This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

Establishment can be described in many terms. This term is about a company that is establishing on the European market. For many companies, this can appear as a difficult, time- and resource taking process but to advance and develop it is not enough to have a good position on the Swedish market. The company Akzo Nobel Nippon Paint AB, which this composition is about, has taken the risk to leave the home country and explore the unknown. The process was careful and long-termed but also profitable.

Som ett led i utvecklandet av 24-timmarsmyndigheten kommer Luleå kommun att införa självservicetjänster genom att automatisera gymnasieansökningen via Internet för alla 9:e klassare. Denna satsning hoppas kommunen främst kommer att resultera i ökad service för eleverna och deras föräldrar samt ökad kvalitet på de uppgifter som eleverna lämnar ifrån sig. Då vi författare anser att kvalitet och service är subjektiva begrepp så har vi valt att undersöka Luleå kommuns, elevers och föräldrars syn på service och kvalitet i relation till den Internetbaserade gymnasieansökan samt hur dessa grupper definierar begreppen service respektive kvalitet och i vilken mån deras synsätt överensstämmer respektive skiljer sig åt. Några slutsatser som vi har kommit fram till är följande: ? BUFs, elevernas och föräldrarna definierar service som tillgänglighet och förbättring, vilket innebär att de ser service som någon slags aktivitet som servar dem på ett eller annat sätt.

Problem:How should a smaller investor behave when investing in the stock market and what knowledge should he have about the business he´s investing in? Purpose:The purpose of this thesis is to give the smaller investor a tool for investing in the stock market. The thesis aim to illustrate, through key ratios, what companies an investor should look for when investing in a company. Method:By studying already existing theories and then apply them on the thesis. The theories was then developed and refined to evolve to the finished thesis.

Studies have shown that mergers and acquisitions often fail and that a reason to this might be that investment banks do not take any responsibility for the post merger integration. Despite this there have been no studies of the potential benefits of an investment bank taking a holistic approach to the M&A-process and including post merger integration in its service. This study identifies a couple of investment banks that does this and calls them holistic investment banks. In M&A-theory a successful process is often described according to so called success factors that need to be fulfilled in order to achieve a successful result of the merger or acquisition. The business model and work approach of one holistic investment bank is analyzed in this case study on the base of seven success factors from established theories.

The aim of this MA thesis is to examine how users regard and receive the services offered by a specific public library. We also examine what the conception of service means to the users and how they perceive this service being offered by the library. We look upon if and to what extent the service conception depends on contact with the library staff. The methods used are qualitative interviews and analyses of documents directing the library activities. The public library we have examined in this respect is the public library of Västerås.

Utvecklingen går mot alltmer distribuerade IT-system, där ett flertal datorer kommunicerar med varandra. Detta gäller även försvarsmaktens ledningssystem. I dessa öppna och distribuerade system är olika säkerhetsfunktioner kritiska. En av dessa är att kunna verifiera identiteten hos den part som kommunikationen sker med. Detta görs oftast med hjälp av asymmetriska kryptooperationer, där identiteter kan verifieras med hjälp av öppet publicerade autentiseringsnycklar.

Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

The purpose of this BA-thesis was to learn the differences in news broadcasts between one public service radio channel and two commercial radio channels. To do this we used a quantitative analysis method to examine the content of the news broadcasts and then we conducted in-depth interviews with several people working with the different radio channels using a qualitative research interview method to learn their views on news and news broadcasting.We measured the differences between the channels in six areas: subject, headline, news presentation, gender, advertising and sources.Our two main theories were normative theory and media logic.The results found that there were several major differences between the public service radio channel and the two commercial radio channels. Apart from several important differences in the six measured categories we also found that the sound and tone in the public service radio channel was very different from the two commercial radio channels.We also found the public service radio channels news broadcasts to be more serious than the two commercials ones?..

Denna uppsats behandlar service, ett fenomen som har växt sig starkare de senaste årtiondena och som har kommit att bli ett avgörande verktyg för många företag för att kunna skapa marknadsfördelar. Att ett företag förvaltar mötet dem och kunden emellan på bästa sätt är ofta en kritisk faktor för att få kunden att återvända till butiken även nästa gång. Vissa företag är mer och andra är mindre beroende av ett bra servicesystem och därför är syftet med denna uppsats att undersöka huruvida serviceförväntningarna hos två olika kundgrupper liknar eller skiljer sig från varandra. Kundgrupperna som valts ut tillhör konfektionsföretagen, H&M som är en kedja i lågprissegmentet och Acne som är ett företag i högprissegmentet. Frågeformuleringen som besvaras i uppsatsen gäller som följer: Hur skiljer sig H&M-kunden från Acne-kunden i sina förväntningar på service i butik? För att besvara frågeställningen används en kvantitativ metod en så kallad muntlig strukturerad intervju som är riktad mot de två kundgrupperna.

Titel: Internprissättning inom offentlig verksamhet - En studie om Konsult och Service i Västerås stadProblem: Konsult och Service är en serviceförvaltning som tillhandahåller stödtjänster till kommunens förvaltningar. I dagsläget genomför de en förändring av sitt interna IT-pris. De forskningsfrågor vi ställer oss är:Vad använder Konsult och Service för internprissystem och varför detta system?Anser Konsult och Service att internprissättningen har medfört minskat resursslöseri?Ger internprissättningen en rättvis kostnadsfördelning, enligt Konsult och Service?Varför och hur förändrar Konsult och Service sitt interna IT-pris? Syfte: Syftet med denna magisteruppsats är att studera Konsult och Services internprissättning och den eventuella förmågan att minska resursslöseri och skapa en rättvis kostnadsfördelning med internprissättning. Syftet är även att beskriva den pågående förändringen av Konsult och Services interna IT-pris.Metod: En kvalitativ fallstudie har genomförts som bygger på sekundärdata samt intervjuer med tre personer som vi anser har bra kunskaper om internprissättning.Resultat och Slutsats: Konsult och Service använder sig av självkostnad, för att prissätta den interna handeln mellan kommunens enheter.

First time labelling occurred was when animal owners marked their cattle in order to distinguish the differences. The need for labelling was added when the trade had expanded during Roman times in order for the customers to know who manufactured their craft. Trademarks are characterized as a way to distinguish one's own product or service from someone else. The marketing purpose is to create an identity. The brand has an important role as an effective competitive tool for businesses.A brand can have many different functions, which will simplify a customer's decision making process in selecting a service or product.

Music streaming services are changing the music industry from the inside. After being struck by the piracy wave in the early 2000's, the industry was characterized by declining sales, layoffs, and a seemingly futile battle on what had become a culture of copyright infringement. After the successful launch of the music streaming service Spotify, the Swedish recording industry took a turn for the better. Music streaming services are creating both new opportunities and challenges to the music industry. This paper aims to study some of the opportunities and challenges concerning the creation of new music.

When a crisis hits a company, it is very important that the company communicate with its customers. Communication is important for a company in crisis because this is a way for the company to tell their side of the story and thereby try to get the customers to see things their way. Because mass media reaches a lot of people, it is a simple and fast way for companies in crisis to get their message out to the world. Mass media can be very useful for a company, but it can also be a problem. Mass media and companies in crisis may or may not have the same purpose with the communication.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.