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.

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 forest property Fagerdal 2:10 was donated to the Swedish University of Agriculture in 1995 by Erik Rönnberg. The dominating species is Norwegian spruce (Picea Abies) and the average age is high due to selective cutting. The aim of this study has been to analyze how the forest on the property should be managed and demonstrate how a better estimated forest data affects the future management. The impact of the management on the carbon stock of the property was also examined. A forestry plan established in 2009 by Skogssällskapet was used as a basis for the analyses.

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.

Pengarna rullar allt snabbare inom fotbollen och från Southampton säljs de båda tonåringarna Theo Walcott och Gareth Bale för £5 miljoner styck. Båda de händelserna följdes av ett kursfall för Southamptons aktie vilket skulle kunna tolkas som att marknaden inte tyckte det var goda nyheter. Detta leder oss till vår problemformulering:Hur påverkas börsnoterade fotbollsklubbars aktiekurser vid spelarövergångar?Syftet med uppsatsen är att undersöka om det finns en avvikande avkastning i samband med en spelarövergång. Vi undersöker även om det är någon skillnad mellan spelarköp och spelarförsäljningar.

Roughly 130 000 dwellings have been officially registered since Norway as of summer 2009 passed their bill ?Energimerkeforskriften? on energy performance certificates in buildings. The main objective is to decrease the total amount of national energy consumption by producing a methodology of calculation of the integrated energy performance of buildings as well as proposing cost effective measures to lower each building?s energy consumption. As the measures should not contravene nor be incompatible with the intended quality and character of the building, the ?Energimerkeforskriften? exempts buildings that due to their historical and cultural values are protected cultural heritage legislation. The current system offers a couple of professional certification alternatives, but when two online semi-automatic methods developed specifically for non-professionals are by far the most used, and since the methods of calculation primarily have focused on modern building materials and construction, the rest of the historical building stock stands literally unprotected by incorrect performance certificates and high-risk energy efficient measures. The objective of this thesis is to identify if the current Norwegian energy certificate system poses a threat to older buildings.

I dagens moderna barrsågverk finns två tillvägagångssätt för att mäta in och tudela stockar. Antingen ställs maskinerna om inför varje stock för att sågmönstret ska passa denna på bästa sätt och på så sätt få ut ett så högt värde som möjligt ur varje stock. Denna metod kallas ?rörlig postning?. Den andra metoden går ut på att dela upp stockarna i timmerklasser så att stockar av liknande dimensioner hamnar tillsammans och sågas efter varandra.

Websites today only offer simpler form of technical analysis and are not fun to use, therefore student decided to build a website that makes technical analysis a bit more fun by giving user possibility to experiment with settings for technical indicators and also see clear visible results from analysis. Student decided to build website in ASP.NET. Technical indicators for this project only consist of those who give buy and sell-signals via cross-over, no divergence or pattern finding.This project has three questions that define this project. It?s important that there is good functionality so that performing an analysis is perceived as simple, one question is therefore; what functionality for website is needed in order for analysis to be perceived as more simple?Technical analysis is a pretty complex subject and demands an interface that is perceived as easy to understand and easy to use, it?s therefore important that the interface is well designed, second question is therefore; how should the interface be designed to be user-friendly?When systems grow large they often become hard to develop and later on unmaintainable because of the accumulated complexity and dependency between classes, the code is a mess, the last question is therefore; how can the systems complexity be eased with object-oriented design principles?Jakob Nielsens ten heuristics for User Interface Design were used as inspiration for designing the interface for the website.

Stock analysts have through the analyses they write a large impact on the expectations on the market and the direction of investors investments. This creates undesired fluctuations on the market that raises the level of uncertainty. The way that the analysts satisfy their need for information is connected to how their final analysis will be shaped. There is a large knowledge gap concerning the way that the analysts work and this gives unsatisfactory ways of communication. This thesis is set out to create a greater understanding of how optimal communication towards this target group should be brought out.