Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.

The purpose of this thesis is to describe and analyze how the mining equipment producers on a global market manage to handle the changing conditions concerning customer value. Our approach has been a comparative analysis between two different sites in order to answer the purpose. The case studies at Metso Mining have been made through interviews and visits at two geographical markets, South America and Scandinavia. The theoretical framework applied on our empirical findings is based on Blue Ocean Strategy, Customer Value and Resourced Based View. The empirical foundation is based on interviews with Metso Mining employees at Sorocaba in Brazil and Kiruna/Gällivare, Trelleborg and Staffanstorp in Sweden.

Purpose: The main objective of this study is to research whether an announcement of an acquisition generates positive/negative abnormal short-term return towards the buying company?s shareholders. The secondary purpose is to research whether any differences could be due to selected factors: firm size and industry.Method: The study is quantitative in nature where the research aims at the stock price movement around the announcement of an acquisition. The sample size includes 30 companies between the years 2000-2010. The abnormal return is investigated by an Event Study.Conclusion: Our study shows that the publication gives a positive abnormal return in comparison to the respective sector indexes.

With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Is pricing a way to affect share of fruits and vegetables in a diet?Author: Maria PopovSupervisor: Heléne Bertéus ForslundExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2013Background: Fruits and vegetables (FV) are important for health, including occurrence of diabetes, obesity and cardiovascular diseases. Said diseases cause most cases of illness and death in high-income countries. Only a small part of the population achieves the FV-intake goal, so a higher FV-intake is desirable. Besides general information campaigns there is another method of influencing what people might buy.Objective: To examine whether different pricing is connected to FV-intake or ?purchase.Search strategy: Databases PubMed, Scopus and Summon were searched with ?vegetable consumption", "price/pricing policy" and "food choice? in different combinations.Selection criteria: Studies performed after year 2000 on at least 18 years old persons from North America, Europe or Australia, examining changes in FV-price and -purchase.

The European Union provide 27 % of total volume raw milk produced in the world. This number is steadily decreasing due to that the world milk production increase is more rapid than EU production growth. The growing middle-class change the demand for food, a higher standard of living increase the demand of milk products as well as other various animal products. Since 1984 the EU milk quota has limited the supply from EU, but the quota will expire April 1st 2015. The European Milk Board expect that the removal of quotas will make the farm gate price decline.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between ? generally speaking ? Northern and Southern Europe.

Obesity and overweight are today classified as one of the largest epidemics in the Western world and is threaten a large part of the population. As a reaction to this a major health trend has emerged in recent decades. Every day consumers are exposed to information from the media about what is healthy or unhealthy to eat and the recommendations change frequently.There is great interest in healthy food on the Swedish food market, but still healthy foods only represents a small proportion of the total food sales. The essay examines the gap between the current and potential demand for healthy food and if it can be explained by any of the following factors: lack of information, price, taste or cognitive behavioral.To study these questions a quantitative method have been used and 213 questionnaires were collected. The intention is to draw general conclusions about the entire population.

Uppsatsen syftar till att besvara vilka de värdedrivande faktorerna är inom onlinespelbranschen, samt att undersöka om onlinespelbolagen är övervärderade. Den empiriska studien omfattar tre bolag; Sportingbet, Betandwin och Unibet. Avgränsningen till dessa bolag motiveras med att de är vägledande företag som bra skildrar utvecklingen och därmed får representera branschen. Det är framförallt två parametrar som författarna finner extra viktiga för att skapa värde i onlinespelbolag, det är spelöverskott och antalet aktiva kunder. För att jämföra bolag inom onlinespelbranschen har författarna därför komponerat två nya relativvärderingsmått; Price/Gross Profit och Price/Active Customer.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

Tandvården har goda möjligheter att få kännedom om patienters tobaksvanor eftersom flertalet människor besöker tandvården regelbundet. Det finns därför goda möjligheter att utföra tobaksavvänjning med de som röker eller snusar. Syftet med litteraturstudien var att belysa metoder som finns för tobaksavvänjning och vilka resultat dessa metoder ger. Sökningen gjordes i databasen Pubmed och begränsades till artiklar som är publicerade under de senaste tio åren och till studier som har utförts inom tandvården. Litteraturstudien inkluderade åtta studier.

AbstractMaster thesis in Business Administration, School of Business and Economics at Linneaus UniversityAuthors: Patrik Larsson and Pontus GislénSupervisor: Håkan LockingExaminer: Sven-Olof CollinTitle: The index effect- a study on Nasdaq OMXS30 and OMXH25Introduction: A significant part of the financial literature is based on the Efficient Market Hypothesis which assumes that prices in the market reflects all available information. Anomalies, such as the index effect, indicate weaknesses in this theory as it has been proved that it is possible to outperform the market using public information. Hence, the index effect can be linked to market efficiency which makes it interesting to study from a theoretical perspective. The mapping of the index effect is also interesting from a practical perspective, as it leads to a better understanding of whether investors and firms should take this anomaly into account.Problem: Is there an index effect, how does it behave and what can explain this effect?Purpose: The aim of this study is to investigate the index effect.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.