Syftet med denna studie är att identifiera styrkor och svagheter i byggandet av varumärket Asea Brown Boveri, ABB i Storvik. Det ska vidare påvisa om varumärket bör ompositioneras i kundernas sinne, och i så fall hur denna ompositionering skulle kunna åstadkommas. Studien baseras på litteraturstudier samt intervjuer med sju externa kunder och två interna medarbetare på ABB. Resultaten visar på tydliga brister i varumärket inom projektarbeten medan de inom ramen för service och reparationer har en relativt stark position på marknaden. En ompositionering av varumärket är därför nödvändig, vilket kan åstadkommas bland annat via utökade resurser och åtgärder inom marknadsföringen..

Active ownership is widely regarded as positive for the development and performance of businesses. In this paper, we investigate the impact of ownership concentration and owner identity on return on equity (ROE) in Swedish companies between 1986 and 2008, and show that active ownership might suffer from opposing effects. We find evidence, albeit weak, that ownership concentration has a positive effect on profitability, but that it levels off at high levels of ownership shares. Furthermore, we propose that family ownership has a negative effect on profitability. Our results are dependent of choice of statistical method, but show nonetheless a need to reevaluate what seems to be a universally positive view of active ownership..

A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.

The general consensus is that the gap between the Swedish variable mortgage rate and the repo rate has increased over the last years. Although the Riksbank in recent times has cut its base rate, many banks have chosen either to leave the interest rate on variable mortgages unchanged, or they did reduce it but by less points than the reduction in the repo rate. The linear relationship between the repo rate and the variable mortgage rate has changed over the last decade and the mortgage margins these days are relatively high. This can somewhat be explained by the new rules introduced in the bank sector requiring banks to increase liquidity and equity. Since mortgage loans play an important role in banks? lending business it is of interest to gain knowledge in whether a repo rate reduction latterly has generated a limited affect on the banks lending rates..

It has been even more important in the forest sector in recent years to look at the whole chain from suppliers to end users, to improve operations and improve performance and the profits of the company. The research and development have been concentrated on the buyer?s market and product development, probably because this research has capability to give an increased cash flow. But to obtain stability and continuity in the production and selling units, the suppliers should also be investigated. The aim of this thesis is to study a one company's existing suppliers of roundwood and investigate the differences and attitudes they have about the company offerings.

Olika teorier kring varumärkeshantering och varumärkesbyggande ställs mot empiri och sekundärdata från tre fallföretag som bytt eller ska byta namn. Empirin är insamlad via kvalitativa intervjuer under våren 2006. Fokus ligger på huvudfallet, E.ON, och hur deras namnbyte gått till och vad det fått för konsekvenser på företagets varumärkeshantering. Resultatet diskuteras utifrån överförbarhet och förslag till fortsatt forskning. Det innebär i korthet att ett namnbyte påverkar flera aspekter av ett företags varumärkeshantering bl a såtillvida att arbetet med att skapa varumärkeskännedom initialt intensifieras.

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.

Denna uppsats behandlar varumärkesassociationer samt dess påverkan på varumärkeskapital. Uppsatsen är genomförd som en fallstudie och undersöker hur det svenska telekommunikationsföretaget Tre tolkar konsumenters associationer till varumärket Tre. Detta jämförs sedan med de varumärkesassociationer som föreligger kring Tres varumärke på marknaden.Varumärkesassociationer formas primärt hos konsumenter och är således inte enbart en process som företag styr. Detta innebär dock inte att associationerna är opåverkbara från företagets sida. En central faktor som påverkar skapandet av varumärkesassociationer har i denna uppsats påvisats vara konsumenters kontakt med företaget, där framförallt den första kontakten tenderar att forma associationerna.

The authors of this paper intended to study and compare local secondary schools(municipally owned schools) and independent secondary schools(privately owned schools) in Stockholm County. The purpose oft his paper is to explore how secondary schools market themselves and whether the view and use of marketing is different between municipal and independent secondary schools. The essay is by nature multi-case study and interviews were conducted with representatives from four high schools, two municipal and two independent, one representative from Education Committee and one from Privet Schools? Association.The introduction of School reform in 1992 enabled opening of privately owned schools and empirical datas hows that before 1992 secondary schools did not have the same extent of competition and the need of marketing was not widespread, but today there is fierce competition among secondary schools. The introduction of School reform changed the conditions for the Swedish school market, greater freedom of choice led to atougherfight for the students, which in turn increases the competition between secondary schools.

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

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.

Abstract Uppsatsen behandlar ämnena organiatorisk förändring samt varumärkesladding. Även identitet, profil och image diskuteras. I arbetet har vi använt oss av Lindex som fallföretag. Omladdning av ett varumärke blir aktuellt när märkets brand equity stagnerat eller när företag önskar förändra de värden som är kopplade till varumärket. Detta tillsammans med en organisatorisk förändring har varit aktuellt i vårt fallföretag Lindex.

Under de senaste åren har barnklädesbranschen och dess aktörer upplevt en kraftigt ökad efterfrågan och utbud på marknaden. En högkonjunktur och en trend där förstföderskorna är äldre gör att barnfamiljerna har stabilare ekonomi. Konsumtionstrender visar även ett ökat fokus på familj och personlig identitet där småbarnsföräldrar gärna spenderar pengar på barnkläder. Dessa fenomen har bidragit till att det finns stora möjligheter för små barnklädesmärken att etablera sig på marknaden. En marknad där det även råder hård konkurrens och stora modejättarna drar stora fördelar då de kan konkurrera med pris.

Det finns en låg grad av mångfald i svenska börsbolagsstyrelser. Enligt omfattande studierförbättrar ökad mångfald en grupps kreativitet och prestation. Syftet med studien är attanalysera hur mångfaldsmåtten åldersspridning och kvinnonärvaro i svenskabörsbolagsstyrelser kan påverka vd:s position, eftersom grunden för ett framgångsriktjämställdhetsarbete ligger i ett företags ledningsgrupp med vd som främsta representant.Studien inkluderar samtliga kvinnor som varit vd:ar på börserna Nasdaq OMX Stockholmoch NGM Equity och en jämförelsegrupp av manliga vd:ar som haft förtroendeperioderunder liknande omständigheter som kvinnorna. Resultatet visar ett samband mellan kvinnligstyrelsenärvaro och förlängd förtroendeperiod för vd:ar, i synnerhet för de kvinnligavd:arna..

Social media has changed the way that corporations can communicate with their target groups. Instead of using one?way communications that has been significant for traditional massmarketing, social media has given corporations the possibility to truly interact with their clients and through the interaction build strong relationships. The interaction is an ideal process for corporations to create brand associations and strengthen their brand equity to position their brands in the minds of the consumers. But social media is also a devious medium because everyone are invited to contribute their opinion and news travel fast in social atmosphere, success and crisis can appear fast and out ofnowhere.