Skogsfastighetsmarknaden var tidigare reglerad så att priserna på fastigheterna inte alltid kunnats anse som marknadsvärden. När marknaden sedan avreglerades under början av 1990-talet steg fastighetspriserna kraftigt. Utvecklingen var intressant då den faktor som tidigare varit den starkast prispåverkande faktorn, virket och värdet av detta, inte alltid följde samma utveckling som fastighetspriserna vilket lett till ett gap.Detta gap har i forskningen kommit att kallats den icke-monetära nyttan, en del som inte genererade några pengar likt skogen. Tidigare forskning har fastställt att denna nytta kan bestå av äganderätt-, affektions-, natur- och rekreationsvärden samt att dessa nyttor varierar kraftigt mellan olika köpare, och hur de värderar dem. Hur en värderare då ska fastställa ett marknadsvärde när en sådan stor del av värdet utgörs av en kraftigt varierande faktor är väldigt intressant.Denna studie har därför utrett hur värderare tar hänsyn till dessa icke-monetära nyttor i sin bedömning av marknadsvärde på skogsfastigheter. Detta har gjorts genom en kvalitativ ansats där värderare fick delta i öppna intervjuer och resonera kring dessa nyttor.Resultatet visar att värderare låter i stor del ortsprisjämförelser utvisa vad sådana nyttor är värda i närområdet. De som inte kan utvisas i ovannämnda material, fick bestämmas på den öppna marknaden mellan köpare och säljare. Viss speciell hänsyn togs till fastighetens läge och jakt, men dessa värden fås ofta fram av jämförelsematerialet.Studien har visat att det är andra faktorer som de undersökta tror påverkat prisutvecklingen mer, nämligen förväntansvärde på fortsatt värdeutveckling samt viljan att investera i en historiskt sett säker investering. Att använda sig av begreppet "icke-monetär nytta" har visat sig vara svårt, och författarna föreslår att kalla dessa mjuka värden istället. Detta för att minska behovet av att kvantifiera dessa, och istället rikta energin på att förbättra databaserna för ortsprismaterial för att säkerställa att värderingen av skogsfastigheter är korrekt och adekvat. / The market for forest properties was previously regulated, which meant that the price of a property could not be considered as a market value. When the market was deregulated in the early 1990's, the market prices rose rapidly. This development was very interesting, as the previously most important factor affecting the prices, the timber value, did not always have the same development as the property prices, which led to a gap.This gap has been called non-monetary value in previous research, which unlike the timber does not contribute any revenue. Previous research has determined that this value may consist of owning-, sentimental-, natural and recreational values, and that these values varies significantly among different buyers, and how they individually value them. How can an appraiser determine a market value, when such a large part of the value consists of a highly variable factor is very interesting.This study has investigated how the appraiser takes into account these non-monetary values in their assessment of the market value on a forest property. This has been done through a qualitative approach in which appraisers were allowed to participate in interviews and discuss these values openly.The result shows that appraisers let a large part of these values be estimated by comparison of sales in the vicinity. Those who cannot be estimated in the above mentioned comparison, were let to be determined on the open market between buyers and sellers. Some consideration was given to the property's location and hunting rights, but the value of them were often included in the comparison material.The study has shown that there are other factors that the informants believe have affected the price development more, namely the expectation value of the continued increase in property prices and the willingness to invest in a historically safe investment. Making use out of the concept of "non-monetary values" has proven to be difficult, and the authors suggest that they should be called soft values instead. This is to reduce the need to quantify them, and instead focus energy on improving databases for sales comparisons to ensure that the valuation of forest properties is correct and adequate.

The thesis investigates the phenomenon of items affecting comparability and its development in 30 Swedish companies during the period 2005-2010. It further tries to answer the question of how these items affect different groups of financial statements users. Previous research indicates that managers have incentives to take a “big bath” during crises. To answer the questions both a quantitative research by examining 180 annual reports and a qualitative containing three interviews has been conducted. The result reveals an increase of reported items affecting comparability costs during 2008 and 2009. Managers engage in “big bath” accounting as well as accounting for cutting down on the extra capacity that emerges during recessions. The impact this has on the users of financial statements varies, where some find it to be an important issue, others see it as a minor problem. The small sample used made the study fragile for extreme values. In order to make more conclusive conclusions a larger sample would be necessary.

