AbstractIn the past decades the newspaper industry went through many changes but it has never had a problem of this kind. With the freedom the Internet brings us today and the wide range of information channels, the newspaper is for the first time seriously challenged.When the newspapers began to establish themselves on the internet they thought it was only to copy the content of the newspaper on to their webpage and the advertisers would come along. This move was not planed and had no vision. When the advertisers discovered Internets wide range of advertisement platforms they started to look for other places they could put their ads. This thesis is about the local newspapers ability to address the problem that the internet has created. I based my study on the following issues:Why has internet caused this problem for the newspapers?What are the prerequisites for local newspapers when they face challenges from the internet?How have the advertisers acted after the emergence of this challenge?To answer these questions I did qualitative interviews with different personalities within the newspaper industry, two local newspaper executives and two professors in media economics. In conclusion the result shows that there are different opinions regarding these questions and different views of how to solve them.

In this thesis, I have discussed which (herbacious) perennials that are sold most in the county of Norrbotten in the upper north of Sweden. Also discussed are the factors considering overwintering and factors that affect the chances of survival. The reason to the subject is that I m born and raised in Norrbotten and throughout the years I ve wondered why so many of the perennial flowerbeds look so similar. The purpose of the thesis is to give another approach to the composition of the garden by explaining some of the factors that controls the survival of plants. The information is gathered partly through interviews with plantshop personnel and partly by a literature study. The results of the interviews reveal that tradition and hardiness is the major reasons to the consumer s choice.

Denna kandidatuppsats är skriven i syfte att analysera hur väl företaget ONOFF i Södertälje informerar sina kunder om deras konsumentköprättigheter och hur missnöje vid okunskap kan förebyggas. Uppsatsens problemformulering är därmed hur väl informerar företag sina kunder och hur de kan klara av diskussionen med kunder om deras rättigheter enligt konsumentköplagen.Genom enkätundersökning mättes kundernas kunskaper om konsumentköplagen samtidigt som ONOFFs chef intervjuades för att få information om hur ONOFF informerar sina kunder om deras rättigheter. Dessutom undersöktes informationskällor från ONOFF som broschyrer och deras hemsida.Genom undersökningen har det framkommit att kunder inte alls är speciellt medvetna om vilka rättigheter de har. Personalen utbildas för att kunna informera korrekt men informationskällorna är inte fullständiga och kunder verkar inte angelägna att vilja ta emot juridiska kunskaper. Genom bland annat använda sig av teorier om Word of mouth och Customer delight kan ONOFF eventuellt minska missnöje..

This Master thesis focuses on change conditions and change ambitions in Swedish public libraries. I have chosen to focus on three libraries that participated in a much-debated developmental project sponsored by the Swedish Arts Council almost twenty years ago. The aim of the project was to enhance service-quality, increase user-influence over media acquisition and library routines, and to redefine the concept of quality in the library context. I have made comparisons of the conditions and change ambitions between the project period 1991-1994 and present day 2009. To do this I have analyzed the evaluations of the above-mentioned project and the developmental plans that every municipality in Sweden is required to write according the library-law of 2004.

Purpose/Aim: To identify which channels of communication are most effective in conveying consumer brands to students. The main areas of research are social media, brochures , employees, and face-to-face interaction as with job fairs, study visits and lectures.Material/Method: Group interviews, literature, electronic sources, Internet sources.Main results: The results of the study show that employees are seen as the most trustworthy source since they are thought of as the most honest. Social media are seen as the communication channel with the broadest range of information but with the possibility of appearing unproffesional. Brochures were considered to be the least effective communication channel as these are rarely read and when they are, often seem contrived and give an overly rigid impression of the company. Face-to-face communication was considered to be the most effective way to gain a professional connection but was as viewed upon with certain skepsis due to the companies tendencies to at times present a false projection of themselves at events such as job fairs.

