Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

This paper examines the impact of the congruence between the background music and the brand image on the customer behaviour in retail store. The essay's hypotheses are built after the famous S-O-R-model that unveils if congruence background music affects the customers' emotions, brand image and response. The aim of the study is mainly to answer if the congruent background music stimuli in the retail store environment will affect the customer's emotions and if it will increase spent time and money. The congruent background music has been selected through two pre-studies based on consumers' brand image. A quantitative study has been conducted where triangulation was applied in a real store environment, where in total 201 surveys was collected for the main study.

This bachelor thesis, written as a part of the European Studies at Gothenburg University, is concerned with the European Unions? (EU) climate political governance in their both climate- and agricultural policy, and in particularly the question whether it is sustainable. This thesis intends to problematize if it is possible for the EU to continue to pursue its current agricultural policies, while at the sametime maintain its role as a sustainable actor on the global arena. The framework of theEUs? climate policy governance disciplines this analysis.

In relation to the paradigm shift that took place between the marketing mix and relationship marketing, and the emergence of information technology in the 90:s, the Customer Relationship Management (CRM) has become a frequently used concept in marketing. Most definitions and approaches have been generated from previous studies, but the concept is still criticized for the number of failed implementation attempts. Along a discussion of the area has an elaborate theoretical foundation remained as the foundation for the study development and utilized in all the sections of the study. The study, with help from Gartner's eight building blocks of CRM, focus on how Swedish medium and large companies work with CRM, and if this is an indicator of the number of failed implementation attempts. The survey consists of two approaches, qualitative and quantitative, to provide both depth and generalizability of the study.

The purpose of this study is to analyse how a distribution and sale-network for quality softwood lumber should be designed to fit sawmilling companies? business concepts, and at the same time satisfy customer needs regarding delivery time and quality aspects. This thesis work is a case study based on a sawmilling and retail company in Sweden. AB Karl Hedin is a private owned sawmilling company with 500 employees. The company?s turnover is 1500 million SEK, it includes 4 sawmills, 16 builders merchants stores and a packaging company.

Waste management is a major challenge for several countries around the world. Sweden and the Philippines have similar waste management legalization but different potentials to effectively achieve the goal of sustainable waste management. Education is the key to sustainable development and both countries promote the subject environment in the curriculum. Based on scientific articles, reports and personal meetings, a survey was conducted among 510 students from Gothenburg, Sweden and Iloilo City, Philippines. The survey aimed to investigate the knowledge, attitude and behavior regarding waste management and was analyzed to answer questions of possible reasons to differences and also, linkages to sustainable development.

In order to optimize calf welfare and health it is important to know the behavior of cattle in free ranging conditions. When the cow is about to give birth to a calf she will leave the heard about 12 hours before. It is then rather obvious that isolating the cow about calving time in a single pen is imitating the cows? natural behavior. To save space and minimize building cost it?s common that the farmers build calving pens for four of five cows especially at larger farms.

This essay is about how the company management should prepare to avoid BOHICA syndrome to develop from a reorganisation. BOHICA syndrome is a cynical attitude, acquired by recurrent disappointments from, for example reorganisations. If the company management is attentive and identifies and addresses such disappointments, BOHICA syndrome can prohibit the possibilities in future to work efficiently and profitably in the company. BOHICA syndrome are thus by extension a threat to the company?s survival.

The purpose of this master?s thesis is to contribute to the development of business relationships between a supplier and its customers. The research area and research problem was further developed into three research questions. The research questions concerns the following subjects: the substance of business relationships and dimensions within relationships management that can be used in order to contribute to the development of a company?s business relationships.

This essay aims to investigate how students in upper secondary school perceive the subject religion A. The study is both qualitative and quantitative and I will use a survey to investigate the perception of religion among students both vocationally oriented and theory oriented. I will use questions concerning religious background and perception on the subject in relation to the curriculum but also try to investigate whether there are differences on perception between the vocational and theory orientation. The theoretical approach is mainly based on the curriculum concerning religion A but former research is also used such as books written by Sven G Hartman (2000), Ulf Sjödin (1995), Ove Larsson (1991), Elsie Davidsson (1989) and Anders Törnwall (1988). The result in the study is that students for the most part perceive the subject religion A as something positive and the background has a connection to their present perception.

Cellulose nanocrystals (CNC) are great candidates for composite materials. The reasons why CNCs are such attractive materials for them are due to their great mechanical properties, high aspect ratio and low density. On the other hand, hydroxyapatite (HAp) is a kind of calcium phosphate and a main component of bones and teeth. The purpose of the present study is to make oriented nano-sized composites with CNC and HAp. Although some researchers carried out to make CNC composites with HAp for biomedical materials, nano-sized and oriented ones haven?t been achieved yet.

This Master Thesis within Marketing and Strategy investigates the values customers perceive within the Real Estate market in the inner City of Stockholm. The dependent variable is customer satisfaction, and it could be explained by 1) the feeling of light and uniqueness of the apartment, 2) that the apartment is of a satisfying size, 3) the address of the apartment, 4) and the economics, the common areas of the building, and the bidding process. The feeling of light and uniqueness, combined with the number of square meters, and the monthly fee of the apartment, are also identified as the price driven functions of this market. A quantitative method is used to investigate the market, where 107 apartment buyers completed a survey..

The purpose of this study is to investigate and describe what factors are most important to students when choosing training center, and how these factors affect the choice of each training center. We investigated this by performing a qualitative research and a quantitative survey of students at Karlstad University that trains at Friskis & Svettis and Sats in Karlstad. The results show that there are a number of important factors in the total customer experience that affects a student's choice of training center and that they also differ between a premium center and basic center. Our conclusion is that when a total customer experience concept consists of a core, core experience and peripheral experiences well linked into each other competitive advantages is created, resulting in more satisfied and loyal customers. .

During the middle of the 18th century the development of Toyota Production System, TPS, started in order to streamline the processes. TPS was based on the principles of assembly line production but unlike previous performers Toyota let the manufacturing be constantly affected by demand. At the end of the 18th century TPS was described by Womack and Jones in the book "The machine that changed the world - the story of lean producion" where TPS got the name lean. The principles behind lean is to maximize customer value and eliminate waste which means making products and services more valuable to the customer. 1Lean was for a long time a philosophy and an approach limited to industries and production based companies.

Lots of choices are to be made by a company who enters a new market with a new businessidea. Common questions that show up when a company is making it´s businessplan are how to target the market and how to use marketing as a tool to reach a specific customer or segment. It is difficult to know wether to target the market in different ways and what processes that can be used in the choice how to select the most potential and profitable customer. Another important question is how a company can positioning themself in a way so the customer will get a positive understanding of the company and what different positive abilities to mention in a possible businessproposal. This study is made on a small company in Sweden called AYEN Technology.