Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

The project was carried out in cooperation with the department of product development IOS at IKEA. The work included improvements of a new existing product that Ikea soon will release on the market, Observatör, a wall bracket for flat screens. The product is supposed to fulfil the needs within this market for IKEA. However, since Ikea was not satisfied with it, our work was to carry out the improvements that were specified in the beginning of the project. Another task in the project was to develop a side-product that is supposed to be used together with Obeservatör for storage of DVD/decoders.The project included labour as problem definition to final technical drawings and a prototype.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

The purpose of this study was to examine how local producers in the food and confectionery segment in Västernorrland, Sweden, working to communicate that the product is locally produced through its packaging design. We have chosen to look at how they work with the right packaging design because it is such an important part of the product marketing. A further aim was to examine how consumers perceive the packaging design of the locally produced products and how they consider that the packaging design communicates the product as locally produced. We have also analyzed the graphical elements contained in the locally produced product packaging through a semiotic analysis.The theoretical framework is based on theories in brand communication and Visual Communication, specializing in packaging design?s visual elements.The method used in this study is a qualitative method.

Smartphone applications, or apps, are an increasingly important part of omnichannel retailing. While the adoption and usage of apps for communicating with consumers has grown exponentially over the past few years, there is little academic research in this area. The primary purpose of this thesis is to describe how the involvement in a product category affects consumers' intention to use a retailer-branded smartphone application during their shopping trip. Drawing upon recent IS-literature with models TAM and UTAUT, our results indicate that product category involvement constitutes an important factor on the intention to use a retailer-branded smartphone application. By viewing involvement as a multidimensional construct, our study shows that the degree of hedonic and expressive value a product cateogry provides consumers with has important effects on intention, and these relationships are not moderated by consumers' age.

In light of the coming workforce shortage in Sweden the competition for human capital will be intensified on the market where employers compete in order to attract skilled labor. The competition will be most noticeable in the knowledge-intense industries, where the employees are seen as the companies? most valuable asset. The purpose of this paper is to examine how small knowledge-intensive companies can improve their position in the labor market by using the HR-model People Capability Maturity Model in order to affect their companies' Employer Brand. We take the basis of the theoretical framework in which we examine and identify the key dimensions of the Employer Brand concept and present the People Capability Maturity Model more closely.

The purpose of this study was to examine how local producers in the food and confectionery segment in Västernorrland, Sweden, working to communicate that the product is locally produced through its packaging design. We have chosen to look at how they work with the right packaging design because it is such an important part of the product marketing. A further aim was to examine how consumers perceive the packaging design of the locally produced products and how they consider that the packaging design communicates the product as locally produced. We have also analyzed the graphical elements contained in the locally produced product packaging through a semiotic analysis.The theoretical framework is based on theories in brand communication and Visual Communication, specializing in packaging design?s visual elements.The method used in this study is a qualitative method.

This diploma work project is a product development project which purpose is to redesign a braking system for a walking frame. The system that was developed diverges the force from the user to braking power, and includes a service brake as well as a parking brake. The most important components of the system are a grip handle on where the user holds on to and a braking handle on which the user operates the brake from. The system also includes a power transmission component, braking package and other mechanical components. All of the components wasn?t developed in this project, several off them has been reused from the existing system.This product has been developed to meet the requirements and standards presented from the principal, Ahlberg Leber.

The main drivers of luxury consumption is to obtain prestige and status, therefore the possibility of visible consumption of products is a key dimension of the product. Typical examples of luxury goods include cars, handbags and watches. These are consumed in the public arena where the possibility to show off the product and the brand is the greatest. When examining luxury products and what drives men and women to pay premium prices for a brand and for a logo, a fascinating finding is that there are products that fundamentally lacks these attributes, but which are considered to be classic luxury products. An example of this is perfume.

This bachelor thesis argues for consumers' views on origin labeling effect and their willingness to pay for goods with this kind of label. The purpose of this study is to analyze the factors that influence and to measure willingness to pay for a national origin labeled product previously only competeing with a less expensive conventional product, when a further regional product is introduced in the purchasing decisions of consumers. This is achieved by testing whether Simonson's (1989) theory of the compromise effect is applicable to increase consumers' willingness to pay for eco-labeled food products. The factors affecting the willingness to pay; trust in eco- label, opinions about the products of their own nation and the surrounding region. Furthermore presents theory about what underlying the consumer consumption choices.In order to achieve credible results 240 respondents have participated in a questionnaire survey.

Under våren år 2013 har Emilia Andersson, en designingenjörsstudent på Högskolan i Skövde, utfört ett produktutvecklingsprojekt i samarbete med HAGS Aneby AB. Syftet med projektet var att utveckla en vippgunga vars storlek skulle vara anpassad för barn i åldrarna 1-3 år. Målet var att vippgungan ska kunna säljas över hela världen samt uppfylla den amerikanska standarden och europastandarden för lekredskap.Projektet inleddes med en förstudie och teori-fas, där bland annat litteraturstudie och konkurrentanalys genomfördes och annan information samlades in för att få djupare kunskaper inom ämnet. Därefter började idéer och koncept genereras, som sedan genomgick utvärderingar, så som användartester, vilket ledde till ett slutkoncept. Konceptet utvärderades med hjälp av bland annat hållfasthetsberäkningar och en antropometrisk analys.Den slutgiltiga vippgungan kan trots anpassningen för åldersgruppen, inte bara användas av 1-3-åringar utan också av äldre barn, tack vare att konstruktion och framförallt handtag ger extra lekvärden.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

AbstractThis is a thesis done in cooperation with the firm Somas and University of Karlstad. The project is an independent final examination part of the program in Innovation and DesignEngineering comprising 22.5 points, and performed by Mia Myrén Zreloff during spring term 2012. In parallel and collaboration, Fredrik Kjellin performs a similar job for the same company and with the same extent, but for the Program in Mechanical Engineering.The client and supervisor at the company have been Magnus Jansson and Anders Josefsson. At Karlstad University has technical supervisor been Hans Johansson, and in the design- and development process it was Monica Jakobsson. Examiner has been Fredrik Thuvander, professor in the Faculty of Technology and Science at Karlstad University.The mission has been to make a basis work for the company's own development and make a computational model to calculate, visualize and implement materials and other solutions in the manufacture of the company's ball valves.The project has undergone three major phases that included thorough study of the company, production, the problem and product.

This report covers the product development of a new type of extendable table for the company Karl Andersson och Söner. The company wants to expand their product collection with a new product. Karl Andersson och Söner is a well-known family company that has been located in Huskvarna since 1898, and they are producing furniture for private- and the public environment.The aim with this project is that the product should lead to increased sales, as well as expand their collection to appeal a wider audience. The work is permeated by two issues, to achieve as good results as possible. The issues will bring up how to make a table better, in terms of the competitor?s options, and how to apply a design process to develop a table that meets the markets needs and requirements.The design process of the work consists of strategically picked parts from three separate design processes.

Al Gore may have helped put global warming on the agenda. However, it is not a new subject. Neither is so called green marketing a new phenomenon within branding and communication. As more and more companies establish environmental strategies there exist beliefs that the environmental focus is becoming a triviality, which is the reason for this study. Implementation of words such as ?environmentally friendly?, ?green? and ?global warming? is becoming more and more widespread and frequently used within marketing communication.