<p>The market for security is one filled with great opportunities. The security services companies are numerous and diverse, the Swedish market is dominated by two large companies: Securitas Bevakning AB and Falck Security AB. In this study we have focused on the bigger of the two, Securitas. </p><p>This report describes and analysis the security service branch and its surroundings in an involved manner. The target group of the result is mainly people within the security branch. However, by making a wide theoretical description the person unacquainted with the business will be able to understand the concept of this interesting trade. Further, those who are familiar with this field will be enabled to broaden their minds. The aim with this project is to create a foundation upon which Securitas can further continue their work. We have not presented any direct solutions, instead we have displayed concrete problems and presented guidelines for further exploration. </p><p>The purpose of the investigation is to discover how modern technology can improve today’s guard services. Moreover, the aim is to show how a change of attitude needs to be present while developing future security services. This change can also be applied to other security services than the time-sharing guarding. </p><p>The methodology used to meet our goals was a qualitative investigation based on interviews and literary studies. In order to form a robust overview of the study area the objects were carefully selected according to set preferences. These were, among others, which function the object has in society, how long they have been customers with Securitas and what kind of business they run. </p><p>In the discussion and analysis four important areas is to be taken into consideration: The change of the market, the adaptation of the service to the needs of the customer, the adaptation of technology, and the assertion to the customer of the profound effects following these amendments. These four areas represent the foundation for the presented model. </p><p>A solid cooperation between the customer and the supplier of the security service is vital. In contemporary society the customers have become more specialised and thereby the delivering company must aim to meet the increasing demands expected of this specialised service. Therefore the demand on the competence of the guard is getting higher. Another conclusion is also that one should introduce a quality measurement system that together with a statistical basis makes reporting and the analysing of the effects of the guarding easier to the customer. </p><p>Technology is the most important corner stone in an effective alarm system. The time for an emergency call response must be reduced. Further qualities that the customer demands are that the security companies possess good knowledge of the object and its surroundings. The effectiveness in the guarding rounds and the learning time for a new object can be reduced by multimedia teaching aids. </p><p>The customer satisfaction is not likely to be long term if they cannot see the results and high quality that they ask for. This is why it will be very important to measure, calculate and point out what both the guard and the security company can contribute with to please the customer. To enhance the dialogue the guard will be presenting solutions rather than static reports, and an acting counsellor strengthen the feeling of professionalism. Any change from the customers that affects the actual risk picture has to be identified promptly by the security service company.</p>

<p><strong>Subject: </strong>This paper is about Brand Extension and if the process differs when a company extends its brand from a service to a product in comparison to an extension from a product to a product. As an example we have analyzed the mobile phone business and the mobile phone operators who launch their private branded mobile phones</p><p><strong>Purpose:</strong> The purpose of this paper is to analyze <em>how companies use brand extension from service to product as a part of their brand extension strategy.</em><strong></strong></p><p><strong>Method: </strong>A literature study was done in the brand extension area, but also in the area of brands to have a deeper understanding for the subject. A qualitative study with interviews was combined with a quantitative survey study. On the basis of the theories we could analyze the collected data and fulfill the papers purpose.</p><p><strong> Results: </strong>Important features and differences in services and products were identified and the importance of a strong brand identity before an extension. The consumers showed positive attitudes and reactions towards the companies brand extension strategies through the survey.</p>

