The retailing industry has an extremely high density of brands. In order to differentiate its offer, both retailers and suppliers, are constantly forced to come up with new ways to launch their products. A collaborative strategy between two brands is called co-branding, which means that both the private label and the supplier's brand are displayed on the new product packaging. Several studies have shown that a co-branding strategy is successful, but many operators are still reluctant to use co-branding in fear of long-term losses due to potentially damaged business relations. The objective of this study is to explain how the product- and brand related value for customers, retailers and suppliers is affected by co-branding between private labels and national brands.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

Aim: The aim of this study is to do a comparative study between Swedish Ethical equity Funds with Swedish traditional equity funds in terms of return, risk and risk-adjusted return.Theory: Sharpe ratio and Modigliani-Modigliani.Method: The essay will be based on a quantitative research method in which secondary data is the basis for the calculations. A statistical analysis was applied.Conclusion: The study concludes that there is no significant difference between the ethical fund group and the traditional fund group in terms of return, risk and risk-adjusted returns. The traditional fund group was those who had the best returns but only by small margins..

Denna uppsats handlar om hur Världsbutiken Globalen kan gå till väga för att skapa ett starkt corporate brand, det vill säga ett organisatoriskt varumärke, vid etableringen av en klädbutik. Syftet är att undersöka hur en organisation kan gå till väga för att bygga ett corporate brand med begränsade resurser. Information om Världsbutiken som organisation och deras arbete kring rättvis handel har vi erhållit genom en intervju med Fredrik Pettersson på Globalen. För att finna framgångsfaktorer inom varumärkesbyggande har nyckelpersoner på mindre företag intervjuats. De empiriska resultaten har sedan analyserats utifrån marknadsföringsteorier om varumärkesbyggande.

Title: Crisis communication strategy and brand ? A case study of Swedish Red Crossthrough dialog analysisAuthor: Anneli SaarelaPresented: 01.06.2010Purpose: The study addresses the subjects of crisis communication and organisational brand, in relation to stakeholders and brand reputation. The purpose of this essay is to study the dialog regarding the crisis of remunerations with the Swedish Red Cross and how the organisation responds to the criticism. An identification and analysis of the discourse regarding the brand are also included in the study. Part of the empirical material will also be used in relation to Situational Crisis Communication Theory (SCCT).

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

B-uppsatsens syfte är att analysera hur Abecita genom en märkesutvidgning kan utvecklas för att nå ett nytt segment som skall utgöras av den unga trendiga kvinnan. Litteratur kring redan existerande uppbyggnad av varumärkens identitet och image har studerats för att efter ovan nämnda riktlinjer kunna presentera den unga trendiga kvinnan hos Abecita. Sortimentanalyser och trendanalyser av material och snitt som skulle kunna användas i underkläder för att attrahera en mer ungdomlig målgrupp ligger också till grund för produktutvecklingen. Engelsk titel: Product development through brand extension- how Abecita can reach a younger target groupEngelska nyckelord: product development, brand extension, line extension, product segment, underwearSammanfattning på engelska: The essay aims to analyse how Abecita through a brand extension can be developed to reach into a new target market that will consist of the young trendy woman. In order to theoretically design a new market, literature on existing brand image and identity have been studied in order to find the young trendy woman at Abecita.

Mezzanine is a collective term for hybrid instruments on the leverage finance market, offered as an alternative to traditional debt. As a hybrid, mezzanine combines elements of debt and equity financing. Mezzanine appears, in its most common shape, as subordinated to the senior debt, but ranks higher than pure equity. Reminiscent of security interests, the main importance of subordination is upon the default of the borrower. Therefore, the aim of the thesis is partly to investigate the legal prerequisites for a solid subordination of mezzanine financing, and partly to explain the consequences of subordination in a default.

I en alltmer globaliserad värld där utbudet av produkter ökar är det svårt att skapa ett starkt och hållbart varumärke på marknaden. Då det idag finns få verktyg och koncept inom intern varumärksuppbyggnad har jag valt att undersöka hur varumärket kan stärkas inifrån och ut. I studien har jag tittat närmare på begreppet Brand citizenship behaviour, ett område som är relativt nytt och bygger på den anställdes inverkan på varumärket. En explorativ fallstudie har genomförts för att undersöka vilka berättelser som återges i ämnet. Detta genom att ha intervjuat sju anställda på företaget Saltå kvarn.

AbstractA useful tool for companies to use in their differentiation process is proposed to be employee branding. Employee branding is developed and put forth by the management with the main task to formulate the brands vision and values, and communicate them to the employees. To promote the employee engagement and their relationship with the company, corporate storytelling can be applied, with is an internal communication that strengthens the internal rumour and values that represent the brand. Since engagement and motivation is important factors when creating a strong employee brand, there is a need for further research on how corporate storytelling is used by companies to influence employee engagement and motivation, as corporate storytelling leads to deeper commitment among employees.PurposeThe purpose of this paper is to explore how companies use corporate storytelling to influence their employee branding.MethodologyThe authors conducted a qualitative case study on how the retail organization Boomerang. The empirical material was collected thru semi-structured interviews with Boomerangs management and employees.ConclusionThe conclusion shows that the employees prefers when corporate storytelling and various communication is put in context, this because it?s easier for the employees to understand.

The purpose of warning labels used by governments is to decrease consumption. In Sweden, the mandatory warning labels are designed according to statutory guidelines, and not according to research on attention-grabbing graphic elements. This results in a belief that the attention toward the warning labels is poor. An extensive experiment underlies this study, which has the purpose of providing insights to the effects that warnings, warning design, and warning content has on attention, attitudes and behavior in print ads. The study shows that, even though the standard design and content has lost much of its potential to communicate the warning, it gains more attention compared to a warning label with new design and content.

With the increased volume of commercial content online, some news sites have adopted so-called native advertising on their websites to convey marketing messages more discreetly. As an increased share of advertising budgets is spent on this form of advertising this essay aims to examine its news consumer?s attitudes towards the phenomenon. The research was carried out through a qualitative study where news consumers discussed their attitudes in two separate focus groups. This was analyzed with the help of the previous studies Advertisement - an uninvited guest? and Banner Blindness as well as theories including theory of science hermeneutics, reception analysis, convergence culture, brand schema, advertising schema and ad- brand attitude.The results show that in most cases native advertising is met with indifferent attitudes but in some cases also confusion, which could lead to negative attitudes towards the ad and the news site.

As companies exert themselves to find new ways of achieving market dominance and stronger brands, the phenomenon co-branding has become increasingly popular. By cooperation between two different firms the combined effects can result in synergies not only on the balance sheet, but even through softer values such as Brand recognition, equity and larger market share. Recently the fashion company H&M launched a collection together with the esteemed fashion designer Karl Lagerfeld. The objective of this paper is to examine the effects the collaboration had on consumer?s attitudes towards the two brands.