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  • 51.
    Alfredsson, Johan
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Larsson, Jakob
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Skatteverkets kommunikation med medborgarna2011Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 52.
    Alfredsson, Stefan
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science.
    A Cross-Layer Perspective on Transport Protocol Performance in Wireless Networks2012Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Communication by wireless technologies has seen a tremendous growth in the last decades. Mobile phone technology and wireless broadband solutions are rapidly replacing the last-hop wireline connectivity for telephones and Internet access.  Research has, however, shown that Internet traffic can experience a performance degradation over wireless compared to wired networks.  The inherent properties of radio communication lead to a higher degree of unreliability, compared to communication by wire or fiber.  This can result in an increased amount of transmission errors, packet loss, delay and delay variations, which in turn affect the performance of the main Internet transport protocols TCP and UDP.  This dissertation examines the cross-layer relationship between wireless transmission and the resulting performance on the transport layer. To this end, experimental evaluations of TCP and UDP over a wireless 4G downlink system proposal are performed.  The experiment results show, in a holistic scenario, that link-level adaptive modulation, channel prediction, fast persistent link retransmissions, and channel scheduling, enables the transport protocols TCP and UDP to perform well and utilize the wireless link efficiently.  Further, a novel approach is proposed where a modified TCP receiver can choose to accept packets that are corrupted by bit errors. Results from network emulation experiments indicate that by accepting and acknowledging even small amounts of corrupted data, a much higher throughput can be maintained compared to standard TCP.

  • 53.
    Alfredsson, Stefan
    Karlstad University, Division for Information Technology.
    TCP in Wireless Networks: Challenges, Optimizations and Evaluations2005Licentiate thesis, comprehensive summary (Other academic)
    Abstract [en]

    This thesis presents research on transport layer behavior in wireless networks. As the Internet is expanding its reach to include mobile devices, it has become apparent that some of the original design assumptions for the dominant transport protocol, TCP, are approaching their limits. A key feature of TCP is the congestion control algorithm, constructed with the assumption that packet loss is normally very low, and that packet loss therefore is a sign of network congestion. This holds true for wired networks, but for mobile wireless networks non-congestion related packet loss may appear. The varying signal power inherent with mobility and handover between base-stations are two example causes of such packet loss. This thesis provides an overview of the challenges for TCP in wireless networks together with a compilation of a number of suggested TCP optimizations for these environments. A TCP modification called TCP-L is proposed. It allows an application to increase its performance, in environments where residual bit errors normally give a degraded throughput, by making a reliability tradeoff. The performance of TCP-L is experimentally evaluated with an implementation in the Linux kernel. The transport layer performance in a 4G scenario is also experimentally investigated, focusing on the impact of the link layer design and its parameterization. Further, for emulation-based protocol evaluations, controlled packet loss and bit error generation is shown to be an important aspect.

  • 54.
    Alfredsson, Stefan
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science. Karlstad University, Division for Information Technology.
    Brunstrom, Anna
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science. Karlstad University, Division for Information Technology.
    Mikael, Sternad
    Signaler och System, Uppsala universitet.
    A 4G Link Level Emulator for Transport Protocol Evaluation2004In: Proceedings of The Second Swedish National Computer Networking Workshop (SNCNW), 2004, p. 19-23Conference paper (Refereed)
    Abstract [en]

    This paper presents a wireless link and networkemulator, based upon the "Wireless IP" 4G system proposalfrom Uppsala University and partners. In wireless fading down-links (base to terminals) link-level frames are scheduled andthe transmission is adapted on a fast time scale. With fastlink adaptation and fast link level retransmission, the fading properties of wireless links can to a large extent be counteractedat the physical and link layers. A purpose of the emulatoris to investigate the resulting interaction with transport layer protocols. The emulator is built on Internet technologies, andis installed as a gateway between communicating hosts. The paper gives an overview of the emulator design, and presentspreliminary experiments with three different TCP variants. The results illustrate the functionality of the emulator by showing theeffect of changing link layer parameters on the different TCP variants.

