The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The underlying aim of this paper is to find out how the management and employees in a grocery store on a relatively small community in Sweden is experiencing Technology-Based Self-Service (TBSS), and self-scanning. And how store management and employees experience that the self-scanning ability is received by their respective consumers. Several open individual interviews were conducted with the administrative head of sales and various employees working at different departments at Coop Forum in Skara In offering self-scanning, we believe that the store provides consumers with an opportunity to perform their daily purchases by an easy and flexible approach, which we believe will have a positive impact on the entire store visit. A positive store visit, we believe play a major role in consumers choosing to do their shopping in the store.The issue to be elucidated in this paper is; How do management and employees in a grocery store perceive that self-scanning influence consumers' purchase and the service the shop offers? Why would a supermarket use self-scanning as part of the service they offer to their consumers? The report concludes the similarities and differences experienced by administrative sales manager and employees compared to previous research on the subject.

The aim of this study is to explore if and how library managers market their competence in communication with local politicians. It is also our aim to find a definition of the competence of librarians. The report identifies and describes problems and possibilitieswith marketing of competence to politicians on the basis of one Swedish municipality's library managers. In order to fulfil this aim we have used a literature study on marketing, competence, the political process and the librarian profession. We have alsocarried out an empirical study where we interviewed ten library managers in onemunicipality, seven politicians in the same municipality and ten representatives for central professional organisations mainly in Sweden.The results are that most library managers don't market their competence because they don?t believe in marketing competence.

This Bachelor thesis is a case study that explores the possibilities and complications to use social media in marketing purposes. The case involves a company that sells garments for men. The company, named Mouli, has decided to use social media as their marketing platform. The company makes an interesting case, since they are still quite new on the market and have all the possibilities to succeed.The purpose for the thesis is to examine Mouli?s use of marketing in social media and to evaluate what could be done to amend the communication.

The purpose of this thesis is to examine whether Swedish, Internet-based travel agencies, acting on a consumer market are working towards creating added value for their customers. If that is the case, how and why do they use such a mode of operation.The theoretical framework was based on Grönroos´ ?Augmented service offering?, which treats added value as an addition to the core service. The services offered on five of the larger companies´ websites on the market were examined and 3 representatives of the five companies were interviewed.The study shows that 2 of the examined companies did not produce any added value, while 3 of the companies did produce added value for the customer. The added value was generated through packaging of core-, facilitating- and supporting services for the purpose of differentiating the company towards competitors and generating service fees..

The aim of this master's thesis is a comparative study on units for civic information in Göteborg. The study is based on a project currently in progress at the main public library in Göteborg. It is observed that according to the library's mission statement the library aims to become the most competent intermediary of civic information in Göteborg. This statement suggests a competitive strategy towards other intermediaries of civic information. The mission statement does, however, also state that their goal is to be obtained in cooperation with other intermediaries.

Mitt examensarbete behandlar frågeställningen om hur synen på ett bra barnprogram skiljer sig åt hos public service kanalerna, TV4 och övriga kommersiella kanaler? Detta berör också frågor om vem som egentligen avgör vad som är bra barnprogram; är det producenterna eller mottagarna? Jag har valt den här frågeställningen där för att jag har en nyfikenhet på och ett intresse av hur barnprogrammen skiljer sig mellan kanalerna och hur de kommer att se ut i framtiden.Public Service syftar till att ge allmänheten en särskild sorts berikande programutbud inom radio- eller teveverksamhet. Termen public service har flera olika betydelser; Ofta används den för att beteckna de företag som finansieras av någon slags tv-avgift, har ingen eller begränsad reklam och/eller är statligt ägda/kontrollerade.  Det är idag ett turbulent läge för Public service och trycket från de kommersiella kanalerna har sannolikt en inverkan på programverksamheten. Under arbetets gång har det slagit mig vilken stor inverkan producenter och inköpare har på begreppet ?bra? underhållning. Jag har tittat på befintliga barnprogram och gjort en semiotisk analys av dem.

Market capitalism sets the conditions for how the world is conceived, experienced and organized at various spatial scales (global to local). Currently, competitiveness, entrepreneurship and economic growth are key values that shape how the world is conceived, experienced and organized. Discourses of place marketing, place branding, and the construction of places as (economic) products, are part and parcel of the heightened commodification of space. Tourism has been a major factor in the commodification of place and space. More often than not, tourism has been seen as a possibility for peripheral places, in their struggle finding new ways towards development.

Operators and Internet service providers invest in broadband to be able to deliver new services that require higher data transmission rate. A way to make this possible is to use ADSL, Asymmetric Digital Subscriber Line, as the access technology. To be able to handle this technology, the service providers should do a pre-qualification. Methods and tools are needed to analyze the local copper lines and decide if these qualify for ADSL with respect to service availability and possible bandwidth through the lines. This report brings up some methods for pre-qualification of ADSL, the important quality parameters and how to gather them from the available services today.

