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11197 Uppsatser om Activity-based costing - Sida 48 av 747
Kommunala strategier för kulturhistoriskt intressanta miljöer
The main purpose of this essay was to understand and discuss the problems the Swedishmunicipalities have when missing the profession in cultural preservation area. I have madetwo case studies where competence has been present in one and absent in the other. FurtherI intend to find out what material the Swedish municipalities needs in their work with theconservation of built environment.The first case describes Vallentunas main intersection and the adjustments needed toseparate it from the local rail road. It identifies what the municipality deems importantsuch as sight lines and access to the old church area. The ability to illuminate these itemshad not been possible without the knowledge and early participation of an expert in thefield of cultural resource management.The second case revolves around an old croft in Österåker that was subject for a plannedresidential area.
Behaviours of wild male and female Colobus angolensis palliatus during morning and afternoon in Diani Beach, Kenya
Colobus angolensis palliatus is a small old world monkey inhabiting southern coastal Kenya to southern Tanzania. The species activity budget is known to vary between seasons and areas, probably due to differences in group sizes, diets, predatory presence and resource competition. The variations between male and female activity budgets are reckoned to be a result of pregnancy and lactation. The aim of this study was to investigate potential differences in behaviours between morning and afternoon periods and between males and females. The study was carried out in two forest fragments in Diani Beach on the south coast of Kenya.
Beteendeförändring och dess varaktiga resultat : En kvalitativ uppföljningsstudie av Umeå kommuns Kom igång-program
Society and the workplace are two factors that are important for the individual's health status. It is important that the individuals has the right skills to take care of their health. For organizations, it is important to strive for the welfare of their employees. This has proven to have a positive impact on work performance, reduced absenteeism and reduced costs for rehabilitation. In 2007, the local authorities in Umeå implemented a wellness offering for all employees working in the municipality administration.
IVIK elevers skolintroduktion : Studie-och yrkesvägledares roll i skolintroduktionen för nyanlända invandrarungdomar i gymnasieåldern.
Syftet med uppsatsen var att undersöka studie- och yrkesvägledarens roll i skolintroduktionen för nyanlända invandrarungdomar i gymnasieåldern. Studie- och yrkesvägledare har intervjuats i fem kommuner i Stockholms län. Utifrån ett kvalitativt tillvägagångssätt vill vi undersöka studie- och yrkesväledarens roll i skolverksamheten och dess ramar. Resultatet visar att studie- yrkesvägledarna upplevde att samverkan och tidsaspekten var begränsande faktorer i introduktionsarbetet. Det framkom även hur de yttre och inre ramar påverkar kommuner och skolverksamheter, vilka ses som hinder.
Innovationsstöd i tidigt skede : hur påverkas Sveriges internationella konkurrenskraft
In a globalized world, competitiveness is based on the high IP (intellectual property) of our export products and innovations are therefore important for new companies to establish and develop. It´s not enough to just have big international companies but it is also necessary to invest in new companies that can be competitive in the future. By helping entrepreneurs with innovation support in the early stages, new technology-based businesses are established and developed. The purpose of this paper was to examine how innovation support in the early stages affects the establishment and development of new technology-based companies. Furthermore, we investigated how this will affect Sweden's international competitiveness.
Den obeorende revisionen och god revisorssed enligt revisorslagen
Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.
Kvalitetssäkring
This thesis has been made in cooperation with Forsheda Stålverktyg AB which develops and manufactures injection moulds and diecasting tools. The main concern has been their Trading-system which provides them with considerable amount of quality lost function.Focus has to however be put on the analysis of the Trading-system due to the fact that this has previously meant various quality issues for the company.This thesis treats quality assurance of the Trading-system, identification of the problems in the process and improvements of these problems.Quality assurance is carried out when a company detects that their quality based costs become too high. Quality based cost are? the costs that would disappear if a company's products and its different operational processes were absolute? (Sörqvist, 2001 p.30, free translation from Swedish). High quality based costs often result in increased quality problems, which can lead to substantial economic loss for the company.This work has resulted in a thorough review of the Trading-system whereupon problems have been identified.
Döende böcker och levande texter : En kvalitativ studie om barns syn på läsning, text och bibliotek
This master thesis is based on the sociocultural perspective. A qualitative research study was conducted to investigate children's attitudes towards reading, texts and libraries.The theoretical background is constituted by ideas from the new sociology of childhood, literacy-studies and reader-response theory.The study was conducted with 23 children, 13 girls and 10 boys, participating in focus groups.The results of the study reveal that children's literacy-activities in school are strongly influenced and limited by adults. Children's interest in pictures and non-fiction-reading do not correspond to the school institution that favors traditional media and fiction. The study also reveals a gender division between children's literacy-activities that tends to grow with age. All the children in the study regard libraries as book-houses and wished for libraries that combine activity and serenity.The thesis shows the importance of being aware of, and engage in, children's reading-interests and reading-practices if the reading stimulating activities in schools and libraries are to be successful.
