BackgroundAccording to the Swedish Statistics Central Office (SCB) there were 2 064 000 detached houses in Sweden in 2009. The same year Nordea Bank released a report which described an increased interest in private finances among 2,4 million Swedes. Within the area of private finances lies that which concerns real estate. We argue that a house (detached house) is one of the most financially valuable assets a person will ever own and thus the increased interest in private finance is justified.In regard to this, the financial valuation of the property becomes an issue. When discussed, people mostly refer to the market value, which is the estimated value of the property on the open market.

AbstractMaster thesis of one year in Business Administration, Swedish Business School at Örebro university,Marketing, HT 2011.Authors: Grunér, Linus and Malm, Ludwig Tutor:Pia Lindell Title:Brand building and creating relationships ? A study of a small business in the B2B market Keywords:Brand building, business relationships, SME, B2B. Problem:How does a small business in the B2B market work with brand building and creating relationships? What critical factors can be identified regarding the process of relationship-building and brand building within the context of a small business in the B2B market? Research objective:The purpose of this study is to use existing research to create understanding for how a company in the B2B market is working with relationship-building and brand building. The study also aims to identify any critical factors concerning the process of relationship-building and brand building.

AbstractMaster thesis of one year in Business Administration, Swedish Business School at Örebro university,Marketing, HT 2011.Authors: Grunér, Linus and Malm, Ludwig Tutor:Pia Lindell Title:Brand building and creating relationships ? A study of a small business in the B2B market Keywords:Brand building, business relationships, SME, B2B. Problem:How does a small business in the B2B market work with brand building and creating relationships? What critical factors can be identified regarding the process of relationship-building and brand building within the context of a small business in the B2B market? Research objective:The purpose of this study is to use existing research to create understanding for how a company in the B2B market is working with relationship-building and brand building. The study also aims to identify any critical factors concerning the process of relationship-building and brand building.

The empirical data that lies behind this survey comes from field work between 1992 and 1995. This field work represents work I made myself as a sales-man for the company, Malmberg Original Water. The task was to implement the Malmberg mineral water brand on the restaurant market of the South-Swedish area. Our aim was to reach the upper-scale, premium market of restaurants. The mission was successfully completed, and at 1996 we had completed the position as the most exclusively positioned mineral water brand in Skåne (Southernmost Sweden).

Bakgrund: Brand personality beskrivs i litteraturen som den uppsättning avpersonliga egenskaper som beskriver ett varumärke, genom att försevarumärken med mänskliga drag kan konsumenten lättare relatera ochknyta an till sina egna preferenser utifrån sin egen karaktär (Aaker 1997).Det var år 1997 som forskaren Jennifer Aaker (1997) kom med denförsta definitionen om brand personality, som följde "the set of humancharacteristics associated with a brand" (Aaker 1997, p 347).Syfte: Syftet är att förklara hur Aaker?s (1997) modell brand personality ?thebig five? kan revideras för att passa till den Svenska kontexten.Forskningsfråga: Vilka dimensioner i modellen brand personality ?the big five? (Aaker,1997) behöver revideras för att appliceras i en Svensk kontext?Vilka personlighetsdrag och dimensioner är unika för den svenskakontexten och behöver därmed adderas till brand personality modellen?Metod: Denna studie har antagit en abduktivt angreppssätt, där tidigareforskning om brand personality har varit utgångspunkt. Författarna toggrund i befintlig teori med avsikt att testa modellen ?the big five? skapadav Aaker (1997) empiriskt i en ny kontext. Till studien tillämpadesfokusgrupp (förstudie) och enkät.Resultat och slutsats: Genom studien var det möjligt att fastslå att Aakers (1997) ursprungligamodell brand personality, inte var funktionell i den kontext som studienämnar.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Vid användning av metoden contingent valuation erhålls ofta olika resultat beroende på sättet respondenterna frågas på. Tidigare studier har visat att binära frågor leder till en högre estimering av betalningsviljan än öppna frågor, samt att skillnaden mellan dem är lägre vid användning av privata varor än vid kollektiva varor. Uppsatsens undersökning är ett steg för att förbättra förståelsen inom detta område. Syftet är att undersöka om de estimerade betalningsviljorna, härledda från uppsatsens experiment, inte skiljer sig signifikant åt då man använder sig av öppna och binära frågor vid utvalda privata varor. Resultat av t-test, där de binära svaren är justerade från anomalier, visar att de estimerade betalningsviljorna inte skiljer sig signifikant åt för sju av uppsatsens varor.

Syfte - Studien syftar till att undersöka hur ett modeföretags icke-finansiella(konsumentbaserade) brand equity påverkas av co-branding. Studien undersöker hur ettsamarbete mellan två modeföretag, så kallat intrabranschsamarbete, påverkar huvudvarumärketsicke-finansiella brand equity.Metod - Studien utgår från Aakers modell för att mäta brand equity. Metoden för studien harvarit att använda fokusgrupper för att undersöka konsumentattityder till co-branding. I studienanvändes ett verklighetsbaserat modesamarbete som diskussionsunderlag för fokusgrupperna,där ett fallföretag och dess samarbete med en annan modeaktör valdes ut. Totalt 12 styckenstudenter från Textilhögskolan i Borås deltog i studien, fördelat över två fokusgrupper.Fynd - Studien visar att ett modevarumärkes brand equity kan stärkas och påverkas positivt medhjälp av co-branding.Begränsningar - Uppsatsen är begränsad till ett samarbete genomfört av två textilföretag vilketgör resultaten främst applicerbara på samarbeten inom modebranschen.

Abstract: The fashion industry is perhaps the most unpredictable one where change occurs very rapidly. In order to be attractive and interesting in this competitive industry, a brand must constantly be up to date and differentiated from other brands to attract the consumers. This has given rise to an increasing growth of brands that cooperate for marketing reasons and more specifically, clothing retailers that perform designer collaborations with exclusive designers to create limited collections.Studies describing the effects of those collaborations on the retailers brands are rare and especially from a consumer perspective. Since H&M has been a pioneer in designer collaborations and has done it more times and for more years than any other retailer we have conducted our study on their case. Our intention was to investigate how the designer collaborations have affected the brand equity and image of H&M, if the collaborations have increased the willingness to pay for H&M's other ranges and if they have affected H&M's ability to extend its brand to higher price segments, through an experimental study.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Through this study we want to enlighten how different companies work with their internal branding and how well they succeed in this process. We also want to examine if there are any differences in this work depending on the companies market position. Following question is used to investigate this process;- In what way and how well are companies working, depending on market position to implement and maintain their work with the internal brand?For the study a theoretical model was created based on our existing theory. The model contains three main variables; create, communicate and uphold; i.e.

First time labelling occurred was when animal owners marked their cattle in order to distinguish the differences. The need for labelling was added when the trade had expanded during Roman times in order for the customers to know who manufactured their craft. Trademarks are characterized as a way to distinguish one's own product or service from someone else. The marketing purpose is to create an identity. The brand has an important role as an effective competitive tool for businesses.A brand can have many different functions, which will simplify a customer's decision making process in selecting a service or product.

Talented and committed employees are important resources for a company?s competitiveness. With the escalating competition for competent employees, a strong employer brand has come to play an increasingly important role as a means of attracting employees with a desirable profile. In this study, brand theory is applied to the results of a quantitative study of students? evaluation of an attractive employer, in order to identify the factors which explain why certain employers are perceived as more attractive than others.