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9640 Uppsatser om Cost Allocation Process - Sida 52 av 643

BIM-projektering inom anläggningsbranschen. En studie om BIM-användandet beträffande beställare, konsult och entreprenör.

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.

Tidsstudier i kalvuppfödning :

Swedish agriculture stands in front of big changes the whole time. As a milking producer you have to adapt and develop the company to these changes and find the best solution. This potential is easy to find if you compare your company with other similar companies. Labour cost is the biggest cost in milking production after the cost for food. Today it is rather easy to measure how many hours per cow different system of cow houses needs, but we do not know so much about how many hours it takes to breed a calf. To learn more about the labour time with the calves during the first time after the calf was born, I made time studies on five different farms with calf hutches, automatic milk system, large calf boxes, and smaller calf boxes with teat buckets.

Finansiell värdering av patent

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

Skarven : ? Produktutveckling av en oljedimavskiljare

This thesis is a product development project that was performed at Alfa Laval Tumba AB. In the past Alfa Laval have manufactured gas separators for engines where gas flows were cleaned from oil. A new business area for this kind of technology has shown to be the manufacturing industry where oil mist has to be separated from the vented air. Therefore a new and bigger design is needed to be able to handle the greater gas flows. A product like that would be a strong competitor on the market when the maintenance would be low in comparison to today?s equipment.During the project several concept suggestions were developed using customer interviews and research as input.

Agerar Företagsledare Opportunistiskt vid Köpeskillingsallokering : Bevis från Svenska Rörelseförvärv

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

Hur kan kostnaden minskas för dörrmiljöer utan att försumma funktionen?

The door and its surrounding, is an important part of all buildings. It often amount to a significant part of buildings total costs. The more demands of functions the largerdoes the costs grow.The purpose of this report is to analyze those demands and how to fulfill them.Another purpose is to examine of which reasons the cost grow and how to avoid it inthe best possible way. The study will be performed in collaboration with Bjerking AB. To define the demands a literature study will also be performed.

Hälsoekonomiska aspekter av magsäcksoperationer : En litteraturstudie

Bakgrund: Fetma är ett folkhälsoproblem som har ökat dramatiskt de senaste två decennierna. För att behandla extrem fetma har magsäcksoperationer blivit en allt mer vanlig metod. De hälsoekonomiska aspekterna av operation har ännu inte studerats i Sverige. Syfte: Studiens syfte var att belysa hälsoekonomiska aspekter av magsäcksoperationer som intervention mot fetma. Metod: Metoden var en litteraturstudie.

Designing the Militarization 2.0 research tool

Research is a time-consuming endeavor which requires appropriate tools to manage often vast amounts of information. Militarization 2.0 is a research project aiming to explore Militarization in social media. The aim of this project is to design a user interface for supporting researchers in projects involving large amounts of data in qualitative studies. The project will follow the design process of the first version of the Militarization 2.0 research database interface. The design process involves user studies, interviews and design and testing of paper and digital prototypes.

Kreditbedömningsprocessen : Jämförelse mellan de fyra storbankerna i Sverige

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

Adaptive Capacity through Complex Adaptive System

Problem: The corrugated board industry is highly affected by customer uncertainty, various demands and short delivery times. In combination with a complex multi-step production process managers have to be able to identify bottle-necks and gain knowledge and understanding of how different changes in process will affect the production output. <br/><br/>Purpose: The purpose of this master thesis is twofold, (1) to examine applicability of complexity theory through agent-based modelling on a production process (2) to identify improvement areas in order to increase the production output at SKS production site in Eslöv, by modelling and simulating the production process through an agent-based model. <br/><br/>Method: The chosen method of this study is a combination of a case study and a complex system approach. The empirical data was collected through interviews, observation and document studies which were analysed through an agent-based simulation model.

Återhämtning från psykossjukdom

The objective of this study is to understand how people with psychiatric diseases who are enrolled at a psychiatric clinic experience the recovery process and which internal motivations and external factors influence the process. The study is based on interviews with five people who have been enrolled at a psychiatric clinic. Another aim of the study is to understand how the importance of the outpatient care for the personal recovery and the improvement opportunities of the support from the rehabilitation unit that the interviewees see. The study is qualitative and abductive approach was chosen. This means that the study is based on empirical data supported by established theories.

Vem bestämmer musiken? : En undersökning av en symfoniorkesters säsongsprogramsarbete

  ABSTRACTThere is a limited possibility for many of the concert-goers to go behind the stage and follow the work process with putting together a program for the concert season in a concert institution. The purpose of this study is to describe a concert institution's work with developing a concert program for each season. This is done through a presentation of the factors affecting the work. This is a descriptive essay and a case study of the Malmö Symphony Orchestra. Interviews have been made with people directly involved in the work or affected by the outcome of the work process.

Dell from a intellectual capital perspective (working title)

Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

LSD - Hallucination eller flödeseffektiv innovation

Increased competition in the IT industry has sparked a need for developing faster innovation processes with more predictable output. One of the biggest issues when it comes to achieving a faster flow through the innovation process lies in managing its high degree of variation. Proposing a solution to this problem, Lean Software Development (LSD), was developed to provide a framework for how IT companies should organize its software development process to achieve increased speed and quality. This study examines to which extent LSD, as a set of values, principles, methods and tools, can be used to improve flow efficiency in the innovation process. A case study of a multinational IT company was made by conducting ten semi-structured interviews with current employees.

Analys och produktionsförbättring på monteringslinan Vensafe

This study is preformed at Westbaltic Components placed in Töcksfors Sweden. Themain target in this study is to make one of the company?s assembly lines better andmore effective. The assembly line constructs vending machines for different stores allover Europe.It will contain tobacco, snuff, cigarettes and shaving blades and many more similarproducts.The first step in our study is to locate the daily problems and find out a good way toreduce them and make them disappear. A good way to do this job easier was toconstruct a visualizing board.

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