Kartongbruket AB has a supplier of bale pulp which is transitioning to an RFID marking of its bales. Due to this, new perspectives are requested on an RFID implementation regarding the handling of bales. This study focuses on the inbound logistics process and the pulp bale handling process. Furthermore, traceability-related problems are noted due to the fact that the current scanning methodology does not work with sufficient precision. The coexistence between the current barcode reading system and the RFID reading system is also something that is identified as topic which needs to be studied. This study’s choice of the process industry and the cardboard industry is based on a theoretical gap regarding the above-mentioned concepts and problems in this specific industry. Purpose: The purpose of this study is to be helpful to Kartongbruket AB in their upcoming RFID implementation, and to fill the identified theoretical gaps. Method: This is a case study at Kartongbruket AB. Empirics have been collected through semi-structured interviews with relevant internal actors, where the respondents have been identified using a snowball selection method. The study is of a qualitative nature and the theoretical frame of reference has been created through a literature study. Conclusion: This study concludes that RFID can be used in the inbound logistics process to make stock balances more reliable in several potential ways. In addition to this, it can be concluded that an RFID-based system can lead to a centralized traceability system in the pulpbale handling process where internal actors can gain a greater knowledge base in customer complaints cases. The study's presented implementation model may be used as a support for the upcoming RFID implementation. The study also establishes that the merging model is the most suitable coexistence model for Kartongbruket AB when RFID and barcodes are to be run together in the pulp bale handling process.

The growth in multinational corporations looking to expand and invest in foreign countries, particularly in the emerging markets such as Africa, has grown tremendously. “Africa is already the world’s second fastest growing economy after expanding 5% a year in the past two years, well above the global average.” (World Economic Forum, 2013). This has resulted in the movement of human capital between different tax jurisdictions and an increase in expatriates all across the world. The focus of the study is to expand on the current knowledge on the taxation of inbound expatriates working within South Africa, Botswana, Namibia and Nigeria, as the world has turned its focus on Africa in terms of investment and expansion, as supported by Shelley (2004:3), and to provide both employers and employees with knowledge of the different tax regimes (source-based taxation and residence-based taxation) found in some of the emerging and fastest growing markets in Africa: namely Botswana, Namibia, Nigeria and South Africa. It was found that the African tax landscape provides for a vast range of tax systems, of which, most are either residence–based or source-based. The tax systems of South Africa and Nigeria are similar in that they are residence-based. In each of these two countries, tax residents are taxed on their worldwide income, while non-residents are only taxed on income from specific sources. Therefore, residency is an essential concept in each of these tax systems. The above-mentioned countries, however, apply different methods and factors in determining the concept of residency. As a result of the difference in determining tax residency and differences in their domestic income tax legislations, the taxability of income earned abroad differs in these countries. The tax systems of Botswana and Namibia are similar in that they are source-based. In each of these countries, income is taxable when it is from a source or deemed source within these countries. Although in exceptional circumstances, some income which is not from a source within these countries may be taxable, relief is applied in terms of the domestic legislation, in order to lessen the burden of tax. Source is therefore a vital concept in each of these tax systems. The definition and application of the term source is different in both countries. However, similarities are found in that the source is primarily where the services were physically rendered. Both employers and employees should consider the basis of taxation (source basis and residence basis) that is applied by the prospective host country when making a decision regarding an assignment to a foreign country as this forms a major factor in how their income (both local and foreign) will be treated. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted

