A common assumption in marketing is the wider variety of product a corporation has, the better for the consumer: more product - more choices. Companies often develop a line extension to broaden consumer range through product attributes including quality, function and design. These developed attributes within the product are not always optimal for the consumer. As a result, companies often become entangled in having a price higher than the cost and benefit of the products. This essay aims to analyze the consumer value of line extension products and how these evaluations relate to extended line product pricing.

Approximately 60 million cubic meters of round wood are transported every year with trucks in Sweden and stand for 15 % of all truck transportation in the country. The big amount that is transported results in many haulage companies works in different parts of the country with different conditions to get a good flow on their transports. Today the transport pricing is very general and the payment consists of the unit round wood they are transporting and the distance of the transport. The purpose of this study were, from the freighter and the haulage company?s perspective, try to find ways to change the today applied transport pricing to more differentiated and compare them to historic payment of transportation.

Syftet med denna uppsats är att med hjälp av exempel och illustrationer förklara och klargöra tillvägagångssättet för Amin och Kat?s version av Dybvig?s Pay-off Distribution Pricing Model samt Keating och Schadwick?s Omegafunktion. Vidare ämnas Pay-off Distribution Pricing Model, Omegafunktionen, Sharpekvoten, Jensen?s Alpha och Treynor-index beräknas på icke-normalfördelade distributioner i form av avkastningar på hedgefonder samt normalfördelade avkastnings-distributioner på aktiefonder. Resultaten från dessa beräkningar kommer att rankas och jämföras främst genom att söka observera likheter och olikheter.

A common assumption in marketing is the wider variety of product a corporation has, the better for the consumer: more product - more choices. Companies often develop a line extension to broaden consumer range through product attributes including quality, function and design. These developed attributes within the product are not always optimal for the consumer. As a result, companies often become entangled in having a price higher than the cost and benefit of the products. This essay aims to analyze the consumer value of line extension products and how these evaluations relate to extended line product pricing.

The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.

This study was performed in collaboration with Moelven Skog AB, Örebro district. The purpose of the study was to review existing literature in order to describe the current status of harvester based measurement technology as the way to provide information for calculating payment to the forest owners. In addition to this, a short survey was conducted to find out how a switch to harvester based measurement would affect the administrative workload on timber purchasers working for the district. The literature study shows that the harvester measurement technology is ready to use if it is combined with well-established routines for control of the harvesters, methods for automatic quality indexing of the timber and ways of creating pricelists specially adapted for harvester measurement. Pricing each stem seems to be the most promising method. Stem pricing has several benefits.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

The thesis deals with consumers behaviour in the use of online services and the cultures effect on it. It is a study of Swedes and Danes use of online job data bases. The thesis is based on a quantitative study. A questionnaire were used sent out to 80 Swedes and 80 Danes. The theory concerns areas of online consumer behaviour, decision making and services theory as well as theories within culture in relation to services and behaviour.

Syftet med denna uppsats är att undersöka prissättningsprocesser för att finna barriärer som förhindrar industriföretag att förbättra sin prissättningsförmåga. Förutom att hitta gemensamma barriärer ska vi även ge ett teoretiskt bidrag gällande hur företag kan förbättra sin prissättningsförmåga, med speciellt fokus på barriärer. Vi har genomfört en multipel case-study på 6 industriföretag samt ett konsultföretag. Vårt tillvägagångssätt var abduktivt och vi inledde vår uppsats genom att utveckla ett teoretiskt ramverk som lade grunden till vår studie. Det teoretiska perspektivet innehåller varierande litteratur gällande prissättning, prissättning som en förmåga samt det resursbaserade synsättet.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

To be competitive in the corporate climate of today it is important to have effective logistic activities. A common resource within the internal logistics is forklift trucks, which are used to lift and transport material. It becomes more and more important to decide whether to buy, lease or rent the forklifts to obtain an optimal economic situation. Many companies have issues with internal pricing. It is difficult to price products and services correctly. It is common to price the overall instead of what it really costs.The purpose of the thesis is to present a model for the acquisition of forklifts for internal logistic operations, regarding financing and internal pricing, to obtain economic effectiveness and an optimal forklift fleet size. The study focused on a specific research question, and for this purpose interviews with experts were held, observations were made and a literature study was done.

The purpose of this thesis is to investigate the two new phenomena; the pricing model Pay-What-You-Want (PWYW) and the launch of daily newspapers in the iPad. A quantitative study was conducted in order to examine what would happen if the PWYW-model where to be used by a daily newspaper for its iPad product, and what this would signal to consumers about the brand in terms of brand association and brand attitude. Furthermore, we have investigated which of these factors that are affecting willingness to pay in this PWYW-situation. Moreover, a secondary purpose was to test the two possible presentations of the digital newspaper in the iPad; Product and Access ? and how the results differed between these two.

Wind power is a growing energy sector in Sweden. However, it still represents only a small part of the total electricity production, about 0.7%. In order to create good conditions and to facilitate the establishment of wind power in Sweden, the government has for example, created a national centre for wind use. The objective has been to reach the governmental goal, which is an expansion of wind power by 10 TWh by year 2015 compared to the level in 2002. The Swedish electricity market was deregulated in 1996 which refers to the introduction of a competitive market in electricity production and trade.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.