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667 Uppsatser om Cash Conversion Cycle - Sida 10 av 45

Miljöutredning på Care of Haus : För och nackdelar med ISO 14001

Today many companies and municipalities requires that their suppliers should have an environmental management system to work by. This might be one of the reasons to the increasing number of companies that today are implementing environmental management systems. Care of Haus is one of the companies that thinks that the benefits are bigger than the disadvantages, when it comes to environmental management systems, therefore they have made the choice to work with ISO 14001.The ISO 14001 standard is deified on the PDCA- cycle. PDCA stands for Plan, do check and act. Care of Haus choose to work with the ISO 14001 standard since it is a well-known standard for the companies that?s Care of Haus collaborates with and it is also well-known within their clienteleWithin this report an environmental investigation has been made.

Dynamisk investeringsstrategi på den svenska aktiemarknaden

The purpose of this paper is to investigate if a dynamic investment strategy on the Swedish asset market can accomplish better returns then a static investment strategy. The dynamic investment strategy is created by incorporating business cycle predictors and firm-level variables to predict future stock returns. The predictive regression is calculated wih 60 months of observation (1999 01-2005 12) and is then used to estimate future returns for 23 months in the period 2004 01 -2005 11. The structure of the regression, with linear functions of ? and ?, goes back to Shanken (1990) and Avramov and Chordia (2005) has had success with the variables chosen.

Utvärdering av lämpliga metoder för vattengenerering

This master thesis has been performed at the department of Machine Design at KTH, The Royal Institute of Technology. The thesis has been a part of a global development project in collaboration with Luleå University of Technology, Lund Faculty of Engineering and Stanford University. Corporate liaison and sponsor has been Immerse Global Inc. The project was also performed on sponsorship from the Product Innovation Engineering Program, PIEp. The thesis is a representation of some of the contributions made by the authors.The lack of clean drinking water is one of the key issues facing the world today.

Sveplaserns användning till inventering/befästning/kontroll av vägmarkering

The thesis mission is to investigate whether the swiveling laser that Vectura (former Vägverket Konsult) has in use to measure the road areas and straddle measuring can be used to detect differences in the reflective road markings function. This is to increase use of the swiveling laser and get rid of the manual measurements performed today.Currently, the measurement of road markings reflective function is performed with both mobile and handheld measuring instruments. The purpose of this thesis is to develop better methods for determination of road markings? reflective function, in order to facilitate the description and suggestions for improvements of the maintenance of road markings reflective function.The questions that the thesis has been to start with are:Can the swiveling laser detect differences in longitudinal and transverse road markings reflective function?The accuracy of measurement has been sweeping the laser over the reference instrument (LTL-2000)Is it necessary with a conversion factor for swiveling laser data against the reference instrument data?To answer the question 2 and 3, there has been a field work in Värnamo where a road stretch with longitudinal road markings and zebra crossing (transverse road markings) has been investigated with a swiveling laser and LTL-2000.The formulas and calculations contained in the thesis are drawn from scientific reports that are produced by VTI in Linköping. The same formula that was used to calculate the optical measurement data was also used for the swiveling laser data.

Analys och beräkning av emissionsfaktorer för växthusgaser

An increased awareness about the global warming has created a demand for more information on how the climate is affected by different activities.This master thesis was initiated by Tricorona, a Swedish company that offers its customers analysis and calculation of their climate impact. Tricorona also supplies climate neutralisation with CERs, in accordance with the Kyoto protocol and controlled by the UN. This work demands updated emission factors for greenhouse gases. An emission factor gives information about the greenhouse gasintensity of a service or a product [kg CO2-eq./ functional unit].The purpose of this thesis is to examine how electricity, district heating, hotels, taxis, food and materials affect the climate and how emission factors for these areas can be calculated.This was done by reviewing and comparing different studies and by interviewing experts. The information was evaluated and recommendations on calculations and emission factors were made.The consumption of energy is the main source of greenhouse gas emissions for district heating, electricity, hotels, taxis and materials.

Utomhuspedagogik : Några lärares uppfattningar om utomhuspedagogik och erfarenheter av att undervisa i utomhusmiljö.

Syftet med denna studie var att undersöka lärares uppfattning om utomhuspedagogik och erfarenhet av att undervisa i utomhusmiljö. Respondentundersökningen utgick från de fyra frågeställningarna: Hur uppfattar lärare utomhuspedagogik? Vilka erfarenheter har lärare av att undervisa i utomhusmiljö? Hur uppfattar lärare elevers lärande i utomhusmiljö? Är det ett effektivt lärande som lärarna beskriver utifrån David Kolbs ?The Experiential Learning Cycle??Kvalitativa intervjuer användes som metod och genomfördes på tre olika grundskolor i mellersta Sverige. Den ena skolan har en miljö/naturprofil, de två andra skolorna har inte en miljö/naturprofil. Det insamlade materialet bearbetades med hjälp av en tematisk analys, samt utifrån David Kolbs erfarenhetsbaserade cirkel ? ?The Experiential Learning Cycle?.I studien redovisas lärarnas uppfattningar och erfarenheter, resultatet visar att lärarna uppfattar utomhuspedagogik som ett praktiskt arbetssätt där lärandet blir konkret.