Syftet med detta examensarbete är att undersöka huruvida företagsbloggar kan fungera som en kommunikations- och marknadsföringskanal och undersöka effekterna av en företagsblogg, de positiva, men även om det finns några negativa. Denna undersökning kan vara till användning för företag som planerar att starta en företagsblogg genom att ge riktlinjer baserat på trovärdiga källor på hur en företagsblogg kan fungera som ett företags skyltfönster ut mot kunderna.En kvalitativ metod har legat till grund för detta arbete i form av semistrukturerade intervjuer med tre mediaföretag som driver framgångsrika företagsbloggar. Med framgångsrik menar författarna att bloggarna driver mycket trafik och är validerade av någon form av utomstående aktör som ger priser och nomineringar. I detta fall Resumés lista till Årets Byrå 2018 (resumé.se, 2018) eller Expertvalets lista på Sveriges 30 bästa företagsbloggar 2017 (expertvalet.se, 2018).För att komplettera studien har observation av de involverade företagens tre mest trafikeradeblogginlägg även utförts för att kunna ge en inblick av vad som gör bloggarna lönsamma. För att hitta likheter och skillnader mellan företagens intervjusvar och observationerna av bloggartiklarna genomfördes en komparativ analys. Eftersom observationerna har präglats av författarnas tolkningar har hermeneutiken som metod även använts. Studiens teoretiska ramverk innefattar Inbound marketing, Content marketing, SEO - Search Engine Optimization och företagsbloggen som ett CRMverktyg.Studiens slutsatser visar på att företagsbloggen är ett effektivt SEO-verktyg och att det även är ett slagkraftigt verktyg som kan generera kunder och föra dessa närmare ett köp. För att en företagsblogg ska bli lönsam krävs en tydlig och genomarbetad strategi. / The purpose of this study is to investigate whether corporate blogs can act as a communication and marketing channel and investigate the impact of a corporate blog, both the positive and the negative. This study can be used for companies planning to start a business blog by providing guidelines based on credible sources of how a company blog can serve as a corporate storefront to customers.A qualitative method has been the basis for this work in form of semi-structured interviews with three media companies that run successful corporate blogs. With success, the authors mean that the blogs attract a lot of traffic and are validated by any kind of third-party player who gives awards and nominations. In this case Resumés list of Årets Byrå 2018 (resumé.se, 2018) and Expertvalets list on Sveriges 30 bästa företagsbloggar 2017 (expertvalet.se, 2018).To complete the study, an observation of the three companies' most visited blog posts has also been conducted to provide an insight into what makes the blogs profitable. In order to find similarities and differences between the corporates answers from the interview and the observations of blog articles, a comparative analysis was conducted. Since the observations have been characterized by the authors' interpretations, hermeneutics methodology was used as well. The theoretical framework of the study includes Inbound Marketing, Content Marketing, SEO - Search Engine Optimization and theCompany Blog as a CRM tool.The study's conclusions indicate that the corporate blog is an effective SEO tool and that it is also a powerful tool that can generate customers and bring them closer to a purchase. In order for a company blog to be profitable, a clear and thorough strategy is required.

El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado. / It has been found that the main causes of insufficient sales of different small and medium-sized enterprises (SMEs) is the low conversion rate of quotes into sales, which entails poor business performance and low economic impact. Therefore, a marketing methodology called inbound marketing is planned, which is modified and adapted to the case study. In contrast, tools such as ABC classification, workflow, and inbound marketing have been used as a structure of the proposed methodology to solve the problem. The implementation of this methodology resulted in an increased efficiency of quote development and an enhanced performance ratio thereof. In conclusion, it is possible to measure the financial impact of the methodology implementation which has been beneficial for the company under study. Business performance in the last month of implementation improved by 10%.

