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11197 Uppsatser om Activity Based Costing - Sida 44 av 747
Kostnadsallokering genom ABC-kalkylering – en empirisk studie av OMX
As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.
Fiskarebönder och landskapet i Karlshamns skärgård förr och nu
Hällaryd archipelago, consisiting of approx. 50 islands, islets and skerries, is situated east of Karlshamn city in Blekinge province. The archipelago has been shaped into a rift valley by volcanic activity, the inland ice and maritime climate.The archipelago is divided into seven main islands: Bockö, Västra Bokö, Ekö, Hallö, Joggesö, Mjöö and Tärnö. This essay will connect population changes with land use.
Effektivisering av lagringsplatser. Ett förbättringsprojekt på Mekpart AB
Aeroseum is an aviation museum located in an old military underground hangar. The ventilation system in the hangar is designed for the military purpose of the hangar. This design includes a solution with air flowing through the space between the construction of the hangar and the rock surface. The solution is intended to avoid a buildup of inflammable gases. This design leads too high humidity levels in the hangar.
Mannen, myten... Stereotypen? : En kvalitativ innehållsanalys av hur manliga stereotyper konstrueras i tidningen Cafés reklamannonser
The discussion about gender and ideals shown in mass media is a subject of great importance for the society in general. Media is playing an essential part when it comes to establish standards and values and we are constantly exposed to all types of impressions, whether we are aware or not. It is therefore of great importance that we understand how stereotypes are built and to gain a deep knowledge that would enrich the area of Media and Communication Studies.The aim and focus of this study was to analyze how male stereotypes is communicated in print advertising and how visual means of expressions helps to construct the masculinities shown. From a semiotic analysis of seven print adverts appearing in the Swedish lifestyle Magazine Café were we able to gain a thorough understanding about how male stereotypes are communicated and built.The result showed that different kinds of stereotypes are in fact used but it is still a hegemonic masculinity that is predominating. Traditional male characteristics are still in use but we were able to see strong indications of effemination, sexualizing and objectifying.
Prioritering av icke-funktionella krav i praktiken : Ur ett agilt perspektiv
Requirements management is an important part of the software development process. The success of a project may depend on how this is handled. Even though several research studies indicates that more attention should be paid on non-functional requirements, the primary focus in practical projects still regards identifying functional requirements. Especially the prioritization of the non-functional requirements has been proven to be of great importance for the success of a project.This report investigates basics in agile requirements management involving opinions from experts from a software development company. This is done with help of existing literature and interviews with key actors involved in prioritization at the company.
IT-Instrument : En intervju-och observationsundersökning kring användandet av digitala instrument inom undervisningen i ämnena historia och engelska i en gymnasieskola
This essay is a study of the use of IT technology by teachers of English and History at a Swedish upper secondary school. It is based on four interviews and four observations. In my analysis of these I have made use of the theory of Social Shaping of technology, a theory which puts emphasis on a teacher´s purpose regarding the use of IT technology in order to empower the teaching process. As a researcher I aim to explore the reasoning on the part of the teacher and to that end I use the method of interviews and observations. This study shows different ways of using IT technology varying from one teacher to another.
IKT i skolan : Hur några pedagoger och barn ser på IKT i skolan utifrån Arne Tragetons modell Skriva sig till läsning
In this essay, I have examined what has been studied and presented in the theory of ICT in schools. I have based my theory on Arne Trageton?s book Att skriva sig till läsning ? IKT i förskoleklass och skola (2005) and theories on children?s reading and writing development.The purpose of this study is to determine how teachers and children experience teaching with Trageton?s ICT-based model Att skriva sig till läsning and whether the model is beneficial for children's first reading and writing.Through qualitative interviews with two pedagogues from the same school and some children from first grade, I have received answers to my two questions:How do pedagogues and children experience ICT-based teaching in the context of children's first reading and writing?How do pedagogues experience the reading and writing development in first- and second-language students when using ICT-based teaching?The results showed that both pedagogues and children were positive about the model in which the computer was used as a writing tool in learning to read and write. The teachers felt that the model was suitable for all children according to their conditions.The children saw the writing as very enjoyable. For the ICT-based teaching to work properly, the technology has great significance.
