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233 Uppsatser om Burden of proof - Sida 13 av 16

Sustainability reporting within the food industry : a case study of regional differences in the plant-based non-dairy industry

Sustainability Reporting has emerged and transformed over the past decades as a voluntary practice by companies across industries that desire to show proof of good conduct and environmental; social; and economic responsibility. As industrial food production is one of the largest contributors to contemporary environmental problems, it might be expected that reporting within the industry would be both well established and well understood. Unfortunately, it is neither. In light of the food industry?s considerable environmental impact and the growing popularity of plant-based food as a more sustainable alternative to dairy products, this paper assesses and briefly discusses the Sustainability Reporting of two companies in the plant-based food and beverage industry. The research was designed to compare the practices of Europe-based Alpro and US-based SoDelicious, and this study has two major purposes: to describe the reporting of the case companies and to subsequently compare their practices to the other as well as to global reporting standards. The empirical study in this paper was conducted through content analysis.

Analys och utveckling avverifieringsenhet för säker kontakteringvid kalibrering av RRUS.

This report presents a master thesis project performed at Elekta AB during the fall of 2013 and early 2014. Elekta is a medical technology company and their main product in the Stockholm office is a gamma knife used for radiosurgery. The gamma knife contains a cluster of a dozen motor servos and motors used for adjusting the patient and the radiation sources over a CAN bus. A self-developed hardware-in-loop simulator running on a PC with LabVIEW is currently being used for integration level testing of the control system of the gamma knife. The simulator has some problems with it not running in real-time and having other performance issues.

"Blackness" och "Womanism" : Hur gestaltar Maya Angelous poesi den afroamerikanska språkkulturen samt kvinnan?

Invandrade kvinnor i Handels. Föreställningar om arbetskraftsinvandrade kvinnor i Handelsnytt 1961-1976. (Immigrant women in Handels. Conceptions of labour immigrated women in Handelsnytt 1961-1976).The primary purpose of this thesis is to analyze the written conceptions of labour immigrated women in Handelsnytt, a Swedish Trade Union magazine. The analyses of the conceptions are based on theoretical categories of class, gender and ethnicity.

Unified Flow Sensor

Value stream mapping is a tool that is frequently used by many different companies. It is a great tool used to achieve the work that follows the theories of lean production. The tool is used, however, only frequent on the factory floor and the method is also designed based on this type of use.An interest of applying the method on administrative parts of the company has occurred lately. Administrative parts of the company refers to the part that does all the planning such as purchasing, receiving orders, customer contact, contact with factory floor and other work that is made around the actual manufacturing. But the knowledge about applying value stream mapping on the planning part of the company is lacking because the method is relatively new.In this work, a comparison is made between the introduction of value stream analysis on production and planning.

Kommunikativt miljöhus : Nya lösningar för soprummet

Value stream mapping is a tool that is frequently used by many different companies. It is a great tool used to achieve the work that follows the theories of lean production. The tool is used, however, only frequent on the factory floor and the method is also designed based on this type of use.An interest of applying the method on administrative parts of the company has occurred lately. Administrative parts of the company refers to the part that does all the planning such as purchasing, receiving orders, customer contact, contact with factory floor and other work that is made around the actual manufacturing. But the knowledge about applying value stream mapping on the planning part of the company is lacking because the method is relatively new.In this work, a comparison is made between the introduction of value stream analysis on production and planning.

Varför CSR?: En fallstudie på SAS om orsaker till företagets arbete med Corporate Social Responsibility

The term CSR (Corporate Social Responsibility) is frequently discussed today. Many large companies work actively with CSR related questions. However, few empirical studies exist on what this work entails and why it is undertaken. Instead, most of the academic research focuses on what the term itself should mean. To bridge this gap this study centers on the employees? perceptions of CSR.

Systemanalys flingtork : Produktionseffektivisering

BillerudKorsnäs is a leading global provider of primary fiber-based packaging materials and on Gruvöns Bruk in Grums, they have chosen to invest millions in the boiler at the facility to increase the total capacity of the factory. This results in the Pulp Flash Dryer at Gruvön being burden more, which makes it important that it is of great reliability and can be run with a high capacity. The reliability of the Pulp Flash Dryer at Gruvön is not as good as one could hope, which leads to reduced availability and production, as well as to increased maintenance costs. There are a number of different reasons for this, but all the casual links are not known.The purpose of this project was to perform a system analysis of the Pulp Flash Dryer to identify bottlenecks and the most critical parts from a capacity- and availability perspective. Appropriate methodology for the system analysis was used and would be used in a structured way to perform the analysis with data from the process and the maintenance system.