Att handla med varor över internationella gränser influeras av såväl internationella regler och nationell lagstiftning. Studier har visat att såväl konventionella företag som statliga myndigheter har drivits till att lägga ut delar av sin verksamhet på externa parter. Många företag tillämpar detta för att uppnå fördelar, men en problematik som kan uppstå i samband med denna aktivitet är en förlorad kontroll över företags materielflöden. Att bibehålla en kontroll över materielflödet är betydande för statliga myndigheter vilket kräver samordning i hela kedjan samt att leveransvillkor som främjar kontroll tillämpas. Studien är en fallstudie med syfte att identifiera hur Incoterms® kan anpassas för att uppfylla relevanta krav för en statlig myndighet samt bidra till en ökad kontroll över företags inflöde av materiel. För att besvara syftet har semistrukturerade intervjuer utförs på de statliga myndigheterna Försvarsmakten (FM), Försvarets Materielverk (FMV) samt en fjärdepartslogistiker. Litteraturundersökningar genomfördes för att ta fram en teoretisk referensram som sedan tillsammans med empirin diskuteras och analyseras. Resultatet av denna studie visar att en statlig myndighet inte har samma förutsättningar som ett traditionellt företag vid val av leveransvillkor. De faktorer som kan påverkar en statlig myndighets val av leveransvillkor är; Förordningar, kontroll, tull, exportlicenser och försäkringar. Vidare är de leveransvillkor som kan tillämpas av statliga myndigheter och som främjar en kontroll på inkommande materielflöde FCA - Free Carrier samt FOB - Free on Board. / Trading across international borders is influenced by international rules and national legislation. Previous studies have shown that both conventional organizations and state authorities have been driven to outsource parts of their business. Many organizations apply this to gain benefits, but a problem that may arise in connection with this activity is loss of control over the inbound logistics. Maintaining control over inbound logistics is significant for state authorities and this requires coordination throughout the whole chain and that delivery terms that encourage control are applied. This thesis is a case study with the aim of identifying how Incoterms® can be adapted to meet relevant requirements for state authorities and contribute to increase control over the inbound logistics. In order to answer the purpose semi-structured interviews was conducted at the state authorities Swedish Armed Forces (FM), Swedish Defence Materiel Administration (FMV) and a fourth-party logistical. Through literature studies a theoretical framework was developed and then discussed together with the compiled empiricism. The results of this study show that a state authority does not have the same preconditions as a traditional company when choosing delivery terms. The various factors that can affect and influence the state authorities choice of delivery terms is; Regulations, control, customs duty, export licenses and insurance policies. Furthermore, the delivery terms that encourage control of a company’s inbound logistics and that can be applied by state authorities are FCA - Free Carrier and FOB - Free on Board

AbstractPurposeThe primary and initial aim of the research paper is to highlight the automation anddigitalization in the supply chain management of textile industry. The context comparedtraditional and digitalized supply chain in the textile industry for digitalization.Research (Methodology/Design)The researcher adopted a qualitative approach to conduct the research on the providedtopic of supply chain management. The findings and results of the research are providedbased on the structured interviews conducted by the researchers. The evidence-basedresults will be used for porbing out the basic problems and future recommendations.FindingsThe finding of the research stated that a variety of challenges was being faced by thetextile industry in achieving the supply chain goals and objectives utilizing traditionalmethods of processing. Based on the reviews presented by interview participants, thetraditional model implemented in the textile industry was not strong enough and theindustry faces issues and challenges. The modern models, techniques, and methods arepresented in order to tackle the issues being faced by the textile industry. The researchpaper argues that the implementation of modern and innovative textile technology shouldbe ensured to speed up the SCM mechanism.Value/worthThe study reflected and presented useful and deep insight regarding the comparison oftraditional and modern supply chain management. The digitalization that occurred in thetextile industry is also highlighted in the research paper. The research also proposed amodern model and technique of supply chain that can be implemented in the textile supplychain in order to enhance the overall supply chain process.Keywords – Textile industry, Supply Chain, Digitalization, Mobility, Inbound Logistics,Outbound Logistics

