Syftet med denna studie är att identifiera styrkor och svagheter i byggandet av varumärket Asea Brown Boveri, ABB i Storvik. Det ska vidare påvisa om varumärket bör ompositioneras i kundernas sinne, och i så fall hur denna ompositionering skulle kunna åstadkommas. Studien baseras på litteraturstudier samt intervjuer med sju externa kunder och två interna medarbetare på ABB. Resultaten visar på tydliga brister i varumärket inom projektarbeten medan de inom ramen för service och reparationer har en relativt stark position på marknaden. En ompositionering av varumärket är därför nödvändig, vilket kan åstadkommas bland annat via utökade resurser och åtgärder inom marknadsföringen..

Active ownership is widely regarded as positive for the development and performance of businesses. In this paper, we investigate the impact of ownership concentration and owner identity on return on equity (ROE) in Swedish companies between 1986 and 2008, and show that active ownership might suffer from opposing effects. We find evidence, albeit weak, that ownership concentration has a positive effect on profitability, but that it levels off at high levels of ownership shares. Furthermore, we propose that family ownership has a negative effect on profitability. Our results are dependent of choice of statistical method, but show nonetheless a need to reevaluate what seems to be a universally positive view of active ownership..

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

De p-adiska talen vars främsta användningsområde ligger inom talteorin beskrevs först av den tyske matematikern Kurt Hensel 1897.För varje primtal p, så utvidgas talsystemet Q av rationella tal till ett större talsystem som betecknas Qp, de så kallade p-adiska talen.En annorlunda valuation av rationella tal ger ett så kallat icke-arkimediskt absolutbelopp samt en annan metrik än den vi är vana vid, en ultrametrik. Vilket gör att kroppen av p-adiska tal Qp får en annorlunda topologi.Ett icke-arkimediskt absolutbelopp har samma egenskaper som ett vanligt arkimediskt absolutbelopp, samt en extra egenskap nämligen .Avslutningsvis använder vi oss av Hensels lemma, vilken bygger på Newton-Raphsons metoden för att lösa ekvationer, för att bestämma om ett polynom har rötter i Zp och i så fall vilka de är. Då den p-adiska analysen på många sätt är lättare än den reella analysen så visar Hensels lemma ganska lätt om ett polynomen har rötter i Zp..

This work is meant to show how memory can work within a smaller society when it comes to folklore and local history. What is remembered, how it is remembered and why it is remembered. Sprung from the older collections of folklore within the selected area - which is Glaskogen in western V?rmland - the purpose is to look at different types of memorizing and how it can work. The purpose is also to analyze some of the folklore from Glaskogen via narrative analyzing methods of Palmenfelt, Labov and Young, and also to understand Glaskogen from a cultural heritage perspective, looking at the valuation process and attitude towards the immaterial heritage.

The aim of this thesis is to examine how five works of fiction about anorexia and bulimia have been received in Swedish daily press reviews. The investigation is based on 60 reviews, which are analysed with a qualitative method consisting of close-reading and where a feministic perspective is used. The main question concerns how and to which extent the basis of valuation in the reviews is effected by the fact that the books describe a primary female world of experiences. The investigation shows, among other things, that many reviewers consider the books about eating disorders to be too many. They categorize the books about anorexia and bulimia as a genre of its own and place the books into the literary system principally by referring to other books about anorexia and bulimia.

Olika teorier kring varumärkeshantering och varumärkesbyggande ställs mot empiri och sekundärdata från tre fallföretag som bytt eller ska byta namn. Empirin är insamlad via kvalitativa intervjuer under våren 2006. Fokus ligger på huvudfallet, E.ON, och hur deras namnbyte gått till och vad det fått för konsekvenser på företagets varumärkeshantering. Resultatet diskuteras utifrån överförbarhet och förslag till fortsatt forskning. Det innebär i korthet att ett namnbyte påverkar flera aspekter av ett företags varumärkeshantering bl a såtillvida att arbetet med att skapa varumärkeskännedom initialt intensifieras.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Denna uppsats behandlar varumärkesassociationer samt dess påverkan på varumärkeskapital. Uppsatsen är genomförd som en fallstudie och undersöker hur det svenska telekommunikationsföretaget Tre tolkar konsumenters associationer till varumärket Tre. Detta jämförs sedan med de varumärkesassociationer som föreligger kring Tres varumärke på marknaden.Varumärkesassociationer formas primärt hos konsumenter och är således inte enbart en process som företag styr. Detta innebär dock inte att associationerna är opåverkbara från företagets sida. En central faktor som påverkar skapandet av varumärkesassociationer har i denna uppsats påvisats vara konsumenters kontakt med företaget, där framförallt den första kontakten tenderar att forma associationerna.

This report examines the industrialization of a newly developed household machine on behalf of Technogarden Engineering Resources in Karlstad, Sweden. The report is a part of the final course in the Bachelor Program in Mechanical Engineering at Karlstad University and takes place in spring 2014.An innovator, an investor and a engineering consultant firm have through collaboration developed a new type of gruel machine. The product is in its final stage of construction and is planned to be manufactured in a production located in Sweden, autumn of 2014.To compete against today?s trend in outsourcing manufacturing to low cost countries for better profitability, the industrialization of the gruel machine must be done with a minimum amount of resources in order to become successful, which also describes the problem of this study. Using pre-study material in form of Lean production literature, visiting a successful production site and gathering data from involved engineers a specification was developed which describes what this industrialization must achieve and which requests can be accomplished.

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Abstract Uppsatsen behandlar ämnena organiatorisk förändring samt varumärkesladding. Även identitet, profil och image diskuteras. I arbetet har vi använt oss av Lindex som fallföretag. Omladdning av ett varumärke blir aktuellt när märkets brand equity stagnerat eller när företag önskar förändra de värden som är kopplade till varumärket. Detta tillsammans med en organisatorisk förändring har varit aktuellt i vårt fallföretag Lindex.

This thesis calculates and compares the values of improved environmental quality due to future possible investment alternatives in biogas production facilities at Käppalaförbundets Reningsverk (Käppala Sewage Treatment Works) in an attempt to determine which alternative yields the highest such value. Käppala faces three investment alternatives for the usage of biogas. The alternatives are production of vehicle fuel, district heating and thirdly, heat and power production. Estimates of the value of environmental change are calculated for each of the three investment alternatives, and these estimates are then compared. The environmental change in question is the change in discharge levels of carbon dioxide (CO2), nitrogen oxides (NOx), sulphur dioxide (SO2) and particle matter.