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2211 Uppsatser om Cost accounting - Sida 38 av 148

Utformning av sättverktyg

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.

Varför blev det inte som planerat? En studie över platschefers prognosarbete i anläggningsprojekt

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Integrering av pelletsfabrik med Rya kraftvärmeverk i Göteborg : en teknisk och ekonomisk utredning

Göteborg Energi has a surplus of district heating during spring, summer and fall. The heat surplus is due to a constant production of waste heat from oil refineries and heat from waste incineration over the year. It would be desirable to increase the demand for heat and the uptime for the newly built combined heat and power generation plant, Rya Kraftvärmeverk. One alternative could be to integrate Rya Kraftvärmeverk with a pellet production facility. By producing heat, electricity and pellet in a joint process the energy use can be decreased.

Produktionskostnader för flerbostadshus En jämförelse mellan JMs projekt i Region Väst och Region Öst

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Design och utveckling av kommersielltbabypaket för blivande föräldrar

This project is implemented as a thesis at the Royal Institute of Technology in the master?s degree program Integrated Product Design and Industrial Design Engineering. The project has involved development and efficiency of a free starter package for expectant parents with useful content consisting of useful products for both before and after childbirth. Areas that have been investigated include packaging development, service design and appropriate content for the package.During the work, theory about packaging design, materials, manufacturing techniques and logistics have been processed to base the further work on. The project process has involved competitor analysis and interviews with store owners and customer surveys, that have been conducted to identify areas for improvement of the current solution.

Hälsomässiga risker på vattenledningsnätet - En studie över samband mellan trycknedsatt ledningsnät och förhöjd risk för sjukdom i tre svenska kommuner

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Projektledares synpunkter på projektprocessen

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.

Utfodring av rapsfoderråvara i fodersystem till mjölkkor

The feed is a major cost in the dairy production and there is a constant interest in findingalternative cost-effective feedstuffs. Competitive dairy producers have to seek ways todecrease their production costs and the pursuit of cost-effective feed rations contributesto lower costs of production. An interesting group of protein concentrates are rapeseedproducts like ExPro (heat treated rapeseed) which have during the autumn 2008 andspring 2009 been very favourable compared to other protein feeds.This study focuses on the feedstuff products ExPro and Raps-Drank 60/40 (rapeseeddistillersgrain). The potential use of ExPro in dairy cow feed rations are also explored.ExPro is a well known feedstuff but Raps-Drank 60/40 is a relatively new product andnot known for many farmers.A field study on the use of rapeseed products was made on a limited number of dairyfarms. The main purpose was to study the management of the feedstuffs on the farms.The Farms were selected in cooperation with two local extension services.

Modell för fördelning av kostnader i lager

Distrilux International AB, a company within the Electrolux-group, works among other things with storing of products from other companies in the Electrolux-group. This rapport contains a cost analysis of the two Distrilux warehouses in Motala and Mariestad. The company offers five services in these warehouses, in-loading of products from a local factory and from external factories, storing, out-loading of products to Sweden (domestic) and for export. Since there has been some hesitation of the accuracy of the price-model of today, a master's thesis has been advertised. The purpose of the thesis has been to investigate the agreement of the price-model of today and the apportionment of the costing in warehouses.The main problem is to determine which activities is to be considered important in the price-model.

Vänskapshot : - en följd av ett långvarigt samarbete mellan en revisor och ett litet ägarlett bolag?

This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

Tid- och kostnadsanalys av innerväggar

In our thesis we will compare interior walls, both bearing and non-bearing. All of thewalls analyzed are currently used in production by Skanska Construction, who is alsoour employer/supervisor for the project. The different wall types will be comparedfocusing mainly on time, cost and workability. All of these walls aside from the nonbearingwall are constructed using concrete, either prefabricated or cast on site..

Kritiska Prestations Indikatorer (KPI), Hur väl fungerar KPI:er som verksamhetsstyrning inom den producerande industrin?

The purpose of this thesis is to examine how key performance indicators are being used as performance management tools within the production industry. Specifically the purpose is to investigate how the KPI:s within the telecommunications industry drives reusability regarding production test systems. This thesis will also highlight today?s cost models and suggest improvements of the KPI and what new ones could be introduced. A case study at Ericsson AB has been performed.

Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget

SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare. Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering. Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats.

Samband mellan lågt tryck i dricksvattenledningar och magbesvär - En utredning av hur lågt tryck på dricksvattenledningsnätet vid lagning av läckor påverkar sjukligheten hos Göteborg Vattens abonnenter.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Bergkyla och bergvärmeutredning för industrilokalen Rödbergsmyran 5 i Umeå, Västerbotten.

Grubbe Ventilation AB is a sheet metal and ventilation company who provides design, installation, service, and repair of ventilation. The company is expanding their business by building a new facility in Umeå, Västerbotten. The property is designed to be used for both office and industrial work.Grubbe Ventelation AB has not yet decided upon wish system which is to be established to provide the building with heating and cooling. The consulting firm Umeå Projekt Team has therefore been asked to investigate the possibilities to invest in geothermal- heating and cooling.If the investigation of a geothermal heating- and cooling system would provide favorable results it would be a very appropriate alternative that provides energy at low costs and are an environmentally friendly option as the energy comes from stored solar energy in the ground is provided by stored solar energy in the ground.The facility ´s heating and cooling consumptions are calculated in the program BV2 and the result indicate a heating demand of 185 000 kWh per year due to thermal transmittance, transmission losses, heating of warm water and a cooling requirement of 5500 kWh.Three different systems of geothermal heating and cooling were tested in the computer program Energy Earth Design. The results show no difference in the dimensioning of the drill hole if merely heating were to be used or both heating and cooling were to be established.

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