When I got the opportunity to write this examination did I want to write about something that I both was interest in and also can use in the future. I think it?s going to be difficult to carry on the milk production with only 28 cows. I wanted to investigate the possibility to increase the herd of cows. I also wanted to compare this cost with a new cow house the cows where milked with a robot.

Title:Product abandonment ? A comparative study of five ABB-units Level:Master thesis in Business administration, spring 2011.Purpose:The purpose of this paper is to through a comparative analysis examine how different companies, within the same group, works with product abandonment and what factors influence the process.Problem:How important is situational and product specific factors in a product abandonment process in which the organizational factors are constant?Method:This study is based on primary as well as secondary data where interviews represent the primary data. Interviews, following the same interview guide, were made with five companies within the same group.Result:The results from the empirical studies presented in the text below recurring themes derived from the framework.Conclusions:Our conclusions are that the importance of product specific factors is of significant matters in a product abandonment process, even when organizational factors are constant. We base that on that although the companies are within the same group, under the same strategic direction and constructed according to the same organizational structure the product abandonment process is different for the respective companies.Keywords:Product abandonment, product deletion, product elimination, weak products, ABB .

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

For some time, there has been a general thought that churches built in the Early Middle Ages in Scandinavia, around the 12th century, directly replaced cult buildings or cult sites from the Late Iron Age. There are archaeologists who have criticized this and were instead skeptical that churches at all were built on places where a pre-Christian cult building existed. Several examples from Scandinavia contradict this and show a continuity of place and cult from the Late Iron Age to the Early Middle Ages. The aim of this thesis is through a spatial analysis, study Late Iron Age archaeological sites in the landscape around thirteen churches located around lake T?kern in the western part of ?sterg?tland, to see if there is a place and cult continuity from the Late Iron Age to the Early Middle Ages at the selected locations.

During the years 2006-2010 Gotland University conducted seminars excavations in Västergarn parish on Gotland. Inside the wall a total of six house foundations have been found and a total of 127 combs have been registered. This thesis is based on a material study of the 127 registered medieval combs. The purpose of this thesis is to analyze the combs and with their chronology illuminate in which period the society of Västergarn was active. And also to find out what the material remains can tell us about the place and its people.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

This paper discusses the strategy and strategic change in the Swedish freight forwarding business and analysis factors that influence the forces of the business. Three companies of various sizes are chosen to be investigated as a case study, outline that cost leadership and differentiation are both important strategies for companies to compete in the market. However, companies outpacing competition do not only pursue either of the two strategies, the need the ability to add one (cost leadership) to the other (differentiation) in relationship to environmental change over time..

SCA Packaging AB i Munksund Piteå är ett pappersbruk som tillverkar kraftliner. De har för en tid sedan inlett ett arbete för att utforma en inköpsstrategi. Arbetet gick ut på att utveckla en strategisk samsyn för inköpsverksamheten som ska vara genomgående för hela SCA Packaging Munksund. Syftet med arbetet var att skapa en gemensam bild av inköp i företaget med såväl brister som förbättringsmöjligheter. Ämnen som togs upp på möten angående inköpen på företaget var bland annat avtalshantering, avtalstyper och klassificering av inköp med hjälp av en positioneringsmatris i detta fall Kraljics matris.

SCA Packaging AB i Munksund Piteå är ett pappersbruk som tillverkar kraftliner. De har för en tid sedan inlett ett arbete för att utforma en inköpsstrategi. Arbetet gick ut på att utveckla en strategisk samsyn för inköpsverksamheten som ska vara genomgående för hela SCA Packaging Munksund. Syftet med arbetet var att skapa en gemensam bild av inköp i företaget med såväl brister som förbättringsmöjligheter. Ämnen som togs upp på möten angående inköpen på företaget var bland annat avtalshantering, avtalstyper och klassificering av inköp med hjälp av en positioneringsmatris i detta fall Kraljics matris.

The projects objective is to find an alternative method of heating (the current method being via electric heating) the sewage treatment plant on the island Utö in Stockholm?s archipelago in order to reduce the energy consumption and ultimately the cost for heating the plant. The project is given by ?Skärgårdsstiftelsen? (The Archipelago Foundation) and is a part of the larger EU-project ?Green Islands?.A model for the plants total heating demand is established in order to get a good perception of how much money can be saved using alternative heating methods. The heating demand model gives an annual heating demand of approximately 32 500 kWh and a maximum heating power demand of around 24,7 kW.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

This thesis analyses the decoration on the pots of the Pitted Ware Culture on Gotland. The pottery from this period is richly decorated with various ornaments, the most common are the pits but other types of decoration occur. The purpose of this study is to get an insight into what the patterns meant to the people that made and used them and what role these may have played in their lives. The author will analyse the decoration on potsherds found from the three Pitted Ware sites of Visby, Ajvide and Hemmor on Gotland. This will be used in a comparative analysis to investigate if differences and/or similarities of the pattern occur between and among the sites.

Tyr ? A historical and comparative study of configurations and formations connected to the Old Norse god Tyr. Klas af Edholm This thesis has two aims. One is a discussion of the history of the study of Old Norse religion and related aspects, centered on how general tendencies within the area of research have affected the interpretations of the god *T?waz/Tyr.

This thesis is about new technology in academic libraries in the form of Patron Driven Acquisition. As libraries take part in the digital era, a new model of patron driven acquisition has emerged. This model gives users more influence over the libraries electronic book collection. The collection development model changes libraries traditional role in the collection development process, from collecting for the future to the present.The purpose of this thesis is to gain knowledge of what acquisition librarians think about the effects of PDA on the collection, the acquisitions role and the cost structure. The theoretical framework relies on Christensen?s theory about disruptive technology and was used to interpret outcomes of new technology in libraries and its staff.Five librarians from four different Swedish university libraries were interviewed using a qualitative semi-structured method to carry out the investigative part of this thesis.

As a result of increased energy prices more and more energy-efficient homes are coveted. An energy-efficient alternative is passive houses, which is characterized by an extremely well insulated building envelope that recovers the heat without the use of radiators or under floor heating. But a passive house requires a higher investment cost than a conventional building project, since it will require more construction materials, training of construction workers, greater land area, and long construction period. But the lower operating cost expects to pay back the higher cost of investment. We therefore question how profitable a passive house is in relation to houses built according to modern conventional building techniques.The aim of our study is to investigate the viability of passive houses compared to convent­ional houses.