Dagens marknad tillåter inte många misstag. Produkter och tjänster måste möta kundernas behov för att bli framgångsrika. Produktutveckling måste därför primärt vara driven av kundernas behov hellre än av teknologiska möjligheter. Target Costing är en teknik för att strategiskt leda företag till framtida vinst. Genom att göra en uppskattning av det framtida försäljningspriset på en föreslagen produkt och därefter subtrahera den vinst man vill uppnå kan företaget räkna fram sin Target Cost.

This project is an attempt at creating a bag that is both functionaland has an interesting and relevant visual appearance. I have found that a bag that is functional usually have adapted certain aesthetics which are appealing only to a very limited target group. At the same time many bags that are more focused on style can be downright disabling to the carrier. I wanted to create a functional bag, and to explore new functions doing this, while working with aesthetics that stayed relevant and interesting to my target group. The bag was designed for the company Åhléns and their label WERA Stockholm, and theircustomers was the target group.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

Abstract The purpose with this essay is to get an understanding of how the christmascalender hasevolved throughout the history, and why its shape looks like it does. We have made ananalysis of the 21-centurys calendars to get a look on the content and tried to track a targetgroup. Which themes have characterized the 21-century and how can you put these in relationto earlier calendars? To get a greater insight in the design of the christmascalendar, we madean interview with SVT's Susanne Kvarforth. After this it came to our knowledge that they arelacking guidelines besides that their target group is 6-12 year olds.

We aim to investigate the risk exposure against commodity prices in the forestry and paper industry. The intension is also to study the affect that the changes in commodity prices has on a company?s market value..

Since Sweden joined the EU in 1995 there has been a noticeable increase in the value of arable land occurred. This paper is intended to study the inflation of farmland prices. In order to ascertain what affects the market prices so much since Sweden affiliated with the EU three regions has been selected for a detailed study on the subject. These three regions are selected because each of them represents different parts of the Swedish farmlands. The time period that has been examined is the year 1995 until 2009.The price raises in the three observed regions was overall fairly even at the end of the studied period.

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

Rimaster Kisa AB is a member of the Rimaster Group, the corporation was bought from Samhall AB in January 2007. The corporation is producing mechanichs needed by the Rimaster group as well for external costumers. Samhall AB is now functioning as a provider of labor for Rimaster Kisa, as the company is hiring personnel from Samhall AB. The company has earlier have had problems with their lead times being far too long. This has resulted in that the management decided to invest in a new edging press.

Increased trade and eased policy restrictions have brought markets closer together. Prices at different locations are much likely to affect each other to a certain extent. Since the adaption of Common Agricultural Policy in 1995 the Swedish wheat market has been exposed to the world market and Swedish farmers are facing new challenges. A broader knowledge about market integration and price transmission will facilitate Swedish farmers, banks and politicians in making rational decisions. Therefore the aim of this research is to explain how global wheat prices are transmitted on Swedish wheat prices.

Den tilltagande internationella globaliseringen gör att företag ständigt möter ökande konkurrens. På grund av den ökade globala konkurrensen kan företag inte längre bara sätta försäljningspriser som täcker deras kostnader för produkten, utan i dagens läge måste de även se till vad de tänkta kunderna faktiskt är villiga att betala. Det finns olika metoder för att prissätta produkter, traditionell självkostnadskalkylering och det nya synsättet target costing. Det finns författare som anser att traditionell självkostnads¬kalkylering tillhör förfluten tid i och med den globala konkurrensen. Många författare menar att det istället är target costing som i dagens läge bör tillämpas, och då framförallt av masstillverkande företag.

The great debate topic in media and among real estate agents in spring 2011 wasspecially reduced prices. Specially reduced prices means that a property is advertised at a considerably lower price than the evaluated current market value of the property. This is to attract more bidders in a potential bidding. It is in this case not completely established by law what is meant by considerably lower price, why this concept is difficult to interpret. Real estate agents got lot of criticism due to the output prices which were too low compared to the final prices.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

The purpose of this study is to examine which factors played an important role in the food price crisis of 2007-2008. Theories used are Microeconomic theory, explaining changes in supply and demand, and Macroeconomic theory, explaining the impact of changes in exchange rate on prices. A theory regarding speculation is also used to explain the impact of speculative activities effects on price. The method used is multiple regression analysis in order to determine the effects which ethanol production, oil price and dollar exchange rate had on the surge in the price of corn, rice and wheat.The data used is in monthly observations during the period 2005-2008. However, other factors are taken into consideration during the study, such as production quantity, stock size, economic growth, speculative activity and population growth.

THE ROLE OF TARGET GROUPS IN FEEDBACK EFFECTSBrand extension is one of the most commonly used brand strategies since it reduces some of the risks involved in introducing a completely new brand. There are, however, several challenges associated with brand extensions. One of these challenges is the impact of a new brand extension on the parent brand image, which is known as feedback effect. Feedback effects are the changes in parent brand associations that are caused by a new brand extension, these effects can be both negative and positive. Several previous studies have investigated feedback effects and the antecedents of these effects.

The report aims to examine how property owners position themselves to reach their targetmarket, and which strategies they use when positioning their product. The investigation has beencarried out mainly in the form of a case study in which a number of interviews with Stockholmreal estate companies has been conducted, focusing on commercial property market segment.The interviews have resulted in identification of common and specific strategies among thecompanies. These strategies have been analyzed in the light of the theory by Philip Kotler andKevin Lane Keller, focusing on how an offer should be designed to reach a competitive position.It can be concluded that positioning is a key activity for successfully addressing the targetmarket. Successful positioning mandates three key requirements to be met; determining thecategory to which the offer belongs, identifying similarities and differences compared to thecompetitors and developing a brand mantra. The result of the case study concludes that theproperty companies work similar in many ways.