  • 55.
    Alfredsson, Stefan
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science.
    Brunstrom, Anna
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science.
    Mikael, Sternad
    Signaler och System, Uppsala universitet.
    Cross-layer analysis of TCP performance in a 4G system2007In: Proceedings of the 15th International Conference on Software, Telecommunications and Computer Networks, IEEE Computer Society, 2007Conference paper (Refereed)
    Abstract [en]

    This paper presents results from an experimental study of TCP in a wireless 4G evaluation system. Test-bed results on transport layer performance are presented and analyzed in relation to several link layer aspects. The aspects investigated are the impact of channel prediction errors, channel scheduling, delay, and adaptive modulation switch level, on TCP performance. The paper contributes a cross-layer analysis of the interaction between symbol modulation levels, different scheduling strategies, channel prediction errors and the resulting frame retransmissions effect on TCP. The paper also shows that highly persistent ARQ with fast link retransmissions do not interact negatively with the TCP retransmission timer even for short round trip delays.

  • 56.
    Alfredsson, Stefan
    et al.
    Karlstad University, Division for Information Technology. Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science.
    Brunstrom, Anna
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science. Karlstad University, Division for Information Technology.
    Mikael, Sternad
    Signaler och System, Uppsala universitet.
    Emulation and Validation of a 4G System Proposal2005In: Proceedings of RadioVetenskap och Kommunikation 2005: Volume II, 2005, p. 357-362Conference paper (Refereed)
    Abstract [en]

    This paper presents a wireless link and network emulator,along with experiments and validation against the "Wireless IP" 4G system proposal from Uppsala University and partners. In wireless fading downlinks (base to terminals) link-level frames are scheduled and the transmission is adapted on a fast time scale. With fast link adaptation and fast link level retransmission, the fading properties of wireless links can to a large extent be counteracted at thephysical and link layers. The emulator has been used to experimentally investigate the resulting interaction between the transport layer and the link layer. The paper gives an overview of the emulator design, and presents experimental results with three different TCP variants in combination with various link layer characteristics.

  • 57.
    Alfredsson, Stefan
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science.
    Brunstrom, Anna
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science.
    Mikael, Sternad
    Signaler och System, Uppsala universitet.
    Impact of 4G Wireless Link Configurations on VoIP Network Performance2008In: Proceedings of the 2008 IEEE International Symposium on Wireless Communication Systems, IEEE Communications Society, 2008, p. 708-712Conference paper (Refereed)
    Abstract [en]

    The performance of applications in wireless networks is partly dependent upon the link configuration. Link characteristics varies with frame retransmission persistency, link frame retransmission delay, adaptive modulation strategies, coding, and more. The link configuration and channel conditions can lead to packet loss, delay and delay variations, which impact different applications in different ways. A bulk transfer application may tolerate delays to a large extent, while packet loss is undesirable. On the other hand, real-time interactive applications are sensitive to delay and delay variations, but may tolerate packet loss to a certain extent. This paper contributes a study of the effect of link frame retransmission persistency and delay on packet loss and latency for real-time interactive applications. The results indicate that a reliable retransmission mechanism with fast link retransmissions in the range of 2-8 ms is sufficient to provide an upper delay bound of 50 ms over the wireless link, which is well within the delay budget of voice over IP applications.

  • 58.
    Alfredsson, Stefan
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science.
    Brunstrom, Anna
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science.
    Mikael, Sternad
    Signaler och System, Uppsala universitet.
    Transport Protocol Performance over 4G Links: Emulation Methodology and Results2006In: Proceedings of the International Symposium on Wireless Communication Systems (ISWCS), IEEE Computer Society, 2006, p. 327-332Conference paper (Refereed)
    Abstract [en]

    This paper presents a wireless link and network emulator for the "Wireless IP" 4G system proposal from Uppsala University and partners. In wireless fading downlinks (base to terminals) link-level frames are scheduled and the transmission is adapted on a fast time scale. With fast link adaptation and fast link level retransmission, the fading properties of wireless links can to a large extent be counteracted at the physical and link layers. The emulator has been used to experimentally investigate the resulting interaction between the transport layer and the physical/link layer in such a downlink. The paper introduces the Wireless IP system, describes the emulator design and implementation, and presents experimental results with TCP in combination with various physical/link layer parameters. The impact of link layer ARQ persistency, adaptive modulation, prediction errors and simple scheduling are all considered.

  • 59.
    Ali, Muhammad Ghazanfar
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Hashmi, Khalid
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
    Customer-support Service - The Role in Telecom-Customer Relationships: A Qualitative Study of Telecom Sector2012Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    From the past few years in Sweden telecommunication business has been altered. Earlier when telecom industry was dominant in the market but now it is transformed in to more competitive market with further competitors and provides additional services. In Sweden TeliaSonera is one of the leading and superior telecommunication providers. Currently TeliaSonera is merged among two large companies such as Telia which was one of the outstanding telecommunication companies in all over Sweden and Sonera is the finish counterpart of Telia. TeliaSonera presently facilitate their customers as well as business customers by proving different communication services such as mobile telephony, mobile broadband, Broadband, fix telephony connection and TV.

