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667 Uppsatser om Cash Conversion Cycle - Sida 28 av 45

Hyllie vattenpark : ett gestaltningsförslag

This project is focusing on a future park that will surround Hyllie water tower in the outskirts of Malmö. The water tower will be located in the central part of the new building area Hyllievång. The park will function as a town park with a special focus on water. The water council of the municipality, Va-verket, has for the last 7 years built up and been in charge for a pedagogical programme in the water tower, were schoolchildren come to learn about the cycle of water and how we use water in our daily life. In the park they want to build a new part that gives experience of water, as a compliment to the information in the tower. What will that park look like, and what shall it be constructed of? How do you bring water to the surface in a park? How can landscape architecture work to enhance the presence of water and make people more interested in water issues? In the search to find the answers to all my questions I have meet with people, read books and visited different places.

Betavärdet som riskestimat

As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.

How to ensure that the nightmare won?t happen again : Bankernas nyckeltal, kapitalstruktur och riskreglering i ett konjunkturperspektiv

Syftet är att evaluera Baselramverkets riskreglering i en konjunkturcykel med hänsyn till Östersjöregionens storbankers systemviktiga funktion.Studien antar främst en kvantitativ ansats i de två första delarna, nyckeltalsanalysen och buffertsimuleringen men även en kvalitativ ansats antas i den tredje delen, intervjuer. Studien utgår från teorierna om Basel I och Basel II, nyckeltalsteori samt från tidigare forskning.Resultatet i studien består av nyckeltalanalys och simulering av åtta, i Östersjöregionen verksamma, bankers nyckeltal och buffert under 21 år samt sex djupintervjuer med representanter för såväl banker som regulatorer. SlutsatserAtt det inte finns något samband mellan Baselregleringens kapitaltäckning och bankernas risk eller konjunktur, att riskvägningen tenderar till att vara godtycklig och har större påverkan på buffert än Baselregleringens kapitaltäckning samt att mer transparens behövs i bankerna tyder på att Baselregleringens kapitaltäckningskrav i mycket liten utsträckning visar Östersjöregionens storbankers faktiska risk..

Företagsvärdering : En fallstudie av Betsson AB

The online gambling market has during recent years experienced high growthmostly due to the popularity of online poker. Today other games such as casinoare growing in popularity and more customers are turning to the onlinegambling market instead of the regular gambling market. As with all growthmarkets more and more companies establishes on the online gambling marketeven though high external risk factors such as regulations and nationalbans. Companies such as Betsson connected to the online gambling marketsuch are experiencing high growth which has made them interesting objectsfor investing.This bachelor thesis intends to study competitive advantages, investigate possibilitiesto keep and increase market share, and use this information combinedwith a financial analysis. The purpose of the thesis is to describe andanalyze the future of Betsson AB from the perspective of an investor.

Kostnader att ta hänsyn till i samband med implementering av nytt ERP system

Abstract ? ?Costs to consider in connection with the implementation of a new ERP system?Date: January 8th 2013Level: Master thesis in business administration, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Sanna Hellblom-BjörnTitle: Costs to consider in connection with the implementation of a new ERP systemTutor: Cecilia LindhKeywords: ERP-system, business system, implementation, implementation costsResearch question: What costs and issues should companies take into account in order to  establish a realistic budget in connection with the implementation of a new ERP system, and increase the chances for a successful implementation?Purpose: The purpose of the paper is to investigate the hidden costs that may arise in connection with the implementation of an ERP system that companies should take into account in order to establish a realistic budget. The paper will also examine how companies can reduce their costs and affect the outcome of the implementation. It should be investigated by means of interviews, reports and articles.Method: In order to answer the question in the paper secondary data is collected in the form of articles, books and reports. Primary data was collected through interviewing a company that has implemented a new business system, a company that performs implementations and a Senior manager of ERP Services.

Organic acids in liquid feed for pigs - palatability and feed intake

Fermented liquid feed is well known for its health promoting effects on piglets. High levels of lactic acid are desired in the feed together with low levels of acetic acid and certain biogenic amines. Limits for acetic acid have been suggested to be 30-40 mmol/kg to avoid a decreased palatability of the feed; however, few studies have been performed. The purpose of this trial was therefore to examine which levels of lactic acid and acetic acid that can be accepted in a fermented feed without affecting the feed intake and thus the weight gain of the pig. A total of 60 pigs (Yorkshire/ Hampshire) were used in a trial during two weeks, between 9-11 weeks of age.

Elproduktion ur restvärme: tillämpning av ORC-teknik vid ämnessvalning

I svalhallen vid SSAB i Luleå sker det en omfattande energiförlust till omgivningen då stora mängder nyproducerat stål svalnar. I detta examensarbete studeras möjligheten att ta till vara den energin för att producera el med hjälp av Organisk Rankine Cykel (ORC) teknik. En viktig förbehållning är att inte nuvarande stålproduktion på något sätt får hindras. I arbetet undersöktes svalhallens förutsättningar och möjliga hinder för installation av en ORC. Det gjordes även en litteraturstudie över olika värmeväxlingssätt som kan appliceras på svalnande stålämnen.

Det utvidgade reparationsbegreppet : Skattemässigt ofördelaktigt att vidta flertalet åtgärder vid ett tillfälle?

