Uppsatsens syfte är att försöka förstå, utifrån existerande teorier och med hjälp av insamlad empiri, vilka parametrar i ett kundperspektiv som är av betydelse vid utvecklingen av en prissättningsförmåga bland business-to-business-företag.Vi har använt oss av en kvalitativ metod vars ansats är av abduktiv karaktär. Den empiriska datan har samlats in genom semi-strukturerade intervjuer vilka har genomförts via personliga möten samt via telefon. Då vi betraktar prissättning som en förmåga, vilken återfinns inom företaget, så utgår det teoretiska ramverket främst från det resursbaserade synsättet vilket styrks av en akademisk artikel som beskriver och förklarar bakgrunden till att prissättning kan ses som en förmåga. Därutöver beskriver vi den vanligaste prissättningsstrategin företag emellan; cost/plus-strategin. Vi argumenterar för att företag bör införa rutiner och skapa en entydig struktur, med särskild fokus på tre områden, för att försäkra kunden om att de erbjuder produkter med kundvärde.

Corporate Social Responsibility is a concept whereby companies integrate social and environmental concerns into their core business and in their interaction with stakeholders on a voluntarily basis. The purpose with our thesis is to study how Swedish insurance companies work with Corporate Social Responsibility and to analyse the underlying strategies of the companies? social, environmental and economical activities. We will analyse where, how and for whom value can be created with CSR. Where does the value creation take place, how can it be created through these activities and who will benefit from Corporate Social Responsibility? Theories point out that companies need to assemble and value the total package of benefits to be able to create successful corporate initiatives.

Voltage sag indices are a way of quantifying the performance of the power supply, as far as voltage sags are concerned. Indices can be defined for individual events, for individual sites, and for a whole system. A standard method for single-event methods is part of IEC standard 61000-4-30.This thesis emphasizes the importance of voltage sag indices and different methods for calculating three-phase voltage sag characteristics. Three-phase events measured in a medium network voltage over period of one month were analyzed, results examined and statistically evaluated. An algorithm for calculating voltage sag characteristics and indices was created in Matlab.

The aim of this thesis was to investigate the methods used by teachers and childrens' libra­rians concerning their work with fiction at the junior school level. Based on a series of qualitative interviews and by compiling a list of short summaries of literature relevant to our thesis we wished to reflect on the manner in which the respondents see themselves in their teaching roles.We also wanted to discover what problems they had in their work and what visions they held for the future. The methods used by the teachers were mainly: reading- both aloud and individually, process-oriented writing, use of fiction in thematic studies and dramatization. The teachers' aspirations for the future included a centrally situated school library and further education in children's literature. The teachers take the needs of their pupils as a starting point and build on these needs - using many years of literary teaching experience as a foundation."Booktalks" for the children and intermediaries (teachers ...)and education in books and library systems are the childrens' librarians main literaturepedagogic methods.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The aim of this study is to examine the understanding, preschool teachers, have about their work related to energy conversion in the human body. Through individual interviews, answers have been sought to the following questions: What do the preschool teachers believe they need to know about the link between food and energy? What are the different methods preschool teachers use to workwith the area of energy conversion in the human body?The results show that preschool teachers have knowledge in terms of food and its nutrients as an energy source for the body to cope with. However the more thorough and detailed questions become all the more uncertainty there is about the topic. Preschool teachers on their own initiative do bring up the topic with the children and begin conversations as well as ask questions, perform experiments and demonstrations.

Background: Diversified companies, for example audit firms, sometimes offer different kinds of products and services. Different key success factors can in the same company thereby evolve. Goal congruence has to be achieved in the business divisions as well as in the company as a whole even though each business segment might have to focus on different factors. Purpose: The purpose is to analyze if differences in technology and culture between the business divisions in diversified companies motivate a differentiated reward system. Method: The study has a case study approach.

