity level when measured with activity diary, in comparison with the physical activity level measured with accelerometer. Differences between girl and boys PAL values were not statistically significant, although the girls PAL values from the accelerometer, but not from the activity diary, reached a moderate activity level according to Nordic nutrition recommendation.

The purpose of this study was to examine how small-scale private forest ownersmake decisions regarding pre-commercial thinning. In 2015 it is ten years agosince the storm Gudrun hit the southern parts of Sweden and now large areas arein need of pre-commercial thinning. This study is built upon qualitativeinterviews with seven small-scale private forest owners with forest properties inthe county Kronoberg. The respondents were chosen by the modelSKOGSÄGARPROFILENTM (forest owner profile).The results of the interviews showed that five categories: ownership, the stormGudrun´s impact, silviculture, forestry contacts and driving force was important.How will their purpose and aim affect the pre-commercial thinning? Personalinterests, and expectations of the next generation to take over, are purposes thisstudy has found.

Master?s Thesis in Media and CommunicationTitle: See me, buy me ? A study of how women and men are exposed in commercial advertisements for beauty productsAuthor: Annelie EliassonUniversity: University of HalmstadCourse: Media and CommunicationTerm: Spring 2013Supervisor: Ebba SundinExaminer: Ingegerd RydinPurpose: This studys purpose is to examine how women and men are exposed in commercial advertisements for beauty products. To examine this purpose two main questions have been formulated:What differences and similarities are there in the representation of women and men in the commercial advertisements?Are there any differences in the representation regarding the target audience in the commercial advertisements?Method: Quantitative content analysisMaterial: 443 commercial advertisements for beauty products in the Swedish lifestyle magazines Plaza Kvinna and Café Magazine from 2008 to 2012Main results: The result of the study shows that women and men, presented in the commercial advertisements for beauty products, were very much alike in most aspects. For example there were only insignificant differences regarding how much of the person?s body that was included in the advertisement, the body position and the activeness of passiveness of the person in question.