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4615 Uppsatser om Balance sheet approach - Sida 5 av 308

Kejsarens nya kläder : En fallstudie på H&M:s Lagerfeldkollektion

As companies exert themselves to find new ways of achieving market dominance and stronger brands, the phenomenon co-branding has become increasingly popular. By cooperation between two different firms the combined effects can result in synergies not only on the balance sheet, but even through softer values such as Brand recognition, equity and larger market share. Recently the fashion company H&M launched a collection together with the esteemed fashion designer Karl Lagerfeld. The objective of this paper is to examine the effects the collaboration had on consumer?s attitudes towards the two brands.

Maskinduglighet på planlaserskärare

Lars Höglund AB is one of Scandinavia?s most qualified manufacturers of sheet metal products and provides custom designed products of very detailed precision. One of the main methods of manufacturing is laser cutting. When Lars Höglund AB signed up a new customer, with high demands in tolerances for the products, Lars Höglund AB thought it would be necessary to know the capability of the laser cutting machine. Also the process of how to retrieve this capability was interesting. The capability will be researched for the following elements: Cutting right angles in squares with a corner radius of 1 mmCutting corners which are not right angleCutting of circles with constant radius Measurements were made on 150 pieces of sheet metal details, which had been cut out by the machine.  The data from the measurements where later used to study the capability.

Elektrolytisk reduktion av zink vid reningsprocess

When cylinders for motor saws are manufactured there are high demands on the cylinders strength and wearing qualities. Aluminum is a material with low density and is used by Husqvarna AB for their motor saw cylinders. The aluminum is strengthening with nickel that is attached to the cylinders through electrolysis. When aluminum is in contact with oxygen a film of oxide is formed. To eliminate the oxide and to prevent formation of new oxide zinc is used.

SAS EuroBonus ? Tillgång eller skuld?: En fallstudie av hur värdet av ett lojalitetsprogram påverkar internprissättningen

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

Inverkan av olika joner och jonconcentrationer på porstorleksfördelningen i trämassa-fibrer

The basic ingredient of paper is the individual wood fibers. The property of the fibers depends on a variety of factors e.g., method of pulp production and processing. The final sheet quality depends in part on how the fibers interface between each other and therefore factors that affect the fiber size are of interest.The flexibility of the fibers depends in part on the pore water i.e., the fiber swelling. The sheet becomes less flexible at low water content which gives a loss in strength. Thus it becomes desirable to increase the water uptake.The experimental investigation described in this report consists of exposing the wood fibers to different ions and ionic strength and then measure the pore size by thermoporosimetry where a DSC (Differential Scanning Calorimeter) is used.

 Moderbolagsperspektiv kontra enhetsperspektiv  : - motiv och konsekvens i teori och praktik

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

Samverkan mellan mark- och flygstridskrafterna : En nulägesanalys utifrån samarbetet kring Close Air Support

There are many kinds of joint operations and combinations of combined arms. This thesis puts its focus on Close Air Support, CAS. Throughout history there have been several cases of success, regarding these kinds of operations, but also failure. Much can be taught from organizational behaviour studies, applied on these military organisations in their cooperation with each other. The purpose of this thesis is to analyze the cooperation between the Swedish army and air force to determine the functionality of their process.

Företag på Facebook. Varför är de där och vad gör de?

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Optimering av maskinprocess

Since 2007, I´ve been working in the steel industry in a place called ?SSAB?. That?s why itseemed right to contact them for this thesis.The SSAB concern is global, but SSAB Sweden involves raw steel producing in Luleå, heavyplate producing in Oxelösund, and sheet metal producing in Borlänge..

Starkare konflikt mellan familjeliv och arbete bland män än bland kvinnor : Work-Life Balance och arbetstillfredsställelse bland högskoleanställda

Syftet med studien var att bland högskoleanställda undersöka skillnader i Work-Life Balance och arbetstillfredsställelse beroende på deltagarnas kön samt beroende på om deltagarna hade barn under 18 år eller ej. Studien syftade även till att undersöka skillnader i arbetstillfredsställelse beroende på deltagarnas ålder. I studien ingick manliga och kvinnliga högskoleanställda som arbetade minst 80 % och som undervisade och/eller forskade inom den aktuella tjänsten. Studien genomfördes som en web-enkätundersökning på två högskolor i Sverige. Totalt besvarade 125 deltagare på enkäten som utgick ifrån två olika mätinstrument; Netemeyers, Boless och McMurrians (1996) skala som användes för att mäta Work-Life Balance uppdelat på Family-Work Conflict samt Work-Family Conflict och Minnesota Job Satisfaction Questionnaire (MSQ) som mätte inre och yttre arbetstillfredsställelse.

Work-life balance och verkstadschefer

En hel del tidigare forskning tyder på att ha en balans mellan arbetsliv och privatliv är viktigt för att uppleva ett psykiskt välmående samt för att kunna prestera bra på arbetsplatsen. Då verkstadschefer på ett industriföretag genomgår ett stort förändringsarbete undersöktes hur fem manliga chefer upplevde sin balans mellan privatliv och arbetsliv. Delsyften med studien var att undersöka hur chefens roll i privatlivet påverkade balansen, i vilken grad stöd hemifrån påverkade balansen samt vilka konsekvenser en balans eller konflikt skulle kunna få. Studien genomfördes kvalitativt, med en semistrukturerad intervjuguide, där samtliga respondenter var påverkade av förändringsarbetet. Resultatet visade att det fanns verkstadschefer som upplevde en konflikt mellan arbetsliv och privatliv men även de som upplevde en balans.

Metod för val av sunda yt-material

Since 2007, I´ve been working in the steel industry in a place called ?SSAB?. That?s why itseemed right to contact them for this thesis.The SSAB concern is global, but SSAB Sweden involves raw steel producing in Luleå, heavyplate producing in Oxelösund, and sheet metal producing in Borlänge..

?Det är svårt att konkurrera med internet.? En kvalitativ studie av musikintresserades informationsvanor.

This thesis aims to investigate the information habits of peoplewith a serious interest in music. What information needs do theyexperience, what information sources do they seek out to fulfillthese needs and what part does the public libraries play in theirinformation habits?To answer these questions a qualitative approach was used. Fourrespondents with a serious interest in music were interviewed.The theoretic framework was based on Robert A. Stebbins theoryon serious leisure and Karen E.

ICC-profilers duglighet vid gråbalansjustering av arkoffsettryck

Adjustment to a neutral colour balance when printing was the starting point in this degree project. Onthis base ICC-profiles were evaluated and assessed. The survey was concentrated on the similarity betweenreproductions on different papers with various ICC-profiles. The colour balancing introduced aconsistent variable between four graphic papers. With raised uniformity the probability increased toreceive similarities between the various combinations of ICC-profiles and papers.Numerous of measurements and calculations have been carried out, mainly to confirm whether or notadjustment to a neutral colour balance is possible and repeatable.

Activate Nyhamnen : a design proposal after Kongjian Yu's design approch

This thesis introduces Kongjian Yu?s design approach in terms of industrial heritage conservation in connection to transformation and urban design. The approach is examined respectively on two cases from China and USA. The thesis give a brief introduction to current achievement in conservation research and general profile of industrial conservation practice. Based on case and theory study, Yu?s design approach is carefully applied to an industrial area Nyhamnen in Malmö and a design proposal is produced.

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