Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

The main topic of this thesis is to evaluate the impact on the usability of web pages when using responsive web design, a concept for developing web pages whose design adapts to the screen size being used. This is done by creating a responsive prototype based on an existing web site. A number of usability tests are conducted on the two versions of the site in order to compare the time to complete the tests and to observe the behaviour of the test participants. The tests are conducted on desktop as well as on mobile devices with varying screen size.The number of test participants was relatively low, and so the quantitative result is not statistically valid. However, the conclusion is that the most effective combination is to use either of the sites on desktop format.

It is important to Ockelbogårdar to have knowledge about different needs by the segments on a market, while they can bring a product into line with consumer needs by marketing. To survey the needs of consumers, demographic segmentation could be in use. It is about to survey the most importent factors or advantages the consumers have in their living environment.The purpose of the essay is to investigate how Ockelbogårdar could make their marketing better against several target groups, in the existing building population, by distribute the consumers into segments. On the basis of the investigation and the segments that will introduces, Ockelbogårdar can offer the consumer a living which fits the indivdual consumer.A poll have been done by the conusmers of Ockelbogårdar. The poll have been delivered by post and a quantity data about the needs of the consumer have been evaluated.

Many companies have a specific dress code in the workplace. In some companies, the code is not very extensive, while other companies have uniform requirements. What is little understood however, is what effect different staff clothing might have on consumer response in terms of satisfaction, purchase intent, attitude, interest and so on. Some limited research has shown how different levels of congruence between individuals in their marketing, and the brand they are representing, can affect customers. To avoid any wrong focus in marketing it is key to understand the knowledge gap on the potential impact the personnel in the store have on its customers.

The purpose of this study was to examine whether the success of theconcept of empowerment in the field of social science can be explained by referring to it as the new paradigm replacing the former paternalistic era. Therefore, I investigate if the character of its history, domicile and practice has the same distinguishing features as the scientific progress. The analysis is based on Thomas Kuhn's definition of a scientific paradigm through the concepts of consensus, crisis and revolution. I also look for alternative ways to explain the sudden appearance of empowerment at the world agenda. Due to the lack of a uniform definition of the concept and the absence of common approaches in the stimulation of empowerment it's difficult to argue that the situation is marked by consensus.

Modern sawmills are using the raw-material and the production-capacity more efficiently today, due to rising raw-material prices and higher production costs. Log sweepness has a negative effect on the sawn yield, for sawmills with straight-sawing. It is desirable that these logs could be sorted based on more criteria, if it increases value-yield and consequently the utilization of raw-material. Bow-heights over 1 cm have a negative effect on sawn yield, since the surface of the mantle cuts down in the sawn pattern. Some of these small bow-heights reduce the logs yield of value which affects the production planning negatively. Nearly half of all the Swedish logs have a bow-height over 1 cm.

In Sweden, the most common way to castrate a bitch is by midline approach. In this study, flank and midline approaches are compared in order to evaluate incision by the flank as an alternative technique for ovariohysterectomy in the bitch. The study was performed on straydogs in the central part of Thailand under field conditions. 32 bitches were included in the study. The castration technique was by flank and midline approach, alternating with every other bitch.

There are countless methods for companies to use as marketing tools and one method that has become more and more popular is sponsoring. Reasons for companies to use sponsoring as a marketing tool is to be exposed and associated in connection with the sponsored item. Companies also use sponsorship to create relationships with the company's target audience. The use of Internet and Internet marketing has also increased during the last years and this paper examines the combination of these two areas, sponsorship and Internet marketing. A survey that examines the websites owned by companies who also are sponsors, answers the following problem:How do companies communicate their sponsorship on their own homepages?The purpose of this study is to describe how companies use their homepage to communicate their sponsorship.

The tourism industry is growing and with its growth competition between destinations rises. In competition, cooperation and collaboration between tourism operators seem beneficial when creating an attractive and dynamic tourist destination.The purpose of this study is to describe and discuss the significance and influence of tourist related networks at a tourist destination, and therefore this study aims to examine the question: What significance do the tourist related networks have at a tourist destination?This study focuses on seven networks on Gotland that are tourism related, and the representatives of the networks were interviewed in order to get their view on the network and its significance to the destination. The study shows that networks have an important role in creating a unified tourist product of the destination, and in reaching out to the potential visitors through joint destination marketing. The study also shows that the tourism related networks helps to improve the reception of the tourist at a destination and to secure the quality of the tourist destination and its tourist products..

