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2211 Uppsatser om Cost accounting - Sida 26 av 148
Traktstorlek före och efter omarrondering i Dalarnas län -frågor kring Lantmäteriets båtnadsberäkning
Land consolidation is a major problem in many countries in Europe. In Sweden, mainly the state of Dalarna, there is a strong consolidation of forestland, probably the strongest in all of Europe. The consolidation is a big obstacle for forest management and ownership questions due to the often long and narrow strips of land. One of the main reasons for land consolidation in Dalarna results from the heritage procedure, were land is divided between all of the inheritors.
To improve the consolidation large surveys in the consolidated villages in Dalarna are carried out. Many laws have to be followed due to the survey.
Nyckeltal för ekologiska fotavtryck för stommar i flerbostadshus
The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.
Logistik för stråbränsle :
Summary
Today energy prices are rising. As a result biomass fuel is getting more and more
interesting. Wood chips is very popular, but also straw from grain production is on the
table. Lunds Energi AB project a combined power and heating plant in Örtofta out of
Lund. Wood chips is meant to be the main energy source, complemented by straw.
In this thesis the transportation of straw for fuel is studied.
It is easier to swallow an elephant in pieces. A way of measuring flexibility and quality. A study of DAS.
Upon marketing the system in Europe and the USA cost savings generated from reduced work force have been prevailing. Since the cost of labour is much lower in the Asia Pacific region other factors have to be stressed. The parameters of flexibility and quality assurance may however cover any initial investment in a production system. Our purpose is to value flexibility and quality in a manufacturing context, applied to DAS, in order to use it in investment calculations. In order to make an adequate estimation of different companies, due to problems associated with acquiring correct figures, the Key Success Factors needs to be examined so that the gathering of numbers can be conducted with more focus.
LCC-analys av FTX-system : En jämförelse av centralt- och lägenhetsplacerat
This report is the result of a thesis conducted at the consulting firm Bjerking AB andis the final part of the Bachelor Programme in Construction Engineering at Universityof Uppsala. The work aims to investigate the costs and how the choice of ventilationsystem affects building projects during a long-term period. This report covers costssuch as investment, maintenance and energy but also how they affect residents andbuilders. Building regulations for energy consumption are expected to be tougher;therefore a comparison of two different heat recovery ventilation systems(HRV-system) was made. One system is based on a centrally placed unit that coversthe whole buildings ventilation through vertical shafts.
Beräkning av optimal batchstorlek på gavelspikningslinjer hos Vida Packaging i Hestra :
This final thesis aim to create a support that can decrease the uncertainty when planning the cable drum flanges lines that produces cable drums in the interval 100 to 320cm in diameter at Vida Packaging in Hestra. The purpose attains through finding an optimal batch size that minimizes the total storage cost and order prime cost, without degenerate delivery capacity to the customer.
Through survey the sale and stock balance development during 2005 and 2006 for cable drums in Hestra and give alternative suggestions how to plan the production after installing a new cable drum flanges line. The study also explores different ways of working during product change in existing nailing line, to minimize the order prime cost.
Vida Packaging in Hestra is a part of the Vida group, which is Sweden?s largest privately owned sawmill group with seven sawmills placed all around southern Sweden.
Hållbarhetsredovisning och media: en studie av Vattenfall ABs hållbarhetsredovisningar och medierapporteringen under en femårsperiod
Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.
FN och EU ? två aktörer inom det konfliktförebyggande området - en studie av FN och EU: s konfliktförebyggande åtgärder i Makedonien
Conflict prevention is a term which has gained much influence during the last decades. To prevent conflicts from occuring have both humanitarian and economic incentives as the cost for war are much greater than the cost of acting preventive. To act in this matter has been regarded a priority for the United Nations during several years, and the European Union have also expressed a wish of playing a more active part. The essay compares the actions taken by the international organisations in Macedonia, a country which headed toward a violent conflict. The UN acted through the mission UNPREDEP and the EU through the mission of Concordia.
