In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

The report aims to examine how property owners position themselves to reach their targetmarket, and which strategies they use when positioning their product. The investigation has beencarried out mainly in the form of a case study in which a number of interviews with Stockholmreal estate companies has been conducted, focusing on commercial property market segment.The interviews have resulted in identification of common and specific strategies among thecompanies. These strategies have been analyzed in the light of the theory by Philip Kotler andKevin Lane Keller, focusing on how an offer should be designed to reach a competitive position.It can be concluded that positioning is a key activity for successfully addressing the targetmarket. Successful positioning mandates three key requirements to be met; determining thecategory to which the offer belongs, identifying similarities and differences compared to thecompetitors and developing a brand mantra. The result of the case study concludes that theproperty companies work similar in many ways.

Political disenchantment and detachment is proven to be growing in well established democracies. This development brings along concerning behavior regarding general political participation. Fewer citizens participate in elections, parties are losing members, and the trust in politicians is steadily decreasing. IDEA (Institute for Democracy and Electoral Assistance) has been registering voter turnout worldwide for the last 60 years and their publications show a decline in voter participation since the 1980s.During the same period of time another development has caught attention, namely the fast progress of the medium Internet. The new generation of Internet functions is called Web 2.0 and allows users not only to create content, but also to interact with each other.This dissertation aims to explore the possibilities emerging when integrating Web 2.0 in political processes.

AbstractPurpose ? The purpose of this study is to investigate possible reasons for long lead-time in a customer driven production, and how the lead-time can be reduced. To fulfil the purpose the study has been broken down into two questions.1. Whichfactorsaffectthelead-timeinacustomer-drivenproduction?2.

This study is based on motivation theory, communication theory and knowledge about change management and workshop arrangement. The aim of the study is to develop a communication strategy which increases motivation for sustainability work in municipalities.Main focus of this report is to (1) determine whether motivation theory is applicable on a municipality?s sustainability work, in order to gain a willingness to change and (2) decide if workshops are suitable platforms for communication with municipalities. The opinion that global, complex problems require local solutions is a starting point for this study. The role of municipalities is claimed to be of great importance and is furthermore suggested to undergo a change in order to meet the current demands.

The idea for this project was initiated together with one of the leaders in the forest, paper and packaging industry. To get through an A/R CDM process the company is exposed to the risk of failing the process or that the overall costs will exceed the benefits of the project. This would delete the incentives to invest in GHG removals compared to purchasing emission allowances on the carbon market. The questions that have been raised and needs clarification in the thesis are the following:? From a company perspective, what are the incentives for implementing Forest Clean Development Mechanism (CDM) projects?? What is a likely financial outcome of a reforestation CDM project on degraded land in the Guangxi province of the Peoples Republic of China?? When does an investment like this break even with the cost of buying market based carbon emission allowances? The objective of this master thesis is to carry out a research about the incentives for forest, paper and packaging companies to invest in reforestation through the clean development mechanism.

Mathematical models possible to simulate are of great importance in order to make successful projects in the aircraft manufacturing industry. An aircraft fuel system is very complex, containing pipes, tanks, orifices, valves and pumps. The principal of this thesis is using the tool Easy5, which no longer is considered reliable enough in terms of development and support. This thesis tries to evaluate the Modelica language as a possible alternative to Easy5. To make this evaluation, the components concerned in the fuel library in Easy5 are implemented to the Modelica language.

Lately information- and communication technology (ICT) has been seen as an important tool to vitalize democracy. What kind of democracy it generates is however debateable. The objective with this thesis is therefore to examine what democratic ideal that dominates the use of ICT in Region Skåne and Västra Götalandsregionen and what kind of citizenship it brings. The two case studies were chosen because the Swedish regional level is facing a reorganization with democratic ambitions which in relation to ICT is fairly unexplored. To fulfil the objective there are two perspectives; e-democracy and e-administration, which are defined and integrated with democratic theory including Premfors´ "Fast, Strong and Thin" democratic ideals and Marshall´s three citizenship rights.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The purpose of this thesis has been to develop a tool for modelling and simulating the nuclear plant Ringhals 3. The model should be used to improve the knowledge on the dynamics of the plant. Ringhals 3 is being upgraded to produce more power and a tool for analyzing the new operating conditions is needed.The work in this thesis has consisted of improving and developing an existing model of Ringhals 3 made with the modelling tool Dymola. The model has been validated by comparing the results of a simulated house load transient with data from the actual plant. Validation shows good agreement with data from the real plant.

The purpose of this thesis was to examine how to build a personal brand and how to use this brand. The method used was a case study with personal interviews. The persons who were interviewed was Jan Carlzon and Peter Wallenberg Jr, two of the most important persons in the Swedish business industry. The study has shown that the person as a brand creates benefits and can gain opportunities if used in the right way..

The idea of this thesis emerged from our common interest to explore the life cycle of Swedish tourist destinations. This study has historical features since we tried to identify crucial historical and current push and pull factors, which influenced destinations upturns and downturns. In order to achieve our primary goal and identify those factors, we made two case studies. We chose Åre and Mölle as our cases and these two areas will represent Swedish destinations, and their life cycles, as a whole. The destinations? developing processes and their nowadays profile are not the same as for two hundred years ago which was a reason and motivation that made us start exploring this specific subject.

The purpose of this master?s thesis is to study resource allocation among district libraries within Stockholm?s City Library (SSB) on three different occasions ? 1996, 2001 and 2005 ? and to examine whether there exist any inconsistency between the state of the allocation of resources and what might be considered reasonable. During the course of the study, it became apparent that some measurements are more relevant than others when determining whether the allocation of resources is reasonably fair. The most relevant ratio is the share of net cost per capita in relation to population and the population?s composition of children, youngsters and persons with foreign background as a result of relevant political governing documents giving priority to these three groups.

Agricultural land could be polluted by radioactive substances after a fallout. We would then need information about the level of contamination to decide whether the crops could be utilized as food under these circumstances. In an experiment carried out during the 1990ies the retention of 134Cs in potato haulm and the transfer to the tubers were studied. The experiment was carried out during three consecutive years. The plants were cultivated in pots under field conditions and the artificial deposition was sprayed directly onto the potato haulm at different times during the growing season.