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2289 Uppsatser om Accounting standard - Sida 52 av 153

Den optimala grisningsboxen, finns den? :

The purpose of this essay was to try to find out if the optimal farrowing pen exists. By interviewing producers, veterinarians and salesmen and also through a literature study, I have tried to evaluate advantages and disadvantages regarding different types of pen formations and environmental details. The interviews with the producers showed that they all were satisfied with their particular farrowing pen. It also showed that one material can be functional in one farrowing pen but not in another. The determining factor for the outcome of the farrowing pen was the individual experience and the way of thinking of the producers. The veterinarians were of the opinion that there today were no existing farrowing pens that responded to the pigs needs. However, the results on the farms were generally good. The salesmen thought that the production costs could be lower if a sort of a standard pen was used.

Hantering av överblivet material i järnvägsentreprenader - att effektivisera processer genom tillämpning av Lean

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Slack på mellanchefsnivå : Ger budgetstramhet och budgetdelaktighet önskade effekter på slack?

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Frisörer och frisörlärares syn på gesällbrevsmomentens användbarhet

I have been inspired by the Do It Yourself movement. DIY builds on the creativity of the individual, one?s capacity for initiative and one?s desire to realise one?s ideas. I have been inspired by sheets of pattern paper used in the manufacture of clothing, and my line of furniture is based on two-dimensional patterns of furniture. The sections of the pieces of furniture are printed on and relate to a standard sheet of plywood.

Jämförelse av olika metoder att generera Bernoullifördelade slumptal givet deras summa

In this master?s thesis the problem of simulating conditional Bernoulli distributed stochastic variables, given the sum, is considered. Three simulation methods are considered, namely the acceptance/rejection technique, Bondesson?s method and the Markov chain Monte Carlo method.To compare the three methods the bias and the standard deviations of the simulated variables are evaluated. The results of the simulation study shows that the Markov chain Monte Carlo method is not the best method for this type of simulation.

Stegvist införande av miljöledningssystem - en lämplig modell för små och medelstora företag.

Mindre företag upplever ofta en del hinder vid införande av miljölednings-system såsom ISO14001 och EMAS. Standarderna uppfattas som byråkratiska och införandet tar för mycket resurser i anspråk, i form av både tid och pengar. I Storbritannien har en ny standard för miljöledning tagits fram för att bättre passa framförallt mindre företag. Standarden, BS 8555,erbjuder ett stegvist införande av ett miljöledningssystem, med möjlighet att få intyg på vägen mot ISO 14001 eller EMAS. Företagen kan också välja att stanna på en lägre nivå än ISO14001 för en längre period..

Säkerhetsrevision av informationssystem : Vilka aspekter bör beaktas?

Information och data har i en allt större utsträckning blivit en resurs som organisationer är beroende av och grundar sin verksamhet på. Precis som andra värdefulla resurser så måste också denna skyddas mot obehörigas åtkomst. Detta examensarbete handlar om systemförvaltning och arbetet med att revidera säkerheten i ett datorsystem. Eftersom denna typ av revision är en väsentlig del av arbetet med att upprätthålla säkerheten i ett system, är det följaktligen viktigt att känna till hur en säkerhetsrevision genomförs. I resultatet presenteras ett antal olika aspekter och delområden som bör granskas vid en revision av säkerheten hos datorer i ett datorsystem.

Underhåll av underhållsarbete

The traditional view of maintenance is machine-based, where acute maintenance tasks are highly valued. Preventive maintenance is viewed as secondary and less desirable to work with. The more modern view is to regard maintenance as a process. The machine-driven tasks are still necessary but are viewed as a part of the big picture.The purpose of this study is to examine how to high light general difficulties concerning maintenance management to aid organizations to reflecting upon their own situation. The study is based upon a pilot study initiated by ProcessIT concerning relevant key figures in maintenance.

Den skogliga informationens roll i ett kundanpassat virkesflöde : en bakgrundsstudie samt simulering av inventeringsmetoders inverkan på noggrannhet i leveransprognoser till sågverk

This MSc thesis is divided into two parts. The first part deals with the need for information from forest campartments selected for clear cutting, in connection with planning in an integrated forest- and sawmill enterprise. A review of literature is followed by a case stud y, where present conditions in a Swedish forest company are compared with current research in the area. The seeond part consists of a simulation stud y, which aims at camparing the accuracy of inventory estimates using different methods. The estimates are delivery forecasts, covering one month consumptian of timber in a large sawmill.

Hur styr gruppcertifikatägarnas strategier vilka skogsägare som blir del av FSC-cerfifikaten?

This study investigates the relationship strategies the group Forest Stewardship Council (FSC) certification holder has with the forest owners. The (FSC) standard enables an organization to manage a group of forest management units under a single certificate, a process referred to as group certification. Some certificate holders want a close relationship with the forest owner before they are offered to become part of their certificate. Other certificate holders have less strict demands on a close relationship with the forest owner before they are offered to become part of their certificate. The study shows that it is in many ways desirable to have a close relationship between forest owner and group certification holder..

Anläggningsbranschens syn på personcertifiering - ? en byråkratisk pappersprodukt eller ett verktyg för att säkra kompetensen?

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Informativiteten kring finansiella instrument : En studie om hur informativt företag framställer sina instrument i årsredovisningen

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Etiskt ledarskap och etiska riktlinjer : en studie av samband och påverkan på redovisningskonsulter

Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut.

Statusbedömning av asynkronmotorer

Induction motors, often referred to as the workhorse of the industry, play an important role in production today. Therefore, it's important to diagnose any faulty induction motor prior to failure to avoid costly and time consuming production stops.This thesis compares methods for diagnosing induction motors in operation, MCSA, Park's vector approach and the standard method used by Swedish industries today. By simulating broken rotor bars and short-circuit in one of the windings, each method is tested and the results are compared using matlab.The results need further verification due to uncertainties of the condition of the test motor, even though the experiment gives a hint of the different advantages of each method. A combination of the methods should be able to tell if the motor needs further examination..

En kvalitetskontroll - Snustillverkaren Fiedler & Lundgren kvalitetstestas

This paper aims to describe the variation and develop a method to control the production for the product Metropol Kaktus from the snuff developer Fiedler & Lundgren. We are going to use the requirements from the product specifications as limits of the expected quality when we present methods to control the process. One method attempts to control during the process and the other attempts to maximize the number of products with strived quality before the process starts. Metropol Kaktus is a product produced with high quality, the mean weight is 20,023 gram and this is very close to the weight, 20 gram, which is reported in the product specifications. The variation in weight variable is less than what is reported in the specifications and the minimum weight is over the limit set by Livsmedelsverket.

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