    Regarding Customer support service the purpose of this study is to investigate the relationship among customers and telecommunication service providers, and in this study we emphasize on customer-support service concerning “The Role in Customer Relationships”. Our consideration is to find out the better relationship among telecommunication service providers and their customers. Additionally the role of Telia shop is also studied by taking interviews with Telia customer representative office (CRO) and Telia top management.

    Furthermore from theoretical perspective the research has been conducted through current literatures such as customer support service, relationship marketing, dominant logic, customer loyalty, complaining behavior and trigger model. Approximately all of the literatures are specify from customer viewpoint business processes intended for long lasting relationship. We have sufficient information concerning that how to get better and stand long lasting relationship with the customers in future.

    For the fruitful outcome we conducted this research by exploratory research method and also conducted interview with the help of open ended questionnaire and our target group was TeliasSonera Top management in Stockholm, manager of TeliaSonera shop in Karlstad city and also from 12 students of Karlstad University. The reason behind this was to know the role of TeliaSonera towards customer-support service as well as their customer experience and perception. Finally in the end we come up with the conclusion by the help of gathering qualitative information that the effective customer support-service can lead to long lasting relationship among customers and telecom sectors. Furthermore we also came to know in the end that superior quality customer support service assist to create more customers loyalty. That means customer-support service play one of the significant role between telecommunication service provider and customers.

  • 60.
    Ali, Noaman
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Wanwang, Alisa
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Halal Food: Thai Halal Food Products and International Market2010Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    This paper aims to examine salient issues in the Halal food business with special focus on entering Thai Halal food products into international market. Market screening plays an important role in entering new market or setting up the business in the foreign country. In this paper we have analyzed the importance of Halal Food for the Muslims and explained the growth of Halal food in French markets. The study focuses attention on the identification of key areas in Halal food export and channel strategy. The Thai food industry is amongst dynamic and diverse and we investigated the entering process into the new market. Thai food product is selected to compare and find the competitive advantage.

  • 61. Ali Yahiya, Tara
    et al.
    Chaouchi, Hakima
    Kassler, Andreas
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science. Karlstad University, Faculty of Economic Sciences, Communication and IT, Centre for HumanIT.
    Pujolle, Guy
    Seamless Interworking of WLAN and WMAN Wireless Networks2006Conference paper (Refereed)
    Abstract [en]

    Future network environments will be heterogeneous and mobile terminals will have the opportunity to dynamically select among many different access technologies. Therefore, it is important to provide service continuity in case of vertical handovers when terminals change the access technology. Two important wireless access technologies are WLAN (Wireless Local Access Networks) and WMAN (Wireless Metropolitan Access Networks) networks. In this paper, we address several challenges related to a seamless integration of those technologies. We highlight important aspects for designing a WLAN/WMAN interworking architecture and we address important Quality of Service (QoS) issues for such interworked systems like degree of QoS support provided by the technologies, QoS mapping and signalling for vertical handover. By formulating several interworking scenarios, where WLAN users with ongoing voice, video and data sessions hand over to WMAN, we study QoS and performance issues and analyse feasibility of seamless session continuity through simulations

  • 62. Allman, Mark
    et al.
    Avrachenkov, Konstatin
    Ayesta, Urtzi
    Blanton, Josh
    Hurtig, Per
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Computer Science.
    Early Retransmit for TCP and SCTP2008Other (Other (popular science, discussion, etc.))
    Abstract [en]

    This document proposes a new mechanism for TCP and SCTP that can be used to recover lost segments when a connection's congestion window is small. The "Early Retransmit" mechanism allows the transport to reduce, in certain special circumstances, the number of duplicate acknowledgments required to trigger a fast retransmission. This allows the transport to use fast retransmit to recover packet losses that would otherwise require a lengthy retransmission timeout.

