The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

The Production Manager at Atlas Copco AB Craelius wants to adopt a lean approach to become more competitive. This thesis is an exploratory study of the subject and what it means for the business activity and its implementation process.The objective is to provide a basic understanding of lean to the company, and what this means for Atlas Copco AB Craelius. The report describes the industrial revolution in brief. This is because the company itself must understand where certain ways of looking at production management is derived from. Furthermore, it provides an understanding of Lean's origins.

In the last few years the environment becomes more watchful, even for us farmers. All agricultural enterprises that exceed 200 animal units must be tested according to regulation of environment. A farm business with 200 animal units and more is classed ?environmentally hazardous activities? and has to make an environmental impact assessment for the business you have today, and the activity after expansion. Before you can construct a building and expand the numbers of animals is a lot of applications to make. I have in this project restricted me to establish a environmental impact assessment and a consultation foundation. To make a environmental impact assessment is the big part of the application. The environmental impact assessment take a lot of time and you need skills for all the rules in the environmental code to be abele to make an environmental impact assessment approved. The environment codes purposes (1 kap 1 § Miljöbalken) is to rule the laws. The purpose of the environment code is to promote sustainable development which will assure a healthy and sound environment for present and future generations. Definitions of a ?environmentally hazardous activities? 9 kap 1§ Miljöbalken) shall mean the discharges of wastewater, solid matter or gas from land, buildings or structures onto land or into water areas or ground water.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

Samtidigt som vi idag lever i ett allt mer integrerat samhälle kan vi observera att många produktionsprocesser blir mindre integrerade och allt mer fragmenterade. Internationell fragmentering och specialisering är två fenomen som blir att vanligare inom internationell handel och speciellt inom en komplex tillverkningsindustri som bilindustrin. Syftet med denna uppsats är att studera vilka effekter som NAFTA har haft på handel och vertikal specialisering i bilindustrin mellan USA och Mexiko. Genom studien har det framkommit att NAFTA har lett till en ökad handel inom bilindustrin mellan Mexiko och USA och att frihandelsområdet även har bidragit till att biltillverkningen i USA och Mexiko blivit mer fragmenterad. Sammantaget konstateras att bilindustrin kan delas upp i många delprocesser, med olika faktorintensiteter.

Klargör problematiken kring en relansering. Med analog användning av teorier närliggande begreppet relansering skapar vi oss en större förståelse för problematiken..

In this day of age there is no clear definition of what leadership is and exactly what it means. Though something that all existing definitions of leadership have in common is that, it is a process of influence where the leader exerts influence over their subordinates. The concept of leadership can at first glance be seen as a clear substance that is easy to understand. However, this is not the case when one delves into the subject and begins to realize that leadership is a complex concept which includes a variety of things. How to best exercise leadership is a divided perception that may be completely different, depending on whom you ask the leader or the follower.In this paper the aim is to explore the leadership within the company Lycamobile located in Sweden, with respect to management.

The purpose of this study is to investigate how customers' senses can be influenced by the experience of a visit to a tourist company and how six tourism businesses today utilize this phenomenon. The problem is that the phenomenon of sensory impact is a relatively newly discovered substance and not sufficiently established in the market.This essay is about how six selected tourism businesses use the human?s five senses during a visit by the companies. The information from each company is gathered by interviews that took place at each company with responsible employees. We have also met with experts in different sensory areas to best find out how companies can make best use of sensory experiences to influence their customers.

Syftet med denna uppsats är att skapa en förståelse för vilka bakomliggande krafterna som gör att människor använder Blocket och se vilka strategier som kan användas för att bryta dessa krafter..