Portföljoptimering som alternativ till indexfonder : Hur skulle en fond konstruerad enligt portföljoptimeringsmodeller utvecklas i jämförelse med index?
This paper investigates the possibilities to construct automatized portfolios based on optimizations strategies that could outperform comparable indexes. The study is based on time-series of Swedish stocks dating from 1986 to 2006. In the research four different portfolio optimization techniques were studied. These were: the Classical Markowitz Approach, Mean-Absolute-Deviation, Minimum-Regret and Conditional Value-at-Risk of which the three latter are based on generated scenarios. The behaviour of these models was studied for different choices of parameters such as backward time-horizon and targeted average return.
Miniräknarmania : eller hur att få ut så mycket som möjligt från en enkel reklamräknare
This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..
Butiksdemonstrationens mentala och beteendemässiga påverkan: - Ett fältexperiment som undersöker butiksdemonstrationens möjligheter att påverka konsumenten i butiksmiljön
The knowledge development regarding in-store marketing has shown that influencing a consumer in a store setting is a powerful tool to change the consumer?s buying patterns. However, the store as a marketing channel lacks, in many ways, conducted academic research and according to marketing theory investments into in-store marketing tend to be taken without advanced marketing consideration. As a consequence, we have chosen to generate new insights into the field of in-store marketing by studying in-store demonstrations both from a behavioral and a mental dimension. Furthermore, we have also chosen to study how different consumers with different degree of loyalty and buying patterns are influenced by an in-store demonstration.This study aimed to obtain a better understanding of in-store demonstrations through breaking down the demonstration into its core elements and from these elements construct different types of demonstrations.
Konsekvenser av energimodellerad arkitektur
The interest in building low energy houses has increased along with the rising engagement inthe climate questions. With the advancing energy prices it is highly suitably for those whobuild and administer their buildings in long-term to build energy-saving houses. 40 % ofSweden?s total energy consumption constitutes of the energy in residences, therefore it iscrucial to take advantage of all the free energy as we possibly can. With crucial questions likequality of living and profit low energy building is a subject that concerns us all.Three proposals for apartment blocks are presented in this work on a real estate in Stockholm.Each proposal is developed through unique processes of design with the purpose to displaypossibilities to deal with the energy requirements of today and tomorrow through energybased architecture.The first proposal is an apartment block based on a traditional design process, the demands ofthe property owner and it?s affected by opinions from architects.
Antagonism och konflikt i förskolans utvärderingsuppdrag : En diskursteoretisk studie om utvärdering av förskolans verksamhet och förskollärarens positionering i relation till detta uppdrag
The aim of this study was to investigate how the position of the preschool teacher could come across in interviews with six teachers about their assignment to document and evaluate the preschool activity. The research done so far in this area shows that it can be a complex and difficult part of the preschool teachers work. A dilemma often described is how the teachers can be able to analyze and document the children´s learning with the aim to evaluate and develop the preschool activity without judging and mapping the children. A special focus of the study was to see how the methods and dsicourses described by the teachers possibly could affect the teachers´s position in the area of documentation and evaluation. To analyze the empirical data Ernesto Laclau (1935-2014) & Chantal Mouffe´s discourse theory was used, a prespective witch also figured to be the theoretical foundation of the master thesis.
Digital eller mänsklig service åt användare av folkbibliotek? En diskursanalys av artiklar ur fyra svenska bibliotekstidskrifter 2003-2004.
The aim of this Masters thesis is to examine the user service discourses in the field of public libraries that can be identified in four Swedish library journals. Also which underlying causes that control the discourses and the consequences of them are examined. Questions in this study are: which discourses can be found, what characterises them, what kind of different discourses concerning technology in society control the user service discourses and what are the consequences of them. The theoretical starting-point is Ernesto Laclaus and Chantal Mouffes discourse theory. The method is text analytic.
Mjölkkors behov av att ligga och att sova
The aim of this literature review was to investigate whether the modern dairy cow has the time she needs to lie down and to sleep and what deprivation of these behaviors could lead to. Current research seems to agree on the fact that sleep is essential but there is no uniform explanation of the function of sleep, even though there are many theories. It is known that sleep has an important impact on the immune system and that sleep is increased in case of an infection. Sleep deprivation causes many negative effects including reduced function off the immune defense, increased metabolic activity, malnutrition and increased heart rate. It has also been found that deprivation of sleep could cause increased mortality.