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11197 Uppsatser om Activity Based Costing - Sida 6 av 747

Den osminkade sanningen -En lönsamhetsanalys av en sminkavdelning i dagligvaruhandeln

Titel: Den osminkade sanningen - En lönsamhetsanalys av en sminkavdelning idagligvaruhandelnBakgrund och problem: Svinn i detaljhandeln innebär problem för lönsamheten idetaljhandelns organisationer. Om en fullständig kostnadskalkyl görs på en avdelning idetaljhandeln som idag är lönsam, framstår avdelningen därefter fortfarande som lönsam?Syfte: Syftet med studien är att, med hjälp av en kalkyl, göra en analys på lönsamheten på ensminkavdelning i en dagligvarubutik, samt att jämföra detta resultat med liknande underlagfrån en jämförbar butik. Vidare syftar studien till att om möjligt ge förslag till förändring samtatt utöka det empiriska underlaget kring kalkylering inom svenska organisationer.Metod: Undersökningen har genomförts med hjälp av kvalitativa metoder såsom intervjueroch bearbetning av insamlad data.Resultat och slutsatser: Butikerna i studien visade varierande lönsamhet, såväl positiv somnegativ beroende på hur beräkningarna genomförs. Denna lönsamhet skiljde sig från vadbutikerna enligt sina metoder beräknade.Förslag till vidare forskning: Utförande av en liknande studie, fast på en annan avdelningsåsom en charkavdelning eller fruktavdelning.

Can increased activity recorded with help of activity monitoring sensor indicate an upcoming calving?

The purpose of this study was to find out if motion movements, e.g. number of lying bouts and lying time with a registered activity monitoring sensor can detect an impending calving and thereby be used as a measure and an indicator for an upcoming calving. For this, automatically step sensors were used and were attached to one of the cows? hind leg. The sensor registered the individual step and movement activity of the cow.

Processbeskrivning av Rundvirkestransport : En Fallstudie hos Tra?frakt Go?taland AB

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

Motion mot depression. En litteraturstudie om fysisk aktivitet somhälsofrämjande intervention för personer med depression

The purpose of this study is to investigate the effect of physical activity for people suffering from depression and which nursing interventions nurses can do to make this patients start to exercise. The method used, is a review of articles from Ci-nahl, Cochrane, Elin, PsycInfo, Pubmed and Science Direct, which were analyzed according to Polit och Hunglers criteria for scientific research. The result from the nine studies shows that physical activity has an antidepressive and anxiety reduc-ing effect. Interventions emerged is supporting, encouraging, activating and teach-ing about physical activity as health-promoting measure. Conclusion: Nurses can as an intervention introduce exercise as complementary treatment for people suffering from depression.

Hur främjar förskollärare barns motorik i förskolan och hur viktig anser de att den är?

AbstractThis work is about children?s motor activity. You can often hear in media about sedentary children, and that one of the factors which contributed to this is computers and things like that. The main goal with this work is to find out how preschool teachers take care of children?s joy of movement and how they work to promote children?s progress of motor activity.

Barns bild- och formskapande : En studie om förskollärares syn på bild- och formskapande som ett pedagogiskt verktyg.

HÖGSKOLAN FÖR LÄRANDE OCHKOMMUNIKATION (HLK)Högskolan i JönköpingExamensarbete 10 poänginom Allmänna UtbildningsområdetLärarutbildningenHöstterminen 2004AbstractEmma Broberg, Karin Järnberg & Jennie HelgeChildrens creative activityA study about what preschool teachers think about children?s creative activity as a pedagogictool.Number of pages: 36The purpose with our study is to examine what preschool teachers, working in preschools andin kindergartens, think about creative activity. To answer this we have chosen a qualitativemethod and have done interviews with twelve preschool teachers, six in preschool and six inkindergarten.We base our study on the following question:How do preschool teachers in preschool and kindergarten describe their work with children?screative activity?The result of the study didn?t show any difference between kindergarten and preschool. Theyboth consider that creative activity is important for children?s learning and development.