This essay is how companies are using Facebook to appear. The two companies in this study, Fritz Olsson AB Kalix and Promentum AB shows how Like, share and comment-contest communicates via Facebook. The purpose of this essay is to examine how Facebook users attitude and perception is to Like, share and comment- contest.The thesis was conducted in two parts, first a qualitative interview with the two companies that stand as examples in the paper and a quantitative online survey. The online survey was sent out to the 256 Media and Communication students at Umea? University, who read or has read the program from 2010 to 2016, via Facebook.

Purpose: The aim of this study is to test four different hypotheses from the aspect of the title of this paper. H 1 Consumers trust the pharmacy employees? advice and suggestions for their purchase decisions more than the brand awareness they have received through the companies marketing communication H 2 Consumers are enough affected of a company?s marketing communication to choose their brand even if the pharmacy employees recommend other brands. H 3 Building brand equity through pharmacies can only be successful if the company has built up a trust for their brand among the pharmacy employees. H 4 Without building brand equity the marketing communication strategy for Ferrosan cannot increase their brand value and create loyalty. Methodology: The research method that was chosen is a detective argumentation that starts from theories and explain different parameters regarding the subject I am concentration on. It is a case study where the companies branding strategy towards pharmacies in Sweden is analyzed bys a mix of semi-structured interviews, documentation analysis and a quantitative research . Theoretical framework: The theoretical model that has been prepared gives me the possibility to analyze different parameters regarding branding that are important when building a brand in an new market.

Tacit knowledge refers to the knowledge that is located inside individuals; it is not expressed or written like explicit knowledge. Inherently, tacit knowledge is often limited solely to one person and consequently individually based. Project based companies need to acknowledge the importance of transforming tacit knowledge into explicit in order to preserve the knowledge inside the organisation. If the knowledge is not transformed, there is a great risk of losing the knowledge when a key individual leaves the organization.One way of transforming the tacit knowledge is through Nonaka?s and Takeuchi?s knowledge spiral.

The following report comprises my bachelor´s thesis in Industrial design, 30 hp. It is executed in collaboration with Bonum senior housing, who has been the client and assignment- maker of this project.The goal was to design a bench for their entrances, which could represent not only the needs of the target group but also Bonum as a trademark. The work is done with great care for both human kind and the environment, with sustainability as beacon.The design process has been followed.Initially, you will find the definition of a bench for entrances, the framework including inclusive as well as sustainable design, a function- and market analysis followed by the inspiration part of the project. Getting to know the target group and their specific needs has been essential for this work.Investigations about what senior house living and senior products are and what the target group thinks and feels, has been done. As a result, two ?personas? has been developed.With the help of a purposely chosen group of people, surveys and ergonomic studies has been executed, as well as prototype-testing.The fact-finding has formed the stable and unavoidable foundation of this project, which later on gets more creative and idea based.

Moment Marketing är ett litet företag som arbetar med webbutveckling. För dem är det viktigt med versionshantering och de använder ett fåtal program som underlättar detta arbete. Idag saknar de dock möjligheten att kontrollera olika versioner av databaser. Tillsammans med Moment Marketing och de program som redan används av dem skapas i detta projekt ytterligare applikationer med mål att lösa detta problem. Först görs en undersökning över programmen Subversion, TortoiseSVN, Trac och MySQL för att se de möjligheter som finns att använda dem till att uppnå målet.

Branding is becoming increasingly important to companies within the B2B-sector and they put a lot of effort and capital to develop and strengthen their brands. One way of working with brands is through ingredient branding. An ingredient brand is an alliance between two brands where the ingredient brand is applied on a host brand and works as an ingredient on the product. The purpose of ingredient branding is to create competiveness, differentiation and to create quality associations. Ingredient brands can be divided into emotional and functional categories.