SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

AbstractThe dependency of fossil fuels in the transport sector causes large emissions of carbondioxide. This problem can we reduce by using vehicle gas from digested solid manure and leftover of pasture. I have studied the potential for this in the county of Västernorrland. Thepurpose is to investigate how much vehicle gas that can be extracted.One central, large scale digestion and upgrade plant should be placed in Härnösand. Theamount of pasture and manure that is economical and practical available is enough to produce2,7-3,5 millions Nm3 vehicle gas.

Prior studies have shown the relationship between capitalised monthly fees and sales price for tenant-owned apartments in Stockholm. However, few studies have been conducted explaining the effects of capitalised monthly fees over time and how it has changed with, for in-stance, increasing sales prices and fluctuating interest rates. The aim of this study is to deter-mine if the effect of capitalised monthly fees on sales prices of tenant-owned apartments has changed between 2006 and 2014, in Vasastan/Norrmalm in Stockholm. The study shows that there are statistically significant results indicating that capitalised effect of monthly fees on sales prices has in fact changed over the studied time period. The results differ with apartment size (number of rooms) and the conclusion is that there is an effect of time on one, two and three bedroom apartments but not for apartments with four bedrooms or more..

Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.

Då den svenska offentliga sektorn handlar kontorsmaterial, idrottsarenor, tjänster eller andra former av inköp hamnar detta under benämningen offentlig upphandling. Den totala summan av offentlig upphandling i Sverige uppskattas överstiga 500 miljarder svenska kronor årligen. När en offentlig upphandling skall genomföras skapas ett förfrågningsmaterial från upphandlaren genom vilket leverantörer får lämna anbud om att kunna slutföra det kontrakt som erbjuds. När anbuden kommer in är det upphandlarens uppgifter att avgöra vilket anbud som är det mest fördelaktiga, detta genom att väga olika faktorer emot varandra. Denna studie undersöker ifall faktorn pris prioriteras i denna beslutsfattande situation från upphandlaren.

The creation of value is considered the core purpose and central process of economic exchange. Value creation is now conceptualized as shared by both producers and customers, and value is seen as fundamentally derived and determined in use, the integration and application of resources in a specific context, rather than in exchange, embedded in products and manifested as price. The field of research is abundant with publications but these do not fully further the understanding of value creation and co-creation in a way that is meaningful for theoretical development and decision making in business and marketing practise. Without a thorough understanding of the factors characterising value co-creation, the nature as well as content and locus of co-creation cannot be identified. In that case value co-creation easily becomes a concept without substance. Until now, individual publications on co-creation have focused on few or different aspects, have emphasized the process from either the customer?s or from  the firm?s vantage point, have different theoretical approaches and have ignored the complexity in interactions between actors.The purpose of this essay is to analyse how five fundamental aspects of co-creation of customer value are perceived in contemporary marketing literature. Discussing the different views on co-creation, this essay concludes that thoughthere are evident points of agreement, finding one generally valid doctrine of predestination or value co-creation is improbable.

Researchers and practitioners have recognized the need for ?transforming? every policy of the company into a competitive advantage tool. Thus, both the pricing approach and the supply chain practices of the firm have emerged as an important determinant of success. In this study, however, we are not only interested in these two aspects, but also in a third one-namely cultural conflicts as an obstacle and challenge. The interaction of the tree factors is extensively presented against the backdrop of Skanska and four of their closest Polish suppliers.

When communications traffic increasingly turned into data, IP telephony became a disruptive technology for the telecommunication business. IP telephony was a hot topic when voice over IP services started to become available to consumers in the 1990s. The new technology changed the rules of the game and many new actors entered the market.The purpose of this study is to describe, study, and analyze how the business models of the Swedish telecom sector developed in the middle of the 2000s. The study is delimited to the Swedish consumer market for telephony.The study is built mainly upon deep interviews with 24 prominent persons in the telecom sector in 2006. To aid understanding, two telecom companies that have been chosen to represent different kinds of actors are described and analyzed more closely.

There are experiential products that through a digital transformation wholly or partially have taken new place in our everyday lives. Just a few years ago, we had music on CDs, movies on tape and books in bookshelves. In Sweden, we are now facing a transformation when the e-book begins to take place alongside the printed book.This paper focuses on what values play a role in the attitude towards ebooks among a selected group of Swedish book bloggers. A qualitative content analysis was performed on blog posts concerning the ebook from twelve different Swedish book blogs. The posts were then coded into categories and values.

Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.

The Working Hours Act regulates the working time conditions and together with the Working Time Directive of EU both acts aim to protect the workers. However, with The Swedish Model it is possible to diverge from the law-regulations by collective agreement by the parts of the Swedish labor market. The purpose of this thesis is to examine the national and international law regulations and further on study a few selected Swedish central collective agreements to discover in which extension deviation from the law occur. The sections of the Working Hours Act?s that has been investigated is ordinary working time, daily rest, weekly rest periods, breaks and maximum weekly working time.

This is a 20 points graduation thesis, performed at the Department of Urban and Rural Development at the Swedish University of Agricultural Sciences in Uppsala. The main aim of this thesis is to examine what it is like to combine studying with working and starting your own company. Furthermore, I want to be able to convey this knowledge to others. An important part of being a landscape architect is informing people, and making rather abstract issues tangible. The word 'entrepreneur' is originally French. Today, we think of entrepreneurs, or contractors, as energetic people, who dare to try new ideas. There are many reasons why people start their own company, but the most common ones are the wish to fulfil oneself and to be able to plan one's own time.

Since the 1970`s the Non Governmental Organisations, NGO:s, have taken an increasing responsibility in the development cooperation work. Apart from an increase in resources delivered through the NGO:s it is also obvious in various official documents that the idea of NGO:s in regards to; reaching and involving poor people in the work and as capable of delivering aid resources to a low cost, is very widely spread and commonly accepted among political decision makers and aid agencies. In addition it?s very seldom that those positive statements about the NGO:s abilities, are backed by any kind of scientific study. This study argues that the ascribed abilities are more the rhetoric of a political idea than an empirical reality.

Dairy farms have during a long time been under pressure and this situation was aggravated during the spring and summer of 2009, when profitability declined to historically low levels. Lower milk price and relatively high input prices have caused Swedish dairy farms great liquidity concerns and profitability problems. For a long time, Denmark has been identified as a leading country for the agrarian development with a leading structural rationalization and willingness to grow. In 2009, it was shown that the Danish agriculture, which is generally more leveraged, has difficulties in maintaining profitability and when market price of land started to fall, the proportion of technically insolvent agricultural enterprises rose dramatically. In light of this prevailing situation, this study highlights differences between Denmark and Sweden with the hope to learn from each other.

The study Packning i tid och rum (Crowding in Time and Space) is a Master Thesis in Human Geography within Geography, presented at Södertörn University College.The aim is to investigate the connections between time and space, more particularly, geographical changes over time. This is done by focusing on the Study of Land use as a phenomenon and on-going processes in demarcated areas. Distinct areas are given special interest, i.e. how they are used. The study deals with three different kinds of sites in three levels of scale: a market garden, cemeteries and a residential area.The main focus of the study is on the cemeteries.