In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

The report aims to examine how property owners position themselves to reach their targetmarket, and which strategies they use when positioning their product. The investigation has beencarried out mainly in the form of a case study in which a number of interviews with Stockholmreal estate companies has been conducted, focusing on commercial property market segment.The interviews have resulted in identification of common and specific strategies among thecompanies. These strategies have been analyzed in the light of the theory by Philip Kotler andKevin Lane Keller, focusing on how an offer should be designed to reach a competitive position.It can be concluded that positioning is a key activity for successfully addressing the targetmarket. Successful positioning mandates three key requirements to be met; determining thecategory to which the offer belongs, identifying similarities and differences compared to thecompetitors and developing a brand mantra. The result of the case study concludes that theproperty companies work similar in many ways.

Denna uppsats syfte är att med hjälp av diskursanalys med inriktning på bildanalys och samspelet mellan text och bild, jämföra kampanjerna ?Det där löser sig säkert? med dem på temat ?Vad håller du på med?? för att utröna om deras syfte, innehåll och diskurs förändrats över tiden och i så fall på vilket sätt. Detta syfte tar sig uttryck i följande huvudfrågor:Vilken diskurs använder sig Försvarsmaktens reklamkampanjer av?Hur skiljer sig diskursen i reklamkampanjerna från varandra?När det gäller fråga ett ovan visar uppsatsen att det som de båda kampanjerna diskursmässigt har gemensamt är att den övergripande säkerhetspolitiska diskurs som förmedlas genom bilderna, är den nya säkerhetspolitiska doktrin som gör gällande att det moderna samhällets primära hot inte är det totala kriget utan en komplex hotmiljö bestående av allt ifrån instabila länder i när och fjärran, terrorism och naturkatastrofer. Ingen av kampanjerna förmedlar dock visuellt på ett mer utförligt sätt vad Försvarsmakten egentligen sysslar med.När det gäller fråga två ovan påvisar uppsatsen följande skillnader mellan de båda kampanjerna.

The purpose of the study is to investigate and elucidate how low-cost airlines can influence and develop tourism in a region. In order to bring about the purpose the author used two research questions. Have low-cost airlines contributed to regional development? How many additional visitors have low-cost airlines contributed to Stockholm? In order to answer these questions a survey was carried out at Arlanda airport and statistics were collected. The results of the study show that there has been a regional development.

The purpose of this Master's thesis is to study metadata and its use at Web sites of six Swedish universities and colleges. Each Web site has been examined at three different hierarchical levels and the total number of examined Web pages is 258. 16 questionnaires have also been sent to webmasters at the six universities and colleges. The results show that metadata refers to the data which can assist to organize, describe, identify, locate, evaluate and retrieve resources on the Internet. Even though there are several different metadata formats available on the Internet, the commercial search engines only support the HTML's title tag and the meta tags with the attributes keywords and description.

In this essay my aim is to examine how the term utanförskap is constructed and defined as a social problem in the public arena of the Swedish Parliament. The term utanförskap was widely used in the election-campaign prior to the Swedish Parliament election in the year 2006. The term, mainly articulated by the Right-wing Alliance, was used to describe indi-viduals and groups that were depicted as being outside the Swedish society. In the political debate, work and benefit dependency were constructed as binary opposites, with the latter describing the individuals in utanförskap. Translated to English the term utanförskap would be something like ?the state of being outside? or ?outsidership?.

Individual identification of pigs could be used in commercial herds for production monitoring, disease monitoring and breeding evaluation. This study investigates the possibility of using microchips designed for dogs and cats to identify individual pigs from birth, through rearing to carcass at the slaughter plant. Two different sizes of microchips, and two different ages of the pigs at injection were tested. Castrates and gilts from ten litters were evenly distributed between chip sizes and injection ages. All pigs were identity marked with both electronic ear tags and injected with microchips.

Nowadays, packaging design is seen as a competitive tool and its importance for corporations is becoming increasingly apparent. The rivalry within homogeneous markets puts high demands on differentiation and the ability to create something more than the product itself. With this fundamental question, the soft drink industry has been examined and a case study of the brand Coca-Cola has been performed. The aim is to investigate how packaging design is used as a tool for strengthening a brand and to explore which additional values this contributes. In addition, the study observes the most important factors in the development of packaging design.A theoretical work of reference, consisting primarily of theories related to branding, design development and visual identity, has been developed to support the study.