  • 63.
    Almasri, Abdullah
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    A Approach for Analysing the Fractional Difference Processes2006Conference paper (Refereed)
  • 64.
    Almasri, Abdullah
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Some aspects of wavelet analysis in time series2000Licentiate thesis, monograph (Other academic)
  • 65.
    Almasri, Abdullah
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Testing for Periodicity and Trend in Long-Memory Processes2003Doctoral thesis, monograph (Other academic)
  • 66.
    Almasri, Abdullah
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Andersson, Eva M
    Barregård, Lars
    A study of residential radon in Sweden using multilevel analysis2008In: Health Physics Journal, to appear 2008Article in journal (Refereed)
    Abstract [en]

    A Swedish radon data set, consisting of more than 8000 measurements of residential radon levels in about 50% of the Swedish municipalities were analysed using a multilevel approach.

    The results were compared with those of a single-level analysis. We found that there was a significant variability between municipalities. The point estimates of the population mean radon levels were similar (geometric mean 60 Bq/m3 and arithmetic mean 106 Bq/m3).

    The analysis shows the advantages of multilevel modeling compared with a single-level OLS model.

    A single-level model results in too optimistic standard errors, about 25% of those of the multilevel

    model which can lead to erroneous conclusions.

    In a multilevel model including house type as a fixed effect (single-family house, row house, or apartment in multi-family house), the estimates of the fixed effect of house type were similar for the single-level and the multi-level models

  • 67.
    Almasri, Abdullah
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Hussain, S
    Holmquist, B
    Impact of the Periodicity and Trend on the FD Parameter Estimation2007In: Journal of Statistical Computation and Simulation. 2007, 77, 79-87Article in journal (Refereed)
  • 68.
    Almasri, Abdullah
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Locking, Håkan
    Shukur, Ghazi
    Testing for climate warming in Sweden during 1850-1999, using wavelets analysis2008In: Journal of Applied Statistics, 2008, vol. 35, issue 4, pages 431-443Article in journal (Refereed)
    Abstract [en]

    This paper describes an alternative approach for testing for the existence of trend among time series. The test method has been constructed using wavelet analysis which has the ability of decomposing a time series into low frequencies (trend) and high-frequency (noise) components. Under the normality assumption, the test is distributed as F. However, using generated empirical critical values, the properties of the test statistic have been investigated under different conditions and different types of wavelet. The Harr wavelet has shown to exhibit the highest power among the other wavelet types. The methodology here has been applied to real temperature data in Sweden for the period 1850-1999. The results indicate a significant increasing trend which agrees with the 'global warming' hypothesis during the last 100 years.

  • 69.
    Almasri, Abdullah
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Shukur, G.
    An Illustration of the Causality Relation between Government Spending and Revenue Using Wavelets Analysis on Finish Data2003In: Journal of Applied Statistics, 2003, 30, 571-584Article in journal (Refereed)
    Abstract [en]

    Quarterly data for the period 1960:1 to 1997:2, conventional tests, a bootstrap simulation approach and a multivariate Rao's F-test have been used to investigate if the causality between government spending and revenue in Finland was changed at the beginning of 1990 due to future plans to create the European Monetary Union (EMU). The results indicate that during the period before 1990, the government revenue Granger-caused spending, while the opposite happened after 1990, which agrees better with Barro's tax smoothing hypothesis. However, when using monthly data instead of quarterly data for almost the same sample period, totally different results have been noted. The general conclusion is that the relationship between spending and revenue in Finland is still not completely understood. The ambiguity of these results may well be due to the fact that there are several time scales involved in the relationship, and that the conventional analyses may be inadequate to separate out the time scale structured relationships between these variables. Therefore, to investigate empirically the relation between these variables we attempt to use the wavelets analysis that enables us to separate out different time scales of variation in the data. We find that time scale decomposition is important for analysing these economic variables.

  • 70.
    Almasri, Abdullah
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Shukur, G
    Testing the Causal Relation between Sunspots and Temperature Using Wavelets Analysis2005In: Journal of Modern Applied Statistical Methods, 2005, 4, 134-139Article in journal (Refereed)
  • 71.
    Almasri, Abdullah
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Economics and Statistics.
    Shukur, Ghazi
    Clustering Using Wavelet Transformation2008In: Handbook of Research on Cluster Theory / [ed] Charlie Karlsson, Edward Elgar , 2008Chapter in book (Refereed)
  • 72. Almgren, Karin
    et al.
    Leidhammar, Börje
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Förenklad taxering - betänkande av skatteförenklingskommiten1985In: Skattenytt 1985, s. 408 - 418Article in journal (Other academic)
  • 73. Almgren, Karin
    et al.
    Leidhammar, Börje
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Skatteförfarandet. [D.] 11992Book (Refereed)
  • 74. Almgren, Karin
    et al.
    Leidhammar, Börje
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Skatteförfarandet. D. 21996Book (Refereed)
  • 75. Almgren, Karin
    et al.
    Leidhammar, Börje
    Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Law.
    Skatteprocessen2004Book (Refereed)
  • 76.
    Almgren, Mats
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Hansen, Erik
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Coridendro: Ett verktyg för att grafiskt åskådliggöra incidensen av malignt melanom inom olika släkter2006Independent thesis Basic level (professional degree), 10 points / 15 hpStudent thesis
    Abstract [en]