I takt med att digitala medier har utvecklats under de senaste åren har köpresan för-ändrats till att kunder idag i ett mycket senare skede släpper in leverantörer i dialogen. Marketing Automation adresserar den problembilden och har växt fram som en brygga mellan sälj- och marknadsprocessen. Systemet ger möjlighet att effektivt och automatiserat utveckla leads (potentiell kund). Syftet med denna studie är att undersöka hur Marketing Automation påverkar sälj- och marknadsprocesserna. Vilka förutsättningar krävs för en implementation? Ökar lönsamheten? Vi har därför valt att i det teoretiska ramverket beskriva Marketing Automation och bland annat undersöka om ett införande av Marketing Automation medför att sälj- och marknadsorganisationerna slås samman till en organisatorisk enhet. I studien har vi dessutom kartlagt och beskrivit den moderna köpresan och det som ibland kallas intäktsorganisationen. Vi har funnit att Marketing Automation är relativt outforskat i en svensk kontext. För att utröna om teorin, som i stor utsträckning bygger på internationell litteratur och internationella undersökningar, går att överföra till en svensk kontext har vi valt att genomföra en kvalitativ studie i form av en fallstudie av leverantörer av produkter och tjänster inom området samt företag, med den gemensamma nämnaren att de re-presenterar ett kunskapsintensivt erbjudande och har implementerat lösningar för Marketing Automation. I vår analys finns en samsyn mellan leverantörer och kunder i förutsättningar för ett införande, men vi kan även se hur resultaten divergerar och pekar på implikationer, inte minst avseende måluppfyllnad och samverkan mellan sälj- och marknadsorgani-sationerna. Vår slutsats visar bland annat att Marketing Automation kan leda till uppfyllnad av mjuka värden i företaget men har inte bevisats leda till ökad lönsamhet per automatik. Vi ser lönsamhet och Return on Investment (ROI) som ett område som bör utforskas vidare. / Parallel to the evolution of digital media in recent years, the buyer’s journey has changed. B2B-customers today let suppliers in at the end of the process rather than from the beginning. Marketing Automation addresses that problem and has emerged as a bridge between the sales and marketing processes as it support efficient and au-tomated lead development. The purpose of this study is to examine how marketing automation affects the sales and marketing processes. What conditions are needed for an implementation? Will it increase profitability? We have therefore chosen to describe Marketing Automation, and in particular con-sider whether the introduction of marketing automation means that sales and market-ing organizations merges into one organizational unit? In the study, we have identi-fied and described the modern buyer’s journey and what sometimes is called the rev-enue department. We have found that Marketing Automation is relatively unexplored in a Swedish con-text. To explore if the theory, which is largely based on international literature and research, can be transferred to a Swedish context, we have chosen to conduct a quali-tative study and case study of suppliers of products and services in the area as well as companies, representing a knowledge based offering, which has implemented solu-tions for marketing automation. In our analysis, there is a general consensus between suppliers and customers of the conditions for implementation, but we can also see how the results diverge, not least regarding aspects such as increase of revenue, ROI and collaboration between sales and marketing organizations. Our conclusion shows that marketing automation can lead to fulfillment of the core values of the company but has not been proven to lead to increased profitability au-tomatically. We see profitability and ROI as potential areas of further exploration.