En av de grundläggande rättigheterna som ska säkerställas alla jurister inom unionen är den fria rörligheten. En jurist kan utöva sin fria rörlighet genom att antingen åberopa den fria rörligheten för personer, tjänster eller etableringsfriheten. Juristyrket är ett reglerat juristyrke och utvecklingen för reglerade juristyrken började år 1974 genom rättspraxis från EUD. Därefter har utvecklingen bara fortsatt och en vanligt förekommande fråga i rättspraxis är vilka krav som ställs på jurister och advokater som har för avsikt att utöva sin fria rörlighet. Därav är syftet med uppsatsen att utreda vilka krav utöver de yrkeskvalifikationer som en jurist redan erhållit från en medlemsstat som krävs för att få utöva juristyrket i en annan medlemsstat. I uppsatsen utreds också om de krav som medlemsstaterna ställer på juristen är förenliga med den fria rörligheten. Medlemsstaterna har rätt att ställa krav på utländska jurister som avser att tillhandahålla sina tjänster i medlemsstaten för att säkerställa att tjänsterna uppnår en lägsta kvalitetsnivå. Medlemsstaterna får ställa krav på att juristen ska erhålla vissa yrkeskvalifikationer samt ha ett professionellt uppförande. Kravens syfte är att skydda juristens klienter från exempelvis bristfällig rådgivning och kraven som ställs måste vara nödvändiga för att kunna utöva yrket i medlemsstaten. När medlemsstaterna ställer krav för att få utöva juristyrket ska de ta hänsyn till de yrkeskvalifikationer som juristen redan besitter genom att genomföra en likvärdighetsbedömning. Likvärdighetsbedömningens syfte är att efter en jämförelse, mellan de yrkeskvalifikationer som juristen har och de yrkeskvalifikationer som krävs för att få utöva yrket i medlemsstaten, avgöra om yrkeskvalifikationerna kan likställas. I de fall yrkeskvalifikationerna kan likställas ska juristen ha rätt att utöva juristyrket under samma förutsättningar som nationella jurister och medlemsstaten får då endast ställa krav på juristens uppförande. Att inga ytterligare krav ställs på juristen när han har de kunskaper som krävs för att få utöva yrket i medlemsstat är förenligt med den fria rörligheten. När likvärdighetsbedömningen visar att yrkeskvalifikationerna tydligt skiljer sig får staten kräva att juristen genomför en kompensationsåtgärd i form av en anpassningsperiod eller ett lämplighetstest. Kompensationsåtgärdernas syfte att ge juristen en möjlighet att bevisa att han har de kunskaper som krävs för att få utöva juristyrket i medlemsstaten. Det faktum att medlemsstaterna ställer krav på kompensationsåtgärder istället för att kräva att juristen ska genomgå en nationell juristutbildning är förenligt med unionsrätten. Det kan till och med sägas att kompensationsåtgärderna gynnar den fria rörligheten för jurister inom unionen. / One of the fundamental rights to be ensured all the lawyers in the Union is the free movement. A lawyer can exercise his freedom of movement by either rely on the free movement of persons, services or establishment. The profession of lawyers is a regulated legal profession and the development of regulated legal professions started in 1974 by law from the COJ. After this the development has continued and a frequent issue in the case law is what requirement that is required of lawyers who intend to exercise their freedom of movement. The purpose of this paper is therefore to investigate which requirements beside the professional qualifications that a lawyer already received from a Member State that is necessary in order to exercise the profession of lawyers in another Member State. The paper also investigates if the requirements which the Member States imposes on the lawyer are compatible with the free movement. Member States have the right to put up requirements on foreign lawyers who wish to offer their services in the Member State in order to ensure that the services reach a certain level of quality. Member States may require that the lawyer should obtain certain professional qualifications and a professional conduct. The requirements are intended to protect lawyer's clients from such as inadequate advice and the requirements must be necessary for the exercise of the profession in the Member State. When Member States sets requirements in order to exercise the profession of lawyers they have to take into account the professional qualifications that the lawyer has already received by doing an equivalent assessment. The equivalent assessments purpose is to compare the lawyer’s professional qualifications and the professional qualifications that are required in order to exercise the profession in the Member State and to decide if the professional qualifications are equate. If the professional qualifications are equate the lawyer shall be entitled to exercise the legal profession under same conditions as national lawyers and then may the States only impose requirements on the lawyer's conduct. That no additional requirements are allowed when the lawyer has the knowledge that is required for that profession in the Member States is compatible with the free movement. When the equivalent assessment shows that the professional qualifications clearly differ can the State demand that the lawyer implements a compensating measure as an adaptation period or an aptitude test. The aim of a compensating measure is to give the lawyer an opportunity to prove that he has the knowledge that is required in order to exercise the legal profession in the State. The fact that Member States require compensatory measures instead of requiring that the lawyer must undergo a national law school is compatible with European Union law. It can even be said that the compensating measures benefit the free movement of lawyers within the European Union.