    The county council of Värmland is taking part in a larger project which in general consists of surveying malign melanoma within different families. Counties in Sweden are following-up on patients suffering from malign melanoma, which is likely to have inheritable causes. When a suspected heritable malign melanoma is found an investigation is started. A pedigree is drawn, describing the propositus’ family.

    Every individual in the pedigree is represented by a symbol. The appearance of this symbol is determined by: unhealthy/healthy, diseased/alive, man/woman. When the individuals have been identified and the according symbols drawn, the symbols are connected by lines representing kinship.

    Today the pedigrees are drawn by hand using pen and paper. This is a time consuming task and the appearance differ depending on who is drawing the pedigree.

    The result of our problem-analysis is a graphical software tool. On a drawing area the user may draw the symbols on predefined locations. The tool also allows for symbols to be connected with lines. Symbols are connected through selecting a start-symbol and an end-symbol.

  • 77.
    AlMouti, Mike
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Politik i sociala medier: En studie om hur Uddevallas socialdemokrater använder sociala medier2010Independent thesis Basic level (university diploma), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Termen sociala medier har fått mycket uppmärksamhet i samband med presidentens valkampanj i USA år 2008, detta har väckt ett intresse att ta reda på vad sociala medier egentligen innebär och på vilket sätt det tillämpas vid svenska förhållanden och i den svenska politiken. Detta är inte en helt enkel uppgift och ett mycket stort ämne att undersöka. För att avgränsa ämnet har denna studie för avsikt att kartlägga användningen av sociala medier bland socialdemokraternas kommunala politiker i Uddevalla. Teorier om offentlighet och tvåstegshypotesen används som analysredskap i studien.Som kunskapsteoretisk utgångspunkt används ett explorativt förhållningssätt. Metoderna har utgjorts av intervjuer. Sociala medier är och kommer med största sannolikhet bli en viktigare del av Uddevallas socialdemokraters arbete med att kommunicera med sina väljare. Det finns en medvetenhet om gränsen mellan det offentliga och privata i Udde-vallas socialdemokraters arbete med sociala medier.

  • 78.
    Al-Mouti, Mohammed
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Engman, Daniel
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Lam, Giang
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Skattekontrollagen: Proportionalitetsprincipen och befrielse från kontrollavgift2008Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [sv]

    Sammanfattning

    Syftet med föreliggande uppsats är att redogöra och utvärdera den nya branschkontrollagen utifrån proportionalitetsprincipen. Vi har undersökt lagens utformning och tillämpning avseende kontrollavgiften och befrielsegrunderna. Den rättsdogmatiska metoden var ett medel för att uppnå detta mål.

    Skatteverket har genom branschkontrollagen fått utökad kontrollmöjlighet för att motverka det omfattande skattefusket som förekommer inom restaurang- och frisörbranschen. I och med att lagen har varit verksam i ett år kan Skatteverket konstatera att den har bidragit till positiva effekter såsom ökade skatteintäkter. Även en ökning av arbetsgivaravgifter har tillfallit staten samt att 4 200 nya tjänster uppkommit som tidigare enligt Skatteverket var svarta. De här exemplen kan ses som positiva indikationer på att kontrollverksamhetens effektivitet är hög och att Skatteverket arbetar i rätt riktning. Det är dock av vikt att ha i åtanke att lagstiftning måste ta hänsyn till andra faktorer än effektivitetskriteriet, eftersom kontrollintresse och dess effektivitet i vissa fall kan kollidera med rättssäkerhet, i synnerhet då proportionalitetsprincipen erfordras vid skattekontroll.

