Vi har funnit att fyra faktorer tillsammans kan bidra till ett ökad CTR. Dessa är: design/utformning, målgruppsanpassning, involvement och varumärkeskännedom.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

Tillsammans med en muntlig presentation ingår den här rapporten som examination i kursen Examensarbete i ADB, 20p vid Högskolan i Skövde. Kursen är det sista momentet på det dataekonomiska programmet.Syftet med undersökningen, som genomfördes i samarbete med företaget Arthur Andersen i Stockholm, var att utvärdera om Change Management kan användas som stöd vid införandet av informationssäkerhet i olika organisationer. Dessutom skulle undersökningen visa lämpliga mått för att kunna mäta resultatet av införandeprocessen.Med hjälp av besöksintervjuer av personer med erfarenhet av arbete med informationssäkerhet, gjordes en kartläggning över hur införandet av informationssäkerhet går till idag. Kartläggningen låg sedan till grund för en jämförelse med metodstegen i Change Management. Resultatet av arbetet blev en utvärdering av om Change Management är lämpligt som stöd vid införandet av informationssäkerhet..

The main objective of this thesis is to study the brand manager?s role within a global business to business (B2B) company. In order to meet the main objective we have chosen to study and analyse one global B2B company, Alfa Laval AB, Alfa Laval DK, Alfa Laval PL and its co-partners such as an advertising agency. We have also studied three global business to customer (B2C) companies, Mars, Unilever and Nestlé, to get a picture of brand managers? role and responsibilities within the B2C environment which is already quite far ahead in the development of the brand management thinking..

Tourism in the Arctic and Antarctic is increasing rapidly. In both Polar Regions, the cruise tourism is predominant. Several of the tour operators arrange trips under the banner of ecotourism, meaning that the trips should be ecologically sustainable. To ensure ecotourism standards there are different types of certifications; for cruise travels in the Arctic there is AECO (the Association of Arctic Expedition Cruise Operators) certification, and for travels to the Antarctic IAATO (the International Association of Antarctic Tour Operators). Promoters of ecotourism argue that these trips are important because they create support for conservation work among tourists making them ?polar ambassadors?.

?Ecosystem services are the ecosystems direct and indirect contributions of ecosystems to human well-being.? In order to reach the generation target and the environmental objectives it is important to increase the awareness of biodiversity and ecosystem services and it?s importance to human welfare and simultaneously highlighting the value of ecosystem services. The value of ecosystem services should be integrated into economic standpoints, political considerations and other decisions in the society. In today?s society there is a problem concerning that the value of ecosystem services are not considered in economic terms, which can result in solutions that are unfavorable for our welfare (Ministry of Environment, 2012).

Tidigare studier har visat på att en finansiell kris leder till en minskad förekomst av earnings management som anses vara ett stort problemen i modern redovisning. Denna uppsats undersöker earnings managements förekomst bland svenska företag och hur den påverkas av en finansiell kris samt om det finns skillnader mellan olika branscher. Vi använder en modifierad variant av Jones modell för att mäta de diskretionära periodiseringarna, som likställs som earnings management, och jämför sedan förekomsten av earnings management före och under krisen samt mellan de fyra branscherna som studerats. Vi finner inte några skillnader i earnings managements förekomst innan och under finanskrisen men vi kan se att branschen Sällanköp i större utsträckning än övriga studerade branscher bedriver earnings management. Vår förklaring till detta är att övervakningen av företagens redovisning är generellt sett bra vilket minimerar möjligheten att bedriva earnings management men att det kan finnas brister för branschen Sällanköp..

The purpose of this study is to investigate witch knowledge and thoughts children will have about the term of floating and sinking, and witch possibilities there is to make various knowledge visible in preschool physics through playing with water. The study also concern the differences and similarities between two different groups of age who have participated in the study. The study was carried out by an activity with participant observation and feedback interviews afterwards. The result shows that the possibilities to physics are many in preschool. The children expressed new thoughts and ideas who concern other phenomena in physics during the investigation and discussed similar experiments and material to examine.

In the next few years the pollutants loading at the Slottshagen wastewater treatment plant in Norrköping is going to increase due to the reason that one of the waste water treatment plant in the district will be shut down.A survey of how these different pollutants are divided in the treatment process is therefore necessary for mapping out both the loading and treatment efficiency.This can be achieved by studying mass balances.Mass balances were carried out for the water treatment process for the mechanical/chemical,biological and the chemical stage.The mass balance studies show that the treatment efficiency was very good. However in order for the mass balances to be quite consistent and to ensure complete coverage of results and conclusions i.e. more reliable results, sludge samples should be collected and taken at different times per day and the influent rate should be investigated.In this work mass balance has been set up in order to illustrate and identify the factors that should be considered and taken care of for further estimation using mass balances in the future. Furthermore this survey results in a calculating model for the mass balances at thisplant.This calculating model is used as a tool to facilitate future calculations for mass balances for the water treatment process at Slottshagens wastewater treatment plant.Moreover it provides a basis for carrying out further estimation of the treatment process in the near future.In this project the importance of some operating parameters was also taken in consideration.This calculating model can be modified so that calculations of such operating parameters i.e. sludge loading and sludge age can be easily performed.Such information can be used further to evaluate different operation alternative in order to ensure an optimal use of the treatment process with in the plant..

Lerbodaälven is a river in the municipality of Kil which, due to high phosphorus content is not meeting the requirements for good ecological status according to the Water Framework Directive. The purpose of this report is to investigate the causes for the high content of phosphorus that has been measured in Lerbodaälven between 1995-2010. Four questions will be answered in this report. 1. Does the sewage treatment work affect the phosphorus level in Lerbodaälven? The result from the time series analysis shows that the sewage treatment works have a small impact on the phosphorus level in Lerbodaälven.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Att sätta personalen i fokus en modell om att möjliggöra för medarbetare? En fallstudie av Svenska Mässan.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

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The management of assets in organisations today can be a challenging task and optimising their usage is critical to ensure maximum profit. For rental businesses offering tangible products efficient management of movable assets are an essential part of the business strategy. The main purpose of this study is to investigate how asset management and asset information management can be carried out in rental businesses and in what ways information technology can support it. By doing a literature review combined with a case study where three rental businesses and their use of information technology were examined we could identify several important aspects regarding asset information management. The results we have found is that rental businesses with a high degree of digitization in existing asset information management systems are able to rationalize existing work processes, which in some ways changes the roles of employees.