SammanfattningAv störst vikt vid en företagsförvärvsprocess är huruvida säljaren och köparen reglerar sina ansvarsområden och bestämmer gränser för riskövergången i köpeavtalet. Ur rättsäkerhetssynpunkt är det essentiellt att kunna förutsäga och identifiera riskerna redan vid avtalsslutet. Det ligger ofta i parternas intresse att så långt som möjligt reglera förutsättningarna redan vid ingående och utformning av ett köpeavtal.Syftet med denna uppsats är att undersöka samspelet och följden av att säljaren inför garantiutfästelser i ett köpeavtal kontra resultatet av att köparen faktiskt genomför en due diligence-undersökning innan ett köpeavtal kommer till stånd. Detta genomförs med utgångspunkt i diskussionen kring riskfördelning mellan avtalsparterna, köplagens regler om säljarens upplysningsplikt, köparens undersökningsplikt och den allmänna lojalitetsplikten som åligger avtalsparter.Utgångspunkten vid formuleringen av avtal mellan parterna anses vara det köprättsliga felbegreppet med dess utgångspunkt i köparens befogade förväntningar på det överlåtna objektet. En genomförd due diligence och införande av garantier i köpeavtal kan innebära att riskövergången regleras och de befogade förväntningarna preciseras vilket leder till förutsägbarhet och säkerhet för parterna att kunna förutse eventuella framtida risker.

This thesis treats how accountancy companies works to maintain customer relations. This is getting more important in the accounting business because there are several inner and outer factors available that may affect customer relations in this business area. The main question with the thesis is: How works accountancy companies with keeping customers?The purpose with the research was to investigate and identify which inner and outer factors that may be important from a company perspective to keep customers. Another purpose was to investigate if there existed any differences between the companies in how they are handling different factors like for example a law change and how it could affect customer relations.

The purpose of this paper consists of examining the different ways of thinking about death and life beyond death conveyed in the game Grim Fandango Remastered. This was done by using a theoretical framework consisting of a self invented definition of death called "Bodily death". This definition consists of common notions about death such as cessation of life functions like movement, metabolism, respiration and overall cessation of brain functions. It also included cessation of vital processes, which includes the ability to make energy transfer, making reparations, for example by cell replication, as well as the waste system of the body.  Besides this, the study examines the prevalence of dualism, a conception that views the soul essential to the individual's mental state. Two kinds of dualism were investigated, simple dualism with the assumption that the individual is made up of the soul, and compound dualism, where soul and body are dependent on each other for the survival of the individual.

The objective of this study has been to examine which significant values are of importance in the telecom sector today, and in a continuing perspective yet to be. To ensure the factors of relevance in the study, we have identified three purposes: - Our first purpose is to clarify the eminent values in the competitive market of the mobile phone operators today, and the reason for its importance.- The second purpose is to understand the function of the brand regarding to value creation and loyalty in the sector of mobile phone operators.- The third purpose is to explore the potential approaches for mobile phone operators to increase value.In this study, our approach has been a qualitative methodology by conducting seven interviews with respondents related to the telecommunication sector.As a result of the process, we find the need to divide the concept of value into two dimensions, which we entitle organizational related values and customer related values. We have found the values related to the characteristics of the market in aspects of its infrastructural features but also in regards to the homogenous core service.Our findings in the empirical data with support to our theoretical frame of reference, is the current highly important organizational related value of constant high result quality (well-functional technological aspect), and the value enhancer by a low price; the strategy of bundling also results in higher value. This result in customer related values that perceives as safeness, availableness and convenience. The brands are a significant source of customer related values with identity value, image value and assuredness. A continued advancement in process quality and individualization will imply greater customer related values of closeness, freedom and flexibility. .

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Bakgrund: Svenska transportföretag är utsatta för hård konkurrens från utländska företag. För attkunna överleva måste de svenska transportföretagen skapa mervärde åt sina kunder.Problemformulering: Vilka faktorer är viktiga vid utformning av tilläggstjänster för att svenskatransportföretag ska nå långsiktig överlevnad?Syfte: Syftet med detta arbete är att analysera och utvärdera transportköpande företags behov avtilläggstjänster.Metod: Uppsatsen har ett hermeneutiskt synsätt. Författarna använder sig av en kombination avkvalitativa och kvantitativa undersökningsmetoder för att generera en djupare förståelse ochmöjlighet att dra vissa slutsatser. Forskningsansatsen är deduktiv.Teorier: De teorier som används i uppsatsen är: Mervärdesteorin, Involveringsteorin, Nätverkssynsättet.Empiri: Empirin består av primärdata inhämtad via intervjuer och enkäter med representanter fråntransportköpande företag.Resultat/Analys: Vi har kommit fram till att majoriteten av de tillfrågade företagen i dennaundersökning har önskemål om att få ta del av transportföretagens tilläggstjänster och att eventuellti samråd med dessa även utveckla nya.Slutsats: Transportköpande företag är i hög utsträckning höginvolverade i transporter.