This study starts with the review of the literature in customer satisfaction, customer satisfaction methods and models. After selecting a proper customer satisfaction method and model, the study conducts a survey and a questionnaire among the customers and professionals in the modular kitchen sector. The aim of the study is to analyze the factors affecting customer satisfaction and finding out the ones related with the modular kitchen sector. After applying the survey, the relations between the inputs and outputs of the satisfaction are analyzed with the overall satisfaction itself. The strong and weak factors are determined and a proper CRM tool is build-up to realize a decision-support and forecast tool in the study, which can be seen as a beginning for the companies in the real sector in this business to build a much more detailed and ERP integrated software and to use them. The results of the survey are compared with the similar studies from the literature.

Both deficiency and toxicity of the essential micronutrient boron (B) lead to reduced crop yield in agriculture. However, our understanding of the molecular responses of plants under B stresses to tackle the yield loss is limited. Therefore, in the present study, transcriptional alterations in sensitive and tolerant barley cultivars under B deficiency and toxicity were investigated in order to reveal the molecular responses. Transcriptomes were monitored at seedling stage by global expression profiling using oligonucleotide microarrays. In the context of the study, we have determined that response to B toxicity in barley involved jasmonic acid and various components of biotic stress responses. Examination of expression profiles indicated that B toxicity and deficiency resulted in significant global changes in the transcriptomes of leaf and root tissues, respectively. Inter-varietal comparison of sensitive and tolerant genotypes of barley revealed that a combinatorial effect of transcription factors on regulation could alter the gene expression patterns in tolerant cultivar and provide B toxicity tolerance. Furthermore, mechanisms of vacuolar sorting or efflux by transporters and aquaporins might be contributing to the tolerance to B stresses in barley according to the results of this study. Additionally, we have identified and cloned the HvBor1a gene encoding a putative B transporter in barley using candidate gene approach and functionally characterized its roles in the tolerance to B stresses. The full length coding sequence and also the non-coding regions of the gene were identified. It was demonstrated that the protein product of HvBor1a was localized to the plasma membrane and it displayed B transporter activity. High transcript abundances in leaf tissues of barley suggested a role for HvBor1a in re-distribution of B within the plant tissues. Interestingly, examination of last intron of HvBor1a has led to the identification of an alternatively spliced variant in certain cultivars of barley. Furthermore, interval mapping and positional cloning was performed to locate the HvBor1a on 3H B tolerance QTL and a novel CAPS marker was developed to narrow the genetic distances at the locus. As a conclusion, this work presents, for the first time, the transcriptome profiling of a member of Triticeae under B toxicity and deficiency. The data generated should enlighten succeeding studies to unravel molecular mechanisms and signaling networks of tolerance to B stresses especially in crops like barley and wheat. The results of the study will provide novel tools and genes for conventional and biotechnological approaches for the reduction of yield loss due to B toxicity or deficiency.

Bakalauro baigiamajame darbe nagrinėjamas vartotojų lojalumas prekės ženklui. Teorinėje dalyje apžvelgiama vartotojų lojalumo prekės ženklui samprata, lojalumo fazės, lojalumą veikiantys veiksniai, vartotojų lojalumo prekės ženklui tipai, lojalumo teikiama nauda vartotojui ir įmonei bei lojalumą skatinančios priemonės. Vartotojų lojalumo prekės ženklui tyrimas atliekamas Lietuvos telekomunikacijų bendrovių pavyzdžiu. Tyrimu siekiama nustatyti vartotojų lojalumą telekomunikacijų bendrovės prekės ženklui lemiančius veiksnius, taip pat veiksnius, kurie paskatintų pakeisti dabartinį prekės ženklą, vartotojų lojalumo prekės ženklui tipus ir elgesį. Tyrimo metu nustatyta, kad kaina yra vienas iš pagrindinių veiksnių, kuris ne tik veikia vartotojų lojalumą telekomunikacijų bendrovės prekės ženklui, bet ir gali paskatinti pakeisti dabartinį prekės ženklą, jei kita telekomunikacijų bendrovė pasiūlytų mažesnę kainą už paslaugas. Remiantis gautais rezultatais, galima teigti, kad telekomunikacijų bendrovių klientai yra lojalūs prekės ženklui, tačiau įvairių tipų ir lygių. Dauguma jų priklauso viduriniam lojalumo lygiui. Jie naudojasi telekomunikacijų bendrovės teikiamomis paslaugomis, bet galėtų ją pakeisti ir kita, jei pasitaikytų geresnis konkurentų pasiūlymas. / The bachelor's thesis analyses consumers’ loyalty to brand. The definition of brand loyalty, loyalty phases, factors affecting brand loyalty, the types of brand loyalty, benefits of loyalty to the consumer and company and measures to promote loyalty are overviewed in the theoretical part. Research of brand loyalty was done by example of Lithuanian telecommunication companies. There were tried to determine factors of consumers’ loyalty to the telecommunication companies brand and factors that could lead to change the current brand, consumers’ type and behavior of loyalty to brand. There were noticed that the price is one of the main factors that not only affect consumer’s loyalty for the telecommunication company's brand, but can also lead to replacement of the current brand in case that another telecommunication company would offer a lower price for the service during the study. In the light of results one of suggestions could be that costumers of telecommunication companies are loyal to the brand, but they differ in types and levels. The main part of them belongs to middle loyalty level. They use the services of telecommunication company, but could change it to another if they get better offer of rivals.

