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9640 Uppsatser om Cost Allocation Process - Sida 48 av 643

Analys av institutionell kapitalförvaltning: Stiftelserna som bildades ur de forna löntagarfonderna

This paper studies the research foundations created in 1994 from the former wage earners? funds out of a portfolio management point of view. Firstly it describes the seven largest foundations and their different portfolio management structures. Secondly it analyses the performance of these foundations measured as the intercept, Jensen?s a, in a linear regression of the excess returns of a portfolio versus a proxy for the market, as well as the Sharpe-ratio.

Social förvaltning av kommersiella fastigheter - Ett hållbart koncept

SUMMARYInventory of raw materials holds an important role in companies within the manufacturingsector. The inventory works as a buffer that secure the supply of materials to the productionunit. The aim of the inventory is to ensure that the company is able to meet the customers?demands despite fluctuations and variations in the material flow. The size of the warehouseand the layout are physical limitations for the quantity of articles that can be stored.

Vinterträdgårdar ur ett byggperspektiv : En undersökning om byggandet av vinterträdgårdar

The purpose of this of this essay is to explore the construction of a conservatory that is livable allyear around. When you build a conservatory there are several factors that need to be regardedthat usually are of no importance when you build a regular conservatory. The glassed facadeneeds to have a very good U-value and all the parts of the facade need to be isolated and theconstruction needs to prevent thermal bridges.In this essay we will start by looking at the shape of the conservatory. Due to the façade consistsof glass the conservatory will need to have a good ratio between the area and the façade so thatthe heat losses will be at a minimum. However, due to the fact that one of the sides of the façadeis connected to the warm house, you quickly realize that the shape of the conservatory is of noimportance.There are two common ways to build a foundation for a conservatory, a molded concretefoundation and isolated wooden beams.

EFFEKTIVARE UTLASTNING FÖR LAGER UNDER HÖGSÄSONG PÅ HUSQVARNA AB

Husqvarna AB operates two warehouses located in the area of Jönköping. The most important task is to manage the large volume fluctuations during the peak season. DHL Exel Supply Chain (DESC) run the warehouses and the domestic transportations is outsourced to DHL Express. A number of forwarder agents are responsible for distributing the export gods. In the present situation a bottleneck occurs at the warehouse loading section, and the consequence is fulfill the time of delivery for all customer orders.

En skola för alla? : En skola för elever med autismspektrumtillstånd?En kvalitativ studie som undersöker skolsituationen för elever med autismspektrumtillstånd i en svensk kommun

The overall aim of this case study is to find the conditions for pupils in the nine-year compulsory school with Autism Spectrum Disorder (ASD) who are instructed in the ordinary classroom. The study explores what kind of support the schools offer these pupils. The study also examines the views of the teachers´, special educators´, principals´ and municipal representatives on what kind of support these pupils need and ought to be offered.The methods used were qualitative interviews and a questionnaire study.The theoretical basis of the study is the three different perspectives of special pedagogy. These perspectives represent three different views on the disorders of pupils.The overall result shows that the municipality offers little support for schools. The study shows that there is little collaboration between schools and ASD-specific support outside school.

Roadshows inverkan på Servera Region Sydöst

Servera R&S AB is Sweden?s largest wholesale company within the restaurant and food service industry. Servera R&S AB is the daughter company to Axel Johnson AB, which in turn is a part of the Axel Johnson Group with Antonia Ax:son Johnson as the owner. Servera is a nation wide company with a business concept of offering a complete selection of merchandise and services to the professional food service market. The company is split into for different regions: the north region, the middle region, the southwest region, and the southeast region and has its headquarter in Stockholm.

Ett nytt växtsortiment - för inglasade miljöer :

A new project has developed at the Swedish University of Agricultural Sciences in Alnarp during the spring of 2006. The garden design students has, during the course Interior Garden Design designed and built an construction with a new range of plants for Swedish conservatories. The plants are mainly from the cool temperate areas, instead of the tropical which often are the most common in public spaces. This means, among other things, that the cost for warming is very low. The working process and the construction carried on as workshops in the conservatory at Trädgårdslaboratoriet in Alnarp. During a few weeks the hole construction is completed.

Ekonomi vid uttag av långa toppar som skogsbränsle i slutavverkning :

The market for biofuels from the forests have had a positive development and the job initiators for this master´s thesis wanted to examine the profitability of a method for harvesting forest fuel, which was unfamiliar to them. The method was the ?long tree tops-method?, here called the LT-method. The LT-method is characterised by the fact that timber is harvested as the only roundwood assortment while the rest of the stem, which in other cases would become pulpwood, is harvested as forest fuel together with the logging residues. The method is based on the assumption that advantages in handling of the forest fuel assortment such as increased load weights for forest hauling and truck transportation, should compensate for the lower price for pulpwood when sold as forest fuel. The aim of the study was to compare the profitability of the LT-method with the GROT-method (harvest of timber, pulpwood and logging residues) and conventional logging without any harvest of forest fuel, and aslo to try to identify factors affecting the profitability of the different methods.

Optimal design av strukturer - Utvärdering av problem och lösningsförslag inom topologioptimering

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Informationskällor under internationalisering : Svenska små företags tillvägagångssätt för att tillägna sig kunskap och information

There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.

Möjligheterna att ändra väckt talan i dispositiva tvistemål : En studie av 13 kap. 3 § RB

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

Observatörer för skattning av verktygspositionen hos en industrirobot : Design, simulering och experimentell verifiering

This thesis approaches the problem of estimating the arm angles of an industrial robot with flexibilities in joints and links. Due to cost-cutting efforts in the industrial robots industry, weaker components and more cost-effective structures have been introduced which in turn has led to problems with flexibilities, nonlinearities and friction. In order to handle these challenging dynamic problems and achieve high accuracy this study introduces state observers to estimate the tool position.The observers use measurements of the motor angles and an accelerometer and the different evaluated observers are based on an Extended Kalman Filter and a deterministic variant. They have been evaluated in experiments on an industrial robot with two degrees of freedom. The experimental verification shows that the state estimates can be highly accurate for medium frequency motions, ranging from 3-30Hz.

Pressning och hantering av halm som energiråvara

I?ve tried to find the most effective and cost effective way to harvest straw for energy recovery.You can choose between round bales and big square bales. Square bales are the cheapest way to produce straw for fuel recovery because you can optimize the length of the bales so they fit the transportation equipment.In the Malmö area the average days of harvesting hay is 55. The effectively of transportation depends mostly of the speed, the distance and density of the bales. To increase the capacity of bale transportation larger loads and higher density of the bales is necessary.

Art director : Idé, process och struktur

Det finns ett behov av personer som klarar av att generera en mängd fräscha, slitstarka och kreativa idéer under press. Denna undersökning omfattar hur mångsidiga Art directors kan arbeta för att framställa och producera material som håller hög standard. Fyra Art directors har intervjuats och givit sin åsikt i ämnet. Utifrån resultaten av intervjuerna och en mängd kreativa tekniker har vi utfört en grundläggande idéprocess. Resultatet av denna process är en konstutställning där vi har skapat ett koncept med fokus på miljö och framtid.

30/70 : En studie av andelen kvinnor och män som kommer till tals i SVT:s Debatt.

In this study we have investigated who is debating on Sveriges Television. For this study we have chosen the program Debatt which is the biggest debate program in the Swedish television based on the audience. Debatt is broadcasted on Sveriges Television which is a public service broadcaster. In a quantitative content analysis, we examined the proportion of women and men participating in the program and what role they play in the debate. We chose to examine all programs of Debatt over an entire season which deals with one subject.

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