Marknadsföringen har förändrats drastiskt under det senaste decenniet och forskningen visar att traditionella marknadsföringsaktiviteter inte längre är lika effektiva på grund av bland annat ett förändrat konsumentbeteende. Till följd av den förändrade attityden mot traditionell marknadsföring har ett nytt koncept vid namn inbound marknadsföring fått en allt mer framträdande roll på konsument- och företagsmarknaden. Konceptet ämnar att attrahera, konvertera och behålla kunder med hjälp av intressant och relevant innehåll till en tydligt definierad målgrupp. Dock har det blivit en allt svårare uppgift på de marknader som präglas av hög konkurrens, såsom e-handeln. Tidigare litteratur fokuserar främst på att undersöka inbound marknadsföring på en företagsmarknad, vars resultat kan vara svåra att överföra på konsumentmarknaden. Vi fann även att tidigare litteratur inte har undersökt hur företag arbetar med inbound marknadsföring som ett helhetskoncept. Denna studie ämnar därmed att ge ett bidrag till konsumentmarknaden genom att undersöka hur modeföretag arbetar med inbound marknadsföring för att attrahera och behålla kunder. Eftersom litteraturen även skildrar konceptet som ett överlägset marknadsföringskoncept är studiens syfte att undersöka vilka utmaningar modeföretag upplever i relation till konceptet. För att svara på vår frågeställning och syfte har vi genomfört en kvalitativ studie där empirin har samlats in genom sex semistrukturerade intervjuer med svenska modeföretag. Med utgångspunkt i tidigare forskning och den insamlade empirin har vi konstaterat att modeföretagen arbetar med inbound marknadsföring likt de strategier som litteraturen belyser. Ytterligare har studien funnit att modeföretag även använder två andra marknadsföringsteorier som inte har berörts i relation till konceptet. Studien har även utmynnat i en modell som kan hjälpa marknadsförare att få en övergripande bild av de strategier som ligger till grund för att attrahera och behålla kunder. Våra resultat indikerar även att modeföretag står inför komplexa utmaningar. Bland annat är det svårt för företagen att synas på en konkurrensutsatt marknad utan att upplevas som påträngande. Modeföretag står även inför utmaningen att anpassa innehållet efter kommunikationskanalerna som de tillhandahåller, få konsumenternas uppmärksamhet och förstå hur de vill interagera och engagera sig. Avslutningsvis måste modeföretag finna en balans i hur personifierat innehållet bör vara utan att det upplevs som irrelevant av konsumenterna samt när kampanjer borde inkluderas i marknadsföringen.

<p>Business has globalized rapidly during the last decades. Distances between point of origin and point of consumption have increased as a result of globalization. Today’s increased distances mean that companies require faster logistic responses. Air transportation is preferred because it’s worldwide lead-time, of just 1-2 day, fulfill business expectations. However, transportation operation costs have risen dramatically and there are growing concerns about the high CO₂ emission levels associated with air transportation. These issues have recently become a point of focus for most globalized companies.</p><p>Currently, Atlas Copco Rock Drills AB, in Örebro is mostly using air transportation for their inbound logistics flow from North America <em>Shared Distribution Center </em>(SDC). In this thesis, sea transportation is surveyed to asses it’s suitability as a replacement in both economic and environmental terms. The formulated questions are:</p><p>(1) For which items can SDC use sea transportation instead of air transportation at the lowest cost and with the lowest risk?</p><p>(2) How much can SDC reduce their CO2 emission with the new setup? Does it comply with the ”environmental targets” of Atlas Copco Rock Drills AB?</p><p>(3) How would SDC make decisions about suitable transportation setups for additional items in the future?