Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.

Syftet med detta examensarbete var att undersöka vilka faktorer som påverkat acceptansen hos användare, inom den kommunala verksamheten, vid införande av ett datoriserat system. Med acceptans menas att användarna ska kunna utföra sina arbetsuppgifter på ett bra och lätt sätt. Studien har gjorts utifrån användarnas perspektiv.Genom att genomföra en intervjuundersökning på ett flertal kommuner där användarna använder systemet Vabas/Duf, har undersökts hur användarnas upplevda acceptans påverkas av faktorerna delaktighet, användbarhet och lättanvändhet, vid införande av ett datoriserat system. Delaktigheten vid införandet av ett system innefattar även information och utbildning.Resultatet från undersökningen visade att delaktigheten ökade användarnas acceptans. Ingen avgörande slutsats kunde däremot dras mellan acceptans och faktorerna användbarhet och lättanvändhet, då resultatet från de båda grupperna inte visade någon märkbar skillnad..

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

Photography has a big role in information sharing today. Especially in the hotel industry where it is the closest thing a customer can get to the product that is being sold. This study intends to find out how you can make use of rhetorical models and techniques of photography to enhance the communication skills of photos of hotel rooms. The main focus was to understand the difference between informative and emotional photographs and what consumers themselves focus on when choosing a hotel, and also how to use the collected information to create a larger buying interest through hotel photography. Using previous research work and quantitative data collection method, we have concluded that the informational and emotional photography methods have obvious differences but also many similarities, and are most effective used together and that the hotel consumer is more aware of the images influence then we assumed..

The objective of this entire essay, founded on nineteen interviews of poetry readers at thepublic library in Borås, is to ascertain why people do read poetry. But in addition to examinewhat sort of people who enjoy poetry, as well as what they appear to get out of their exercise.I have also put together the position of the poetry reader as a customer of the library.The summary of contents is primarily based on direct quotations of the interviews, and doesnot reflect any generally applicable facts about poetry readers. I am only trying to focus on thethoughts and sentiments on poetry experienced by a few randomly selected individuals. DanAndersson, Karin Boye, Nils Ferlin and Gustaf Fröding were stated as favourites by many.The only thing in common subsequently found by those interviewed was a great affection forliterature and a diligent usage of the library..

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

Background: The Swedish fashion industry grows steadily, today it?s populated by many small and medium sized companies. Due to the big clothing chains dominant position small businesses risks to be ousted out of the fashion industry.Smaller companies may find it difficult to reach out to the customer by traditional advertising because their budgets are often smaller. It is therefore important for smaller companies to create loyal customers. If the smaller sized businesses in the fashion industry do not follow the rapid developments in society and focus on building strong brands and relationships, they will have problems with surviving in the long run.Problem definition: Which communicative factors are important in the choice of brand strategy to create a long-term survival for small and medium-sized companies in the fashion industry?Purpose: The purpose of the essay is to analyse and evaluate the brand as a communications tool for building a brand image.Method: The data which is being used in the essay is collected from interviews with companies and survey of each company's existing and potential customers.Theoretical perspective: Relationship Marketing Perspective and Transaction Marketing PerspectiveTheories: Brand Strategies, Total Communication, Brand Equity, Involvement Theory, Service Value Profit Chain.Empiric: The empirical data is primary data gathered from interviews with a representative for each company and from the questionnaires distributed to the customers of each company.Analysis: The analysis is an interpretation of the empirical material collected from interviews with each company and customers survey.

In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.

Glulam?s position at the Swedish market for building constructions has been established over the past decades. Factors affecting glulam demand are found both in global and national contexts as well in customer attitudes and knowledge of the material. Arguments for environmentally friendly and sustainable construction processes and energy-efficient designs are nowadays common, which is something that should motivate increased usage of wood as a renewable material. For the glulam industry to increase its sales, improve profitability and thereby gain market share in present competitive climate, reliable market information and updated market intelligence is required.

Turismaktiviteter till havs har kommit att få ett ökat intresse de senaste åren, där människor har upptäckt fördelen med kryssningsfärjor som transportmedel. De erbjuder ett varierat utbud av aktiviteter och upplevelser ombord, som både privat- och affärsresenärer kan ta del av. Detta omfattar flera kundgrupper med olika behov, vilket innebär att rederierna måste uppfylla kundernas förväntningar och vad de efterfrågar. I nuläget finns det en bred konkurrens på marknaden, där de olika aktörerna försöker skapa en egen nisch genom olika marknadsföringsstrategier i syfte att skapa långsiktiga relationer.Syftet med vår studie är att utreda hur Stockholms tre största rederier, Tallink Silja AB, Viking Line AB och Birka Cruises AB, arbetar för att behålla och vårda sina befintliga resenärer, samt vilka strategier som används för att nå nya kundsegment. Vi har även utgått ifrån kundens perspektiv för att undersöka hur de förhåller sig till företagens produkter och tjänster.

Background: Commerce over the Internet has exploded in recent years. For many companies it has become a necessity to offer their products overthe Internet. This new market ought to change the conditions for relations between customers and suppliers. Purpose: Our aim is to describe and analyse the factors that influence the relations between customers and suppliers, from a customer view, when commerce is conducted over the Internet.Delimitations: The study is limited to B2B commerce with IT-products. Methodology: The thesis is based on a study of the company IMS, their e-commerce site and organisations that buy IT-products over the Internet.Conclusion: Internet opens up new possibilities for custom designed offers.

The purpose of this report is to analyze and evaluate non-profit organizations way of working with social media within the organization, from a marketing perspective. We have made observations of three organizations and completed a series of interviews with representatives within the organizations.In the report we came up with five factors that are necessary for non-profit organizations in order to receive long term donations with the use of social media; Trust, awareness, involvement, interaction and Word of mouth marketing.Our result shows that the organizations have realized the potential and benefits of using social media, but have not come very far in the process of using it properly. Our conclusion is that social media can give assumptions for long term donations, if the organizations use a customer perspective and give their customers added value..

This report presents a thesis project conducted by two students at Mälardalens högskola. The project covers 15 points in industrial design and was conducted during April to June 2014. The principal of the thesis works at Plastic Produkter. The assignment was to develop equipment for an effective way to dose, mix silicon, fill a special designed plastic bag and then seal it. The bag is then formed into a breast model.When a customer for various reasons decides to do a breast augmentation or a breast reconstruction, there may be doubt or uncertainty about the result.