Titel: Användningen av Target Costing - En kvantitativ studie om vad som påverkar användningen av Target Costing.Bakgrund och problem: Ekonomistyrningslitteratur publicerar frekvent studier om adoption av styrverktyg och vad som påverkar adoptionen. Dock är betydligt mindre känt om användningen av styrverktyg och forskare menar att det därför vore intressant att studera vad som påverkar användningen av styrverktyget Target Costing.Syfte: Studiens syfte är att förklara vad som påverkar användningen av Target Costing. Detta ämnar vi göra genom att undersöka sju variablers påverkan på användningen av Target Costing.Metod: Studien har ett kvantitativt angreppssätt med en deduktiv ansats. Datainsamlingen har skett med hjälp av en webbaserad enkätundersökning, vilken besvarades av 19 företag. Det empiriska materialet har sedan analyserats utifrån studiens hypotesformulering och teoretiska referensram om vad som påverkar användningen av Target Costing.Resultat och slutsatser: Kundernas sofistikeringsgrad och leverantörsbaseringsgrad påverkar svagt användningen av Target Costing.

The purpose of this master thesis is to use marketing theory on the library?s activities. The marketing theory used is the 4Ps; product, price, promotion and place, as it's presented by Philip Kotler. Because the library can be seen as a service oriented organization Christian Gronroos theory of marketing in the service industry also has been used. A case study of the public library in Broby was made to illustrate how the public libraries? activities can appear in the light of marketing theory.

Dagens konkurrenssituation är hård eftersom konsumenternas preferenser ständigt förändras. Produktutveckling har därför blivit en av ett företags viktigaste framgångsfaktorer. Eftersom mer än 80% av kostnaderna är låsta redan i tillverkningsstadiet bör kostnadsreducering kreeras under produktens idé och designstadium. Target Costing är ett sätt att lyckas med kostnadsreducering. Det är främst stora tillverkningsföretag med höga kostnader för produktutveckling som använder hela Target Costing processen eller dess olika delar till att förbättra sin konkurrentsituation.

This study attempts to examine the existence and development of price differences in the car sector in Europe. The time period is between 1995, the year of the Swedish entrance in the European Union, and 2003. The study is based on data supplied by the European commission, on a bi-annual basis. Both price differences in general in the EU, and price differences between Sweden and other countries in the EU are examined. The theoretical law of one price is related to the economic integration of the EU and the car sector.

During the last few years, there has been a lot of debate regarding the price ofelectricity on the Swedish market. According to a recent survey from Sifo, anon-bias governmental institute for consumer research and testing, the priceof electricity is what worries Swedish households the most. An investigationof the eciency of the Nordic power grids inuence on the Swedish spotprice is therefore both relevant and valuable. Three quarters of all electricityproduced in the Nordic region is traded at the Nord Pool Spot power market.This survey examines how much of the variation of the swedish spot pricecan be descried by the variation of the nordic system price and how much iscaused because of ineciencies in the power grid. Primarily, linear regressionwith adjustments for endogeneity and heteroskedasticity has been used in orderto analyze data obtained mainly from Nord Pool Spot and Vattenfall AB.The results show that the variation of the system price can account for all butabout 40% of the variation in the Swedish spot price.

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..

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

The purpose of this master thesis is to use marketing theory on the library?s activities. The marketing theory used is the 4Ps; product, price, promotion and place, as it's presented by Philip Kotler. Because the library can be seen as a service oriented organization Christian Gronroos theory of marketing in the service industry also has been used. A case study of the public library in Broby was made to illustrate how the public libraries? activities can appear in the light of marketing theory.

För att överleva på dagens konkurrensutsatta marknad måste företag tillägna betydande resurser till produktutveckling. Det gäller för företagen att tillverka produkter som marknaden efterfrågar till rätt pris och rätt kvalitet. Beslut som fattas under produktutvecklingen påverkar de framtida tillverkningskostnaderna för produkten och blir på så vis väldigt betydelsefulla. Target Costing är en metod för att bearbeta kostnader vid utveckling av produkter i enlighet med marknadens preferenser. Syftet med uppsatsen är att undersöka huruvida Target Costing kan leda till minskad osäkerhet vad gäller beslutsfattande vid produktutvecklingar.

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.

In advertising, the target has traditionally been aimed towards the product?s advantages.Today the trend is that the advertisers want to create a restless and unsatisfied consumer. Theconsumer on her part is not trying to achieve a goal with her consumption, but experiences theconsumption itself as a goal. Because of this the consumer demands a fast and variedselection.In order to sell their products the companies must create a non-existent need amongst theconsumers. Therefore it is very common in advertising today to use emotions instead ofinformation to attract the customers.

 A villas price depends on several important factors. By statistical data, a mathematical multiple regression model was modeled. The model has important explanatory variables such as living space, renovation year and standard points has been taken into consideration, in order to assess their impact on the final price for private homes.By using a statistical program,Minitab 16, the final model was selected with eight explanatory variables. The regression for this model explains up to 67.3 % of the variation on the final price.The results showed percentage wise that the standard points had the greatest impact on the price, there after renovation year and then living space..

ABSTRACT TITLE: Oil price shocks impact on the British and the Swedish stock markets SEMINAR DATE: 2007-06-07 COURSE: Bachelor thesis in Business Administration and Economics, 10 Swedish credits (15 ECTS) AUTHORS: Carl Hersaeus, Sven Piehl Trygg ADVISORS: Hossein Asgharian, Göran Andersson KEY WORDS: Dummy Variables, United Kingdom, Oil Price, OLS, Regressions, Stock Markets, and Sweden PURPOSE: The purpose of this paper is to study whether, and how, oil price shocks have an impact on British and Swedish stock markets. METHODOLOGY: Our paper is based on secondary data, focused on historical spot prices on Brent oil and stock indices from Sweden and UK. We construct dummy variables to register positive and negative disturbances in the oil price. Furthermore we try to find a relation between the price disturbances and the different stock indices. THEORY: We take off from earlier studies, which prove that there is a relation between oil prices and stock markets.

This report will try to evaluate the use of rented concrete casting moulds, which are used to build walls and system of joists. The evaluation is only examining the economical aspects.The cost of using concrete casting moulds is a big part of the total production expenses. Therefore it is important that the calculated price not exceeds the final costs of the casting moulds. The calculated price is the price used in the process of making an offer.The evaluation consists of a comparison of the calculated price and the final costs for three building projects. It also evaluates the exploitation of the concrete casting moulds for each project.The report is made by Sven Gynne and Anders Alexandersson at School of Engineering, Jonkoping University, in cooperation with PEAB Jonkoping.

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. .