Syftet med den här studien är att, genom en komparativ fallstudie tillsammans med befintlig strategiteori, förklara vilka konkurrensfördelar som är viktiga för strategisk positionering för e-handelsbolag inom hemelektronikbranschen. Vi har valt att använda oss av en kvalitativ ansats vid insamlandet av empiriska data för den här uppsatsen. Vår huvudsakliga metod för datainsamling är personliga intervjuer samt, i ett fall, en telefonintervju. Vårt teoretiska perspektiv utgörs av Porters generiska strategier, Porters teori om strategisk positionering, kompromisser och passform, Porters värdekedja, Kim och Mauborgnes värdekurva och strategiska kanvas samt Andersons teori om long tail. Grunden för vår empiri ligger i intervjuer med personer med insyn i sina respektive företags strategiska beslut.

Titel: Investera i dina kunder med hjälp av Key Account ManagementBakgrund: För företag på dagens högt konkurrerande och ständigt föränderliga marknad krävs en väl strukturerad planläggning och nya metoder för långsiktig överlevnad. Den traditionella marknadsföringen flyttar fokus och introducerar Key Account Management utifrån det faktum att kundfokus och relationsmarknadsföring blivit allt viktigare, inte minst på den industriella marknaden. Key Account Management utgör leverantörsföretagets aktiviteter för att identifiera och analysera deras nyckelkunder, välja lämpliga strategier och utveckla operationell förmåga att bygga, vidareutveckla och underhålla lönsamma och långsiktiga relationer med dem. Konceptet handlar om att utveckla relationer, skapa förtroende och kunskap om kunden och att använda kunskapen för att leverera värde.Syfte: Syftet med denna studie är att genom en operationalisering av teori utforma en analysmodell vilken genom test-analyser hos valda fallföretag ämnar besvara vilket värde, uppdelat i för- och nackdelar, som skapas för det säljande företaget till följd av Key Account Management.Genomförande: Denna studies syfte och frågeställningar kommer att besvaras genom en kvalitativ forskningsmetod bestående av intervjuer hos de tre valda fallföretagen; Gunnar Dafgård AB, Findus Sverige AB och Orkla Foods Sverige AB. Studien kommer att belysa värdeskapande till följd av Key Account Management med fokus på det säljande företaget.Slutsats: Det värde som, enligt litteraturen och intervjuer med de tre fallföretagen, skapas för det säljande företaget till följd av Key Account Management har redovisats utifrån de för- och nackdelar det kan medföra.

The purpose of this study is to identify a successful way of expanding a business on a global market, focusing on innovation products. An analysis was also made to see how internationalization theories are useful in businesses with innovation products. Four companies have been interviewed where two of them have innovation products (Proline AB and Q-Med AB) and the others are widely successful in exporting to a global market (Safegate Group and Weda Poolcleaners AB). Furthermore four interviews have been made with support organizations that have great experience in helping companies in this area (Svenska Uppfinnareföreningen, Almi Företagspartner AB, Exportrådet and The Swedish-American Chambers of Commerce).One of the results that can be identified is the diverse view and will to expand the business. The inventor often has a born global strategy in mind whereas the helping organizations rather expand step by step and only to one country at a time.

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.

The mobile revolution is here to stay, and today most people have (at least) one cell phone at home. Some even a PDA (Personal Digital Assistant)as a complement for the simpler tasks at the office, e.g sending e-mail, word processing, browsing the Internet etc. Many business have also given the employees the opportunity to do some of the business tasks inbetweeen customer visits with the help from a cell phone or PDA.Despite all this, the so called Internet connected mobile revolution is often mentioned as a big failure. Maybe because the people in general tended not to use the new technology as much as the companies predicted. This could be because they still haven't learned how it works, or just don't seem to have the need for services provided.After a couple of failures in the development process, almost every cell phone has support for mobile Internet today.

Abstract: The purpose of this thesis is to study the importance of having a website for traditional service companies as well as the factors that might influence its importance. This is done by answering three research questions that all contribute to the answer of the main purpose. A qualitative study has been performed including eight interviews with respondents from eight different service companies presenting four different types of businesses. The empirical findings of the study are analyzed with the help of the theoretical frame of references in order to identify the most interesting conclusions. The results of the thesis state that the main purpose of the website among the studied companies is to rationalize and save costs.