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667 Uppsatser om Cash Conversion Cycle - Sida 19 av 45

En analys av steg och konsekvenser vid införande av MVC

Abstract The purpose of this essay is to find difficulties and risks in the re-engineering process when restructuring to Model-View-Controller (MVC). A thoroughly theory study has been conducted to be able to understand the important steps in the re-engineering process. The methods and concepts of this essay are re-engineering, UML, system development life cycle, design patterns and MVC. The science approach used is design science where the artifact being developed are a set of models.In the analysis phase of the process the system is analyzed. The result of the analysis is notes of difficulties found and models showing the structure of the system.

Beskattning av skalbolagstransaktioner : Analys av skalbolagsreglerna ur ett tillämpnings- och rättssäkerhetsperspektiv

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

HDR och Tone mapping i automatiserade tullsystem

This report is about how HDR (HighDynamicRange) can be created and used in combination with Tone mapping. This work has been carried out together with Kapsch TrafficCom AB in Jönköping.The objective of this project is to:Evaluate and investigate the effects given to pictures by HDR and tone mapping.Evaluate if the technology may lead to improvements in Kapsch?s systems.To construct a program which is able to handle some form of tone mapping or HDR-algorithm.These questions will be answered in this report:What kind of effects has HDR and tone mapping-algorithms on pictures?Can the HDR-technology give better data in Kapsch?s systems?The research method used in this report is called action research. This means the authors has investigated the technology by reading different documentations and by testing different algorithms to see what kind of result they give. The report describes some of the tests made to see if the technology is appropriate in Kapsch?s system.There is two smaller reports made by the authors which documenting some of the work.The first report describes the work with different settings for a camera to create pictures with HDR-quality.

Fo?rstudie fo?r automatisering av skateboardtillverkning

This report is based on a thesis that was carried out during spring 2012. The report covers the development of a preliminary study to Performance Sk8. The purpose of the study is to facilitate and contribute inspiration to Performance Sk8 to run an automation project to bring home their production to Sweden from China. The reason is to gain a greater ability to control quality, produce smaller batches and reduce the cycle time to reduce costs.The goal is that the preliminary study shall meet the requirements and wishes Performance Sk8 and other partners defined. The pre study will contain different cost proposals for the automation of selected process and serve as a basis for procurement of the equipment.The pre study has resulted in some proposed solutions to the various steps required to automate Performance Sk8 ?s production.

The Rationale Behind Capital Structure Decisions: Does Theory Explain Practice?

The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

Analys av vävnadsprover med endimensionell elektrofores

The following project has been made in collaboration with, Denator AB, a biotechnology enterprise. One-dimensional electrophoreses have been used to analyze protein contents of tissue samples. Tissue samples have been either treated according to the company´s newly developed tissue treatment technique or not treated at all and comparisons between these samples have been made. In order to see differences in protein patterns between samples more clearly, a conversion method has been developed where electrophoresis gel visual patterns are used to produce curves, similar to densitometer curves.Denator AB would like to know if the proteins in their treated samples will change visibly over 48 h when incubated at room temperature. This has been investigated using the above mentioned method.

Erosion vid dagvattendammar : litteratur- och fallstudie om erosionsskydd

Köpenhamns cykelvägnät har anor så långt som 100 år tillbaka i tiden och på 1980-talet genomförde stadens cyklister stora demonstrationer för att få politikers och planerares uppmärksamhet, som man ansåg hade förlorat fokus på cykeln i planeringen (Jensen, muntligen, 2011-05-02). I detta arbete presenteras siffror som visar att det idag är fler än en tredjedel av Köpenhamns invånare som cyklar till och från sitt dagliga arbete. Köpenhamns kommun vill öka det antalet och målet idag är att bli världens bästa cykelstad år 2015 (Köpenhamns kommun 2007). För snart tio år sedan upprättade man på Köpenhamns kommun ett dokument, Cycle Policy 2002-2012, innehållandes mål för att förbättra förhållanden för stadens cyklister till år 2012. Detta dokument har studerats närmre i denna uppsats.Som blivande landskapsarkitekt blir jag nyfiken på hur de gått till väga.

Underhållsfria material i broöverbyggnader : Fördelar ur kostnads- och miljösynpunkt vid användning av rostfritt stål och direktgjuten betong

En stor del av Trafikverkets budget går till att reparera och underhålla våra broar. Underhållsåtgärder orsakar också trafikproblem med stora miljöutsläpp och samhällskonsekvenser som följd. Eftersom broar vanligtvis dimensioneras för en lång livslängd på 120 år är det viktigt att planera för långsiktiga lösningar och förutse konsekvenserna av kommande underhållsåtgärder. Genom att använda mer underhållsfria material finns möjligheten att minska kostnaderna och koldioxidsläppen.Målet med examensarbetet är att ta reda på hur stora besparingarna är genom att svara på frågan: ?Vilka fördelar erhålls av att använda mer underhållsfria material i broöverbyggnader ur kostnads- och miljösynpunkt??.

