Due to the well-developed rhetoric and the relative easiness to estimate costs, cost considerations are usually more in-depth than revenue considerations when discussing strategies impact on profitability. To avoid dysfunctional companies and poorly judged strategy decisions it is necessary to develop the rhetoric of revenue considerations.By collecting data from 230 respondents in a quantitative study of two grocery stores in Mora, the study aimed to assess the relationship between choice of generic strategy and self-reported buying behavior, considering differing decision-making processes of customers.The results of the study indicate that a differentiation strategy performs better than a low-cost strategy in terms of buyer frequency, number of goods and cost of purchase. However, due to a poor data collection method, the results are weak, and should therefore be questioned. The study indicates that reliability considerations for behavioral measures should be treated in the same respect as psychological measures, and therefore illuminates the need for new methods and measures to be developed..

The aim of this master's thesis is to study how the design of the music library space affects how it is used and its role as an arena for culture. This is done in form of a case study of Library 10 in Helsinki, a public library branch that specializes in music and information technology. The backdrop to the study is the changing context for cultural activity in the information society and the role of public libraries as public space and meeting place. By analyzing the distribution of space in the library, the distribution of functions and artefacts and the spatial use of the room, I interpret the ways in which this distributional logic produces a unique place for music and culture. I discuss the music library design in a space and place perspective, utilizing theoretical tools from cultural geography and the space theories of Henri Lefebvre.

Bakgrund: Från att ha förmedlats via grottmålningar, papperstidningar, böcker och skivor har distributionen av contentprodukter blivit smidigare i och med att internet har fått genomslagskraft. Denna typ av distribution är mycket snabbare och dessutom i många fall billigare än de tidigare typerna. Dessutom finns det numer möjligheter för gemene man att publicera och distribuera content. Syfte: Att undersöka hur contentdistribution i musikindustrin förändras på grund av den pågående övergången från analog till digital ljudförmedling. Dessutom undersöka vad det finns för incitament till fortsatta förändringar i framtiden.

Syftet med det examensarbete som genomförts har varit att kartlägga processen för att på egen hand lansera sin musik i form av ett fullängdsalbum tillgängligt att köpas både i form av digitala nedladdningar och som traditionell CD-skiva.I arbetet har vi bekantat oss med viktiga aspekter angående distributionsavtal, upphovsrätt, marknadsföring, design, foto, logotyper, texter och koder man bör känna till. En stor del av arbetet har även ägnats åt att förklara och utreda den sista delen i ljudbearbetningen - mastring. Dessutom har vi satsat på marknadsförning och exponering på Internet samt olika betalningslösningar som möjliggör skivans försäljning.För att erhålla de nödvändiga delarna i arbetsprocessen har kontakt upprättats med bland andra: IFPI, Grammotex, N©B och Dicentia.I rapporten får vi följa den progressiva rockgruppen Cap Outrun och deras väg till målet i form av en fallstudie..

Eutrophication of lakes and streams are nowadays a well known environmental problem and implies an enrichment of the nutrients phosphorus (P) and nitrogen (N). Phosphorus is considered to be the most important component for the growth of aquatic plants and leads in too large quantities to an intensification of growth. Phosphate (PO4) is the fraction of phosphorus that can easiest be taken up by plants and thus have the greatest impact on eutrophication. Increased plant growth in lakes and unfavorable conditions for aquatic animals are two examples of negative consequences. A significant portion of the increased nutrient supply to nearby water can be derived to phosphate leaching from agricultural areas, where private sewers and agriculture is two main sources.

At the end of 70s and the beginning of 80s, 18 terminals was built and used for chipping wood residue from clear cuttings. Most of the terminals was terminated before the 2000s but with the high oil- and energy prices that we can see today there might be a place for these terminals again. The goal with the study was to analyze and compare economical differences between 5 different logistical systems, collected data was used with a set of formulas. The systems include long range transport of slash, chips and bundles. Three of the systems include transport by lorry to industry the last two includes a terminal with access to train transport.

The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..

Scania?s discount rate - the return requirement of investments - refers to Scania?s WACC or weighted average cost of capital. The capital markets return requirement on equity and the credit market interest cost of borrowing is weighted to become the single discount rate, the WACC. The purpose of this study is to investigate which asset pricing model of APT and CAPM Scania should use in their WACC calculations. The company now uses a group WACC of 11 percent which is used in all company levels.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

The project has been implemented in collaboration with Carl-Johan Lundberg on Deltagruppen Ltd in Jönköping. Problem introduction comes from Carl-Johan's own experience from the hotel sector. The problem that all hotels has is that they sell two products, i e. simple - and double rooms. Persons that travel in companies do not desire always to share bed.Focus in the work is to develop a product that holds together two simple beds and forms double bed, concurrent that it goes that converters to two simple bed without needing to disassemble the product and be done invisible.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

rspective [123][pdf.gif] The aim of this thesis is to study the Swedish Public Lending Right PLR from the authors perspective. I investigate what the Swedish authors of today think about the system for distributing the money in the Authors trust Författarfonden, and in what ways they want to change it. I also try to distinguish the authors thoughts about how the scolarships from the Authors trust are distributed. What kind of authors do they think are favoured when the money is distributed and what kind of authors are treated unfairly. Finally I investigate how the money is shared out in reality by using some of the literature sociologist Johan Svedjedals theories of the distribution, and compare these facts with the authors thoughts about how the money is distributed.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

The essay's aim is to explain how responsibility distribution between private and public bodies, primarily within three important service areas, can be visualised in light of the fact that they have experienced different forms of readjustment. We have chosen to study this by looking at the restoration work taking place after the hurricane Gudrun swept across southern Sweden on January 8-9, 2005; and we have chosen to concentrate on the service areas of electricity- and telephone supply, and public transport. The responsibility distribution has been depicted by carrying out qualitative interviews with employees within both private and public bodies included in the restoration work. The conclusion produced is that there were obscurities in the formal responsibility distribution between private and public actors taking place in conjunction with the hurricane restoration work.In a deeper analysis, the result can be explained by a ?several hands? problem arising since the number of actors has increased as the public sphere has adopted leadership forms influenced by the private business sector.