Jämställdhets- och föräldraledighetsregler : -regelverkens samverkande effekt för ett jämställt arbetsliv

The legal right to take time off from work to care for one`s children has been regulated in Swedish law since late 1930. This right was limited to mothers and was provided under restricted forms. There was a long qualification period and the length of parental leave was limited.Since then, the right to parental leave has been extended through several modifications of the law. The question of equality in both the labour market and the private sector has been one of the greatest forces behind these changes. By including men in the right to take parental leave, the work place has become more equal and it is now considered a natural part of the employee?s life to request time off to care for children.Labour Arbitration Court has shown through its case law that equality in the work place is of the utmost importance and has shown its support in this matter through its judgements.

Ingrediensrekommendationer : Implementering och utvärdering av ett rekommendationssystem i en ny domän

I Sverige kan man för närvarande skönja ett ökat intresse för matlagning. Detta reflekteras bland annat i ett ökat utbud av matlagningsprogram i tv och antalet sökningar efter recept på Google uppgår till nästan 2 miljoner varje månad, enbart i Sverige. Samtidigt slängs ungefär 25 % av all mat som inhandlas och många föräldrar uppger att de känner att det är svårt att experimentera mera i köket.I ett försök att uppmuntra till experimentering i köket och samtidigt minska matsvinnet har det i denna uppsats implementerats och testats en proof of concept metod för att rekommendera ingredienser som passar tillsammans. Tesen är att om användare får ett stöd med kombinationer av ingredienser som passar tillsammans kommer de så småningom att våga experimentera mera med sin matlagning.Flera algoritmer analyserades men algoritmen som implementerats bygger på en viktning av ingredienserna i PlanEatSmiles receptdatabas. När en ingrediens förekom tillsammans med en annan i ett recept ökades vikten med 1.

IFRS 3 konsekvenser på svenska företag med avseende på förvärvad goodwill

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Kontrolltorn : En informationslösning för tredjepartslogistik

The demand for shorter lead-times and increased delivery reliability puts pressure on companies to provide more efficient logistic services. One strategy to deal with this demand is by outsourcing logistics to a third part. The development of logistics information systems enables increased control over business supply chains. This is why Green Cargo aims to create a Logistics Control Tower (LCT) solution to provide it?s customers with better information with higher availability.

Vem bär kostnaden för regeländringar inom finansiella marknader? : en kvantitativ studie ur aktieägarnas perspektiv

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

Bokslutsrapporten ? ett substitut eller komplement till revisionsberättelsen?

On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

Invandrarkvinnor i Handels : Föreställningar om arbetskraftsinvandrade kvinnor i Handelsnytt 1961-1976

Invandrade kvinnor i Handels. Föreställningar om arbetskraftsinvandrade kvinnor i Handelsnytt 1961-1976. (Immigrant women in Handels. Conceptions of labour immigrated women in Handelsnytt 1961-1976).The primary purpose of this thesis is to analyze the written conceptions of labour immigrated women in Handelsnytt, a Swedish Trade Union magazine. The analyses of the conceptions are based on theoretical categories of class, gender and ethnicity.

Utländska biblioteket i Karlskrona 1835?1864 : om högreståndskvinnors organisation och läsning

This master's thesis studies Utländska biblioteket, a 19th century foreign literature subscription library in Karlskrona, Sweden. The aim of the thesis is to investigate Utländska biblioteket between 1835?1864.The material consists primarily of primary sources from the archive of Utländska biblioteket. The main primary sources are the library's accounts book, its minutes, and two book catalogs. Using analytical tools from Jürgen Habermas, feminist criticism of his ideas and from Pierre Bourdieu, as well as results from previous research on older library forms and female organization in the 19th century, the thesis answers questions relating to the library as a society, its members and its book collection.The investigation shows that Utländska biblioteket was a subscription library as well as a book circle.

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