Byggkostnader inom mjölkproduktionen - jämförelse av olika stallstorlekar och byggnadstekniska utföranden
Investment costs for eight different type housing systems for dairy cows has been calculated in order to compare the building costs as a function of herd size, shelter type and automatization. A commercial calculation programme for building was used and complemented with prices of equipments specific for dairy cow building.
Herd sizes were 120, 250 and 400 cows. The milking equipments were automatic milking system (AMS), parallel parlour with 32 stalls (2x16) and rotary parlour with 24 stalls. Shelter was either insulated equipped with automatic cable driven scrapers on solid alleys, automatic feed wagon on rails, or uninsulated with manual manure handling and a tractor driven mobile mixer wagon on a drive-through feeding table.
Building cost per cow or per kg milk was calculated using an average life time and 6 % interest rate and annual milk yield is 9 500 kg/cow and year.
Structure effect 3-4 % higher for an insulated structure than in an uninsulated for 400 and 120 herd respectively. This is much lower compared to what is normally argued.
Kostnadskalkylering som stöd för Lean-produktion En fallstudie på Isaberg Rapid AB
Allt eftersom världen blir mer globaliserad ökar konkurrensen på marknaden. Detta sätterpress på företag vilket leder till stora behov av effektivisering. Företaget Toyota har verkatframgångsrikt på marknaden, detta har medfört att deras verksamhetsstrategi fått storuppmärksamhet. På grund av dess resurssnåla och effektiva tillvägagångssätt kom dennaverksamhetsstrategi att kallas Lean. Lean berör alla delar i en verksamhet, en del företagbörjar endast tillämpa Lean-produktion.
COLLABORATION IN BANKING INFORMATION SYSTEMS - INVESTIGATING THE FUTURE OF BANKING SYSTEMS IN INDIA
Banking systems in India is quite popular and it needs some more changes to reach all the customers. Lack of the service is main problem in Indian baking system. If the common person wants to open the account, it take?s little bit high cost and banks are not near the people location. Due to the Lack of service, people do not want to be a customer of the bank.
Tankar om plöjningsfri odling :
The margin in crop production is more and more less and it forces the producer to check
out how to reduce the cost of establishment of new crop. One way to reduce the cost in
establishment is to begin with plough less farming. It saves money and time compares to
conventional soil preparation with plough and harrow.
Not all soil types are god for plough less farming and should be continued with
ploughing (mainly light soil), but other soil types working very well with plough free
farming.
If you want to success with plough less farming you have to think in new lanes. One of
the things you have to think about is to not grow too much cereal after cereal. Low
stubble is important when you harvest the crop and also to spread and chop the straw
well.
I have in this work interviewed some farmers and farm advisers in Östergötland to see
which thoughts they have about plough less farming.
Enhetstestning: Kostnad mot kvalitet
Unit testing is a type of testing technique which is becoming quite fashionable to the developers and companies that are in the business of creating and managing software. Alas there are seldom any concrete data to support the positive claims of the authors in unit testing methodology books. These claims are instead based on empirical studies and the experience of the authors. The problem that arises from this situation is that it becomes problematic for managers and also the developers themselves to convince both customers and their own management to use this type of testing as there is no exact return of investment model. This essay examines this problem from two points, the first point is from the literature itself and interviews conducted with a number of developers at a software company located in Umea, Sweden.
Förmågan till etiskt resonemang hos svenska auktoriserade revisorer : Tillämpning av Defining Issues Test
The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).
Den mobila prefabriceringsfabriken : Ett nytt produktionskoncept
This is an investigation of a mobile prefabrication factory´s competitiveness and profitability which also will result in a suggestion for a design of the factory. The mobile prefabrication factory is an idea of a new concept for production which is meant to be used in the manufacture of slab. The main intention with this concept is that by using a fast established prefabrication factory to produce elements near the construction site, thus avoiding transport from the factory to the building site. This means not only an environmental and economic gain, but also that you can avoid risking damage the elements which often occur during transportation. The contractor is owner of the mobile prefabrication factory and can thus avoid long waiting times and cyclicality.