The purpose of this essay is to apply Activity Based Costing on a Service and Support function in order to identify and allocate costs for providing support for IT deliverables..

Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

The subject of this essay is the target audience consisting of males in the ages of 25-40 living inStockholm with academic background. The main subject is to describe the target audience in awider perspective and to look at their social media habits and see if there are any differencesbetween the younger and older half of the target audience and to compare the results with theoryabout generation x and y. The split of the target group is made in the middle of the target age rangeso the two subgroups consists of informants in the age of 25-32 and 33-40. The study will beconducted through semistructured qualitative interviews. The aim of the study is to see if there areany differences in social media habits and some basic values between the two subgroups..

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.

The purpose of this thesis is through a case study and a survey; to examine the most appropriate communication channels between a sender and a receiver. It also aims to make this relationship more effective.The following questions are to be answered:1. Which communication channels ought to be used to optimize the message from Skara Näringslivsoffensiv to its target group?2. Which communication channels is Skara Näringslivsoffensiv planning to use?3.

Distrilux International AB, a company within the Electrolux-group, works among other things with storing of products from other companies in the Electrolux-group. This rapport contains a cost analysis of the two Distrilux warehouses in Motala and Mariestad. The company offers five services in these warehouses, in-loading of products from a local factory and from external factories, storing, out-loading of products to Sweden (domestic) and for export. Since there has been some hesitation of the accuracy of the price-model of today, a master's thesis has been advertised. The purpose of the thesis has been to investigate the agreement of the price-model of today and the apportionment of the costing in warehouses.The main problem is to determine which activities is to be considered important in the price-model.

AbstractThe purpose and vision for the municipality of Torsby are to connect with a younger population in the municipality by the year of 2012.This study is a qualitative survey of the target group ?the young ones? within the municipality of Torsby, which is the population between 17?35 years old.Because of the size and the different intrests between the individuals in this group it has been divided into three smaller groups.? High school students, 17-19 years old.? Returning seasonal workers, 20-26 years old.? People who has moved to Torsby and are now living in the municipality, 27-35 years old.The results of the study show that all the respondents believes that with the right communication channels a positive and strong communication between the municipality and the target groups can be reached. The message and the significance of the message are as important as the communication channels and all the target groups together would like to see a wider range of leisure pursuits that will suit the respective target group.The analysis and the results also show that the communication with the target groups should come about in different ways to be successful, both when it comes to fundemental reasons and choices of communication channels.The two youngest target groups has an adjacent and a similar need of well-founded and entertaining communication and information to rach a long-term result.The older group needs communication that will give them opportunity to reflect and concider the message, which means that the municipality of Torsby needs to adjust both the message and the communication channel for a quicker respons. This target group is also in need of further studies so the municipality of Torsby succesfully can plan a more detailed communication, this because the target group is a less homogeneous group than the two other target groups..

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 accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

The purpose of this thesis is to test whether firms have target capital structure, and if so with what speed they adjust toward this target. Findings that support this purpose are also in line with the trade off theory. One of the key elements of this thesis is the method used, which successfully enables fulfilling the purpose. The panel data method captures the data characteristics of the cross sectional and time series dimension. By using this approach the dynamic effects of capital structure can be studied, thus if there actually is an adjustment towards a target the speed can be estimated.

We acknowledge the lack of empirical studies of the performance of analyst target prices in the Swedish stock market by examining the profitability of target prices for stocks publicly traded on the Stockholm Stock Exchange. We use consensus target prices issued between 2006-2010 and create two different strategies to observe the abnormal returns generated during this period. Going long in the top decile stocks with the best target prices and going short in the bottom decile stocks with the worst target prices generates a statistically significant abnormal buy-and-hold return of 8.9%. An active strategy with daily portfolio rebalancing and a timely response to target price changes generates a less significant monthly alpha of 1.4% against CAPM. The results show to be robust against the size effect discovered by Fama and French.

The study is made on behalf of SCA Skog Jämtlands förvaltning which is one of five administration units that SCA Skog consists of. The purpose of the study is to investigate which reduced expenses there are according to spatial concentration of cutting areas. By increasing the spatial concentration of cutting areas it will reduce the need of movements by trailer, also reduce the number of roads that you use during the activities. To be able to perform the study, access to a annual cuttings in nine years have been made available. From this volume new annual cuttings has been created but more concentrated. The two different results have been compared and the results show that concentration of cutting areas generates reduced need for trailer transports and less km road that has to be maintained. But then, if it´s practical viable can be discussed.

In this study I compare the use of reporting verbs in direct speech in Swedish and Polish literary prose. The aim is to examine how differences in usage are reflected in translations to and from Swedish and to what extent the translator adapts the text to the target language and its literary conventions.I have compared the material on two levels: source text versus source text in Polish and Swedish respectively, to see what kind of speech verbs are most commonly used, and source text versus target text, to study the strategies the translators have used and to what extent reporting verbs are altered or not.I have also studied quotation verb + adverbial phrase or prepositional phrase, to investigate if they are more frequent in the two target texts or adapted to the literary concentions of the target language. .

What does the Swedish church Västerås stand for today according to the employees and how do they want to profile themselves to the target group? What image and what expectations does the target group have of the Swedish church Västerås? How can the Swedish church Västerås communicate uniform, with the intent to create mutual value with the target group?The purpose of the study is to make recommendations to the Swedish church Västerås for their prospective communication plan by examining their profile and target group's image and expectations of the organization. The study also aims to examine how the Swedish church Västerås can communicate their brand uniform.The study applies a qualitative research with deductive approach. Data were collected through semi-structured interviews with a sample of the employees and focus groups with a sample of the target group.Better match between profile and image means that SkVs employees better understand the organization and can communicate more uniform which leads to a stronger brand identity. If SkV understands what is relevant for their target group, they can reduce the total cost of customer delivered value and thus increase the total value.

Modern missiles must meet higher and higher demands. They should be autonomous, have long range and still have a big effect on the target. To maximize effect on target some missiles not only minimize miss distance, but also try to hit with a certain angle; often perpendicular to the surface of the target. In this thesis a method to guide the missile in the terminal phase of its mission where both point of impact as angle of impact are specified. The method consist of two parts.