In the Real Estate market there are a large number of commercial properties with offices. As acompany or business you are faced with many decisions when choosing your office space.This bachelor thesis examines the concept of architectural quality with focus on beauty and itsvalue for office tenants. The ambition is to find out if beauty is a decisive factor in theselection of office and if there is a willingness to pay for it.The selected question is studied in a case study of Garnisonen where tenants, a propertyowner and an architect are interviewed, all with connection to the examination object.Garnisonen is well suited as a case study because it is Stockholm's largest office complexwith buildings from three different architectural eras. Tenants in the survey represent allarchitectural styles and have different industry affiliation.As a theoretical framework a literature study is presented where the importance of beauty forthe individual, the built environment and society are treated, and also how the office can beused for branding purposes. The interviewees? views of beauty and their opinions on beauty atwork in Garnisonen are presented in the results.

Construction projects are generally designed as a general contract or a complete contract. In a general contract the commercial contract that is being used is AB 04 and related advice and instructions, AMA AF 07. In AB 04 there is an insurance requirement that stipulates that the contractor shall take all risks and liability insurance for the contract where the client must be co-insured.Construction law is almost exclusively regulated by the various standard contracts, one of those is AB 04. The Construction Contracts Committe is an organization that has published the standard contracts in this area of law and also the advice and instructions to help the parties to understand the agreements. The insurance requirement occurs in an area of law that is complex and the meaning of the concept is not entirely clear, nor which of the parties? interests and responsibilities that are covered by the types of insurances that are provided by the insurance requirement.

This thesis has been written with the intention of investigating a commercial lending library to be found in Stockholm in the first decades of the nineteenth century. We chose this subject because it is a relatively unexplored area. Furthermore, we were curious to know what books could be found in the library. The lending library was run as a business thus giving a good indication of the contemporary reader's taste in literature. The lending library that we chose had a total of three thousand titles in those of its catalogues that have survived to the present day and was run by a woman called Eva Unander.

This essay contains two stories that reflect the reality I face as an educator, as well as a reflective discussion about my self-perceived dilemma. The dilemma reflects a classroom situation where I as an educator have trouble dividing my focus, my focus is either put on entire the class or on the child with special needs. Through this self-perceived situation I have started to question how children with special needs find their place in the school today. I discuss how I can handle and look at the unique situation that occurs when meeting this child.Terms like integration, inclusion, segregation, social rights and the expression "a school for everyone" will be discussed in this text, as well as how we can connect these terms and expressions to the problems I find in the school system?s way of handling children with special needs.I also highlight my dilemma from different ethical perspective.

The purpose of this study was set against the background that social media today are used as an platform for companies to communicate with their customers, as well as communicate their brand. Therefore it was interesting to examine this phenomenenon through a critical point of view and try to put light on the different forms of power that is produced on this arena.The overall aim of this study was to examine how PR-consultants talk about social media as a communication channel. The empirical data consisted of five interviews with PR-consultants on five different PR-agencies. The theoretical framework was based on a social constructional perspective and Foucault?s theory of power.

This subject of interest in this paper is the ideas expressed and formulated in the making andinauguration of the Branting-monument at Norra Bantorget in Stockholm. The initiative for a monument honoring the late Social Democratic leader Hjalmar Brantingwas taken at the Swedish Social Democratic Party Congress in 1928. In 1935 the party board decided to give the task of designing the monument to the much renowned artist Carl Eldh. A national fund-raising campaign for the monument was also initiated. In1942 the model of the monument was completed, but because of the war it was stored in a shelter.

SammanfattningDetta examensarbete, som har utförts på Scania CV (Commercial Vehicles)AB, undersöker hur de kan minimera den planerade nertiden för webbservrarnahosScania Fleet Management System ett system som har en webbportaldär kunderna kan se specik information om sina fordon. I dagsläget tassystemet ner vid systemunderhåll, vilket gör att kunderna inte har åtkomst tillsystemet under tiden. Intervjuer genomfördes för att få en uppfattning om hurandra företag löst liknande problem. Det undersöktes även om användningenav molntjänster skulle kunna lösa problemet och hur det skulle vara möjligtatt göra uppgraderingar utan att användarnas sessioner bryts. Resultatet somframkom var att den arkitektur som rekommenderades oftast är att ha någonform av klustrad lösning med lastbalanserare för webbservrarna.