The aim of this thesis is to examine the customer profitability in a wholesale company. A case study of Eugen Wiberger AB has been conducted. Firstly the authors have examined the current perception of the company regarding their customer profitability and the results of their calculation of the customer profitability. Secondly an Activity-Based Costing analysis has been performed and has been compared to the perception in the case company. The conclusions are that the smaller customers are the least profitable, and in some cases unprofitable, whereas the larger customers are profitable.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

För ungdomar som är mitt uppe i frigörelseprocessen från föräldrarna kan det vara en känslomässig balansgång när en förälder insjuknar i cancer. Det är viktigt att denna oro uppmärksammas och bekräftas för att inte ge långsiktiga negativa konsekvenser. Syftet med litteraturstudien var att belysa ungdomars reaktioner när en förälder har cancer. Studien genomfördes som en allmän litteraturstudie. Nio vetenskapliga studier inkluderades i resultatet.

Thesis purpose The study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. Methodology The effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database. Theoretical perspective The study is derived from Kapferers (2004) definition of brand equity, where he is dividing the concept into three parts. This study is focused on Brand strength in particular, which is one of the parameters in the above-mentioned theory.

The purpose of this study is to analyze the handling of difficulties encountered by Swedish managers in Swedish subsidiaries in South Korea. By identifying the most common and possibly most manageable difficulties specific to the market we categorized them into three different groups; external difficulties, internal difficulties and difficulties related to the leadership. Depending on where in the environment and in relation to which stakeholder the difficulties originate the managing process comes to be supported through sometimes contradictory theories. Our study implies that the proper handling is crucial to satisfy local expectations which are critical for survival of Swedish companies. It also implies that the leadership skills acquired by the Swedish managers combined with the level of acceptance for foreign managers among the Korean coworkers affect how influential the manager?s ambitions are.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Adoptive parents need to be able to reflect on the interaction with the child, both from the perspective of their own relational experience with the child and from the perspective of the previous experience of the child. This essay explores five adoptive parent´s thoughts and feelings about their children?s background. It also looks into how they think that the children?s background influences their way of expressing their needs and how this makes the parents feel.

This Mag. thesis discusses how a gender perspective could be implemented in themanagement of cultural heritage focusing on the built environments in Sweden.The thesis further argues for the need of a gender perspective on the conservationof cultural heritage.The two main approaches, additive through the perspective of the women?s part inhistory and integrated gender perspective, are thoroughly presented in the thesis.In the additive gender approach built objects that represent women?s experiencesand lives are added to a history that traditionally represents men and theirexperiences. The integrated gender perspective includes a gender in all activitiesas an instrument in a historic analysis. The gender perspective illustrates therelation between the sexes.

We were commissioned by Bulten Stainless AB to identify and analyze their customer order flow. Because the company had problems with delays in the production and deliveries to the customer, the task also included investigation of how the company work with prevention and management of delays. The purpose of the project also included to identify critical factors for effective order flow in smaller workshop companies.The information about the flow and how the work takes place within the company were collected through observations on the company and interviews with the staff. This information was used to draw maps over the customer order flow and to write a description of the current situation within the company. Both strengths and weaknesses of the companies work could be identified through analysis of the present situation.

Background:About 250 000 children develops cancer every year. Most of them has a parent and a family who also is getting affected. During this time the parents go through a crisis and the nurse had a central role to help them through the hard time. Aim: The aim of this study was to illuminate parent´s experiences of living with a child with a cancer diagnose during the illness. Method: A literature -based study, qualitative content analysis of 14 qualitative articles.

Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

Thesis purposeThe study aims to examine the effects vertical and horizontal line extensions might have on the total parent brand equity in terms of strength and its baseline product regarding of market share, loyalty and penetration under an elapsed period of time. The study aims to investigate a number of actual conducted line extensions effect on the above mentioned aspects of Kellers (1993) definition of brand strength as a part of the total brand equity. MethodologyThe effect of a number of line extensions of the parent brands and the baseline products is being examined in terms of market share, loyalty rate, cannibalization and market penetration. The thesis is focused on the correlations between these different parameters during a certain elapsed time ratio in order to test our theoretically routed hypothesizes in a deductive manner. Occasional correlations are derived from an indexation of data collected from the Gfk database.