Syftet med vår uppsats är att genom en teoretisk och empirisk grundad diskussion undersöka vilka strategier som står till buds för de svenska dagligvarukedjorna vid en branschförändring på grund av en nyetablering av en hard discount aktör. Uppsatsens utgångspunkt är en abduktiv ansats där en växelverkan mellan teori och empiri är central. Vi har genom en kvalitativ metod samlat in primärdata genom elva delvis strukturerade intervjuer. Vi presenterar intervjumaterialet i ett empirikapitel och tillsammans med en förstudie kopplas sedan detta underlag till relevanta teorier. De teorier som vi funnit vara av intresse för vår studie är bl.a.

This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

Every year 67000 tons of food is wasted by Swedish retail stores. The waste implies financial losses for the retailer and it has a huge impact on the global environment. Reducing in-store food waste is thus a win-win situation for both retailers and society. The most effective way to reduce waste is primarily by optimizing the logistics of supply, but customers expect a store with a wide range of products and stuffed shelves. Thus there will always be products about to expire.

The four grocery chains Axfood, Bergendahls, Coop and ICA, all providing private labels, dominate the Swedish grocery market. Through private labels, it may be possible to convey an image about the grocery chain's overall brand. Furthermore, it is important that the grocery chain's employees have a fairly consistent understanding regarding the company's image to achieve success.The main purpose of this study is to examine how the intended image the Swedish grocery chains head offices will communicate through private labels is perceived among the store employees. The study intends to provide an expanded view among the grocery chains' work on internal communications regarding the image of private labels. The research method is qualitative.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

This study describes how a larger investment by a private company in the northern interior can affect a municipality?s economy. The mobility to the municipality is expected to increase and some of the direct and indirect effects that this investment can implicate on their economy are discussed. The method for this study is qualitative. Interviews have been made with the initiative owner of the company LHG Learning Center and with civil servants in the municipality of Lycksele. The conclusions drawn in this study are that the establishment of LHG Learning Centers in Lycksele will include both opportunities and risks for the municipality?s future.

Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

The purpose of this thesis is to examine how social procurement can be a further development of public-private partnership. This is done with interviews and a case study of the social procurement Mitt Gröna Kvarter and its labor effort Boendebyggarna. The theoretical framework used in the thesis consists of public-private partnership and corporate social responsibility. It tries to answer the following questions:What does this social procurement mean by the concept of public-private partnership?What does this social procurement mean for the participants involved?How can social procurement be seen as a further development of public-private partnership?The thesis uses the theory development around the concepts of public-private partnership and corporate social responsibility and shows that social procurement does indeed have similarities to public-private partnership and could very well be a further development of it..

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

Uppsatsen behandlar de investeringskriterier och värderingsmetoder som svenska Private Equity-företag använder inför företagsförvärv. Vi har gjort en kvalitativ analys av fem svenska Private Equity-aktörer. Våra slutsater är att de Private Equity-bolag vi studerat har ett fåtal övergripande investeringskriterier men att de är relativt flexibla gällande resterande. Företagen använder sig främst av multipelvärdering i värderingsprocessen. Sammanfattningsvis kan vi konstatera att Private Equity-företagen fokuserar mindre på vad företaget är värt och lägger allt fokus på hur mycket företaget kan avyttras för..

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

Forskningsfråga: Hur påverkas allivsbutikerna av att få Lidl eller Netto som granne och vilken betydelse har allivsbutikernas val av åtgärder för att differentiera sig för hur väl de lyckas konkurrera med hard discount-butiken? Syfte: Syftet med uppsatsen är att skapa förståelse för hur traditionella allivsbutiker påverkas av att en aktör med utpräglad lågprisprofil (hard discount) etablerar sig i närheten. Vidare är syftet att beskriva hur allivsbutikerna, genom olika åtgärder, arbetar för att differentiera sig från hard discount-butikerna och hur val av åtgärder inverkar på hur väl allivsbutikerna lyckas i konkurrensen med den nya aktören. Metod: Vi har, genom tio besöksintervjuer och tjugo telefonintervjuer med handlare och butikschefer i allivsbutiker, samlat in kvalitativ och kvantitativ data om hur dessa butiker påverkats av att få Lidl eller Netto i sin närhet och vilka strategier de använt för att möta den nya konkurrenten. De teorier som används vid analysen behandlar konkurrensstrategier och hur allivsbutiker påverkas av lågpristrenden i allmänhet och hard discount i synnerhet.

The aim of this thesis is to explore possible differences between public and private companies? way to manage projects. In order to analyze the managerial aspects, we have studied the project of a new payment system implemented at the public-transport organization Upplands Lokaltrafik (UL). The project enables mobile payment by text message (SMS). Most theory concerning the management of projects is developed for private companies.