This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

A growing number of companies realise that to achieve their environmental goals and satisfy stakeholder expectations, they need to look beyond their own facilities and to involve their suppliers in environmental initiatives. A life cycle approach means that the production system should be optimised as whole, across national boarders and individual organisations taking part all the way from extraction to disposal. This study is a Life Cycle Inventory of resources used when producing a piece of cotton garment and the method is based on the standardisation series of ISO 14040-43. The area of study, Tamil Nadu the most southern state of India, accounts for more than 90% of India?s knitwear exports to Western Europe.

Att köpa ekologiskt är ingen ny företeelse, men i takt med att både e-handel och efterfrågan på ekologiska varor konstant ökar så behövs det stöd för designers för att kunna möta dessa utmaningar. För att kunna designa e-handelswebbsidor med ekologiska valmöjligheter krävs förståelse för användaren och dess behov. Genomatt kartlägga målinriktade beteenden går det att påvisa när en användare är mottaglig för ett ekologiskt val på en e-handelswebbsida. En mental modell byggs utifrån användares målinriktade beteende och denna kan användas som stöd av designers för att förstå när en användare är mer mottaglig för ekologiska val på en e-handelswebbsida. Denna studie resulterar i en identifiering och kartläggning över när en användare är mer öppen för ekologiska val..

Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

The purpose with this study is that examine if the contingency factors as sort of market and competition can affect the companies, which means of control they apply..

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

Syftet med detta arbete är att studera ur olika synvinklar vad som gör en plats attraktiv och tillgänglig. Arbetet utgår från en fallstudie av det planerade kajstråket Borgmästarebryggan i Karlskrona. Genom analyser av resultaten från inventeringar, observationsstudier, intervjuer, dokumentsanalyser och beprövad praktik undersöks de bakomliggande faktorerna till Borgmästarebryggan, planens överensstämmelse med kommunens mål för att skapa en attraktiv och tillgänglig plats. Därefter kommer en kritisk läsning av planförslaget att utföras med grund i forskning och teorier om attraktivitet och tillgänglighet. Borgmästarebryggans tänkta utformning skapar många goda förutsättningar för att bli en attraktiv och tillgänglig plats för allmänheten.

The purpose of the study is to examine how retailing trough brand owned outlet stores effectsthe fashion brand. The problem that the essay is aimed to solve is how the fashion brand isinfluenced by selling through outlets and what opportunities and risks it has on the brand. Thestudy has been carried out by qualitative methods using interviews to answer the questionformulation. Three empirical perspectives have been chosen; an expert-, business- andconsumer perspective which have been linked up with three applicable theories. The fashionbrand Acne and its two stores; the flagship store and the outlet store have been chosen as acase study.

This reports purpose is to give a general view on how to handle information collectedthrough photogrammetry and laser scanning with the help of UAS. The report ismade in collaboration with WSP Group and will briefly describe howphotogrammetry and laser scanning, also known as Lidar, works and how those areused in the construction business today. Then the focus will be on how gathered datais handled today, how outsourcing of data should be approached and if there are anyconsequences if data is handled in the wrong way. Interviews have been made with allparts in the UAS business. That includes authorities as Transporstyrelsen,Försvarsmakten.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

Vi har funnit att beräknat kundunderlag, geografiskt läge, utbudet av kompletterande butiker i närheten, hyres-/lokalkostnader, konkurrenter, tillgängliga parkerings-platser samt lokalerbjudande från fastighetsägare var de mest betydelsefulla faktorerna vid lokalisering av detaljhandelsföretagen i Ronneby och Bräkne-Hoby. För detaljhandelsföretagen Dressmann, Karlsson, Matex var det främst de lämpliga butikslägena i centrum av Ronneby som påverkade besluten om lokalisering. För detaljhandelsföretaget Överskottsbolaget var det även läget, och i detta fallet var det placeringen av butikslokalen vid knytpunkten med stark trafikerade vägar, den mest betydelsefulla faktorn. Ronneby Kommun samt ABRI spelade viktiga roller vid utvecklingen av Ronneby som handelsstad samt orten Bräkne-Hoby under perioden 1998-2003. Under åren 1998-2001 genomfördes ett ?centrumprojekt? i syfte att uthyra tomma lokaler avsedda för detaljhandelsverksamhet. Beträffande framtida inriktning samarbetar näringslivsenheten i Ronneby Kommun med Ronneby Handels- och Intresseförening i syfte att skapa en tjänst som centrumledare, vilken skulle analysera handelsutbudet samt hitta eventuella områden som behöver förstärkas. ABRI spelade en viktig roll vid lokaliseringen av detaljhandelsföretagen i det nya köpcentrumet Handelsbyn Futurum i Bräkne-Hoby.

Sustainable beef and milk consumption. The consumption of beef and dairy products in Sweden is high. A lot of greenhouse gases are emitted from the production of these products. The production of beef in Sweden has decreased but the import has increased. The number of dairy cows has decreased while beef-production with suckler-cows has increased in Sweden.

Customer Relationship Management (CRM) ämnar hjälpa företag att förstå kunders beteenden för att möjliggöra förvärvandet av nya kunder, underhålla befintliga relationer samt skapa lojalitet. Förståelsen för hur företag bör hantera kundrelationer har fått stor uppmärksamhet under de senaste åren vilket har utmynnat i relationsmarknadsföring på one-to-one nivå. ICA är det enda företaget inom den svenska dagligvaruhandeln som erbjuder sina kunder skräddarsydda, individuellt anpassade erbjudanden. Denna uppsats syftar således till att undersöka hur ICA använder CRM i ett försök att skapa mer lönsamma kundrelationer genom one-to-one marknadsföring. Studien genomfördes huvudsakligen genom intervjuer med två nyckelpersoner inom CRM på ICA.

En sammanfattning av uppsatsen på maximalt 8000 tecken..