</p><p>When the transportation method is changed from air to sea more than one of the total logistics costs are affected. In reflection of the longer lead-times connected with sea transportation warehousing costs will increase. Therefore, when researching the ”lowest cost” we must consider the lowest total logistics cost. Extended lead-times also decrease the companies’ capability for flexibility; additionally, there will be heightened risk in connection with product life cycles. The possible environmental effects of sea transportation are considered carefully before an item’s transportation method change is suggested to the company. All calculations of CO₂ emissions have been done in accordance with <em>Nätverk </em><em><em></em></em><em><em>för Transporter och Miljö ’s (Network for Transporter and Environment) (NTM) formula </em></em>in order to reach a credible result. The findings are compared with the company’s environmental policy. An excel model has been developed to calculate results for extra items which may be added to the product range in the future.</p><p>As a result of the research analysis it has been shown possible to reduce total logistic cost up to, 33%, 3.247.000 SEK. By changing transportation mode, the CO₂ emission levels for transportation per item for these can even be reduced by up to 97%. Additionally, the excel model can be used internally to implement future changes.</p>

台北捷運通車至今已達十年，雖然隨著路網擴展乘客漸增，但根據統計資料顯示汽機車的持有不減反增，且目前搭乘情況距離政府設定搭乘大眾運輸運具比例達60%之目標仍有相當的成長空間，顯示仍有相當比例的民眾不使用或不願意搭乘捷運。另外，全球觀光客已將台灣視為消費平價的觀光地點，又根據文獻發現60％的遊客於旅遊時會將交通列為首位，而台北市是一個相對發展良好且充滿國際化的都市，並有較完整的大眾運輸系統，為了提升大眾運輸使用率，因此，影響使用者搭乘捷運的因素為何，又國人與國際觀光客的看法有何差異便值得探討。 從相關文獻探討中可知影響消費者搭乘捷運的因素，包括：搭乘捷運能快速到達目的地、等車時間短、捷運準點性高、搭乘環境是安全的、搭乘環境是舒適的、捷運票價合理、捷運車站內設施乾淨、提供外語的資訊導覽、有充足的無障礙設施、捷運車站周邊人行步道設計舒適、捷運車站周邊的業種多元、捷運車站附近逛街方便、捷運車站服務人員態度友善專業、容易了解如何搭乘捷運、捷運轉乘系統方便、捷運資訊充足、捷運系統資訊標示清楚、捷運車站設計具有地方特色、捷運車站設計具有景觀意象、捷運車站為顯著的地標、住宿地點緊鄰捷運站、捷運至觀光遊憩地點具方便性、捷運系統能串連許多景點等。 本研究之目的在於調查國人與國際觀光客搭乘捷運之體驗與評價，透過因素分析所粹取出的構面來瞭解搭乘捷運所重視的因素，本研究分別調查304位國人與312位國際觀光客，研究結果顯示，國人與國際觀光客分別在社經特性、旅遊行為及搭乘捷運經驗上，對於搭乘捷運重視因素有顯著性之差異，最後針對分析結果提出三大努力目標與策略：（1）高可及性的運輸系統：提高可及性、完善轉乘系統、串連捷運周邊景點；（2）豐富的資訊系統：提供完善資訊、提升服務人員專業性；（3）友善鮮明的空間與多元的使用：注入設計感、增添形象性、多元化土地使用、人性化步道設施等，以供提升大眾捷運系統使用率的參考。 / Taipei MRT has already operated more than ten years. Though the basic traffic network has been built up to serve more citizens, the number of cars and motorcycles is still increasing. Moreover, only 60% of targeted people set by the government use public transportation system but actually it is less than expected. The evidence shows that some people are unwilling to take Taipei MRT or do not use it. Of all cities in Taiwan, Taipei is fully internationalized and best-equipped with a completed metro public transit system. Taipei MRT Company is trying to increase number of inbound tourists by providing a better travel experience and designing different marketing strategies to increase better MRT tourism attraction. Therefore, the important factors influencing people and inbound tourists to take Taipei MRT are worth studying. According to the related studies, this study analyzes those factors influencing people and inbound tourists to take Taipei MRT. The factors include efficient, short waiting time, on-time, safe and reliable, comfortable, reasonable ticket price, clean and neat environment, multi-language interpretation, sufficient handicapped facility, comfortable pedestrianization, diversified functions of land use, convenient for shopping, friendly service people, easy process, convenient transfer system, abundant information, clear signpost, unique interior design, good landscape design, distinctive landmark, close to the hotel, convenient to sightseeing spot, attached to tourism spots et al. Thus, this study aims at exploring the factors influencing the people and inbound tourists to take Taipei MRT. This study first conducts 616 samples by using a closed-ended questionnaire. Then it employs exploratory factor analysis (EFA) to derive meaningful and uncorrelated factors. Further, it analyzes whether people and inbound tourists with different background and carriage behavior have difference in influential factors of taking Taipei MRT. Finally, based on the result of factor analysis, it provides three main goals and suggestions for promoting people to take Taipei MRT. The three main goals include: (1) The high accessible transportation system: advance the access, improve the transfer system, and attached to tourism spots along Taipei MRT line. (2) Abundant information system: offer sufficient information and improve the services people more professional. (3) Friendly, distinct space and diversified use: create the stations with full of image and design, diversified land use, and humanized pavement facility.