Konsumenters attityder till livsmedel och olika aspekter av livsmedelssäkerhet undersöktes i en intervjustudie i Upplands län, i vilken olika frågor kring attityder till livsmedel med fokus på livsmedelssäkerhet ingick. Resultatet visade att det absolut viktigaste för konsumenter när de väljer varor är att livsmedlet smakar gott, då samtliga respondenter uppgav att detta var viktigt. Att konsumenter oroar sig mer för toxiska restsubstanser såsom läkemedelsrester och bekämpningsmedelsrester än för livsmedelsburen smitta framkom, liksom att få uppfattar sitt eget hem som en plats där man kan bli matförgiftad, trots att tidigare studier visat att en stor andel av matförgiftningsfall smittas i sitt hem. Oroande stora andelar av konsumenterna kunde tänka sig att äta olika livsmedel med förhöjd risk att drabbas av matförgiftning såsom otillräckligt upphettad kyckling, och ett flertal enkla men viktiga hygienåtgärder för att undvika korskontaminering uppfattas inte av konsumenterna som viktiga att utföra, vilket kan leda till onödigt många matförgiftningsfall. Djurvälfärd och livsmedelssäkerhet är beroende av varandra och aktuellt arbete visar att svenska konsumenter anser att djurvälfärd är viktigt..

It has become increasingly important for businesses today to create a strong customer loyalty tie between their brand and their customers. In most markets today a lot of companies fight for market share and loyal customers. The increased uses of Internet and Internet commerce have made it possible for companies to create relationships with their customers through their websites. The Internet has also opened up new ways for customers to quickly and easily price compare products on price comparison websites. This means that customers have become more price conscious which has lead firms to fall into a price war with the competitors. The purpose of this paper is to examine brand loyalty in the consumer electronics market and go into detail on how web shop role affects the creation of loyalty to companies that are either a shop or do not have an online store. To examine this, a survey was made online and an interview was made with the President on Salesoogle Niklas Rasmusson. The questions and the interview of the questionnaire focused on confidence in online commerce and physical stores.

Our purpose is to display the meaning of fan clubs and further reveal the potential value of fans. This study has an abductive approach with a qualitative data collection, where empirical material has been collected through a micro netnographic study along with qualitative interviews. IKEA and IKEA Family have been applied together with virtual fan clubs to study the fan club phenomenon. The study is based on prior literature concerning loyalty, customer clubs and brand relations. This theoretical framework was chosen to fulfil the purpose of unveiling the meaning of fan clubs and the potential value of fans.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

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.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

Konkurrensen i klädbranschen växer och blir allt intensivare. Det krävs idag mer från ett företag för att kunna skilja sig från mängden. En rad olika faktorer påverkar en konsuments beteende och attityd gentemot ett företag och en butiks val av varumärken och sortimentsutbud spelar en betydande roll för att kunna kommunicera ut ett budskap som lockar den tänkta målgruppen. Det blir allt vanligare att detaljistföretag som erbjuder etablerade varumärken integrerar bakåt och producerar egna märkesvaror. Lager 157 är ett företag som på senare tid har följt denna trend.

Studiens syfte: Vårt syfte är att med hjälp av en enkätundersökning och etablerade motivationsteorier ta reda på vad som motiverar konsumenter inför ett bostadsköp.Metod: Vi har använt oss av en kvantitativ metod och informationen har samlats in med hjälp av en elektronisk enkätundersökning för att sedan kopplas till Self Determination Theory (SDT).Resultat & slutsats: Resultatet analyserades med hjälp av statistikprogrammet SPSS. Faktoranalysen resulterade i 13 faktorer, vilket slutligen gav en bild av 6 olika typer av konsumenter som alla motiveras på olika sätt.Förslag till fortsatt forskning: SDT skulle kunna användas på fler konsumentområden såsom upplevelser, resor eller för att ta reda på varför vi köper olika typer av varor.Uppsatsens bidrag: Vårt examensarbete har bidragit med att identifiera de motiv som driver oss till bostadsköp. Studien har visat att SDT kan vara ett lämpligt verktyg för framtidens fastighetsmäklare och att resultatet kan vara användbart i fastighetsmäklarrollen. .

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

Swedish contract law is based on the main principle of freedom of contract, which means that a contract is built on a voluntary agreement of both parties. There are exceptions from the principle of freedom of contract. In some instances a party is obliged to contract (kontraheringsplikt), which also is the subject for this paper. Kontraheringsplikt can be described as an obligation for one of the parts in a relation to come to an agreement under normal circumstances with everyone who ask for it. The cases of kontraheringsplikt are rather different.