Voltage sag indices are a way of quantifying the performance of the power supply, as far as voltage sags are concerned. Indices can be defined for individual events, for individual sites, and for a whole system. A standard method for single-event methods is part of IEC standard 61000-4-30.This thesis emphasizes the importance of voltage sag indices and different methods for calculating three-phase voltage sag characteristics. Three-phase events measured in a medium network voltage over period of one month were analyzed, results examined and statistically evaluated. An algorithm for calculating voltage sag characteristics and indices was created in Matlab.

The objective of this research is to unveil how respective teacher consider about the laboratory working methods in mathematics. The research even includes answers to questions such as, what approaches and attitudes the teachers have and the methods they use when instructing their students when teaching mathematics, what the materials used by the teachers are and how important working creatively is to help the students develop their logical thinking. I also looked into issues that can help understand how and why teachers use laboratory mathematics for students in young ages. As a conclusion the research showed that the teachers aim to the goal that includes helping the students understand mathematics, strengthen their logical thinking and creativity.In the method section qualitative data was used, which contained four interviews with different pedagogues that daily interact with students in elementary school. The reasons for using the method of qualitative data was to help me deeper understand and answer the specific questions I had to the pedagogues and to even compare how different pedagogues differ in their approaches and methods.

The thesis aims to describe the current sales climate in the context of complex sales in business-to-business. The purpose is to increase the clients knowledge of sales and test the clients hypothesis that the sales climate is changing from Solution Selling to Insight Selling, further the thesis aims to contribute to the scientific debate of sales. Solution Selling is characterized, as the name suggest, by selling of solution to the customers needs. With Insight Selling the seller has a provocative approach towards the customer and the seller is searching for customers in the need of change. This is a qualitative study conducted with eight interviews and one focus group.

During consultation procedures between forest owners and the Sámi, data on, e.g., reindeer lichen biomass on the current site is needed. Hitherto, the existing methods of measuring lichen cover and biomass has been either objective methods such as the Point Intercept method, which is time consuming, or some sort of subjective visual estimation, which is faster but less accurate. However, both these methods are sensitive to different observers and/or to different inventories. This paper addresses the further development and evaluation of a photographical inventory method that uses colour distribution in images to estimate lichen biomass. During the autumn of 2011 six different locations, with different grazing pressure and lichen cover, in Norrbotten county were inventoried using both the Point Intercept method and the photographical method, complemented with collection of biomass samples.

The purpose of this essay was to find conceivable marketing- and business strategies that can be combined with a company?s lifestyle.This essay is dependent on a number of interviews with the owner of a maternity clothing trademark, PROUD. PROUD is a new company that has many different options concerning expansion, trademark and its existing and future products and also the knowledge regarding the client?s attitude towards PROUD.The authors of this essay believe that the trademark should represent a lifestyle. For a company to be able to deliver, it has to understand what the future clients want and need.

Business Intelligence är en samling verktyg för att utvinna och analysera information ur rådata inom en organisation samt ge bättre beslutsstöd grundat på denna. Det har traditionellt använts inom industrisektorn, men på senare tid har även sjukvårdssek- torn upptäckt fördelarna med ett välimplementerat system för Business Intelligence. Implementationen är emellertid en komplex process där mycket kan gå fel, och på grund av att sjukvårdssektorn relativt nyligen började använda sig utav Business Intel- ligence finns luckor i forskningen på området. Syftet med uppsatsen var att undersöka hur sjukvården i Region Halland samt involverade konsulter arbetar med implemen- tationen, och ta fram riktlinjer för hur detta bör ske. Uppsatsen baserades på en kvali- tativ ansats och använde sig av en explorativ studie med djupintervjuer där totalt fem personer från Region Halland samt två personer från ett IT-konsultbolag bidrog till uppsatsens resultat.

In this paper five different commonly used methods of making a mount for a costume in along term display was investigated: The shaping of a mannequin and a polystyrene dressstand, the making of a gypsum torso, support made out of plexiglas and polycarbonte and athree dimensional mount on a board. The materials of the mounts were thoroughly takeninto consideration and described in the paper. One of the methods was put into practice in acase study of a Russian uniform dress coat. A gypsum torso was considered to be the mostappropriate mount in this case. The dress coat was to be displayed at the Garnisons- ochluftvärns museum in Halmstad.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..