    En redogörelse för proportionalitetsprincipens betydelse och framför allt vid uttagande av kontrollavgift presenteras i det avslutande kapitlet. Vi har även lagt fram hur vi har uppfattat tolkning och tillämpning beträffande befrielsegrunderna från kontrollavgiften. Våra reflektioner resulterar därefter i våra egna förslag till förbättringsåtgärder beträffande utformningen av lagen med hänsyn tagen till rättssäkerhet.

    De slutsatser vi har kommit fram till med hjälp av en analys av fem rättsfall från kammarrätten är bl.a. att befrielsegrunderna i lagen är vaga och svåra att tolka. Vi anser därför att de behöver förtydligas för att öka rättssäkerheten samt att näringsidkarna påverkas hårt ekonomiskt, i synnerhet om lönsamheten i verksamheten är låg. Vi tycker därför att förbättringar i form av automatiskt anstånd med kontrollavgiften borde kunna medges näringsidkarna precis som för skattetillägg.

  • 79.
    Almqvist, Jessica
    et al.
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Reinholdsson, Åsa
    Karlstad University, Faculty of Economic Sciences, Communication and IT.
    Varumärket IKEA: en studie om identitet och image vid företagets etablering i Karlstad2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [sv]

    IKEA är i nuläget ett av Sveriges och världens starkaste varumärken och under sommaren

    2007 kommer IKEA att etablera sig i Karlstad. För att ett varumärke ska kunna anses vara

    starkt krävs det att företagets identitet och image stämmer överens. Identitet är de signaler

    som företaget sänder ut till kunden och image är den uppfattning som uppstår i kundens

    medvetande om själva företaget. Intresset i nuläget var att se till vad IKEA har för identitet

    och vad boende i Karlstad med omnejd har för uppfattning om företaget. Därefter kan svar

    erhållas om det förekommer ett gap mellan företagets identitet och image, vilket vidare bör

    åtgärdas om så är fallet.

    För att erhålla den information som fordrades för undersökningen har vi använt oss av två

    metoder, kvalitativ- och kvantitativ metod. Den kvalitativa metoden, intervju med

    ställföreträdande chef IKEA Karlstad, har medfört att vi erhållit företagets identitet. Den

    kvantitativa metoden har använts när vi genomförde enkätundersökningen med våra 100

    respondenter för att erhålla företagets image. Enkätformuläret vände sig till individer över 15

    år oberoende av kön. Orsaken till åldersbegränsningen grundade sig i att frågorna vände sig

    till individer med eget hushåll. Responsen från våra respondenter var över förväntan och en

    image kunde erhållas.

    För att analysera de svar som framkommit vid enkätundersökningen har vi använt oss av

    Aakers modell gällande Brand Equity, vilken behandlar varumärkeskännedom,

    varumärkesassociationer, uppfattad kvalitet och varumärkeslojalitet. I analysen gällande

    IKEA:s identitet har vi använt Aakers modell om identitetssystem som består av fyra olika

    perspektiv; varumärket som produkt, organisation, person och symbol. De fyra perspektiven

    bidrar till att bygga och dela in varumärkets identitet. I undersökningen genomförs även en

    jämförelse mellan respondenternas uppfattning om IKEA och företagets egen identitet, vilket

    görs med hjälp av Melins (1999) teori gällande identitetsanalys. Teorin visar på hur företaget

    bör agera utifrån hur identitet och image stämmer överens. Avslutningsvis har vi utgått från

    teorier om kommunikation för att se hur IKEA kommunicerar ut sin identitet till allmänheten.

    Vår undersökning visar på att det finns ett gap mellan IKEA:s identitet och image, men av

    mindre karaktär. Vissa faktorer skiljer sig åt när det gäller respondenternas och företagets

    uppfattningar. Det som bör poängteras är att IKEA:s kärnidentitet, pris, har förmedlats på ett

    bra sätt och medför att företaget uppfattas erbjuda bra priser på sina produkter. Faktorn pris är

    av allra största betydelse för att företagets identitet ska stämma. IKEA har som mål att inte

    ändra sin identitet utan att den ska kvarstå. Det medför att vi anser att de inte bör förändra sin

    identitet, men att de bör arbeta lite extra med de faktorer som de inte lever upp till på samma

    sätt som de själva anser. Med fokus på de faktorer som behöver förbättras kan varumärket

    stärkas och medföra att företaget och de boende i Karlstad med omnejd kommer att inneha en

    bild av företaget som stämmer bra med vad företaget kommunicerar ut.

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