Isaberg Rapid AB is a company that manufactures for instance staplers and glue guns. Headquarters and main factory is located in Hestra but there are also subsidiary companies in Denmark, Netherlands, France, Spain, China and England. There are also two filial factories in France and China.Today has the company no logistic guidelines committed and that leads to problems since the salesmen promise different things to the customers. This contributes too many different logistic solutions for Isaberg Rapid AB. The company has also noted problems with returns of goods.The purpose with this task is to standardize and compile logistic guidelines, usable to all Isaberg Rapid AB's small to midsize customers.

In a time of economic turmoil and financial crisis profitability matters rise higher and higher on company agendas. Many companies are pressured to find profitability to avoid layoffs or even bankruptcy. Profitability essentially depends on the margin on the product or service sold and the costs associated with selling these products or services and hence these areas are of vital importance if companies are to improve profitability. Previous research has focused, for the most part, on product profitability while customer profitability has received less attention. This study is based on a case study of a Swedish publishing house and aims to investigate how the company?s Cost-to-Serve varies between its distribution channels.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Aim: The aim of this essay is to study the work of an alcohol company?s (Pernod Ricard) corporate social responsibility and how this work is being communicated to the company?s stakeholders. Furthermore I aim to describe the profile of the specific company, in other words how they wish their stakeholders to experience the company. I will then compare this profile with the image of how the interviewed stakeholders actually perceive the corporate social responsibility activities. Are there any differences?Material/Method: Together with literature and document studies, a qualitative method has been used and four focus group interviews with a total of 16 stakeholders have been conducted.Main results: The main results from the focus group interviews showed that the stakeholders appreciated corporate social responsibility work that focuses on the protection of young people.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

Lots of choices are to be made by a company who enters a new market with a new businessidea. Common questions that show up when a company is making it´s businessplan are how to target the market and how to use marketing as a tool to reach a specific customer or segment. It is difficult to know wether to target the market in different ways and what processes that can be used in the choice how to select the most potential and profitable customer. Another important question is how a company can positioning themself in a way so the customer will get a positive understanding of the company and what different positive abilities to mention in a possible businessproposal. This study is made on a small company in Sweden called AYEN Technology.

The major difference between venture capital-firms and other financiers is that their business idea is not only providing capital but also knowledge in business development. The ownership structure of an venture capital-firm can be private as well as public. The Swedish government is today one of the major actors in the Swedish venture capital-industry. The purpose of this study is to shed light on how venture capital-firms involve itself in its portfolio firm and if this contributes to an increased value of the portfolio firm. We also try to shed light on differences in how a public and a private venture capital-firm gets involved in its portfolio firm and if there is any difference in how they can contribute to added value.We have chosen to interview two public and two private venture capital-firms and one of their portfolio firms.

The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.

This report deals with handling and interim storage of soils which are planned tobe reused in construction works. The types of soils that are dealt with are gravel, topsoil and sand. The thesis work has been carried out in collaboration with Skanska Sverige Väg och Anläggning Sydost. The main goal is to find an area for using to store soil in between projects.Studies of laws and regulations regarding exploitation and storage of soil has led to a theoretical background upon which the report is based. Background informationhas also been gathered in meetings with the employees at Tekniska Kontoret and Länsstyrelsen in Jönköping.On the basis of literature studies results, a general template has been developed for which desirable properties a possible location should meet.The model was applied to find a number of possible options in the vicinity of Jönköping.

The purpose of this study was to examine how small-scale private forest ownersmake decisions regarding pre-commercial thinning. In 2015 it is ten years agosince the storm Gudrun hit the southern parts of Sweden and now large areas arein need of pre-commercial thinning. This study is built upon qualitativeinterviews with seven small-scale private forest owners with forest properties inthe county Kronoberg. The respondents were chosen by the modelSKOGSÄGARPROFILENTM (forest owner profile).The results of the interviews showed that five categories: ownership, the stormGudrun´s impact, silviculture, forestry contacts and driving force was important.How will their purpose and aim affect the pre-commercial thinning? Personalinterests, and expectations of the next generation to take over, are purposes thisstudy has found.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

Vårt syfte är att skapa en ökad förståelse för EVM och deras styrka i svensk dagligvaruhandel i egenskap av varumärkeskapital. Vårt syfte är också att undersöka hur starka EVM är relativt traditionella varumärken samt utreda om de generella dimensioner som konsumentbaserat varumärkeskapital anses bestå av är relevanta för tvättmedel i dagligvaruhandeln. Vi har använt en redan operationell modell för konsumentbaserat varumärkeskapital utformad för traditionella varumärken och applicerat denna på egna varumärken. Genom kvantitativ metod, i form av 97 enkätundersökningar har vi testat den operationella modellens relevans samt jämfört styrkan av EVM mot den av traditionella varumärken. Vår undersökning visar att Skona, ICA: s egna varumärke, har skapat ett starkt konsumentbaserat varumärkeskapital.

As an assurance company has an overconsolidation which must be settled the question that needs to be solved is how to do it. Which are the legal rules that the assurance company has to look after? What is a settling of overconsolidation in a legal meaning? Does an assurancepolicy have to be decided? Why did not the Swedish competition authority (Konkurrensverket) accept the policy from SPP and what can be the consequenses of that decision? Are there any tax rules that needs to be solved?.

Section 25-27, i.e. the rights of priority of the Employment Protection Act, is a form of post-employment protection which exists to support those employed on a part-time basis and former employees. When a vacancy arises an employer should first and foremost offer part-time employees employment at a higher level of occupation or offer employment to former employees. The various types of employment contracts, other than those valid for an indefinite term, have increased during the last decades on the Swedish labour market. Labour hire has become more common and therefore we find it interesting to investigate how the rights of priority apply.The purpose of this thesis is to describe and analyze the law with regards to labour hire when people with rights of priority are available.