The purpose of this master thesis is to, with the strategies of the organization and the preferences of the co-workers in mind, explore how reward systems can be designed in heterogeneous organizations. This is done by interviewing store managers and sales personnel in a heterogeneous organization. The frame of reference deals with theoretical approaches on reward systems and is divided in the following sections, individual or group based, differentiated or not differentiated rewards systems and goals, measurements and rewards. These sections are highlighted from the following aspects, equity, implementation possibilities and finally environment. The theoretical discussion ends in the conclusion that heterogeneous organizations should have several different reward systems, but not if a restructuring process is in progress or the system becomes too costly.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

From the customer?s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working with improvements businesses often sub-optimizes single processes instead of considering what benefits the entire company. Thus, when improving processes and activities it is important to have knowledge about and understand which factors that affect how the flow can be designed.Several studies have been performed with a wide perspective on process flows in order to obtain a more resource-efficient and value added flow.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

The project is a practical and theoretical test of IP telephony with Skype in order to form a base for a comparison between IP-Telephony with Skype and the Public Switched Telephony Network (PSTN). PSTN is the common standard that most of us use for telephony today. The objective for the study is to simplify the choice between PSTN and IP-Telephony for the Swedish private customer user group. The project is supposed to answer the following questions. - How easy is it to start using IP-telephony with Skype? - How is the quality of IP-telephony compared to PSTN? - Are all services provided by PSTN available and accessible using the IP-solution? - How are the usability and the availability of support with IP telephony? - Is IP-telephony a cheaper solution and in that case under which circumstances? Within the project a collection of practical and theoretical tests have been performed to be able to form an opinion on the IP-solution in the following areas, installation, function, quality, usability, costs, accessibility and security.

This study has been conducted with the purpose to examine the marketing effects of waiting lines on the customer- and brand experience. Our ambition has been to describe how the waiting line can be used to heighten the positive experiences. The study has had a qualitative, as well as an inductive approach towards the subject. The study is mainly based on nine interviews with a total of ten respondents employed at nine different companies relevant to the subject. In the final chapter of this study we present our results and conclusions..

This paper aims to discover if the customers meeting with a company?s website can be described through theories derived from both web usability and theories concerning physical meetings between customers and salespersons in a traditional way. The conducted research involves five interviews as well as participating observations witch where analyzed with a hermeneutical approach. The most prominent results are that the web based customer meeting can be described through both of the theoretical perspectives witch results in a broader and more colorful portrayal of the individuals encounter with a commercial website..

I början på 1980-talet kom den första riskkapitalvågen till Sverige men det var först under senare delen av 1990- talet som marknaden för riskkapitalfinansierade investeringar blev riktigt attraktiv. Detaljhandeln har fått ett kraftigt uppsving på börsen den senaste tiden vilket lett att noteringar av nya bolag inom framförallt klädindustrin har ökat kraftigt. Två exempel på detta är KappAhl och Gant. Syftet med uppsatsen är att undersöka hur och på vilket sätt riskkapitalbolagen Accent Equity och 3i har skapat ett ökat värde i KappAhl respektive Gant som de har investerat i. För att finna svar på detta har intervjuer genomförts med respektive riskkapitalbolag men även med noteringsprospekt.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

The market risk premium is one of the most important parameters in finance. Its value and the ways to calculate a risk premium for the market is a widely debated subject. This thesis examines numerous ways of calculating a risk premium for the Swedish market with regard to how good an estimation they make of a real risk premium. Estimations based on historical periods ranging from 20 to 85 years is calculated as well as a premium based on forward-looking estimates. The real risk premium is solved out for a selection of companies and an index with the help of CAPM.

The main purpose of this study was to investigate which enter- and exit barriers that exist on the banking market for small enterprises located within the region of Gotland. The reason was to examine and identify which barriers that could affect the mobility among small enterprise bank customers on the bank market. To identify the barriers, the study was carried out partly by a quantitative survey with 33 small business owners respondents located at three different concentrated small enterprise areas within the region of Gotland. And partly by qualitative interviews that were conducted with two employees at Länsförsäkringar Gotland Bank.The result indicated that the enter barrier mostly depended on the aspect that business owners of small enterprises believed that bank switching were complicated. The business owners did also consider bank switching as time demanding.

Problem: The corrugated board industry is highly affected by customer uncertainty, various demands and short delivery times. In combination with a complex multi-step production process managers have to be able to identify bottle-necks and gain knowledge and understanding of how different changes in process will affect the production output. <br/><br/>Purpose: The purpose of this master thesis is twofold, (1) to examine applicability of complexity theory through agent-based modelling on a production process (2) to identify improvement areas in order to increase the production output at SKS production site in Eslöv, by modelling and simulating the production process through an agent-based model. <br/><br/>Method: The chosen method of this study is a combination of a case study and a complex system approach. The empirical data was collected through interviews, observation and document studies which were analysed through an agent-based simulation model.

Idag är samhället väldigt miljöinriktat och allt fler människor uppskattar ett utbud av hållbara resurser för en hållbar utveckling. Många företag tillämpar detta i sitt varumärkesbyggande jämsides med andra strategier och faktorer för att uppnå ett starkare varumärke.Vi har valt att avgränsa oss till elbolaget Telge Energi som befinner sig konkurrenspräglad bransch för att undersöka hur de byggt upp sitt varumärke. Ett av till att vi valt Telge Energi är på grund av att företaget gått ut med att de har blivit utsedda Sveriges grönaste elbolag.1Förutom att vi har god access till företaget är ytterligare ett att de även säger sig erbjuda förnyelsebar el och utmanar därmed de större konkurrenterna inom den svenska elbranschen.Med utgångspunkt i att få ökad förståelse för Telge Energis varumärkesbyggande har som mål att belysa viktiga faktorer och strategier som företaget tillämpat och som företag kan inspireras av. Dessa faktorer och strategier som vi har fastställt ur studien även försökt illustrera i en egen modell. Dessutom har vi även tagit fasta på brister i Energis varumärkesbyggande i relation till vår valda teoretiska referensram, som kan vara hjälp och användning för företaget i framtiden.Den teoretiska referensramen är främst baserad på David A.

Titel: Hur står sig de billigare substituten emot premium produkter?Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Giancarlo Mancuso & John GustafssonHandledare: Jonas KågströmDatum: 2012 ? MajSyfte: Syftet med denna uppsats är att vi vill undersöka hur de billigare substituten står sig emot premium produkter genom att ställa de emot varandra i ett blindtest föreslagits av tidigare forskning Ogenyi Ejye (1994). Vi vill veta om det finns en stor skillnad mellan de billigare varianterna och de premier produkterna enligt tidigare gjord forskning.Metod: Vi har utfört ett experiment i form av ett blindtest där vi sätter fyra olika Cola sorter emot varandra. Under genomförandet av experimentet har vi använt oss utav enkäter för att samla in data. Detsamma gäller för vår webb undersökning.Resultat & slutsats: Det vi kom fram till i vår undersökning är att varumärken påverkar oss konsumenter både positivt och negativt.