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9640 Uppsatser om Cost Allocation Process - Sida 31 av 643

Humankapitalets roll vid företagsvärdering

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

Institutet för språk och folkminnen : En arkivförteckning för teckenspråksmaterial som överlåtits av Sveriges Dövas Riksförbund

This thesis at the Institute for Language and Folklore has as its purpose to lay a foundation for a continuinginventory work. The tasks I have performed during my time there was to create an archival description, anintroduction to the material and a process map showing the process of incoming delivery of documents. The aimwas never to finish the list of work, but to structure the material to get an insight into the material and to theproblems that existed within. The documents are of a very unique nature and require that the archivist is familiarwith and have knowledge of sign language. One of the problems I encountered was how fragmented the materialwas.

Att skriva musik : magi eller teori?

The aim of this project was for me to write two complete songs and to get to know my creative process better. I wrote two songs, made musical arrangements for them, transcribed the music in Sibelius, rehearsed the material with two musicians and at last recorded it in a studio. Throughout this I kept track of my own creative process. The project resulted in two complete songs with arrangement. I learned that I have some difficulty handling adversities in my songwriting, and that it was not so easy to get to know my own creative process as I thought.

Inträdes- och utträdesbarriärer : en studie över kunders rörlighet på den privata bankmarknaden

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

Deltidsarbete bland kvinnor i Sverige - vad påverkar val av arbetstid?

English title: Part-time work among women in Sweden ? what influences choice of working hours? In the 1960s and 70s a large growth in part-time work amongst women in the Swedish labour market took place. A net inflow of workers into the labour market has been suggested as the main source. However, part-time work is still a common phenomenon among Swedish women; in 2004 almost 40% of all women worked part-time, and women are clearly dominating the part-time sector. A gradual changeover from house work to market work is hardly a valid explanation anymore.

Time efficiency in a product development process

Purpose: We wish to gain a deep knowledge about product development processes in relation to the aspect of time in companies in highly technological and rapidly changing markets. The purpose is to establish how organizations better can employ time as a resource to make the product development process more efficient. Conclusions: Information we gathered from theory and primary data show that information flow, synchronization and time profit when seeing time in three dimensions are factors which should be reflected in the architecture of a product development process. To illustrate our findings, we decided to create a model..

VINDKRAFTSETABLERINGAR : EN JÄMFÖRANDE STUDIE OM NÄRBOENDES INSTÄLLNING TILL VINDKRAFT OCH VINDKRAFTSETABLERINGAR I SVERIGE OCH BRASILIEN

To achieve a sustainable development, three aspects have to take equal place in the society; environmental, economical and social. To reduce the impact on the environment and the amount of greenhouse gases supplied to the atmosphere, industrialized countries and less developed countries must start cooperating. Also the use of renewable energy sources, like solar, hydro and wind power, have to increase.Wind power has great potential as a future energy supply. It is cost efficient, quickly developed and the resource is abundant and available worldwide.Examinations made in Sweden, indicates that there are difficulties establishing wind power at the same pace as the environmental goals, set by the Swedish government, requires. Mainly because people living nearby potential areas for wind power farms, appeal against the decision.This study aims to investigate differences between how people in Sweden and Brazil look at wind power as a future energy source and at the establishing process.

Skiftande maktbalans? : - en analys av det nya EU-fördragets konsekvenser för EG-domstolen

ABSTRACTUniversity: Växjö University, school of social science, department of political scienceLevel: Bachelor?s thesis in political scienceTitle: SHIFTING BALANCE OF POWER? ? an analyze of the new EU-treaty?s consequences for the EC-court.Academic adviser: Associate professor Stefan HöjelidAuthor: Magnus NordahlThis study focuses on the increased role of the European Court of Justice through the establishment of a Constitution for Europe and its impact on the balance of power, both horizontal and vertical.To do this, the study takes its aims from the research problem, formulated as follows:Does the establishment of a constitution for Europe contribute to an increased role for the European Court of Justice and does it create a more legible horizontal and vertical division of power?To reach the relevant analyses and conclusions two precise questions are presented as well as an analytical model. The precise questions are:? Which are the relevant contributions for the balance of power from a perspective of juridification in the new EU-treaty?? What impacts do those contributions have on the so called ?European federalism??The theoretical perspective of this study is rooted in the concept of federalism with special emphasizes on constitution and sovereignty as well as a part about the process of juridification. Along with the presented analytical model consisting of a horizontal and vertical division of power, the empirical material is presented with focus on the new EU-treaty about a constitution for Europe and the European Court of Justice.