The goal of the present thesis is to explore the activity and assess the situation of a private dental office and to propose measures to improve its prosperity. The results of the said analysis and proposals may be utilised by either the current practitioner-entrepreneur or her daughter, a fresh practitioner. It is a partial goal to identify the key specifics of dental practitioner entreprising. In the theoretical part, I focus my attention to the specifics of small and medium businesses and characterise the individual aspects of management, marketing, personal management, and financial management. In the practical part, I apply the gathered theoretical findings in identifying the factors affecting the prosperity of a private dental office and laying down proposals to maintain the current situation and improving it in the future. Some of the proposed measures have already been applied in practice in the course of completion of this diploma thesis.

The aim of this master thesis is to analyze the current trends in tourism in the European union. Then also determine which factors influence its further development, as well as predict the future trends in tourism in the EU. The thesis is also trying to answer scientific questions regarding the impact of the global economic and financial crisis on the development of tourism in the regions of the European Union, the specific factors affecting the tourism trends in the European Union and the activities of the institutions of the European Union to support the positive development of tourism in the European Union. The thesis is divided into three chapters. The first is theoretically based and contains definitions of terms related to tourism, the methodology of its research, its development and its economic importance. The second focuses on the position of the EU in the issue of tourism in comparison with the world and other regions, as well as on current trends in individual regions of the European Union and their main tourist destinations. The third chapter analyzes the current trends, including factors that may affect them. It also includes information about the activities of the institutions of the European Union to promote tourism in this area, information about sustainable tourism development in the EU and specific prediction of the future development of tourism in the European Union.

This work aims to outline the factors that may affect probability of transition from motherhood of two children to motherhood of three children, in positive or negative way. This work would also like to specify, if this factors can be affected and so the better conditions for three-children-families can be achieved. These goals are reached by analysing demographical data of years 1990-2011 and also by own research of qualitative data in group of mothers-of-two-children in age up to 45 including. This work also contains theoretical background of the problem of decreasing fertility, the development of indicators of fertility of third child in the Czech Republic and selected states of Europe. It is also important to characterize the progression of length of interval between delivery of second and the third child, analysis of probability of transition from motherhood of two children to motherhood of three and estimations of cohort probability of giving birth to third child.

This diploma thesis on „Apartment rent and the influencing factors in the village of Kyjov “ aims to analyze and to compare housing costs of advertised flats in Kyjov area. Its objective is to examine the factors responsible for shaping the costs of private housing. Found data has been classified into following categories (1+1 a 1+kk, 2+1 a 2+kk, 3+1 a 3+kk). There is a map available for each category where particular flats are recorded according to the amount of housing charges.

Hotel leaders face reduced profitability because of high employee turnover. Using Herzberg's 2-factor theory as the conceptual framework, the purpose of this multiple case study was to explore strategies that some hotel human resources managers used to reduce employee turnover. Data were collected from 5 hotel human resources managers in Massachusetts through face-to-face, semistructured interviews and a review of company documents. Data analysis using Yin's 5-step process of compiling, disassembling, reassembling, interpreting, and developing data-based conclusions resulted in 3 emergent themes: a retention strategy, a compensation strategy, and a training and development strategy. The findings indicated that the employee recruitment process, fair employee compensation and benefits, a focus on employee development, and recognition and appreciation of employees were pivotal strategies human resources managers used to reduce employee turnover. The findings may be valuable to hotel general managers, human resources managers, authors of training manuals, and hiring managers for creating strategies to reduce employee turnover. The implications for positive social change include the potential for hotel general managers to lower unemployment rates and improve the quality of life for the local community through lower employee turnover.