En av de grundläggande rättigheterna som ska säkerställas alla jurister inom unionen är den fria rörligheten. En jurist kan utöva sin fria rörlighet genom att antingen åberopa den fria rörligheten för personer, tjänster eller etableringsfriheten. Juristyrket är ett re-glerat juristyrke och utvecklingen för reglerade juristyrken började år 1974 genom rätts-praxis från EUD. Därefter har utvecklingen bara fortsatt och en vanligt förekommande fråga i rättspraxis är vilka krav som ställs på jurister och advokater som har för avsikt att utöva sin fria rörlighet. Därav är syftet med uppsatsen att utreda vilka krav utöver de yrkeskvalifikationer som en jurist redan erhållit från en medlemsstat som krävs för att få utöva juristyrket i en annan medlemsstat. I uppsatsen utreds också om de krav som med-lemsstaterna ställer på juristen är förenliga med den fria rörligheten. Medlemsstaterna har rätt att ställa krav på utländska jurister som avser att tillhandahålla sina tjänster i medlemsstaten för att säkerställa att tjänsterna uppnår en lägsta kvalitetsnivå. Medlems-staterna får ställa krav på att juristen ska erhålla vissa yrkeskvalifikationer samt ha ett professionellt uppförande. Kravens syfte är att skydda juristens klienter från exempelvis bristfällig rådgivning och kraven som ställs måste vara nödvändiga för att kunna utöva yrket i medlemsstaten. När medlemsstaterna ställer krav för att få utöva juristyrket ska de ta hänsyn till de yrkeskvalifikationer som juristen redan besitter genom att genomfö-ra en likvärdighetsbedömning. Likvärdighetsbedömningens syfte är att efter en jämfö-relse, mellan de yrkeskvalifikationer som juristen har och de yrkeskvalifikationer som krävs för att få utöva yrket i medlemsstaten, avgöra om yrkeskvalifikationerna kan lik-ställas. I de fall yrkeskvalifikationerna kan likställas ska juristen ha rätt att utöva jurist-yrket under samma förutsättningar som nationella jurister och medlemsstaten får då en-dast ställa krav på juristens uppförande. Att inga ytterligare krav ställs på juristen närhan har de kunskaper som krävs för att få utöva yrket i medlemsstat är förenligt med den fria rörligheten. När likvärdighetsbedömningen visar att yrkeskvalifikationerna tyd-ligt skiljer sig får staten kräva att juristen genomför en kompensationsåtgärd i form av en anpassningsperiod eller ett lämplighetstest. Kompensationsåtgärdernas syfte att ge juristen en möjlighet att bevisa att han har de kunskaper som krävs för att få utöva ju-ristyrket i medlemsstaten. Det faktum att medlemsstaterna ställer krav på kompensa-tionsåtgärder istället för att kräva att juristen ska genomgå en nationell juristutbildning är förenligt med unionsrätten. Det kan till och med sägas att kompensationsåtgärderna gynnar den fria rörligheten för jurister inom unionen. / One of the fundamental rights to be ensured all the lawyers in the Union is the free movement. A lawyer can exercise his freedom of movement by either rely on the free movement of persons, services or establishment. The profession of lawyers is a regu-lated legal profession and the development of regulated legal professions started in 1974 by law from the COJ. After this the development has continued and a frequent issue in the case law is what requirement that is required of lawyers who intend to exercise their freedom of movement. The purpose of this paper is therefore to investigate which re-quirements beside the professional qualifications that a lawyer already received from a Member State that is necessary in order to exercise the profession of lawyers in another Member State. The paper also investigates if the requirements which the Member States imposes on the lawyer are compatible with the free movement. Member States have the right to put up requirements on foreign lawyers who wish to offer their services in the Member State in order to ensure that the services reach a certain level of quality. Mem-ber States may require that the lawyer should obtain certain professional qualifications and a professional conduct. The requirements are intended to protect lawyer's clients from such as inadequate advice and the requirements must be necessary for the exercise of the profession in the Member State. When Member States sets requirements in order to exercise the profession of lawyers they have to take into account the professional qualifications that the lawyer has already received by doing an equivalent assessment. The equivalent assessments purpose is to compare the lawyer’s professional qualifica-tions and the professional qualifications that are required in order to exercise the profes-sion in the Member State and to decide if the professional qualifications are equate. If the professional qualifications are equate the lawyer shall be entitled to exercise the le-gal profession under same conditions as national lawyers and then may the States only impose requirements on the lawyer's conduct. That no additional requirements are al-lowed when the lawyer has the knowledge that is required for that profession in the Member States is compatible with the free movement. When the equivalent assessment shows that the professional qualifications clearly differ can the State demand that the lawyer implements a compensating measure as an adaptation period or an aptitude test. The aim of a compensating measure is to give the lawyer an opportunity to prove that he has the knowledge that is required in order to exercise the legal profession in the State. The fact that Member States require compensatory measures instead of requiring that the lawyer must undergo a national law school is compatible with European Union law. It can even be said that the compensating measures benefit the free movement of law-yers within the European Union.