Förskollärarens professionalitet - ur ett verklighetsperspektiv
The preschool should lay the foundations for lifelong learning in a good educational activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.
Dagsländor eller bestående värden? En studie om urval av musikfonogram på folkbibliotek.
This paper discusses normativity in selecting musical phonograms in public libraries. The purpose is to gain an increased understanding of music activity in public libraries. To do this I have interviewed five music librarians about their visions, ideals and goals with their work. The questions discussed concern ambitions with the music activity and how to keep up to date with current record releases. For the theoretical frame I use two kinds of material.
Ger läroplanen vägledning? : En fallstudie i hur personal på förskolan tolkar och resonerar kring förskolans uppdrag
I intend to examine how teachers interpret the purpose of preschools and the national curriculum and how they handle any problems rising due to the fact that the curriculum is just an instructional document and freely interpreted. Personnel working within the school system have different opinions on how to maintain a functional educational activity. How do they interpret the national curriculum and why? Are there any similarities or differences between different teacher?s views and is it possible to approach this in a constructive way? Is it really possible that personnel working at Swedish preschools are unaware of their purpose or is there another explanation?In this study I have worked according to the qualitative method and have been conducting interviews with the possibility to open follow-up questions with room for interpretation. A total of six people on four different preschools have been interviewed and their answers have been analyzed as a whole.The result from these six interviews shows that there are both differences and similarities in their interpretations of the purpose of the Swedish preschool.
Product Return Process - Developing a Web-Based Return Form to Improve the Information Flow between an Apparel Company and Its Retailers
Handling product returns has become a critical activity for organizations as the volume of gods flowing back through the supply chain rapidly increases. Few research studies have published specific empirical data concerning the reverse logistics practices of companies. Information technology and information support has long been recognized as a competitive weapon ? capable of enhancing company performance and achieving efficient reverse logistics. Reverse logistics is very unlike the forward, as it is more reactive and also has less visibility.
Wildlife Detection Network
Traffic accidents where wild animals are involved represents between 60 and 80 percent of all reported accidents, depending on location in Sweden. In a country like Sweden, with a lot of forest, there is always risk of a collision with a wild animal. Imagine if you, as a road user, had the possibility to receive warnings when the risk of an accident according to statistics is extra high.Wildlife Detection Network is a wildlife warning system with an information service, which makes the whole concept unique. When an animal is approaching the road, it is registered by sensors, and warning lights along the road are lit to inform drivers of the potential danger. In conclusion, this is a direct warning to all drivers on the road where the system is placed.When an animal is registered by the sensors, information containing time, date, weather circumstances and coordinates are sent to a database.
Nyckeltal i ideella föreningar : ? en studie kring ishockeyföreningar
The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.
XML som informationsbärare för EDI
Information handling has been a key issue for different companies for a long
time. Electronic Data Interchange (EDI) is used to transfer different business
documents from one company to another. This is done in such way that the
information itself is separated from how this information is stored and handled
in the companies internal systems. As different companies have different
systems there is a need for a standardised format for this exchange.
There is a big difference between EDI-systems based on what kind of
EDI-standard is used. The most common standard in Europe is EDIFACT, but with
increased interest of using the Internet for business communication there is a
need for a standard that is adjusted for use over the Internet.
Sjukgymnasters syn på en ny behandlingsmetod med vibrationsträning som exempel: en kvalitativ studie
The aim of the study has been to investigate physiotherapists? view on a new method of treatment in physiotherapy. In this case we have studied Whole Body Vibration training as an example of a new method of treatment. Semistructured interviews were performed with five physiotherapists. The study was carried out as a qualitative content analysis study.