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Background Activity-Based Costing is a costing method arisen in 1980’s as a response to changed cost structures. As business had become less labour intensive, Kaplan and Johnson argued that the traditional management accounting methods, using direct labour as cost base, were out-dated. Instead, Activity-Based Costing is based on the costs for the activities that the products require. The methodolo
Efficient management of on-demand delivery systems is essential for modern urban logistics, especially in densely populated cities with complex spatial layouts. This study introduces a novel, computer-supported cooperative framework that utilizes Infomap-based hierarchical community detection to analyze spatial multilevel clustering patterns. The experiment was conducted to large scale on-demand d
Purpose The research presented is the initial part of a project with the aim of increasing the use of end-user requirement through out the construction process. This initial part maps how Swedish real estate companies manage end-user requirements and evaluate the outcome. Methodological approach The focus of the study was on methods for capturing and managing end-user requirements and for measur
Responsible investment is a movement to integrate environmental, social and governance (ESG) considerations in institutional investors’ investing activities. Despite the rapid growth of responsible investment in worldwide markets including China, there exists a prominent knowledge gap in how investors or their professional engagement service providers engage with Chinese investee companies to moni
I den här uppsatsen undersöks den vision om Malmö som presenteras i stadens förslag till ny översiktsplan – vad det är som karaktäriserar staden i det förflutna och i nutid och hur framtiden förväntas se ut. Mitt arbete syftar till att ta reda på vilka det är som våra städer planeras för. Min teoretiska utgångspunkt ligger i berättelsen som som ett sätt att befästa en hegemonisk bild av verklighetThis essay examines the vision of Malmö represented in the city's proposal for a new comprehensive plan – what characterizes the city in the past and in the present and what the future is expected to be like. My work sets out to find out who it is our cities are planned for. My theoretical concepts lie in storytelling as a way to consolidate a hegemonic view of reality and also in that the ent
Both e-commerce and m-commerce has had and have a big impact on how business today is operated. Furthermore, e-commerce is responsible for creation of many new jobs and its role to the overall economy in Europe is becoming increasingly important. E-commerce is a big part of retail and commerce and is constantly growing. However it is maybe not equally well known that the latest year mobile commerc
Abstract Purpose: The purpose is to explore how consumer attitude are influenced by the use of female empowerment as part of a company's brand building process. Methodology: A qualitative case study, using focus group interviews. The paper has directed its focus towards the online D2C brands Estrid and Stronger. The focus groups consisted of the brands’ main target group, women aged 20-25. F
Purpose - The purpose of this study is to explore the phenomenon of event sponsorship and how it adds value to a brand. It aims to discuss various forms of sponsorship and outline how they differ from one another. The objective is to discover why a brand should choose to create an event instead of only sponsoring an existing event. Methodology - An explorative research approach was used for this p
Differentiation is something that can easily be seen in today’s world, almost everywhere in companies, brands, people, products. It is simply ubiquitous. Cosmetics is an industry in particular where product differentiation in particular now plays an increasingly salient role in allowing firms to stand out from competition; a competition that will never cease to exist. This study explores the very
Differentiation is something that can easily be seen in today’s world, almost everywhere in companies, brands, people, products. It is simply ubiquitous. Cosmetics is an industry in particular where product differentiation in particular now plays an increasingly salient role in allowing firms to stand out from competition; a competition that will never cease to exist. This study explores the very
En av de viktigaste frågorna för bolag gäller möjligheter till förlustutjämning, dvs. kvittning av en förlust som redovisats för ett beskattningsår mot inkomst för ett annat beskattningsår. Genom möjligheten till förlustutjämning kommer den skatteskyldige att beskattas för en genomsnittsinkomst i stället för de enskilda beskattningsårens varierande resultat. Möjligheter till förlustutjämning medOne of the most important concerns for a company is balancing loss, i.e. loss reported for one year, against future profits in following years. Through the possibility of loss compensation, the taxpayer will be taxed for an average income instead of the varying results of individual tax years. Loss balancing begets a problem - that it can be used for tax evasion. A new company owner can pay less
Following a brief introduction on the history of Corporate Social Responsibility (CSR) and the concept of the Circular Economy (CE), the impact of the dairy industry on the environment is introduced. This study then focuses on the gaps in research and the problem of implementing CE practices in the dairy industry. After a review of the literature on the Circular Economy and the Business Model, thi
Denna uppsats ämnar utreda värdeöverföringsbegreppets historia, dess definition samt hur bestämmelserna rörande förtäckta värdeöverföringar förhåller sig gentemot rättssäkerhet. Sedan begreppets introduktion i den svenska aktiebolagslagen har detsamma varit föremål för diskussion. Diverse sakkunniga inom det associationsrättsliga området har både prisat och kritiserat värdeöverföringsbegreppet ochThe aim of this thesis is to examine the concept of value transfer, its definition and how the regulation regarding disguised value transfers complies with legal certainty. Since its introduction in the Swedish Companies Act, the concept has been a subject of discussion. Various experts within the field of company law have both praised and criticized the concept of value transfer and its function
Corporate Social Responsibility (CSR) requires an organisation to be responsible for “the impacts of its decisions and activities on society and the environment, through transparent and ethical behaviour that contributes to sustainable development” (ISO Central Secretariat, 2011, p. 26). Companies are voluntarily starting to implement CSR due to understanding the social need or wanting to improve
Title: Establishing in China’s ‘good-enough’ market - A benchmarking study on Scandinavian engineering industries’ further establishment in China. Problem discussion: The Chinese market is gaining importance for Scandinavian engineering industries and is by many considered a crucial market to be successful in. These companies have a tradition of producing premium products for premium customers. Ho
The purpose of this master thesis is to present a model that illuminates the important factors when deriving technical information from market data within a company. For companies to be able to become and stay competitive in the market, product quality is an important factor. Whilst good product quality leads to customer satisfaction and loyalty, lack of quality brings costs in service and replace
This chapter sets out to give an exposé of how sustainability reporting has developed into a global reporting practice. It gives a theoretical background to why companies (should) engage in sustainability reporting. Three arguments for providing sustainability reporting are at focus i) gaining, maintaining and/or repairing legitimacy, ii) improving stakeholder relations and iii) decreasing informa
