The success of self-service technology in retail grocery stores cannot be ignored, and the fact is that every other grocery store in Sweden has implemented the self-scanning or self-checkout systems. The trend is that the technique is spreading into other markets with potential to increase productivity for companies and enhance the service for customers. Fast fashion is one branch that is left untouched by the development in payment processes, and despite the leading companies extensive focus on fast service, the concept of self-service technology has not yet been tested. This paper undertake a quantitative, experimental approach to the issue and examines the effect self-checkout would have on Fast fashion- customers. By presenting a scenario with and without self- checkout and afterwards asked about the respondents experience, we can provide the marketing world with new insights.

A strong brand can help a company to be easier to recognize and be remembered by their customers. Part of branding is to create a visual appearance which is called a graphic profile and contains information on for instance a logo, colours or typography.The objective of this thesis was to create a graphic profile for Stjørdal Tannhelsesenter that could serve as a base for a brand work in the future. It was important to analyze how the clinic wants to be perceived and how it is perceived today. The methods used to carry out this study were questionnaires, researches and a focus group.The work resulted in the generation of a graphic profile that included a new logo, colours, decorative elements, fonts, templates for stationery, business card / badge, imagery, and examples of some publications.According to the test which was made to examine the results of the project showed that I was successful and that the new design meets all the requests from the previous questionnaires..

An industry in distress was the breeding ground for a noted pricing strategy, labeled name-your-price. The industry was the music industry and the pricing strategy bears reminiscence of how medieval buskers earned their living during the dark ages; by letting the customers decide how much the good was worth, embodied by a thrown coin into a hat or similar collector. Translated into the contemporary corporate environment of today, where technical innovations provides access to the intellectual property for free, a few mighty economic actors have once again turned to the strategy were it all started; letting the customer set the price. The hat has been replaced by a box for your credit card number and the live music by a MP3 file, but the similarity is striking. The business model have been applied in other industries as well with various levels of success, thus the purpose of this thesis is to set up a framework for where the name-your-price strategy is applicable.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Possessory liens and legal liens are two securities that has been the subject of debate from legal scholars for quite some time. Possessory liens are often viewed as a weaker security compared to legal liens. However, upon closer examination it turns out that possessory liens in most cases provide the the same opportunity to sell the property withheld as security. This possibility makes possessory liens resemble, if not be identical to, legal liens. Both securities arise by operation of law and grant the right to both withhold and sell property in the event of non-payment.

The aim of this study is to learn about the nineteenth century poor relief system, how itoperated in the rural parish Kristdala during the period 1881-1890, and not least, who was thesupported person? The poor are defined as the individuals that received public poor relief, but in onechapter this definition of poverty is contrasted with a definition based upon tax exemption:inability to pay taxes. Two villages have been selected for intensive study, namely Kroxhult and Calerum, and Calerum is the smaller one. The connection between age and the poverty ratio is clear, and tobe a lodger was especially disadvantageous with respect to poverty. Further the position ofwidow was the most unfavourable among the female poor people.

Examensarbetet handlar om en jämförelsestudie av beräkningseffektivitet med avseende på energi- och tidsförbrukning mellan grafikkort och processorer i persondatorer och PlayStation 3.Problemet studeras för att göra allmänheten uppmärksam på att det går att lösa en del av energiproblematiken med beräkningar genom att öka energieffektiviteten av beräkningsenheterna.Undersökningen har genomförts på ett explorativt sätt och studerar förhållandet mellan processorer, grafikkort och vilken som presterar bäst i vilket sammanhang. Prestandatest genomförs med molekylberäkningsprogrammet F@H och med filkomprimeringsprogrammet WinRAR. Testerna utförs på MultiCore- och SingleCorePCs och PS3s av olika karaktär. I vissa test mäts effektförbrukning för att kunna räkna ut hur energieffektiva vissa system är.Resultatet visar tydligt hur den genomsnittliga effektförbrukningen och energieffektiviteten för olika testsystem skiljer sig vid belastning, viloläge och olika typer beräkningar..

The degree project has been implemented abroad in Brisbane, Australia. A literature study has beenperformed parallel to the practical work within the subject »Corporate identity through graphicaldesign«. In this study deeper research has been made concerning the establishment and manifestationof a corporate identity and its program. The knowledge given from this study has been put into practicethrough two larger projects.The first project was carried out at De Pasquale, advertising agency in Brisbane, where a corporateidentity program was designed for a new company. The company is a fitness centre, called KnockoutFitness, which specializes in different types of boxing training sessions such as Boxing, Thai Bow andBoxercise but also Aqua aerobics.

I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

Account receivables tie up large amounts of capital in. Various reports show that the actual time for customer to pay their invoices is getting longer. This is a problem both from a society and a business economic perspective. The purpose of the essay is to find out if Swedish companies have longer credit days than normal contractual terms of payment and if so, can the business cycle or the geographical distribution of sales have an impact and does it make a difference if the companies have an active monitoring of the actual customer credit days. To answer this, we studied 12 listed companies in four different sectors between the years 2000-2008. In the analysis, we reason about the results of the study and how the various factors may have influenced the outcome.

För att den svenska skogsindustrin även fortsättningsvis skall kunna bidra positivt till den svenska ekonomin så är virkesförsörjning till industrierna kritisk. Den svenska skogen ägs till 50 procent av privata skogsägare (Skogsstyrelsen, 2012). Detta ger dessa en viktig roll i den svenska virkesförsörjningen då privata skogsägare utgör en stor del av marknadens virkesutbud. En skogsägares beslut om avverkning kan styras av olika mål, några av dessa är (Bertholdsson et. al., 2012): ? Rekreation och jakt ? Känslan av att äga skog ? God långsiktig avkastning ? God kortsiktig avkastning En skogsägare som styrs av känslan av att äga skog kan vara motvillig till att avverka då detta kan förändra just den känslan som skogsägare har.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

In most countries, the dairy industry focuses on the volume of milk produced instead of its composition. This results in a high content of water and a lower proportion of fat and protein. A high proportion of water is not desirable when processing the milk into various dairy products like cheese, cream and milk powder. High water content also increases the costs for transport and storage, and also an unnecessary, albeit marginal, strains on the world?s water reservoir.

At Saab Aerospace in Linköping, components for measurement systems to the fighter aircraft JAS 39 Gripen are developed. In this activity you sometimes want to record the traffic transmitted on the data busses that connects different sys-tems. This traffic on the data busses is using the military standard MIL-STD-1553. This project has aimed to create a system for recording and sending 1553-data. The system is used on an ordinary personal computer, equipped with a recon- figurable I/O card that among others has a programmable logic circuit (FPGA).