Utgifter för vissa ändringsarbeten på näringsfastigheter medför direktavdrag då de genom det så kallade utvidgade reparationsbegreppet i 19 kap. 2 § 2 st. Inkomstskattelagen klassificeras som reparation och underhåll. För att falla in under det utvidgade reparationsbegreppet får åtgärderna inte medföra en väsentlig förändring av fastigheten. Högsta förvaltningsdomstolen har i mål 2012 ref.

USA vs EU 1-0 (1-0, 0-0)

Three years after the Bosman case, it was decided that a socio-cultural approach on sports be introduced in Europe. EU presented a formulation for the same purpose ? The European Model of Sport. The purpose of this formula was to maintain the socio-culture and traditional ap¬proach to all kinds of amateur and professional sports in Europe. If we were to com¬pare this model with the American model of sport, it shows many different ways of thinking in terms of organised sport.

Effekter av investeringsstödet i miljö- och landsbygdsprogrammet för perioden 2000-2006 : en studie på företagsnivå

Investment aid is a part of the Rural Area Programme, which contains support to Swedish agriculture and the countryside. There is a new programme every seventh year and SLU (Swedish University of Agriculture) has the mission to perform the evaluation of the previous programme, which lasted between 2000 -2006. The investment aid's aim is to support investments that, among other things, support the adaptation or conversion to more environmentally friendly production methods, improves the product quality, develops new or complementing activities, and improves the environment and the animal- and working environment. The question is if it's only money that matters for these kinds of investments to be done and what has happened with the money that was paid? This thesis investigates how the investment aid has affected the receivers.

Vägval: kortast, snabbasteller hälsosammast : En försöksmodell i GIS för ruttoptimering och beräknad inhalation av luftföroreningar för cykelrutter

Cycling is one of the most sustainable transport modes available and it is widely promoted inmany urban areas. The health benefits from cycling has shown to be substantial, includingdecreased risks of diseases related to overweight and enhancing brain capacity. However, inurban areas cyclists can temporaly be exposed to high levels of air pollution, resulting inhealth risks as opposed to health benefits.The objective of this thesis is to develop a rasterbased test model in GIS that estimates theinhaled dose of air pollution for cyclists based on relative particle concentration in differenttransportation micro-environments. The method used is a least-cost path approach,calculating three different routes; shortest, fastest and least dose for four different trips withinSödermalm, Stockholm.The results show that the inhaled particle dose can be greatly reduced, 39% - 58% for three ofthe routes, by choosing the least dose route. One of the most interesting findings is thesubstantial increase of dose when high levels of particles are combined with uphill cycling.The conclusion for the thesis is that a raster-GIS model can be very useful for estimating doseof different air pollution particles and chemicals along cycling routes.

Identitetsförändring vid internationellt arbetsuppdrag.

Internationella uppdrag är en utmanande upplevelse för de individer som åker för att arbeta för sitt företag i ett annat land. En utlandsstationering omfattar tre faser i individens karriärcykel - före resan, under vistelsen och slutligen efter hemkomsten. Uppsatsen utgår från en narrativ analys och metod, där intervjuer använts som teknik för insamlande av fyra utlandsstationerades berättelser. Studien inspireras av Kohonen (2005a, 2005b, 2007, 2008) som forskat på ledares identitetsrekonstruktion under utlandsstationering. I sin forskning finner hon stöd för att identiteten för de utlandsstationerade förändras, kulturellt eller professionellt, eller både professionellt och kulturellt men det finns individer vars identitet inte förändrats.

Biogas till kraftvärme på Wapnö : en projektanalys utifrån ett företagsekonomiskt perspektiv

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

Ombyggnad av 1950-talets kontorshus till flerbostadshus

This thesis aims to increase understanding and knowledge of issues affecting the redevelopment of older office buildings to housing. The rising demand for housing in recent years has resulted in a need and an increase in cost housing projects. The need has led property owners wanting to build old office buildings to apartments. The case study is carried out in Lycksele town and in close contact with consultancy TM (Technician Mercantile) ? consulting, which has operations in the area.

DIMENSIONERING AV NY FJÄRRVÄRMEPANNA : Vid Craboverket i Fagersta

Life Cycle Assesment, LCA, används för att sammanställa och utvärdera in- och utflöden ur ett system samt potentiell miljöpåverkan under en produkts livscykel. Beräkningarna görs genom att se hela produkten ur ett livscykelperspektiv, dvs. från det att produkten är en råvara till det att den hanteras som avfall. Beroende på måldefinition och systemgränser kan detaljgraden och tidsramen för LCA-studien varieras. LCA används för att identifiera möjligheter att förbättra produkten i olika delar av livscykeln ur miljösynpunkt men också för att jämföra olika system.Syftet med denna rapport är att öka förståelsen för hur förbättringar ur miljösynpunkt kan åstadkommas i produktionskedjan för de tre golvmaterialen parkett, linoleum och vinylgolv samt undersöka om och på vilket sätt LCA metoden kan bidra till detta.Metoden som har använts är att använda livscykelperspektiv samt mjukvaruprogrammet GaBi med databasen Ecoinvent.Miljömärkning Sverige AB ska uppdatera sina golvkriterier och efterfrågar därför information om utsläppen av CO2, NOx, SOx och VOC samt energiåtgången hos de tre golvmaterialen vinyl, linoleum och parkett ur ett livscykelperspektiv.

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