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9640 Uppsatser om Cost Allocation Process - Sida 30 av 643

Utveckling av generell testklient för Nordic Growth Market

Development and accuracy tests of advanced exchange trading systems require well adjusted tools for testing. Aptness of these tools are probable to have a major impact on identification of bugs and verification of new functionality. Identifying erroneous parts and bottlenecks of the trading system is of outmost importance for the exchange as a whole since stability and correctness are two of the determinant factors its viability is measured by. This paper covers how this test-tool was created and the motivation behind the design choices made. The tool was created with the goal to be broad enough to cover the majority of cases that could arise, fast enough to be able to test the trading systems speed limitations (i.e.

Mekanisering av häststall

Mechanization of Swedish agriculture started in the beginning of the twentieth century, to be able to have more animals without raising the number of employers. The horse business has not by far kept up with these cost savings solutions. Cleaning out stables and feeding horses are the most time-consuming tasks in horse stables today. The most common way to clean out the stable is still by shovel and wheelbarrow. The clean out process can easily be mechanized through semi- permanently beds with movable walls between the boxes so that the litter can be removed by a tractor or a loader.

BIM - Förvaltarens Framtid

For nearly twenty years people have been talking about Product models, but given that the building industry is so conservative, it is hard to implement new working methods. Product models are these days known as Building Information Modeling, BIM. People often say they work with BIM but they often forget the most important part, the information. A 3D model should be linked with characteristics and information. Information that can be invaluable for the facility manager.We have a vision that in the best of worlds the facility manager would be able to "walk" into the model and see what kind of installations are inside the wall or in the roof.

Environmental work in preschools : three case studies in Uppsala

Environmental issues are global problems and they are a major challenge for any successful organizational business worldwide. Many challenges and opportunities emerge during the certification process of an EMS. Therefore it is interesting to contribute in understanding these emerging problems during this process.The aim of this study is to explore how the environmental objectives could be achieved at preschools in Uppsala, investigate the perceived challenges and opportunities and to identify the outcome of implementing the ISO 14001, Green Flag at such set up.A qualitative method is used and three Green Flag certified preschools, affiliated to the Uppsala Municipality and located at different geographical location were selected. A structured interview with the environmental representatives from the preschools and the municipality was completed. The so-called PDCA-cycle as a method of evaluating sustainable development and analysing the imperial data is used.The study showed that environmental certification constitutes a great challenge for the municipality of Uppsala.

Nutrient efficiency in Swedish dairy cows fed total mixed rations or partial mixed rations

The relatively poor economy in European dairy farming might be improved from efficient feeding systems and dietary management. Increasing herd sizes and transition to loose housing systems in Sweden, increases the possibilities for other feeding systems than separate feeding that is the traditional feeding system in Sweden. Other possible feeding systems are partial mixed ration (PMR) and total mixed ration (TMR), where the TMR system sometimes is associated with overfeeding and thereby increased environmental impact and high feed cost. Diets providing nutrients above or below animal requirements are considered as unbalanced, which in turn are associated with reductions in health, fertility and milk production. On the other hand, a balanced feed ration improves feed efficiency, nitrogen utilization and profitability.

BIM förändrar produktionen

Because society?s demand for quality, efficiency at low cost is constantly increasing, companies are increasingly choosing to invest new methods to achieve these points. Those who manage to find ways to improve their processes are often the companies that have the greatest chance of becoming a winning player in the market. BIM is a new method that can reduce the internal costs while increasing communications between different parties. However there is disagreement about what BIM is and its purpose.

Sveriges hantering i praktik av EU:s regelverk om samordningen av medlemsländernas sociala trygghetssystem : En fallstudie av svenska offentliga instansers implementering och uppföljning

This essay analyses how Swedish authorities implement the EU regulations on the application of social security schemes and, more specifically, when it comes to health care and sickness benefits. The research is based on a survey and several interviews and aims to answer how the lower echelons of the hierarchy work towards the implementation, what are their working conditions and how the authorities evaluate and optimize the implementation process.The general conclusion of the study is that there are several flaws in the implementation process. The results have shown that there is a lack of resources as well as of tutoring and education amongst the actors. The complexity of the regulations does also seem to have influenced the process. Finally the results have shown that the public instances do not proceed to a systematic evaluation of the implementation process which has led to a bad communication between the different actors as well as to difficulties in improving the flaws in the implementation process..

Får vi se ? datakvalité. Effektivisering av supportprocessen hos Tunga Maskiner AB

Inadequate data quality has a negative effect for organizations, however utilization of modern technology and data analysis may shape new values for organizations. Our research has found that the quality of information in field reports for error reporting varies significantly. In many cases, the information in the field reports are deficient in such way that the field report need additional information from the sender, thus risking prolonging lead times in the error reporting process. More efficient use of information has become possible with today?s technology.

Elproduktion med ORC-teknik ombord på fartygsserien MK II.

Given that the oil prices have risen and the environmental regulations has become more stringent, the interest in operating efficiency has increased. The project has investigated the possibility of producing electricity from waste heat generated in the diesel process. One technique to utilize and convert energy into electricity is the ORC (Organic Rankine Cycle). This process is based on the Rankine process (the steam process), the difference from the traditional Rankine process is that instead of water as a working medium, an organic substance is used. The main component used in the process is a evaporator, a turbine, a condenser and a pump.

Aktivitetsbaserat kontor eller öppet kontorslandskap? ? En multivariat studie av attityder till kontorstyperna

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

IT-outsourcing ? dolda kostnader

Many corporations turn to IT-outsourcing to focus more on their core competence or to cut the IT-budget. There is one caveat, the costs presented at a first glance does not always present the entire truth. Instead the costs run deeper and so-called hidden costs exist beyond the contractual cost. Reducing these hidden costs may very well be crucial to the entire IT-outsourcing endeavor. However many firms are not aware of these costs and as such they have a reduced chance of success.

En jämförelse av Sveriges och Storbritanniens producentansvar för förpackningar :

The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

Integrationsprocesser bland 6 invandrade japanska personer i Sverige

This research outlines studies about the relationship between social integration process of Japanese immigrants in Sweden and how social media assists in this process. The purpose of this research includes: To find out the reasons of migration to Sweden for six Japanese immigrants, any difficulties that they faced at the beginning of their immigration process and/or any positive qualities that they found in living in Sweden, whether they have accessed social media since they have moved in, if they do so, how the social media has been used and also, whether the social media has had a role to play in contributing to help their social integration process. In addition, it has been considered whether the participants have plans to return to Japan. In Sweden, there is relatively small Japanese migrant population. This social science research paper is the first in Sweden which explores the immigration process of Japanese migrants into Sweden.

Forsknings- och utvecklingskostnader : Definition och anskaffningsvärde ur ett skatterättsligt perspektiv.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

Att göra förändring: en studie av ledarskap och organisation vid förändringsarbete

The purpose of this essay is to analyse how the leadership and the structure of the organization affect the process of changes within a specific department in Lunds kommun socialdepartment, from the director of social work to the co-workers at Utredningsenheten för ungdom och familj. We aim to answer the following questions;How does the structure of organisation affect the process of change?What do the co-workers and the leaders believe is the best way to engage the co-workers in the change?How does the leaders view their own leadership in the process of change?How does the co-workers view the leadership in the process of change?How does the leadership affect the process of change?To develop an organisation and to make it a functional, change is a necessity. The leaders are they who create the change but the co-workers are they who make it happen. In the process of change, leadership and the leaders capacity to create motivation for the co-workers, is therefore a matter that is decisive to its success.This is a study based on a qualitative method, where the interview is the main source of empirical material.

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