På dagens konkurrensutsatta marknad spelar varumärken en allt större och viktigare roll i konsumenters val av produkter eller tjänster. Konsumenter vill kunna identifiera sig med sitt valda varumärke och bygga en djupare relation med det. En ny sorts varumärken, s.k. corporate brands, har vuxit fram för att tillfredställa konsumenternas behov. Men corporate branding är än så länge ny mark och sällan utövat eftersom de på många sätt är mer invecklade och svåra att bygga än de traditionella produkt-/tjänstevarumärken, då de bl.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

HemoCue AB is a multinational corporation targeted on manufacturing point-of-care analysisinstruments for medical treatment. Their main product, the DM 201, is outdated and has bigissues gaining new market shares. For example, no medical treatment center in Sweden usesDM 201 frequently. The project of developing a new instrument to replace it was assignedtwo students at the development engineering program at Halmstad University. The projectalso included integration of the new platform for DM 202 to HemoCue AB:s remainingproducts.The project began by defining the different technical areas concerned.

This thesis work is the last part of the Master of Science education inmechanical engineering at KTH, Stockholm.The aim of this project was the development of a Multi-zone modelfor NOxformation in Diesel engines. Because of the stringent emissionlegislations, great effort is made to decrease the fuel consumption and theharmful emissions of internal combustion engines. Computer simulationsplay a decisive role in this context because they substitute the expensiveand time-consuming laboratory tests.The model is based on a multi-zone approach and uses the wellknownExtended Zeldovich Mechanism which gives a relation to calculatethe NO formation rate using the concentration of different gas speciesinvolved in the process.All the most important phenomena involved in the Diesel combustionhave been modelled. A special attention is then paid to the equilibriumconcentration calculation; this is a significant part of the model whichstrongly influences the following steps.A Simulink model has also been developed. This second version isbased on the previous model and it is made especially to allow theconnection with other external softwares, GT-power in this case.

The aim of this Master?s thesis is to examine how the introducing of municipal library plans has influenced some compulsory schools in Malmö. I wanted to know if the library plan is a possible way to improve the quality of the school library. Through qualitative interviews with four school librarians and four headmasters, I investigate their knowledge of the library plan and their opinion of the possibilities to realize the directions of the plan. The theoretical framework is based on a model of organizational culture by Bakka, Fivelsdal and Lindkvist.

The web sites of Swedish public libraries display a high level of heterogeneity when it comes to design and graphical user interface. The thesis is based on the opinion that the visuals of a public library web site have implications for the user as well as for the library. The design of the graphical user interface influences the attention of the user and his/her ability to absorb information. Furthermore, there is a connection between the visuals and the users opinion about the credibility of the content of the web site, as well as of the organisation itself. The research question is: Which factors may have an impact on the design of the graphical user interfaces of a public library web site? The purpose is to create an understanding for these factors and emphasize them.

The use of subscription services directed towards customers has become a common phenomenon in a vast number of different industries. We have noticed a clear trend of new businesses emerging solely offering subscriptions, and existing companies altering sales of their products to become parts of subscriptions. But research has not caught up with this trend yet, especially regarding why it occurs and how it affects existing businesses internally. The purpose of this study is to examine the driving forces for change and examine how existing businesses have to change parts of their business models to offer subscription services. The premise of this study has been Vargo & Luschs (2004) Service Dominant Logic with their foundational premises and Business Model Canvas by Osterwalder et.

To create a profitable and competitive business an important factor today is a well-functioning logistics. Through effective internal material flows effective logistics can be achieved. Unnecessary handling and movement of materials is a waste which affects the internal material flow. These wastes should be identified and eliminated as much as possible to improve the internal materials handling and through that achieve a more efficient business. At Fagerhults Belysning AB, where professional lighting systems are developed, manufactured and marketed, a new inventory has been built and changes in the assembly has been made during the past year.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The aim of this thesis is to examine the rights of internally displaced persons as well as finding out whose responsibility it is to maintain these rights. The questions being answered are: what policies, laws and conventions are addressing internally displaced persons in Somalia (mainly from within Somalia, UN and AU)? And; which principal similarities and differences in these documents are to find regarding what type of protection internally displaced persons can get? Whose responsibility is it to intervene if these rights and rules are not maintained? To answer these questions I have used a liberal-universal theoretical framework. The analysis is a describing case study of comparative nature between the Provisional Somalia Constitution, UN Guiding Principles on Internal Displacement and the Kampala Convention. The result shows that there are many different rights of internally displaced persons in Somalia.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

This thesis deals with non-wanted political parties e.g. right wing populism. How should a democracy handle these opinions? So far these parties have been neglected and not even considered as real parties. By excluding them from the debate and the political arena, media and more established parties have seen them merely as a threat than as democratic parties.

Background: Competition in the market for non-profit actors has increased significantly. More channels to reach potential donors have been designed, and ways to help has been extended. The industry is scrutinized with critical eyes because of the scandals that have emerged in recent years. It has contributed to making it possible to distinguish a negative trend regarding public trust in the sector. The market has therefore changed and the conditions for obtaining donations are different.Aim: The purpose of this thesis is to create a better understanding of how non-profit actors motivate individuals to donate money to their business.

Problem och Syften:Det har visat sig att en vanlig orsak bakom icke framgångsrika tjänsteföretag är att företagets medarbetare inte är tillräckligt informerade om vad företaget står för vilket gör att de inte alltid levererar tjänsten på det sätt de lovat sina kunder. En av orsakerna till detta problem kan vara att företaget misslyckats med att marknadsföra sin tjänst och sitt varumärke internt. Med denna studie vill vi då undersöka hur ett tjänsteföretag kan gå tillväga för att försäkra sig om att de anställda levererar tjänsten i enlighet med kundlöftet: Hur får ett tjänsteföretag sina kundtjänstmedarbetare att leverera tjänster i enlighet med vad varumärket lovat sina kunder? Vi vill undersöka vilka faktorer och problemområden som inverkar på detta problem samt undersöka hur dessa kan påverkas och hanteras på ett tjänsteföretag. Det ena av uppsatsens två syften handlar om att vi vill kunna skapa en modell samt ge praktiska exempel för hur ett företag kan använda de två teorierna Internal Marketing och Internal branding, för att arbeta med detta problem.