Due to the well-developed rhetoric and the relative easiness to estimate costs, cost considerations are usually more in-depth than revenue considerations when discussing strategies impact on profitability. To avoid dysfunctional companies and poorly judged strategy decisions it is necessary to develop the rhetoric of revenue considerations.By collecting data from 230 respondents in a quantitative study of two grocery stores in Mora, the study aimed to assess the relationship between choice of generic strategy and self-reported buying behavior, considering differing decision-making processes of customers.The results of the study indicate that a differentiation strategy performs better than a low-cost strategy in terms of buyer frequency, number of goods and cost of purchase. However, due to a poor data collection method, the results are weak, and should therefore be questioned. The study indicates that reliability considerations for behavioral measures should be treated in the same respect as psychological measures, and therefore illuminates the need for new methods and measures to be developed..

This work consists of two studies. One is based on an inquiery to nurseries with production of woody plants, and the other on visits to gardencenters, primarily in Skåne but also in Stockholm. Inquieries where sent to 87 nurseries, 48 of them replied. The purpous of the inquiery was to make a thorough investigation of the ligneous production at the Swedish nurseries, what is produced and in what quantities. Within the inquiery was also a thorough look at the fruit tree production. This to be able to conclude what cultivars that are produced and how large part of that production that is certified according to the Swedish Board of Agriculture (SJV).

The knowledge development regarding in-store marketing has shown that influencing a consumer in a store setting is a powerful tool to change the consumer?s buying patterns. However, the store as a marketing channel lacks, in many ways, conducted academic research and according to marketing theory investments into in-store marketing tend to be taken without advanced marketing consideration. As a consequence, we have chosen to generate new insights into the field of in-store marketing by studying in-store demonstrations both from a behavioral and a mental dimension. Furthermore, we have also chosen to study how different consumers with different degree of loyalty and buying patterns are influenced by an in-store demonstration.This study aimed to obtain a better understanding of in-store demonstrations through breaking down the demonstration into its core elements and from these elements construct different types of demonstrations.

How can the object based art help us, as viewers and as makers, to access a supplanted emotional state?One way of positioning yourself within the corpus-field is to step outside the traditional borders of the field and aim for other values within the objects, such as a visible working process, a storytelling or an emotional relationship to the object.  It is a way of taking a step from the traditional silversmithing towards some kind of free undefined corpus-art.  To reach for suppressed feelings is one way to find an importance within the artistic work, to give it a purpose.By investigating the concept of the sublime and the surrealist movement I try to find examples on how you, both as a viewer and as a maker, can put yourself in an emotional/intuitive state.  Through interviews with Jewellery and corpus artists I get a maker?s perspective which I compare with my own reactions to their work.Works of art can be used as a catalyst to reach, and maybe also to process, unattended feelings. This creates a strong emotional connection to the work.  As a maker you can, for example, do this by working with it as a theme, or by using an intuitive working method.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Tasmania is a state in Australia, and is also the country?s largest island. It is separated from the main land by a 429 kilometer wide strait. Every year, a large amount of people, cars and goods are transported to the island using a government owned ferry line, which generates approximately 300 million Australian dollars to the state?s economy ,every year. This bachelor thesis investigates the possibility of reducing the fuel consumption for the ferry traffic to and from Tasmania, which would also reduce the overall cost.

Background: A large number of companies works as a link between manufacturers and final users. These companies buys and stores goods to be able to deliver when a need comes up later in the chain. The storage could have a negative effect on profitability and therefore places great demands on the management control systems. ABC as a method has been used with some success in manufacturing for over ten years. In wholesale companies the method is not frequently used.

The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

Packaging has had little impact in marketing literature. Research has focused on a single transaction approach. Lately researchers are looking at packages as a tool for brand building purposes. Thus, the focus is moving towards a multiple transaction approach, where packages can affect the consumer also after the purchase. For a range of goods extrinsic cues has been shown to have stronger effect on consumers' evaluation than intrinsic ones.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

Holmen Paper is one of Sweden?s leading manufacturer of paper, with two Swedish production facilities located in Norrköping and Hallstavik. The European continent constitutes the company?s largest customer base which makes the company?s distribution system an integral part of the business. Historically, much of the produced paper has been transported by vessels, as vessels allow large volumes of goods and deliveries to markets which are difficult to reach with other modes of transportation.

During the period 1905 to 1940 it was possible to get a loan from the state to buy land and build a small farm or a house in rural areas. This loan act and its effects have been studied earlier in different ways, but never as a total study for a geographic region. The region Malmöhus Län has been chosen. The purpose of this paper is to study in which parts of the area loans were taken and who sold the land that was used for these purposes. Earlier studies have looked at a larger geographical area for some specific years.

Background: The recent years in the Swedish Fast Moving Consumer Goods industry have been characterized by a palpable shift in power balance, favouring the retailers. Since the shift in power balance has strengthened the negotiation position of the retailers, the suppliers now have to, to a greater extent than before, accommodate to the retailers? goals, whether they be financial or strategic. Purpose: The aim of this study was to investigate how this recent power shift has affected the relationships of suppliers and retailers. This development has resulted in the rather new and unexplored area of retailer value, which this study further aimed to explore.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.