Beräkningsmodul för ett förbättrat offertförfarande och minskad icke-värdeskapande tid

In early January 2010 the authors participated in a meeting with the chief engineer for a company in which a central part is manufacturing of printed circuit boards (PCB). At this meeting it emerged that the machinery and production methods have changed substantially since the early 1990's. The spreadsheet for preliminary production time calculations by the company is today based on conditions from almost 20 years ago. The company has over the years been trying to adjust the spreadsheet template. The result of these adjustments has filled it with historical residue, something which makes the template difficult and time consuming when the primary user tries to handle it.The purpose of this study was to help the company increase its accuracy in the representation of the production times for the different PCB-based products by developing a new costing model based on an already existing but inadequate spreadsheet template. The company also expressed the wish that the new costing model would be less time consuming to work with.The methods used to achieve the goal are interviewing, participatory observations and meetings with relevant persons. The data obtained were analyzed using the theory on PCB production and visualization of data.

 Personer med Aspergers- och autistiskt syndroms förutsättningar till delaktighet i samhället

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

Ideella föreningar ur ett mervärdesskatterättsligt perspektiv

Non-profit organisations play a very important role in the Swedish civil society, both economically and for the employment policy. The organisations pursue various activities such as, activities aiming at social needs, sport activities and activities contributing to the political life. Depending on what activities the organisations practice different tax rules follow.A person who pursues commercial activity constitutes a taxable person within the meaning of the Swedish VAT act. The definition of commercial activity is an activity which is practiced independently, professionally and with an object of making a profit. The activity must be practiced regularly and to a certain extent to qualify as commercial.

Män från mellanösterns syn på heder och kvinnor i hederskulturer. En kvalitativ studie av mäns erfarenheter

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

Den finansiella nedgångens påverkan för politikers aktivitet : En studie av LiV

Essay in political science, C-level, by Ronak Bozorgi, fall semester 2007. Tutor:P.O. Norell. ?The affect of financial decline on politician?s activity.

Upplevelse av stress och lärande relaterat till KASAM och fysisk aktivitet : en enkätstudie till gymnasieelever

Public health is important to many areas of society. It is important to have different goals to focus the work with health promotion in different sectors, one such area is the school. In the society of today there are a lot of public health issues like stress, overweight and physical inactivity. To experience well-being physical activity, sense of coherence (SOC) and the individual experience of stress have important functions. School is an important part of the student?s learning, development and socialisation.

Motion och sömnkvalitet hos äldre personer i en kommun i sydöstra Sverige

Background: The population of the world is getting older and in the year of 2020, 1.2 billion people will be 60 years or older. A common health complaint affecting the quality of life in elderly persons are sleep difficulties. Physical activity is claimed to improve sleep quality and the maintenance of a normal circadian rhythm. Several studies have shown positive effects of physical activity on sleep quality, still the evidence of physical activity as sleep-promoter is insufficient. Aim: The aim of this study was to investigate associations between physical activities and sleep quality in persons ?60 years of age.

Gymnasieungdomars känsla av sammanhang och fysisk aktivitet - finns det ett samband?: en kvantitativ studie

Background: Physical activity is important to sustain your health, but there are also other factors which can influence health. One of them is the degree of sense of coherence. Aim: The main purpose of this study was to examine if there existed a correlation between amount of physical activity and degree of sense of coherence (SOC) in adolescents in the northern parts of Sweden. This study also dealt with differences and similarities between and within the whole examination- group and subgroups. Methods: A SOC- questionnaire with 29 items, developed by Antonovsky, was used.

Målstyrning inom den offentliga sektorn : en studie inom två sydskånska kommuner

The purpose of this investigation is to show how politicians state primary goals and how they break them down into secondary objectives within the sector of Child-and education area. This is supposed to create a general image on how the targeting process is handled within the public activity. Finally, this will lead us to what is necessary for the targeting process to work successfully within the public activity.  We have implemented a qualitative study within the two chosen municipalities. This case study is based on personal interviews that are conducted through semi structured questions.

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