Purpose: The aim with the report is to investigate if the South East Asian customer on the food processing market base their investments on Total Cost of Ownership and if so, which are the cost drivers considered most vital. Moreover, do these cost-drivers diverge from the perception FP Ltd has, and if so, can a Total Cost of Ownership-model help to achieve a mutual understanding? Methodology: First a descriptive approach will be taken, identifying FP Ltd?s employers? perception on how to meet the customer. This will later be compared to our empirical findings of the actual customer behaviour in Thailand and Vietnam. Thorough analyse of the gap between the two parts will give us the outcome whether or not FP Ltd will have any use of presenting a quantitative model justifying their higher price.

The last few decades largeincreases in institutional and foreign ownershipin Swedish listed companies have created a concernthat the traditionalSwedish ownership model are disappearing.With increasing globalizationand ever morecapital-intensive markets, so have great owners forced to admitcapital fuelled institutionaland foreign investors into their companies. By from an agency theoryperspective examine how different ownershiptypes and ownershipconstellations affects the cost ofequity, we want to see if there is reason for concern. Is the change in ownership structure affecting theSwedish listed firms?Our results show that the owneridentity or ownership constellations don?t affect the cost of equity that much.The only owner-identity that shows a significant correlation with the cost ofequity is the institutions and they relate to a lower cost of equity. Theresults show that companies with two controlling shareholders relates to lowercost of equity which can show that ownership structure affects the cost.

To introduce a standardized component assortment takes a lot of effort in order to make real cost savings. The rationalization effect itself is important, but perhaps even more important is to state the aim of the standardization efforts in a well-defined way. How can an organization assure that they are working in a proper way? How do they know that their efforts are being interpreted into the whole organization? And, how do they know that the standardization efforts actually save money? Different components differ heavily e.g. in technical complexity and quality issues.

Transmission of reactive power is well known to cause active power losses. Thus, newcomponents who can help minimizing these expensive reactive power flows are ofgreat interest to the power distribution companies. ABB Corporate Research hasdeveloped the first electronic power breaker. One possible application for thisbreaker is transient-free switching of capacitor banks. This could prove a usefuldistribution voltage complement to the switch-sync technique, mainly applied to transmissionvoltage level.

I denna rapport har det utförts två fallstudier från två olika vindkraftsanläggningar och med hjälp av en utarbetad modell har livscykelkostnaderna jämförts för de två fallstudierna.Resultatet visade att livscykelkostnaden per producerad kWh sjunker allteftersom den installerade effekten blir högre.Kostnadsmodellen som utarbetats och tillämpats för resultaten har visat sig ha hög verifierbarhet då resultaten har varit jämförbara med litterära studier..

Title: Brand loyalty and switching behavior ? A case study of the Swedish ketchup market Authors: Marcus Andersson Mattias Hedblad Tutors: Björn Bergenståhl, (Professor) Department of Food Technology, Engineering and nutrition, Division of Food Technology, Lund University Frans Melin (MBA PhD) Department of Business and administration, Lund University Ragnar Sjögren Johansen, (Marketing Manager Sauces) Procordia Food AB Problem: The market for daily groceries is mature and the competition has become tough. For the manufacturers to be able to grow they have to compete for the existing consumers. The problem is for the manufacturer to protect its consumers and still be able to gain consumers from its competitors. Purpose: Our ambition is to study consumers brand loyalty for daily groceries, with the purpose to understand how loyalty starts, how it can be strengthened, and how it can be broken.

When I got the opportunity to write this examination did I want to write about something that I both was interest in and also can use in the future. I think it?s going to be difficult to carry on the milk production with only 28 cows. I wanted to investigate the possibility to increase the herd of cows. I also wanted to compare this cost with a new cow house the cows where milked with a robot.

The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

The efficacy of screening for breast cancer with mammography has been a subject of controversy during the last decades. However, the general opinion is now that screening reduces mortality in breast cancer (Zackrisson, 2006). It is nevertheless important to weigh the efficacy against the harm and costs associated with screening. Cost-utility and cost-effectiveness analysis of screening have generally failed to incorporate side effects such as anxiety and discomfort related to screening tests and the following diagnostic tests (Gyrd-Hansen, 2000). This study seeks to include such side effects in a cost-utility analysis.

SammanfattningDenna uppsats a?r baserad pa? en underso?kning med hja?lp av a?tta la?rare i en ho?gstadieskola i Guatemala. Studien syftade till att ta reda pa? hur la?rarna i bergsbyn upplever att flerspra?kigheten har utvecklats och om spra?kliga influenser fra?n andra kulturer har ma?rkts i elevernas spra?kbruk. Dessutom var det intressant att se om ?spanglish? a?ven har brett ut sig pa? landsbygden la?ngt bort fra?n sta?derna, samt om kulturutbytet med svenska skolor har pa?verkat elevernas spra?kutveckling.

Alkohol är en del av vardagen för många svenskar idag. När denna konsumtion övergår till ett missbruk uppstår det problem för individen och för samhället som stort. I denna studie har författarna genomfört en Cost of Illness studie för att beräkna samhällskostnaderna för alkoholmissbruket inom Hammarö kommun.Resultatet visar att kostnaden för samhället som helhet, för detta missbruk uppgår till 29 434 297 SEK, år 2013. Den största kostnadsbäraren är staten med sina 15 967 819 SEK av den totala kostnaden. Kommunen står för 10 230 270 SEK av den totala kostnaden.

The main purpose of this study was to investigate which enter- and exit barriers that exist on the banking market for small enterprises located within the region of Gotland. The reason was to examine and identify which barriers that could affect the mobility among small enterprise bank customers on the bank market. To identify the barriers, the study was carried out partly by a quantitative survey with 33 small business owners respondents located at three different concentrated small enterprise areas within the region of Gotland. And partly by qualitative interviews that were conducted with two employees at Länsförsäkringar Gotland Bank.The result indicated that the enter barrier mostly depended on the aspect that business owners of small enterprises believed that bank switching were complicated. The business owners did also consider bank switching as time demanding.

Introduction: Every year about 450 women in Sweden are diagnosed with cervical cancer, almost 200 die and thousands undergo surgery because of cell changes in the cervix. A HPV infection can lead to cervical cancer and therefor costs for the society. The implementation of a vaccination program against HPV is a way to avoid these costs. Aim: The study aimed to calculate the economic impact of the HPV- vaccination program for children in Sweden through a cost-benefit analysis. Method: In this analysis, status quo was compared with non-administration of the HPV-vaccine for the selected cohort of ten-years-old girls in Sweden.

Globaliseringen innebär ökad konkurrens för företag vilket gör det viktigare för företag att snabbt kunna utföra sina kostnadsuppskattningar. I detta arbete undersöks förutsättningarna för att använda moderna teorier inom cost engineering för att kunna förkorta ledtiderna vid förkalkylsarbetet för företag inom custom made-tillverkning. Inom cost engineering har teorier för kostnadsuppskattning används för att beräkna tillverkningstider för tre olika produkter hos ett fallföretag. För att få en bra beskrivning av problematiken med kostnadsuppskattning inom custom made-tillverkning har design science-metodologi använts under arbetets gång.  Resultatet av arbetet visar att förutsättningarna för att använda moderna teorier inom cost engineering för kostnadsuppskattning hos custom made-tillverkande företag är att historisk data avseende för- och efterkalkylsarbete finns tillgänglig.

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.