"Att jag blev jag" : - en sociologisk analys av homosexuellas "komma ut" process

Denna uppsats handlar om homosexuellas ?komma ut? process och hur samhällets normer påverkar denna. Vi ville ta reda på om och hur en ny identitet skapas när någon kommer ut som homosexuell och hur samhällets syn på normbrytare är samt hur normbrytarna upplever det.Denna studie är gjord med hjälp av kvalitativ metod, vi har intervjuat elva öppet homosexuella män och kvinnor för att få reda på deras upplevelser och känslor kring sin ?komma ut? process.I analysen kommer vi bland annat fram till, med hjälp av tre teorier: identitet, heteronormativitet och biografiska vändpunkter att ?komma ut? processen inte behöver vara en vändpunkt i alla homosexuellas liv..

Alternativ uppvärmning av reningsverket på Utö - En studie av energibesparingsmöjligheterna i syfte att minska uppvärmningskostnaderna

The projects objective is to find an alternative method of heating (the current method being via electric heating) the sewage treatment plant on the island Utö in Stockholm?s archipelago in order to reduce the energy consumption and ultimately the cost for heating the plant. The project is given by ?Skärgårdsstiftelsen? (The Archipelago Foundation) and is a part of the larger EU-project ?Green Islands?.A model for the plants total heating demand is established in order to get a good perception of how much money can be saved using alternative heating methods. The heating demand model gives an annual heating demand of approximately 32 500 kWh and a maximum heating power demand of around 24,7 kW.

EkoReko : Hur en digital tjänst får användarna att leva mer miljövänligt

The purpose of this study was to follow a research-oriented design process and to develop a design draft for a digital service that supports users to make more environmentally conscious choises in their everyday life. By following an interaction design process from start to final delivery, the study aims at creating a broad understanding of the process. Therefore, many userrelated activities were implemented in the study: eg. personas, scenarios, sketching and user testing. The project resulted in digital wireframes for an iPhone application using embedded GPS to identify and locate environmentally friendly businesses.

Stubbtransporter - en jämförelse av tre olika transportsystem

In Sweden, the demand for bio energy has increased in recent years due to the current energy and climate debate. In 2008, the energy supply of Sweden was 612 TWh, biofuels accounted for 123 TWh of these. Stumps have been highlighted as a potential fuel in recent years and the Swedish Forest Agency expects a technically and biologically feasible potential of 20.7 TWh annually between 2010 and 2019. The idea of utilize stumps is not new. During the 19th century stumps were used for tar production and during the 70?s and 80?s attempts were made to use stumps in the pulp industry.

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.

Medling vid brott : En explorativ studie av medlingsprocessen på Höglandet

Mediation is a process in which various actors are involved with each other, this involvement is what the mediation are built on, because all the actors complement each other, they coordinate their work. This is not an interaction between various actors, it?s a participation. There is no research on this kind of participation, and therefore we believe that this is a scientific problem. The purpose of this paper is to implement an exploratory study of stakeholders views on the mediation process.

Uppvärmning av mjölkgård med ved, flis eller havre :

The background for my thesis is the fact that with rising electricity and oil prices it becomes interesting to calculate on alternative heating systems. I have chosen to calculate upon my parents? farm, which today heats the dwelling house with wood. This is very time-consuming work, time which could be spent on other work. The main objective for this study is to compare three different heating systems to decide how they differ considering effort and cost. The result from the calculations was that grain-heating system demanded the least amount of work, but the total cost was a little higher compared to chips heating. Chips heating required half as much work as today?s wood heating and had a little lower total costs compared with the corn heating. Which system to choose largely depends on how the own work is valued.

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