Syftet med denna undersökning är att fastställa konsumenters uppfattning om SAS varumärkesattribut och utröna vilka av dessa som har påverkats av den ekonomiska kris som företaget genomgick under hösten 2012. Metoden utgjordes av en tvåstegsmodell med fokusgrupp som inledande stadie i studien i syfte att ta reda på vilka attribut konsumenter associerar med SAS, samt en enkätundersökning för att ta reda på huruvida det har skett en förändring i uppfattningen om dessa attribut tillhörande SAS. Teoretisk anknytning har tagit utgångspunkt i Aakers (2002) modell för varumärkeskapital samt teorier om attribut och konsumenters uppfattning. Resultatet visar att ingen stor förändring i uppfattningen har skett kring den övergripande uppfattningen om SAS, dock kunde tendenser till förändring i uppfattning anas om ett antal av SAS varumärkesattribut. I undersökningen framkom att lojala kunder hade en mer positiv uppfattning om SAS efter krisen i jämförelse mot icke-lojala kunder, att SASEuroBonusklubbmedlemmar hade en mer positiv uppfattning om SAS efter krisen i jämförelse mot icke-medlemmar, samt att yngre respondenter i högre utsträckning upplevde att deras uppfattning om SAS var mer negativ efter SAS senaste kris jämfört mot äldre..

The pedagogista is a new professional role in Swedish preschools. Some people question the role, which originates from Italy, since it is believed to carry out a pedagogical leadership that belongs to the head of the preschool according to the curriculum and the Education Act. Consequently, there is cause for examining what pedagogical leadership means in an organization with a pedagogista. However, re- search has shown the success of distributed leadership within schools. Hence, it ?s interesting to find out whether the pedagogical leadership of the pedagogista could be understood as distributed leadership and what that would implicate.The purpose of this thesis is to explain and understand the pedagogical leadership of the pedagogista.

Det är större risk att personer vars föräldrar är skilda själva skiljer sig jämfört med personer vars föräldrar är gifta. Problemet förklaras utifrån sociala teorier, att beteendet som karaktäriserar föräldrarnas relation går i arv till barnen så att även de i sin tur reagerar som sina föräldrar och hanterar problem i kärleksrelationer på ett sämre sätt. Med EVLN-modellen (?exit?, ?voice?, ?loyalty?, och ?neglect?) förklarade Rusbult, Zembrodt, och Gunn (1982) att människor reagerar på olika sätt när problem uppstår i kärleksrelationer beroende på hur omständigheterna kring relationen ser ut. Denna studie undersökte ifall reaktionerna ser olika ut beroende på om människor har separerade eller gifta/sambo föräldrar.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

The overall purpose of this essay is to study in which degree the democratic model that is called participant democracy works in the Swedish municipalities. To achieve what I set out to do I will focus on a central political area in which the Swedish municipalities has sovereignty versus the state, in other words in an area where they rule themselves. That political area will then represent how well the participant democracy works in the Swedish municipalities. The research questions then becomes:Does the participant democracy at Swedish Municipality level work in a satisfying way?Does the participant democracy in a large Swedish Municipality in a central political area work?Does the participant democracy in a small Swedish Municipality in a central political area work?Are there similarities and differences between the municipalities?If so, how can that be explained?To answer these questions I will study documents regarding the planning and building area.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

This bachelor's thesis examines three books in the Harry Potter series, Harry Potter and the Philosopher's Stone, Harry Potter and the Order of the Phoenix and Harry Potter and the Deathly Hallows. The aim is to increase understanding for what Harry Potter could contribute in terms of morality in religious studies, and how the story about Harry Potter, as a popular literary phenomenon, can be helpful for this. Lawrence Kohlberg's theory of moral development is central to this essay.I have used an hermeneutic method for the analysis of the Harry Potter books. The result shows that the main character, Harry Potter, can be seen as kind of a role model when it comes to moral development. Pupils may benefit by reading this book series because it can open their eyes to life questions and moral values.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

It has been even more important in the forest sector in recent years to look at the whole chain from suppliers to end users, to improve operations and improve performance and the profits of the company. The research and development have been concentrated on the buyer?s market and product development, probably because this research has capability to give an increased cash flow. But to obtain stability and continuity in the production and selling units, the suppliers should also be investigated. The aim of this thesis is to study a one company's existing suppliers of roundwood and investigate the differences and attitudes they have about the company offerings.

Background: A strong brand is becoming an increasingly important factor when surviving on a competitive market. A strong brand can therefore be considered a strategically important resource. The relationship between a brand's strength and its distribution can decide the future of a brand in the long run. Lifestyle branding is becoming a more popular way of differentiating ones brand from the competition. Purpose: The purpose of this thesis is to identify factors which according to the lifestyle brand owners are central when measuring the strength of a brand.

The purpose of this essay was to find conceivable marketing- and business strategies that can be combined with a company?s lifestyle.This essay is dependent on a number of interviews with the owner of a maternity clothing trademark, PROUD. PROUD is a new company that has many different options concerning expansion, trademark and its existing and future products and also the knowledge regarding the client?s attitude towards PROUD.The authors of this essay believe that the trademark should represent a lifestyle. For a company to be able to deliver, it has to understand what the future clients want and need.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Background: The background shows that since the consumption patterns constantly are changing and the Internet usage is growing it creates more opportunities for the companies to interact through new media. There are two ways to go for companies that intend to use social media as a marketing strategy, to be in the possession of their own information or get help from a third party.Problem definition: What factors are important in the long term survival of the companies when choosing a social media?Objective: The objective of this essay is to analyze and evaluate the personal blog and the company blog as an information technology strategy.Method: The essay will have a hermeneutic and quantitative approach in the form of a survey. Theories: Consumer Behavior, The Buying Decision Process, Involvement Theory, Business Concept, Branding, Total Communication Theory, Word-of-mouth/web and Service Profit Chain.Empiric: The empiric will consist of the results from the survey.Results: The result shows that the blog is effective as an information technology strategy however the companies should adapt their choice of blog to the products that they sell.Conclusion: Important factors for companies that seek long-term survival are involvement, communication and loyalty. It is also important to use a relationship marketing approach. .

ABSTRACT Title:                                                Retargeting- When display advertising builds                 loyalty Authors:                                           Mikaela Johansson och Anna Svensson Kjällberg Advisor:                                           Thomas Helgesson Level:                                               Bachelor´s in thesis in Marketing, (15 Swedish       credits) Spring 2014. Keywords:                                        Retargeting, branding Question:                                                    In branding, how should small e-enterprises            work with retargeting? Purpose:                                           The purpose with this essay was to identify how    retargeting should be used in small e-enterprises                             when branding. This was done by comparing two e-enterprises practical use of retargeting, with two                           brand consultants and two retargeting consultants theoretical knowledge within each expertise.   Method:                                            A qualitative method with a deductive approach    has been used to answer the problem statement.  Theoretical framework:                              Earlier theories about retargeting, brand building    and recommended practices, related to marketing                       on the internet, were presented in the frame of       reference. Empirical framework:                                 Primary data were presented by two respondents   representing each area: Companies, Retargeting                        consultants and Brand consultants.Conclusion:                                                   The          marketing tool allows companies and      their               brands to get the chance to appear in                        wide area                      networks on the internet.    The tool is primary used                                                                for a sales                      purpose but the tool also has potential in brand-                                                                       building purposes.