For many years, there has been a housing shortage in Sweden. Many have been expecting a construction boom in the housing sector, but that has yet to arrive. With the current legislations and guidelines surrounding modern, energy efficient housing; production costs have increased dramatically in recent years. As a result, having a negative effect on housing production despite the high demand for homes.This exam work is carried out on a construction project of Sjötorpshus AB and its purpose is to evaluate how to optimise the construction process for the production of a new residential settlement, "Kv.Hunden", located in Katrineholm. In an interview with the company's MD, Pär Knutsson, four main issues were defined to focus on.

The surface finishing technique called black oxidation is currently being used on thetool holders made of low alloyed tool steel produced by Sandvik Coromant. Blackoxidation isn?t considered a sufficient technique because it doesn?t make the toolholders look like the quality products that they actually are. The reasoning behind thisis that the tool holders can show signs of corrosion after prolonged storing times orin countries with high humidity and temperature. The corrosion doesn?t decrease thetool holders performance, but the customers might believe otherwise.

Those who have invested in apartments, i.e. tenant-ownership, within the city centre of Stockholm have gained a higher than expected return on investment due to a buoyant real estate market. During the latest twelve-month period, the prices have risen more than 20 per cent in the city of Stockholm, resulting in an increased wealth together with a higher debt burden among investors. The aim of this thesis is to investigate which factors determine the prices from a micro perspective, and to what extent. An attempt is particularly made to estimate the degree of capitalization of the monthly fees; a factor which has turned out to be important according to other studies; but also to construct pricing models in order to set target prices for apartments.

When the costs for a company increase it is normal to look for alternatives to lower thesecosts. One of the expenditure that farmers have is energy costs. The price for the energy mayvary because of the free market. To look at the possibilities for a farmer to invest in sunpower, to make the company less sensitive for the changes on the electrical market, isinteresting. The biggest part of the electricity that is produced in Sweden comes from a fewcompanies on the market.

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

This thesis describes how a cost reduction project was done on the Packsize ondemand packing machine EM7. The cost reduction was achieved by making minorredesigns of the EM7.The project began by studying the EM7´s structure and function by working on itsassembly line. A short literature study on the subject Design for Manufacturing wasalso done.By working on the assembly line and by speaking with staff from production anddevelopment departments, a number of ideas for reducing manufacturing costs arose.Estimations of the potential cost reduction size for each proposal were done incollaboration with vendors and the purchasing department. Based on the size of the cost reduction, technical risk, impact on the assembly lineand the development time the various proposals were ranked. The two highestranked proposals were selected for further development towards finished solutions.One of the ideas that were selected to develop in to a finished solution meant thatsome of the pneumatic valves were replaced with others.

The interest for functional strength training in golf has grown the last decade and scientists are always trying to find training stategies to improve the biomechanical aspects of the swing. Kinematic sequence contains a proximal-to-distal sequence order towards impact, and an effective kinematic sequence in the down swing begins with a rotation in the pelvis and follows by an activation in thorax, arms and club in the respective order. The rotational torques in the proximal segments wanders through the body and to the more distal segments to create an effective energy ? and power transfer at impact. The x-factor stretch is the seperation between the rotation in the pelvis and the thorax at the top of the back swing and at the beginning of the down swing.

Infringement of intellectual property rights often causes significant economic damage. The problem with illegal activity concerning counterfeiting is constantly increasing. The development has lead to constitute an extensive international activity which is harmful for intellectual propery owners, consumers and the society in general. Competing products tend to be increasingly similar to each other, with rather similar marketing-, sales-, and pricingstrategies. As a result, the trademark strongly affects consumers? selection-process during purchase.

Silviculture in young stands in Sweden is below the mark concerning what has to be done in the forest, and it is time to solve the problem. The problem will not be solved only by the private forest owners, professional help is needed. Skogsägarna Mellanskog is one of four forest unions in Sweden who wants to play a role and take responsibility for forestry in the middle of Sweden. This academic essay is based on a market survey sent to 350 forest owners in the Örebro district. 186 of them answered the questions, giving a response frequence of 53 percentage. The purpose of the essay is to find the determining factors which will make a forest owner to find a collaborator when planning and carrying out the silviculture measures in young stands. The result of the survey shows that the forest owners are anxious about the price and the costs. The costs have a severe effect if the silviculture measures in young stands will be carried out or not.