Purpose ? The purpose with this thesis is to examine how items can be distributed between stores inventory and an external warehouse. To achieve the purpose criteria that should be considered, how these can be prioritized and used when distributing items between stores inventory and an external warehouse will be examined.Method ? The study started by an examination of the theory that already exists within the subject. The already existing theory has then been examined in reality, on the furniture company IKEA Jönköping, where a case study with one channel has been performed.

Syfte: Studien undersöker om det finns ett samband mellan ekonomiska indikatorer och den årliga aktieavkastningen ett år framåt på den svenska marknaden för företag som genomfört nyemission och jämförs med en benchmark som består av företag som inte genomfört nyemission.Metod: Uppsatsen utgår från en kvantitativ undersökning där multipel regressionsanalys används för att undersöka sambandet mellan indikatorer och aktieavkastningen vid nyemissioner under tidsperioden 2002 ? 2010.Slutsats: Utifrån resultaten kunde vissa signifikanta samband konstateras mellan indikatorerna och totalavkastningen för nyemissionsgruppen. Det visade att totalavkastningen sjunker det året företag genomför nyemission jämfört med totalavkastningen året innan nyemissionen. Det kunde konstateras att marknaden är ineffektiv till en viss utsträckning i samband med nyemissioner. För benchmark kunde resultaten dock inte säkerställas på grund av att statistisk felkälla förekom i regressionsmodellen..

Background: The interest in shares has increased over the years, despite several stock market crashes. One reason for this is the emergence of stock trading online,which makes it easier for individuals to trade in shares. However, there has been much criticism towards financial analyst with the lack of fundamental basis to support their recommendations.Objective: The purpose of this study is to examine the share valuation models swedish financial analysts today applies and consider appropriate. A comparison will also be carried out in previous studies, to see if the application of the modelsand their suitability has changed.Method: The study used a qualitative approach with deductive approach. Semistructured interviews were conducted and the basis for the study's primary data.The theories and previous studies obtained through secondary data.Results: Our results demonstrate that no single model applied, is appropriate.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Syfte: Syftet med denna uppsats är att undersöka och utreda hur tjänsteföretag inom charterbranschen arbetar för att stärka sitt varumärke, samt att utreda hur och vilka associationer som skapas kring varumärket.Metod: Försöka implementera en modell för att få en klarare bild över hur charter företag arbertar för att stärka sina varumärken, författarna använder sig olika litteratur käller samt emperiska studier.Resultat: Resultaten visar hur viktigt det för företag att hitta nya metoder för att stärka sitt varumärke, samt betydelsen för tjänsteföretag av att hitta sin egen plats i en konkurrenskraftig marknad.Avgränsning: Genom att begränsa vår undersökning valde vi att koncentrera oss på endast två charterföretag, detta för att skapa en bättre och djupare inblick på vår frågeställning. De två charterföretagen som vi har valt att undersöka och utgå ifrån är; Apollo och Ving. Anledningen till detta är att de är marknadsledande och har lyckats skapa ett starkt varumärke.Nyckelord: Varumärkeskapital, kärnvärde av tjänst, postionering, märkesidentitet, marknadskommunikation, intern märkeslojlitet, associationer..

As companies exert themselves to find new ways of achieving market dominance and stronger brands, the phenomenon co-branding has become increasingly popular. By cooperation between two different firms the combined effects can result in synergies not only on the balance sheet, but even through softer values such as Brand recognition, equity and larger market share. Recently the fashion company H&M launched a collection together with the esteemed fashion designer Karl Lagerfeld. The objective of this paper is to examine the effects the collaboration had on consumer?s attitudes towards the two brands.

Konkurrensen blir allt hårdare på den globaliserande marknaden. Fler företag inser därav vikten av att ha ett starkt varumärke. Ett sätt att uppnå detta är att skapa starka associationer kopplade till varumärket. Associationerna kan förmedlas och uppfattas via olika attribut som kan länkas med ett varumärke. Attribut kan exempelvis bestå av egenskaper, attityder och fördelar.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

The purpose of the study has been to recognise good development and the factors behind this development. We have chosen an aid-project co-financed first by the Swedish government and later by the government of Great Britain for our study. One of the conditions for good development, according to our chosen theory Another development, is peoples participation. To study good development and peoples participation we conducted a Minor Field Study (MFS) in Rajasthan in the north-west of India in June-August 2001. We had a hermeneutic approach and consequently accomplished interviews and participant observations in the Lok Jumbish project in Rajasthan.

The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

Hand raising is a common method in schools and a way for students to engage in the classrooms turn-allocation (Andersson & Haglund 2006, p 35), but not all benefit from it. According to Dylan Wiliam (2011) hand raising divides the students by putting the students that participate in hand raising at an advantage versus the students that do not. This study aims to examine hand raising as a phenomenon and the students and teachers thoughts about hand raising. The main research questions were:How do the students perceive hand raising?How do the teachers reflect upon hand raising?How is hand raising usedas a tool by the students?The main reference to this study has been senior lecture Fritjof Sahlströms (1999) thesis Up the Hill Backwards.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

Syfte: Riskkapital har vart av stor betydelse för högteknologiska nyföretagande dock har antalet riskkapitalbolag minskat väldigt mycket sedan IT-bubblan sprack år 2000. Huvudsyftet i uppsatsen var därför att undersöka hur IT- och kommunikationsbranschen hanterar den minskade riskkapitalmarknaden. Delsyftet i uppsatsen undersöker vilken betydelse riskkapitalbolagen har på nystartade företag inom IT- och kommunikationsbranschen. Forskningsfrågorna i uppsatsen handlar om hur nyföretagande hanterar finansieringen, hur de väljer samt söker finansiering och hur de påverkas av konkurrenter och deras riskkapitalfinansieringar.Metod: Studien bygger på metodtriangulering med insamling av kvalitativ data genom tolv intervjuer och kvantitativ data genom årsredovisningar. Resultat & slutsats: Av de tolv studerade företagen har fem företag fått riskkapital. Företagen har valt olika finansieringskällor och kontrollaversionen har haft betydelse vid valet att endast använda intern finansiering.

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.