Companies in the western world can no longer compete by using traditional means such as product and price since the commerce of services continually grows. To avoid similarity and increase competitive advantages modern companies have to be more specified. The competition between companies has increased and customers are harder to reach. Customers of today can afford luxury but trend indicates that originality, identity, and status are more important than factual needs. Products created and consumed at the same time within the service market are often very homogenous (similar).

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

The demand for shopping centers has increased in recent time and more shopping centers have been built. To become competitive shopping centers has evolved to become more than just a place for shopping. In the recent past Galleria Duvan in Karlstad has been run by foreign owners who has not been involved or renovated the shopping center. During the spring of 2011 AlbérFastigheter bought Galleria Duvan and they are now renovating and negotiating new deals with the tenants. Our problem has led us to the following question: How can a centrally located shopping center, such as Galleria Duvan, develop a strategy to strengthen their position on the market.

Multi-brand portfolios are characterized by comprising many brands in the same product category. Companies that have chosen to organize their products according to this strategy are facing both possibilities, such as expanding the accessible market size, and challenges such as how to organize the brands, their individual roles and their relation and position to the other brands in the category to maximize revenues. To address these aspects of multi-brand portfolios, I have investigated four product categories where multiple brands are represented at Mölnlycke Health Care, Unilever, Fagerhult and L?Oréal; how the multi-brand portfolios are organized, how the segmentation, positioning and product differentiation are done and what advantages and disadvantages that are associated with this strategy. My conclusions are that multi-brand portfolios can be organized in many different ways and to become successful, they have to be set in relation to the company?s whole brand architecture.

?Liberal Democracy? is a common term in political theory, and it is used as if it had a commonly accepted referent, with both normative and descriptive content. This is certainly the case in democratic theory, where it on the one hand seems to refer to a normative democratic model; on the other hand it is used descriptively, to refer to real-life democracies. The deliberative democratic sub-field is not an exception; on the contrary, the term is frequently used albeit rarely defined; yet the concept it refers to is supposedly developed enough to allow detailed propositions about its citizens?s political behaviour.This essay is an attempt to analyze how Liberal Democracy is used by three deliberative democrats (Jürgen Habermas, John Dryzek and Stephen Elstub), in order to understand the democratic model (or models), whether normative or descriptive, they refer to.

Italy is the third largest market in Europe with a population of almost 58 million. The country is the tenth most important market for Swedish sales. Italy has a fairly good economy at the moment and the forecast tells of an increasing strength during coming years. Despite all of this, Sweden is exporting a fairly small amount of wood to Italy. Only around 2,3 % of all Sweden?s wood export goes to Italy.

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

The EU has decided that it should be possible for consumers to get information about the origin of the electricity they buy. Therefore, there is a need to examine different systems for electricity disclosure. In this thesis two ways of disclosure have been studied:? Certificate system. A certificate system involves two parallel markets, one for trading electrical energy and one for trading certificates of origin.? Separated Markets.

This study is about the potential advantages as an investment option in a portfolio. The study shows that the incorporation of bitcoins in a portfolio, even to a small degree, gives significant increases of both risk and return. The different studied portfolios sharpe ratio rises, which in turn shows that the risk reducing return increases when bitcoins is used as an investment option.This study is based on Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins by Brière, Oosterlinck and Szafarz. The authors of this study have compared their own results with the study mentioned and seen its similarities and differences. The study investigated a total of eleven different assets percentage return over 192 weeks ranging from July 2010 to March 2014.

Intense competition and pressure from various market participants is prevalent in today?s modern and technologically developed society. It is important to keep a high standard of service and customer care to be able to keep your position on the market. The focus of the paper is to study how a store manager can influence their employees to perform better on the job, in terms of service to customers and increased sales. The aim is to analyze the different tools store managers use to motivate their employees with the goal of improving service to the customer and to increase sales.

ALMI Business Partner operating in the years 2008-2010 a project called Vivan which is about innovations made by staff in the health care profession. The project Vivian is to bring new products to the market by establishing new companies. We have looked at why health care professionals to a lesser extent than other professionals choose to start businesses. Another question raised is why it is mostly men who have chosen to start their own business in the female-dominated health profession. Traditionally, men have as an advantage over women in the corporate market in Sweden.

Problem discussion:To be competitive in a changeable environment, as the video surveillance market, in a time when the company and the market grow with almost 40% yearly, the sales organization must be well trimmed and effective. Knowledge about customers? needs and what makes success are essential parts of the progress. Sales Product Management (Sales PM) is a new group at Axis with the main task to support local sales offices around the world in their work with different sales projects. Because of the number of ongoing projects Sales PM needs to be able to screen among these and focus on those where their help will be most valuable for the company.

The Stockholm office market segment have for a long time been considered a safe havenwhen it comes to withstand negative turmoil in the form of rental compression due toeconomic fluctuation, especially in the CBD demographic. Recently however, a large numberof banks and institutions, amounting to some 200000 square meters, have decided to relocateto more peripheral locations with the aim of cost reductions on rent. This mass exodus isstudied with focus on rental dynamics as the result of increased vacancies. Other variables arestock changes and employment. The method is econometric combined with an interviewseries.

This thesis describes how the development of a mechanical enclosure to an alarmsystem proceeded. The project was made on behalf of Inferno Light Indusec AB.The goal set to this housing would offer a home alarm in which Indusec?s uniquesound system would give the customer a new alternative on the market. They wantedto, among other things, create an aesthetically but at the same time affordable alarm.The aesthetic theme is something that is missing in today?s market.