It is important, for companies operating on a homogeneous product market, to understand and adapt to customer needs. Since coffee is a homogeneous product in food retail it is vital for coffee companies to work extensively with differentiation and the fierce competition. The prevailing homogenity makes it difficult for companies to develop the product itself and must therefore work to create added value to the product.The purpose of this thesis is to carry out a study on consumer decision-making when purchasing homogeneous products, and to examine how companies work to strengthen their brand and gain market share in a homogeneous product market. The market that this thesis highlights is the coffee market.To answer the purpose of this thesis the writers have conducted a questionnaire survey regarding consumers? decision-making process and interviewed two marketing managers for two major actors on the coffee market.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

To be able to handle tomorrows need for limited energy consumption we need to reduce our use of energy. The building sector stands for around 40 % of all energy consumption in the society. The government has put up a goal to reduce the energy consumption in our buildings with 20 % by year 2020 and 50 % by year 2050 compared with year 1995. To be able to do reach that goal we need a more energy efficient building stock.The main part of the energy used in our buildings is used for space heating. By installing ventilation systems with heat recovery on the exhaust air it is possible to use the heat-energy in the exhaust air to warm up the incoming air.

Society has depended on fossil-based fuel for a long time, which has led to a fundamental increase of greenhouse gases in the Earth?s atmosphere. To tackle this problem the international community has agreed that action is necessary. Focus is now directed towards local extraction of energy from renewable sources such as biogas.Utö is participating in the Green Island project, which aims to investigate the possibility of making the island climate neutral. This report has been implemented on behalf of Skärgårdsstiftelsen, the main partner responsible for the Green Island project in Sweden.

I en mer global och konkurrensutsatt marknad krävs, i allt större utsträckning, att företag väljer att differentiera sig med specifika kundlösningar istället för den enskilda produkten. Genom att, tillsammans med kunden, skapa värde knyter man denna närmare till sig. Ett konsignationslager är en strategisk lagerlösning för att minska avstånden mellan kund och leverantör samt att minska kedjans totala lagerkostnad. SCA Timber har begränsad erfarenhet kring konsignationslager. Av den anledningen har det funnits oklarheter kring hur arbetet bör organiseras. Syftet med studien är att ta fram en best practice för hur SCA Timber ska arbeta med upprättandet av framtida konsignationslager. Studien är en multipel fallstudie av fyra verksamheter inom SCA och baseras på kvalitativa, semistrukturerade intervjuer med respondenter som varit inblandade i upprättandet av konsignationslager. Det empiriska materialet består av fjorton intervjuer. Studien utgår ifrån ett teoretiskt ramverk bestående av teorier kring projekt, kritiska framgångsfaktorer i projekt och skapandet av nyttjandevärde.

This study was conducted on behalf of SCA forest AB, Västerbottens forest administration. Timber procurement from non-industrial private forest owners has become an increasingly important part of SCA:s wood supply. The objectives of this study was to report the current forest conditions in the private forests in the county of Västerbotten, analyse the potential for procurement of wood from private forest owners, and provide a basis for decisions on future strategies for timber procurement from private owners.Material and data have been collected from different sources, mainly from Swedish National Forest Inventory and SKA-VB08. This material was the basis for the analysis and calculations performed with the Heureka application PlanWise. This study area was divided into six different analytical areas (Coastal south, Coastal middle, Lycksele, Inland south, Inland north, Skellefteå), where each area of analysis is represented by a number of municipalities.In this study, two scenarios were specified; one describing the current forest management with current harvesting levels and the effects of these assumptions, the second to illuminate what potential there is for future timber harvesting.

Cattle production systems are changing to bigger intensified systems with larger numbers of animals per farm and more free range systems while at the same time employing fewer people. Aversive handling has been known to affect cattle production negatively for many years, but lately scientists have started to focus more on what positive effects gentle handling and positive human-cattle interactions may have on beef and dairy production. Fear can cause high stress in production animals and this can contribute to not only reduced production within beef and dairy cattle, but also increased risks for accidents and decreased animal welfare. Therefore, by reducing the fear cattle experience of humans, it could be possible to increase production, decrease accidents and increase the welfare of the animals. Reducing the animals fear and stress can be done by simple means, such as walking and talking calmly around the cattle, associating humans to positive feelings (such as feed) and stroking the cattle?s body regions associated with social grooming.

Problem: Trots att betalkort funnits länge i samhället, så används idag kontanter fortfarande i stor utsträckning. Handhavandet av kontanter innebär höga kostnader, dels på grund av extraarbetet det innebär för butiker att räkna pengar varje dag, dels för bankpersonal som ska sköta insättningar och uttag och dels för kostnader till vaktbolag som sköter penningtransporter. Om man vet varför kontanter fortfarande används till så stor utsträckning och till vad, så kan man rikta in sina insatser på var man ska öka betalkortsanvändningen. Avgränsningar: Fokus i denna uppsats är på samtliga svenska konsumenter som har rättighet att få ha betalkort från en bank. Syfte: Syftet med denna uppsats är att undersöka om produktegenskaper såsom pris och kvalité påverkar valet om att betala med kort eller kontant.

The market value of forest properties can be assumed to consist of two components, a monetary factor and a non-monetary factor. The objective of this examination paper is to study the impact of non-monetary factors on the values of forest properties in Sweden. This study is based on a population of buyers of forest properties in the southern of Sweden. The results are based on interviews with 54 buyers. Of the purchases were 37 % new purchases.

The payment for produced grain is constantly going down in price. It is important for farmers to become more effective in cultivating more land in a shorter time perspective. At the same time we have to calculate with the risk of getting lowered subsidies from the EU. This is why I would like to find out the possibilities for establishing winter wheat without ploughing. I hope to find a difference in the number of plants due to different soil preparations. With this experiment I expect to find out whether I can establish winter wheat at a lower cost, with the same numbers of plants per square meter.

ABSTRACTTitle: The exact title used in the thesis will be mentioned here.Level: Bachelor thesis in BusinessAuthor: Mattias Lindqvist & Jonas TesfaySupervisor: Peter LindbergDate: 2011 ? JuneAim: In Sweden the representation of women on company boards is discussed extensively. It has also been suggested that regulations such as quotas should be imposed, in hopes of getting the gender balance on the board of directors. Measures such as these have been presented when this problem attacks our democratic values about how a society should look like. The aim is to study and analyze whether there is any connection between the return on assets and the proportion of women on company boards.Method: The paper is made from a quantitative with a deductive approach.

The aim of this master thesis is to investigate the mobile library development in Sweden since the start in Borås, Sweden in 1948. We have concentrated on three six-year periods. Our aim has been to describe a part of the mobile library development. We wanted to research the background of the said development. To do this we also studied the library and overall development in Sweden during the same years.

Underdrainage is a costly investment but often a necessity to maintain rationalized plant cultivation, one can also see underdrainage as insurance to successful plant cultivation. Late ripening crops, low yield and difficult tillage cultivation are examples on an insufficient drainage. (Kvarnemo 1983) A drained field rise in land price and the scheme of the tiled drains is seen as a value item. The interest for underdrainage among the farmers follows with shifting economic situations within agriculture and has for long time been low. A big part of the Swedish tiled drainage systems is since 1930 and ahead. Many of these tiled drainage systems need to be replaced or complemented. The life length of one tiled drainage system varies with maintenance but can still remain in good function after 75 years with correct management.