In a competitive market as supermarkets, hundreds of the same products fight for attention in the shops. Every day thousands of targeted advertising messages is given to us. As a natural result of all this, power is transferred to consumers. You can no longer differentiate yourself by only price and function, thus companies must play on the emotional aspects and create a relationship with consumers. A key to success is to understand people's emotional needs and then satisfying them.In various journals and papers you can find highlighted success stories of strong brands such as Harley-Davidson, Apple and Virgin Airlines.

The goal of customer support is to help clients achieve maximum value in their services and products. Customer support is the public face of a company, which means that it is important to give the customer a positive experience and live up to customer expectations. Efficient customer support has become more important and studies show that customers who leave a company do so because of poor service. Customers' growing demands for higher quality and easier access to services means that companies must recognize the need to satisfy each customer. It is important that each customer receives the attention required and that customer needs are met quickly and flawlessly.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

The Baltic Sea is threatened by eutrophication that largely is due to nutrient leaching from farmland within the catchment area. To solve this problem the surrounding countries cooperate within various configurations such as HELCOM and the EU-financed project Baltic Compass. Poor manure management in Russia has been discussed frequently the last couple of years. A literature review of different types of reports and legal acts is the core of this degree project which has been performed in connection to two ongoing research projects financed by EU (Baltic Compass) and SIDA. It is supplemented with interviews with Swedish agricultural consultants and travel reports from two occasions when I had the opportunity to discuss with Russians active within the agricultural sector. Different hypotheses were investigated and discussed. The environmental debate in Russia is quiet and there is a widespread approach that economic profit always trumps environmental concern ? a Soviet heritage that influence the Russian agriculture considerably. The Russian legal acts on stable manure management focus mainly on sanitary questions and only secondary on nutrient leaching.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

During Spring semester 2011, Linda Engstrom and Malin Heder performed ?Golden Ratio?, a thesis which included 22.5 hp. The thesis followed the syllabus for the Degree Project for degree of Bachelor of Science in Innovation and Design Engineering (MSGC12) which was a unit in the Innovation and Design Engineering program within the Faculty of Technology and Science at Karlstad University.The client was Crem International AB, a company located in Åmotfors that develops the design, manufactures and markets coffee machines. The supervisor at the company has been Peter Larsson and supervisor at Karlstad University has been Monica Jakobsson. Examiner for the thesis has been Professor Fredrik Thuvander at the Faculty of Technology and Science at Karlstad University.Crem International AB controls a patent, representing a new technology to streamline and minimize use of energy during the coffee preparation and results in a good coffee quality.

This report treats whether it is viable to invest in solar heating to heat the therapy pool at Östersunds Rehabcentrum. The rehab center is owned by the county council of Jämtland and is located on Solliden in Östersund city. The solar heating where supposed to be a complement to the district heating that was heating the pool in the current situation. Later, it however showed that this was not the case. The pool is currently being heated by a radiator circuit that is being heated by the district heating.

Grasslands which have been actively managed for a long time and which in modern times have not been subject to cultivation such as fertilization are called semi-natural grasslands. These rare and species-rich areas hold an ecological, biological and historical value and if the management stops these areas will likely diminish. More effective agricultural systems and a declining number of grazing animals have in Sweden, among other countries, made semi-natural grasslands less valuable as foraging areas. Shrubs and fast growing plants rapidly colonize abandoned semi-natural grasslands, threatening biodiversity. The objective of this experiment was to determine the effects of breed and season on diet composition, with special reference to four competitive species found in wet areas ? in cattle grazing heterogeneous semi-natural grasslands ? and thereby contribute to improved management of these areas.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

This paper is a critique of an article in the Swedish magazine Filosofisk Tidskrift (Philosophical Magazine), in which professor Per Bauhn maintains that there is something wrong with having a group perspective in moral and political matters. In this article Bauhn makes three conclusions. The first one is that you violate Hume's law if you draw the conclusion that something is an oppression only from descriptive premises, which for example communitarians does according to Bauhn. He argues that ?oppression? is a normative term, and therefore it requires at least one normative premise.

Syfte: Debatten kring revisorers oberoende har pågått länge. Idag är frågan om revisorers oberoende en av de viktigaste frågorna inom redovisning vilket delvis beror på de företagsskandaler som inträffat under senare år. Tidigare studier visar att sociala identifikationer kan utvecklas vid nära relationer vilket både kan ha en positiv och en negativ påverkan på revisorers oberoende. För att utvidga tidigare studier har vi lagt till personlig identifikation för att studera detta på individnivå. Vi har även valt att lägga till en faktor, det karismatiska ledarskapet, för att undersöka om detta påverkar samtliga identifikationer.

Aspen (Populus tremula L.) and goat willow (Salix caprea L.) are two important tree species in the aspect of nature conservation. Due to the elimination of forest fires, a former negative attitude towards deciduous trees in forestry and a strong herbivore pressure, these tree species have been negatively affected during the last fifty years. The aim of this study was to investigate whether the occurrence of aspen and goat willow could be related to either human impact or to site properties, such as ground moisture and vegetation type. A side study included an inventory of a number of cyanobacterial tree lichens on aspen and goat willow in order to try to relate the occurrence of these lichens species to stand history and stand properties. The study was performed in Hamra State Forest in northern Dalarna. Nature reserves were compared with stands in managed areas.

The goal of this project was to together with Cochlear Bone Anchored Solutions AB develop a new cleaning tool for their Baha?systems. Cochlear BAS AB is a daughter company to Cochlear Limited based in Sydney, Australia. Cochlear BAS AB is situated in Gothenburg and with its 150 employees develop and manufacture the Baha?system.