??Finns det ett samband mellan graden av periodiseringar och inflationsjusterade skattade framtida rörelseresultat? : - Empirisk studie av den europeiska aktiemarknaden.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

Vendor due diligence : Advokatbyråns skadeståndsansvar gentemot köparen enligt tillitsprincipen

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

Cash Management : Hur arbetar små företag med cash management?

Syfte: Syftet med studien var att skapa förståelse för hur konsultchefers ledarskap blir präglat a trepartsrelationen som uppstår när det är två parter som är ansvariga för en konsult. Vi ville skapa oss en inblick i hur konsultcheferna leder sina konsulter och hur de arbetar för att motivera dem. Vidare ville vi skaffa oss en uppfattning över hur konsulterna upplever situationen.Metodik: Studien har genomförts i form av en fallstudie på två bemanningsföretag med utgångspunkt i en induktiv forskningsansats. Data har samlats in genom en kvalitativ metod där sju semistrukturerade intervjuer med personer på fallföretagen har genomförts.Slutsats och slutdiskussion: Genom studien har det framkommit att trepartsrelationen är ett komplext fenomen där chefen inte ses som den traditionella ledaren utan snarare som en administratör. Genom trepartsrelationen har det framkommit att problem kan uppstå då konsultchefernas roll blir likt medlare istället för chef.

Förklaringsmodell för cykelresor i Trondheim : Fysiska och demografiska faktorers betydelse för det geografiska resmönstret

The work examines geographical variations of bicycle use in Trondheim municipality with the aim to create an understanding of what influences the use of bicycles and explain the geographical travel pattern for cycling. The work focuses on the how physical structures generates different transports effects. Where bicycle travels in Trondheim municipality are undertaken is described by using network analysis in ArcGIS, based on aggregated data from the travel habit survey (RVU) in 2009/2010. Trondheim municipality is divided into smaller geographical units (zoner) whose characteristics are described by 19 variables, categorized into 6 groups; Distance, Land use, Topography, Bicycle Facilities, Road characteristics and Demographic factors.By linear regression analysis in SPSS and ArcGIS Spatial Analyst, an explanatory model is elaborated. The variablesdistance to the regional center, workplace density, percentage separate bike paths and hilly terrain explains 78 percent of where cycle journeys are undertaken.

Värdering vid tvångsinlösen efter icke-kontanta bud

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

Förbehandlingstekniker och LCA för rötning av organiskt avfall : Modellkonstruktion och Utvärdering med ORWARE

The goal of this master thesis project was to develop computer models of some plausiblepretreatment techniques and to assess the potential benefits/costs of using pretreatment andanaerobic digestion for waste management of organic waste from a system perspective. Forthis purpose a computer program called ORWARE has been used. ORWARE (organic wasteresearch) is a program for making life cycle assessments of waste management. As the mainpart of the project work the ORWARE system has been provided with three new models ofpretreatment techniques. The additions consist of: One model of pretreatment with ultrasound,one model of thermal hydrolysis and one model of a screw press.

Solel och solvärme ur LCC-perspektiv för ett passiv-flerbostadshus

This master?s degree project concerns the combination of a multi dwelling passive house with solar energy for the generation of electricity and domestic hot water (DHW). Different alternatives with either solar thermal systems or photovoltaic (PV) systems are compared with two reference alternatives producing DHW from electricity or district heating. The economical comparison uses a life cycle cost (LCC) perspective based on the present value of expenditures for investment, energy and annual operating and maintenance.The energy yields from the solar energy systems were calculated by hand and with simulation software. Calculation and dimensioning of PV systems were carried out with a software called PVSYST.

Regressionsmodellering av dynamiska råemissioner från statiska mätningar

By using steady-state measurements for predicting emissions under a dynamic drive cycle wouldsave a lot of time and money for the exhaust aftertreatment specialists at Volvo cars. The idea forthis thesis has been to investigate if statistical regression models can be used with good accuracy.Questions included are for example if common operating variables such as engine speed, air-fuelratio etc. is sufficient to predict engine-out emissions over the engine operating range with goodaccuracy. Focus was set on the modelling of warm engine, but also the more complex engineheat-up phase was investigated since it is a great contributor to total emissions. While NOxcouldnot be measured because of malfunctioning measurement equipment, only HC, CO andtemperature at inlet of first catalytic converter has been modelled.

Jämförelse mellan subjektiv och objektiv bedömning av hälta hos häst på böjt spår.

The female dog has a unique reproductive endocrinology, with high levels of progesterone throughout the 70-day long luteal phase. In this project, markers of glucose metabolism were studied and compared from the aspects of breed group and time in oestral cycle. The parameters studied were: glucose, insulin, progesterone, fructosamine and the newly introduced analysis of HbA1c. Hba1c was also further evaluated and discussed as a diagnostic tool in canine medicine.No differences in terms of glucose markers were found between a group of purebreed dogs of various breeds compared to a group of dogs with high risk of dioestrus diabetes, namely the Norwegian and Swedish elkhounds.No differences were found between the two sample occasions, anoestrus and dioestrus, concluding that there is no need for relating test results to the time of the oestrous cycle in middle-aged intact female dogs.There were statistically significant higher values of all glucose markers in diabetic dogs than in non-diabetic dogs. When it came to HbA1c, however, there was a larger overlap between the two groups, compared to fructosamine.

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