Existing studies concerning private labels are unclear as to whether private label manufacturers carry out product development themselves. Furthermore, there is a lack of studies comparing product development processes in private label companies and national brand manufacturers. This study highlights a set of critical product development factors and assesses their prevalence in four different companies in the Swedish retail business. The study is based on a number of qualitative interviews with key personnel responsible for various table fats. Findings indicate two levels of involvement in the product development process on the private label side.

In Sweden, there an increasing need for transport and this leads directly to fuel demand of the transport sector is expected to increase. Both politicians and industry believes that renewable fuels are a realistic and significant method to reduce the transport sector's environmental impact. This study aims to document the Swedish haulage contractor?s attitude to biodiesel. Also to document the strengths and weaknesses of biodiesel, based on opinions from the ultimate consumers.

AbstractThe purpose of this study has been to provide a deeper understanding of how companies in the travel industry works with social media and electronic Word-of-mouth (eWOM) by analyzing and investigating social media and eWOM and how it effects customers? expectations on the companies service quality. In connection with the purpose we have chosen the following research questions: 1. In which way can companies in the travel industry interact with their customers participation on the Internet through social media. 2.

The purpose of this thesis is to explore what possibilities Swedish public library has to work with and promote integration. The possibilities are examined on the basis of internal requirements of integration, the role of public library in the civil society and its policy documents. Further, the thesis examines what Swedish National library politics could contribute to this particular field. The experience of integration politics shows that a genuine commitment from all parts of the society is required in order to build an integrated society. The part of a society that public libraries are closest to and have the greatest impact on is undoubtedly the civil society.

We are daily using the public space to move throughout the city. The public space is an important part of our city and it?s where a lot of social activities occur and a lot of different events take place. The outdoor environment in the city should offer the residents nice and varying places for staying. In this essay I will try to understand how the physical environment works and how people moves and behave in the public space.

The aim of this study is to look at censorship and attempted censorship of books about gay, lesbian, bisexual and transsexual (GLBT) people in public libraries in the USA. People from the public can submit formal challenges to a book at the library when they find the material offensive which can lead to those books being taken away from the library shelves. The questions asked are why GLBT- literature is being challenged, and sometimes banned, and how do the libraries deal with the challenges to the books.It is nowadays the people from the public, rather than the government or the librarians that are behind many cases of removal of books with homosexual themes. The study presents some of the fictional GLBT- literature that has been cause for much controversy in the USA. All the five examples mentioned are children?s books concerning GLBT- themes and are among the most challenged books in American libraries in the past twenty years.

The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group.

This thesis investigates how energy is used in three public baths today and suggests measures that could reduce the energy demand. The results show that there is a great poteltial for energy savings i public baths, and that it would be interesting to examine some of the proposed measures further..

The first company to send TV-commercial was the American company NBC, it was in the year of 1941. In Sweden, TV-commercials were first shown in 1987/88. TV 4 was the first channel to send commercial in Swedish television.TV has the advantage of showing both sound and picture, which makes TV the strongest channel of communication to mediate a message between a company and the consumer. Although TV-commercial is the most expensive choice to mediate a message, it is also the most effective one. (Persson, 1993)Almost everyone is exposed to TV-commercial daily.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

The aim of this issue is to study how Swedish public libraries deal with the principles of freedom of speech and freedom of information in connection with public use of the Internet. The authors intention has been to find out whether the public use of the Internet has caused ethical problems for library workers and how the libraries solve situations when they consider their principles violated by library users. The authors study the debate on the issue in a couple of Swedish library magazines published during the late 1990s and they also give a few examples from the USA during the same period. They study the ethical principles and directives for schools published by the Swedish Board of Education as they claim that many of the public library users are students who bring along their ethical conceptions and thereby affect the ethical climate of the libraries. In their study the authors refer to ethical rules given to librarians by their trade union DIK and to the conclusions drawn from the hearing Good Ethics on the Net held by the Swedish IT Commission in 1998.

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

This report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.

The purpose of this study is to examine how the editorial staff from the Swedish radio program Morgonpasset i P3 and the Norwegian radio program P3morgen uses Facebook and Twitter and how they can use social media as a tool in the production. The purpose is also to examine how active both of the editorial staff are on Facebook and Twitter and which kind of language they use on Facebook and Twitter. The radio programs both work under a lot of similar conditions and are both controlled by public service in both countries. To conduct the study qualitative interviews was performed with the web editor Christoffer Malm from Morgonpasset i P3 and the radio presenter Silje Nordnes from P3morgen in combination with a quantitative content analysis. The study was conducted over a limited period of the autumn of 2013.