Subject: This paper is about Brand Extension and if the process differs when a company extends its brand from a service to a product in comparison to an extension from a product to a product. As an example we have analyzed the mobile phone business and the mobile phone operators who launch their private branded mobile phones Purpose: The purpose of this paper is to analyze how companies use brand extension from service to product as a part of their brand extension strategy. Method: A literature study was done in the brand extension area, but also in the area of brands to have a deeper understanding for the subject. A qualitative study with interviews was combined with a quantitative survey study. On the basis of the theories we could analyze the collected data and fulfill the papers purpose. Results: Important features and differences in services and products were identified and the importance of a strong brand identity before an extension. The consumers showed positive attitudes and reactions towards the companies brand extension strategies through the survey.

The purpose of this study has been to examine online travel magazines as an information source and as a virtual service scape. The traditional travel magazines are facing a change due to the technological development and the web has become an important platform for both customers and companies. The virtual service scape opens new opportunities for interaction and we found a great interest in examining which possibilities and limitations travel magazines are facing. This study is based on a qualitative approach because we wanted to gain a deeper understanding and a complete picture of our chosen subject. We have completed six interviews; three of them were consultants, one publishing director, one editor and a research student. The good variety of respondents contributes to a broader perspective and useful knowledge.In chapter five we present our conclusions on the basis of our empirical analysis. We have found in our paper that travel magazines are much more available than traditional magazines because of the possibilities the web provides. Some of the main conclusions are that online travel magazine as virtual service scapes enables interaction and involvement between customers, and the company, which creates new opportunities but also constraints. Since this is a qualitative study it is difficult to create a comprehensive picture of the final conclusions, thus we refer to Chapter 4 Empirical and theoretical Analysis and Chapter 5 Conclusion, to get a deeper understanding of our study.

According to Nosti (2012) banks target youths to find new customers by giving them special offers such as debit cards from a relatively early age. However, Moschis and Churchill (1979) point out that age can affect the level of knowledge in the consumer. Therefore, this essay focuses on youths as consumers. Specifically, youths’ awareness of security risks in using bank tools such as debit cards or internet banks was studied. The study was conducted by using four methods: a survey, a focus group, interviews with representatives from four banks on Gotland and a study of banks’ webpages. The participants of the survey and focus group where 16-19 years of age. According to Proença, Silva and Fernandes (2010), relationship marketing, or customer relationship management, is a strategy practiced by banks in which they sometimes use technology as a tool. However, a lack of awareness and knowledge among the customers can lead to misuse of the tools. Among other things, according to Harr (2012) it can lead to financial loss. The results that emerged from the study in this essay show that youths seem to have awareness within some areas, but further knowledge may be required in others, for example, in internet security. In addition, the results indicate that youths in some cases behave as if they do not believe anything harmful might happen to them, even though they are aware of the risks. Possible contributing factors to their actions may be group pressure, family influence and/or lack of knowledge.

