Syftet med studien är att beskriva hur svenska multinationella företag tillämpar cost plus metoden vid interna transaktioner över landsgränser. Vidare har följande forsningsfrågor formuleras: Hur tillämpar företag cost plus metoden? Vilka faktorer påverkar internprissättningsprocessen? Fallstudien är genomförd på Älvsbyhus som är en av nordens största tillverkare av prefabricerade sektionshus av trä med affärsidén att sälja och tillverka färdigmonterade, källarlösa trähus i 1 eller 1,5 plan till marknadens lägsta pris. Den utbredda handeln mellan företag i olika länder har resulterat i ett ökat antal multinationella koncerner bildats, därmed har ett behov av internpissättning för värdering av interna transaktionerna uppstått. Huvudtanken med internprissättningen är att internpriset ska avspegla marknadspriset för varan eller tjänsten, vilket ofta inte är möjligt då ett marknadspris inte existerar.

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 purpose of this thesis is to evaluate two pearl growing methods in ISI Web of Science. The methods tested are Find Related Records FRR, an automatic service that uses bibliographic coupling, and Author Keywords AK, where searches are performed using the two first keywords from this field. Both search methods were used on twenty initial documents and the first twenty hits were evaluated for relevance using a binary scale 0,1. The relevance criteria were based on specific information needs connected to every initial document. The measures used to evaluate the effectiveness of the search methods were Precision at DCV=10, P10, and Uninterpolated Average Precision AP.

Tumour development occurs to a large extent because of dysregulation of the cell cycle. Of particular importance are defects occurring in the G1 phase. The reason why G1 is critical is because of the influence of several signals (external signals as well as cyclins and cdks) on this stage. The G1 phase can be divided into two parts, G1pm and G1ps. Each part has its ?own? restriction point which needs to be passed in order to progress to S phase.

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

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 aim of this study was to examine which research had been done on dietary supplements for dogs suffering from osteoarthrosis. The main questions the author wanted answers to were ?Is there evidence in the research that dietary supplements for dogs with osteoarthritis have effect in such a way that quality of life is increased in these animals??, ?are there any contraindications regarding dietary supplements?, ?who is responsible for the control of safety on dietary supplements for dogs in Sweden? and ?what kind of advice would I give to dogowners about dietary supplements?. To be able to answer these questions the author conducted a literature study of the recent research on dietary supplements for OA in dogs. The results showed that despite the lack of research in this field, some promising research has been done on multiple different supplements.

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.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

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.