Westhelicopter INC. has an aviation workshop providing qualified helicopter maintenance in accordance with PART-145. Maintenance and administrative base is situated in Luleå at Kallax airport. The types that Westhelicopter INC are currently authorised to service are: Eurocopter AS 350 Base/Line Maintenance, Eurocopter EC 120 Base/Line Maintenance and Robinsson R44 Base/Line Maintenance. The thesis work has been to make new maintenance programme for Westhelicopter INC. This maintenance programme will be used to follow-up the time of the components, service bulletins and ADs.

The purpose of this study is to analyze and specify the characteristics of servicescapes in the hotel industry and its role when building a brand. Further, the aim is to put forward how Management in this sector strategically utilizes the location to manage the staff in order to help build a strong lasting brand. To fulfill our purpose we have targeted one overall question - What purpose does servicescape have when building a solid brand name in the hotel sector?In today?s society brands play an integral part in influencing our buying behavior and are now considered to be a new business tool to communicate a business trough. Also services have become a widespread phenomenon, which is seen as a competitive tool not only for companies in the service sector.

Till följd av en ständigt ökad konkurrens blir det allt svårare att som ny aktör att ta sig in på olika marknader. Vad som däremot kan underlätta etableringsprocessen för nya företag och varumärken är att associeras och förknippas med redan etablerade och välkända varumärken. Företaget gooh! är ett nytt måltidskoncept som funnits i drygt två år och är ett samarbete mellan Lantmännen och Operakällaren. Det intressanta här är att företaget gooh! har två kända varumärken som medverkar och står bakom konceptet.I den här uppsatsen kommer vi att undersöka hur Marketing mix modellens faktorer påverkar en konsuments första köp av en gooh! produkt, med syfte att se om någon av dessa faktorer är mer viktig än någon annan samt att se hur dessa samverkar med varandra. Vi vill också i denna uppsats se hur konsumentens första köp påverkas av att två starka varumärken står bakom konceptet gooh!.Undersökningen baseras på en kvantitativ undersökning där vi slumpmässigt frågat 50 konsumenter som alla handlat i en och samma gooh! butik.Resultaten vi kommit fram till i denna undersökning tyder på att den valda ?platsen? av butik, dvs.

This master thesis is a study of a new electronic library reference service-project called Speak instantly to a librarian and the purpose of the thesis is to investigate a new electronic reference service and how the librarians who work with it experience it. This should be seen from an informational society point of view. The study is conducted from two questions: - What needs do the libraries have and how do they argue for the project and the chat-reference service Speak instantly to a librarian? - How do the librarians experience the personal work situation in the new reference service, and its use of chat technology? Together with interviews of a selected group of librarians from the public libraries of Göteborg, Malmö, Nacka and Stockholm, this thesis includes aspects such as the theory of the informational society by Manuel Castells, as well as literary studies of the history of library reference, the development of electronic reference service and the virtual library, and the background and the beginning of the studied project Speak instantly to a librarian. The thesis also contains an overlook of other similar library projects in the United States of America.

Diversity Marketing eller mångfaldsmarknadsföring är ett fenomen som har spridits från USA till andra delar av världen senaste decennierna. Etnicitet och kulturell tillhörighet uppfattas allmänt påverka bland annat konsumtionsmönster och individers preferenser. Det innebär att etnicitet har kommit att bli en segmenteringsvariabel och uppfattas vara ett tillämpbart marknadsföringsverktyg. Vår utgångspunkt för uppsatsen är att etnicitet och kulturell tillhörighet inte problematiseras i de sammanhang där Diversity Marketing förekommer. Dessutom finns det en direkt risk att en betoning av till exempel etnicitet bidrar till att individer kategoriseras och fastnar i oföränderliga identiteter.

Den offentliga sektorn är en viktig arbetsplats och utgör en funktion i att stärka välfärden.För att verksamheterna ska fortsätta att utvecklas är det av största vikt att välfärdssektornarbetar för att stärka och utveckla ledarskapet. Vår uppfattning är att delar av de problemsom den offentliga sektorn idag kämpar med grundar sig i att den inte aktivt förvaltar ocharbetar med identiteten. Det är ett arbete som innebär att på ett effektivt sätt förhålla sigtill sina intressenter. Syfte med denna uppsats är att belysa komplexiteten i ledarskapet,utifrån valda teorier kring struktur, kultur, identitet och kommunikation vill vi vidareförsöka identifiera eventuella likheter och skillnader mellan olika verksamheter i enkommun som kan hjälpa till att beskriva komplexiteten. Vår förhoppning är att dettaperspektiv kan bli ett bidrag för ledarnas fortsatta arbete med utvecklingen av denoffentliga sektorn.