This report covers the product development of a new type of extendable table for the company Karl Andersson och Söner. The company wants to expand their product collection with a new product. Karl Andersson och Söner is a well-known family company that has been located in Huskvarna since 1898, and they are producing furniture for private- and the public environment.The aim with this project is that the product should lead to increased sales, as well as expand their collection to appeal a wider audience. The work is permeated by two issues, to achieve as good results as possible. The issues will bring up how to make a table better, in terms of the competitor?s options, and how to apply a design process to develop a table that meets the markets needs and requirements.The design process of the work consists of strategically picked parts from three separate design processes.

Syfte: Syftet med denna uppsats är att utveckla ett underlag till en marknadsplan för klädbutiken Fico Store som ska ligga till grund för ett försök att öka konsumtionsnivån hos de befintliga kunderna, som infattas av både stamkunder och sällankunder.Metod: Vi har valt att använda oss av både en kvalitativ metod i form av en intervju samt en kvantitativ metod i form av en enkät. De har tillsammans redovisats i empirikapitlet i form av text och diagram efter att materialet kodats och bearbetats. Analyser har gjorts löpande i empirikapitlet och i strategikapitlet där empiri har ställts emot teori.Resultat & slutsats: Tydlig positionering och arbete med kundrelationer är av största vikt för en mindre fristående butik. Vår studie visar också att det är svårt att rikta sig mot en viss kundgrupp då samma kläder kan falla många i smaken oavsett ålder. Val av sortiment påverkar i hög grad hur butikens positionering uppfattas.

During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

Return handling is often regarded as a slow and complex process. Studies have shown that it is not unusual for a return to cost up to nine times as much as a standard outbound delivery. An efficient return handling process is therefore essential to all competitive companies dealing with logistics. This report investigates, analyzes and gives suggestions on development with the purpose to improve the return handling process at LensLogistics AB in Kista, north of Stockholm, Sweden. The study has been conducted from a deliberately practical point of view in order to suggest improvement suggestions possible to implement and thereby change the entire return handling process.

Laser for material processing possesses a number of advantages which mean that it has been and will be an important component for a wide range of industries' future development. Cutting materials processing is the dominant use of laser technology and has revolutionized the manufacturing industry. The aim of this thesis is to describe the principles of metal cutting by laser, how laser cutting is applied in practice and to identify how Swedish companies are using laser cutting. For the theoretical and technical description of laser cutting literature studies are the primary source of information. The empirical basis for the mapping of the Swedish industry for laser cutting is grounded on a survey; this includes Swedish companies that use laser cutting in their production.

Bakgrund/Problem: Resebranschen blir alltmer konkurrensintensiv och kampen om kunderna hårdnar. Konkurrensen har inneburit att priserna också pressats och med små vinstmarginaler är det svårt för många researrangörer att överleva. Att sälja en resa innebär att sälja förväntningar och drömmar vilket i sin tur ställer krav på researrangörerna att kunna tillgodose kundernas individuella behov. Resebranschen karaktäriseras av en hög andel illojala kunder som med det stora informationsutbudet även har en stark maktposition. En metod för att förbättra kundstrategier och relationsskapande är Customer Relationship Management (CRM).

It is important for all companies to be seen on a competitive market. It?s all about positioning yourself so that you?re seen and that you?re are attractive for both customers and employees. A crucial factor to achieve this are how the brand are handle directly by the company it self and by the market. Establishing a brand on the market is not easy and it takes time to establish what the company stands for.

Företagsledarna i undersökningen har stora förväntningar på revisorn. Företagsledarna anser att den fristående rådgivningen får vara ganska omfattande, för att företaget ska kunna få all hjälp de behöver. P.g.a. detta anser företagsledarna att det inte finns något olämpligt område för revisorn att rådgiva inom. Revisorerna i undersökningen sätter däremot en gräns för rådgivningen med hjälp av de etiska reglerna, och lämnar över de uppdrag som de anser att någon annan har mer kompetens för att utföra.

Norske Skog Jämtland AB is like many other companies in a situation where it has to increase its purchases to provide its industries with raw material. To increase the available amount of raw materials, many companies employ purchasers to cover larger areas. This study aims to find out how to handle the increasing competition for timber suppliers. An important input for defining such a strategy is to examine how the suppliers view their relation to the company today. For a company it is extremely important to have a good relation with the suppliers to secure long term supplies.

Value stream mapping is a tool that is frequently used by many different companies. It is a great tool used to achieve the work that follows the theories of lean production. The tool is used, however, only frequent on the factory floor and the method is also designed based on this type of use.An interest of applying the method on administrative parts of the company has occurred lately. Administrative parts of the company refers to the part that does all the planning such as purchasing, receiving orders, customer contact, contact with factory floor and other work that is made around the actual manufacturing. But the knowledge about applying value stream mapping on the planning part of the company is lacking because the method is relatively new.In this work, a comparison is made between the introduction of value stream analysis on production and planning.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

Value stream mapping is a tool that is frequently used by many different companies. It is a great tool used to achieve the work that follows the theories of lean production. The tool is used, however, only frequent on the factory floor and the method is also designed based on this type of use.An interest of applying the method on administrative parts of the company has occurred lately. Administrative parts of the company refers to the part that does all the planning such as purchasing, receiving orders, customer contact, contact with factory floor and other work that is made around the actual manufacturing. But the knowledge about applying value stream mapping on the planning part of the company is lacking because the method is relatively new.In this work, a comparison is made between the introduction of value stream analysis on production and planning.

The most vital for a business is to understand how to please and satisfy its customers in order to make them loyal to the company. Companies weapon for competition in the retail business is defined through the retail mix. The retailer however often have limited resources whereas they have to prioritize between the factors included in the retail mix. The main purpose for this paper is to investigate what kind of internal connections that may occur between the factors in the retail mix, with focus on the job satisfaction as a catalyst on driving the values of the parameters included in the retail mix, where the factor service is the starting shot for the others included..

This dissertation is performed at the request of Lagafors AB who develops and manufactures stationery and mobile hygiene solutions for companies in the food- processing industry. The objective of this dissertation is to develop and construct a new, cost efficient cleaning station based on an innovative technology.The technique is based on serially connected dosing pumps which allow the customer to work with concentrated detergents. This leads to serious reduction in the clients use expenses. Two units have been developed with this technique, one that is stationary and one that is mobile.The dissertation has led to good results which resulted in the sale of the first stationary unit of the Lagafors CPU before the end of this dissertation. .