Vad är ett E-Arkiv? : En fallstudie på E-Arkiv Stockholm

The aim of this thesis in Archival Science was to explore the concept of electronic archives and the challenges that might be encountered when attempting to move archives into a new digital age, as well as having a closer look at the term e-archive itself. Another aim was to explore how the OAIS reference model works in practice.To explore these questions I decided to do a case study on E-Arkiv Stockholm, a functioning e-archive. I decided to do a study on several documents that were created throughout the project, these included documents related to the planning of the archive, as well as the final report. My reason for this method was that these docu-ments came straight from reality and would give a clear and unbiased view of the project and it?s many aspects.Examination of the documents showed that the OAIS reference model and its concepts had been the foun-dation of much of the planning.

Utveckling och utförande av frekvensstudie vid Rapid Granulator AB

The object of this examination project is to produce a method of work sampling at Rapid Granulator AB. The aim is to perform the method at the company and evaluate if it is executable. The study is delimited to the basic construction of the 45-series in the assembly hall.Preparations to produce the method of the work sampling resulted in definitions of activities, a form and a product tree. Several days were spent studying the assembling to learn and understand the entirety.The work sampling result showed a large amount of no value adding time that was used in the assembling. Some of the activities could be reduced and we observed some problems during the assembly process.

Verktyg för lönsamhetsberäkningar vid bränslekonvertering av spetslastpannor från olja till pellets

This report summarizes the development of a calculation program estimating the profitability of converting a peak-load oil-fired boiler to pellets. To convert an oil-fired boiler to pellets a new fuel handling system must be designed. Changes also have to be made to some other components. Since there are many different techniques for transportation, storage and treatment of the fuel only the most interesting techniques from Swecos experience and interest were included in the study.The capacity of the different parts in the system was dimensioned based on the power of the boiler after conversion. To estimate prices, installed power and dimensions manufacturers and distributers were contacted.

Ytterväggar : En jämförelse och livscykelskostnadsanalys

This report discusses the constructionof different types of exterior wallconstructions and analyses wall layers.Standard wall constructions from theSwedish building contractors NCC andSkanska and also from the materialproducer Isover have been chosen for theresearch. Life cycle cost analysis hasbeen made to conclude the mostprofitable wall type, seen from asustainable and economic perspective.The calculations have been made for aperiod of 50 years.The report shows that building with wellinsulated walls is a more profitablesolution both economically and whatconcerns sustainability even though thehigher investment. However, when wallssimilar insulation properties are beingcompared, the study proves that lowerinvestment cost is more profitable.The report introduces requiredconstruction techniques of walls inorder that the reader should understandwall constructions with different layersand properties. The essay shows theimportance of properly constructed wallsto avoid air leakage and moisturedamage.The essay has been implemented byliterature studies, contacts with NCCand Skanska and by energy calculationsmade by hand and using the software VIPEnergy..

Jämförande LCA av engångssängkläder och tvättbara sängkläder i sjukvården

Inom sjukvården används ? precis som överallt där människor sover ? sängkläder av hygienskäl. Problem med smittspridningar av typen multiresistenta bakterier (MRSA) och spridning av andra sjukdomar har drivit företag som Cellcomb i Karlstad AB till att utveckla engångssängkläder för att förhindra detta. Engångssängkläderna är skyddade av en biofilm som ska ge ökat skydd mot bakterier och fungerar som en barriär så att inte vätska tränger igenom. Problemet är att det inte finns mycket till underlag för hur engångssängkläderna står sig mot vanliga sängkläder ur miljösynpunkt.

Är det effektivt? - En studie av ett företag och dess förvaltning av datorbaserade system

This thesis examines how a company can get an effective, high quality, maintenance of their computerized systems. After literary studies concerning the life cycle activity Maintenance we have studied how the maintenance at the department IT Supply of IKEA IT AB in Älmhult is carried out. What steps and measures in the analyzing of results of changes are carried out and if they have predefined processes for changes. Based on the facts we found most important in our literary studies we have created a model and theoretically applied this to the maintenance of a specific system to see what they can work with to further improve the quality and efficiency in their maintenance. The basis for our thesis is literary studies and the collected material has been used as a foundation for the research at the company, which was carried out through interviews. This thesis is based on the question: ?How do the lack of a model for maintenance and the lack of orientation affect the maintenance in a company??.

Lagring av kyla i bergrum : Undersökning av ett nedlagt oljebergrum

This thesis considers the use of an oldrock cavern as thermal energy storage.With a large system of differentchillers a model was created to find anappropriate future system. There aremainly two trajectories to take. Eitheran installation of chillers needs to bemade or the rock cavern can be used tomeet the future demand of districtcooling in Solna, Sweden. Additionallythis thesis investigates the possibleuse of different techniques to utilizethe phase change energy of water.Simulation shows that it?s possible toutilize the phase-change energy of afluid; however it?s not economicallyfeasible due to the thermodynamiceffects on the Carnot cycle.

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