Abstract Value Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive. Neutrality is also in the nature of VAT, as the design of the tax is to burden the consumer. Double taxation is contrary to the principle of neutrality. The VAT system is no longer neutral if the double taxation means that the company is burdened with VAT. The problems in this case arise because of gaps in legislation on who is tax duty. Rules are needed for interpretation of whether the operator shall be considered a mediator or not, and if the provision is made in two stages or not. The government gaveStardollABexemption from the obligation to pay VAT on the occasion of new rules, which will take effect in 2015. The legislation states thatSwedenno longer will be the taxable land in similar transactions. After 2015, taxation will be paid in the country where the consumer is located and therefore, only one jurisdictional will determine the taxation. When a transaction only comprises one consumer, then only one law can be applied on determine the taxation. The tax liability is therefore determined on the same VAT rules and the problems should be solved, thus the primary purpose of the rules is considered something else. / Sammanfattning Det svenska bolaget Stardoll AB riskerade att dubbelbeskattas på vissa elektroniska tjänster tillhandahållna konsumenter i Storbritannien då de ansågs skattskyldiga för mervärdesskatt i Sverige trots att de redan belastats av mervärdesskatt i Storbritannien. Betalningen tillhandahölls av konsumentens teleoperatör genom sms, som ansågs skyldig att erlägga mervärdesskatt i Storbritannien för den elektroniska tjänsten. Stardoll belastades indirekt av mervärdesskatten då ett avdrag gjordes på den del som Stardoll erhöll. De mervärdesskatterättsliga problem som leder till dubbelbeskattning måste identifieras för att fri rörlighet på den inre marknaden ska kunna säkerställas. Neutralitetsprincipen genomsyrar hela det EU: rättsliga mervärdesskattesystemet vilket kan härledas utifrån fördragets principer om den gemensamma marknaden samt ur mervärdesskattedirektivet. Neutraliteten ligger även i mervärdesskattens karaktär, då konstruktionen syftar till att belasta konsumenten. Om dubbelbeskattning leder till att företaget belastas av mervärdesskatt är inte längre mervärdesskattesystemet neutralt. Problemen i det aktuella fallet uppstår p.g.a. brister i lagstiftningen avseende vem som är skattskyldig. Tolkningsregler för huruvida operatören ska anses vara förmedlare eller inte behövs för att problemen ska kunna lösas. Regeringen gav Stardoll dispens från skyldighet att erlägga mervärdesskatt med anledning av att bestämmelser, vilka kommer träda ikraft 2015, leder till att Sverige inte längre kommer vara beskattningsland i liknande transaktioner. Då transaktionen endast kan omfatta en konsument blir även endast en lagstiftning tillämplig och därmed avgörs skattskyldigheten utifrån samma mervärdesskatterättsliga bestämmelser och problem torde vara lösta. Ändock kvarstår brister i harmoniseringen då reglerna inte innebär att de olika tolkningarna av lagstiftningen undanröjs.

In today's society, the internet is an important part of everyday life. Over recent years the number of electronic services has increased markedly. Communities such as Facebook, consume more of people's time than 5-10 years ago. How can public authorities benefit from these communities or are the municipalities not ready for this? The municipalities determine how their resources should be allocated based on the municipality's needs. The municipalities may be in charge of such matters of public interest which is linked to one municipality or its citizens. The purpose of this study is to explain what a virtual meeting platform means and how the public authority can take advantage of the virtual world to create benefits for its citizens by modifying existing tools. We have chosen a deductive approach with elements of induction, and the study is positivistic because of the approach on trying to find absolute knowledge from this study. We have developed five hypotheses by material from a pilot study. The material from the pilot study has served as the basis for a quantitative survey among users of Facebook. By introducing the Balanced Scorecard a municipality can, based upon local needs and capabilities, develop goals and measures based on the municipality strategy. We have constructed a model that is partly based on David Lundberg's 5-model (Lundberg, 2009). The model, Heimberg Flower, focuses on the "benefit"-factor which is directed towards the virtual options from which the municipality may choose which options to examine or test. Our hypothesis could prove two significant relationships, there is adesire for internet-based services, and that Facebook is preferred over other virtual meeting places for representation by the municipality. Using the modified Balanced Scorecard according to Heimberg Flower, the model can serve as a basis for municipalities in efforts to implement IT solutions that create value for the citizen.

The purpose of this master thesis is to use marketing theory on the library’s activities. The marketing theory used is the 4Ps; product, price, promotion and place, as it's presented by Philip Kotler. Because the library can be seen as a service oriented organization Christian Gronroos theory of marketing in the service industry also has been used. A case study of the public library in Broby was made to illustrate how the public libraries’ activities can appear in the light of marketing theory. The library went through a dynamic development during the case study, due to the fact that the library moved to a new location. The staff and their manager are aware of that they work in a certain context. Their target groups have special needs and the groups get their information from certain places which the library take advantage of. They also use the institutional channels in the public sector such as the public schools to get their message out. According to marketing theory the context is essential to be able to adapt the products you promote and how you do it. Price has long not been an issue for the libraries’ services but price can also be non-monetary. Its important to know what this price consist of to be able to lower it. It might also depend on the context. The staff believes in the importance of the services that the library provide to the community and promote it to their users. But the employees feel that there is a misconceptions of the  library as a collection of books, which they want to change. Because the library offer intangible goods, services, it is hard to change, because the most tangible the library offers are the books. To be able to grasp the service the user therefore focus on these. To get away from this the library can materialize the library’s services in other ways which takes the focus away from the books.