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1791 Uppsatser om Cost allocation - Sida 45 av 120

Skärgårdsliv för rekreation : En undersökning av möjligheterna till vistelse i Stockholms Skärgård

AimThe aim of this study has been survey the possibilities for short-term stays in the Stockholm Archipelago for people without their own means of transport, own equipment and/or experience of outdoor life.To fulfil this aim, the following questions were formulated:? What communications are available to chalet parks in the Stockholm Archipelago?? What overnight accommodation is available in the chalet parks in the Stockholm Archipelago?? What activities can be pursued in the Stockholm Archipelago?? What is the financial cost of travelling to and staying in the Stockholm Archipelago for a week?MethodWe chose to use six interviews and three observations in order to gain as much insight as possible. Interviews were conducted with Claes Petterson at Waxholmsbolaget, a company that provides transport services in the Archipelago, and with managers for five chalet parks: Rolf Andersson for Finnhamn, Per Englund for Grinda, Arne Johansson for Rånö, Pär Hjärtström and Peter Hösöyen for Gålö and Anders Bedinger for Gålö and Nåttarö. The interviews were recorded in writing and on tape. Observations were carried out at three chalet parks, i.e.

Den kommunala markanvisningsprocessen : En studie av transparens och förutsägbarhet

Kommunerna har som markägaren en viktig roll för att styra bebyggelseutvecklingen och locka aktörer att etablera sig i kommunen. Genom markanvisningar kan kommunen bjuda ut mark som ska exploaterats till intresserade byggherrar. Begreppet markanvisning är inte entydigt men innebär i huvudsak att en byggherre under en viss tid och under vissa villkor får en ensamrätt att förhandla med kommunen om att i ett senare skede förvärva ett område för bebyggande. Det har i tidigare studier påtalats brist på transparens och förutsägbarhet i den kommunalamarkanvisningsprocessen varför denna studie syftade till att utreda hur det ser ut idag vad gäller transparens och förutsägbarhet.För att få svar på frågeställningarna genomfördes en kvantitativ enkätundersökning som skickades ut till alla Sveriges 290 kommuner, dels för att kunna skapa en helhetsbild av nuläget och dels för att tidigare studier begränsat sig till större kommuner.Enkäten besvarades av 133 (46%) kommuner varav 62 (46%) angav att de använde markanvisningar och 70 (53%) att de inte gör det eller gör det vid enstaka tillfällen, en kommun svarade inte på frågan. Denna studie har endast gett en översiktlig bild av dagsläget och av resultatet framkom att rutinerna för att informera om och utvärdera markanvisningsprocessen skiljer sig åt och det finns fortfarande brister vad gäller transparens och förutsägbarhet, framförallt med avseende på motivering, uppföljning och utvärdering.

"KOMMUNIKATION" : En litteraturstudie som belyser kommunikationens betydelse för patientsäkerheten

I dagens globaliserade samhälle blir det allt vanligare att barn växer upp med fler än ettspråk i sin omgivning. Det kräver en ökad kunskap om flerspråkighet och vad somsärskiljer flerspråkiga barn från enspråkiga barn. Då de mätinstrument som idaganvänds i Sverige för att utröna om ett barn har en språkstörning endast är utformade förenspråkiga barn riskerar flerspråkiga barn att över- eller underdiagnostiseras. För attråda bot på den problematik som uppkommit i samband med diagnostisering avflerspråkiga barn och språkstörning har ett europeiskt forskningsnätverk bildats, kallatCOST Action IS0804. Syftet med nätverket är att kartlägga SLI (specific languageimpairment) hos flerspråkiga barn genom att koordinera forskning inom lingvistisk ochkognitiv förmåga över ett stort antal länder.

Den internationella redovisningens framtida roll i Sverige - IFRS på bolagsnivå?

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

Organisering av komplexa organisationer - En studie av den svenska spårunderhållsorganisationen

To achieve a working collaboration in a big, complex organization where there are vast requirements on both quality and profitability is not always an easy task. An example of this is the organization that was created in the Swedish railway industry following a series of deregulations during the past 25 years. A partial market in this organization is the railway maintenance. In order to achieve a working collaboration between actors in this organization the so-called Purchaser-provider model (PPM) is presently used for the procurement of rail maintenance projects. Previous research has shown that this market-based instrument has clear positive effects regarding the cost-efficiency but hinders the collaboration.

Två år av sorg Anhörigas livsberättelser om sin sorgeprocess

The study is based on a new approach on how Swedish healthcare is supposed to be controlled and organized. There is a renowned administration problem within Swedish healthcare, which seems to be an obstacle to exploit the resources to the fullest. The latest venture within the healthcare system is patient involvement, where the patients become co-producers of their own care, which aims to both improve and make healthcare more efficient. A few wards in Sweden have implemented this new approach whereupon the study intends to discuss the effectiveness and efficiency in some of these.The study is restricted to three wards, whereof two of these are inpatient wards and the other one is an outpatient ward, within the medical clinic in Jönköping County Council, which has implemented the patient involvement approach in their daily work. The methodology for this study is qualitative in its nature where a time study of personnel time allocation and supplementary interviews with managing nurses on the wards have been conducted.

Parallel Import of Pharmaceuticals in the EU

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between ? generally speaking ? Northern and Southern Europe.

E-handel : Vilka faktorer styr konsumentens köp över Internet och då med fokus på hälsokostbranschen?

In today?s IT-community, consumers use the internet in a increasing rate to find information or to purchase products and services. This has led to a growth in the market, but also a greater competition between e-stores and web shops. To separate yourself from the masses has become more important, the question is; what strategy should the IT-salesman use? The meaning of this scientific study is to find and focus on witch the primary factors/aspects are, that controls and is the very foundation for the consumer making a purchase, by using the internet.

BLÖDNING EFTER TONSILLEKTOMI VID OLIKA DISSEKTIONSTEKNIKER

ECG-Screening for young elite athletesAbstractBackgroundSudden cardiac death (SCD) during physical activity is a frightening and emotional tragedy that draws huge media attentions when it occurs. Fortunately it is a relatively uncommon occurrence but happens nonetheless to young athletes who often seems to be in perfect health. SCD is used as a term for sudden unexpected complications on the cardiovascular system that leads to a deadly outcome normally within the first hour of onset of symptoms and the cause is some sort of underlying cardiovascular disease that gets triggered by physical activity.Normally athletes gets divided into two groups dependent on age, over and under 35 years, and this studies focus is on the younger group since it is often during this period athletes are at the elite level. It is also in this category the most unexpected sudden deaths occur that is not due to coronary atherosclerosis, which is the dominant cause of death, and drastically increases, for people over 35 years old.AimThe aim of this study was to scientific and unbiased analyze peer-reviewed clinical articles todescribe the pros, cons and cost to implement an ECG-screening as a standard before physicalactivities for specifically defined elite athletes.MethodA systematic review was performed and after all data collection 21 articles was chosen to beused as a base for both background and analyze. At the end 10 articles was fulfilling the criteria to be used at the analyze and later the results.ResultsThe implementation of ECG-screening has reduced SCD in Italy by 89 % between the years 1979-2004.

Nationell datajournal : - Strategier inom IT-politik

In the society of information that we live in the knowledge of computers and computer system will have a greater influence than we may think. Discrimination is no longer exclusively a term that indicates lesser understanding of different cultures, the discrimina-tion that is at hand will be between ?the have and the have-nots?.This study is about the strategic methods and considerations that is of importance for planning, organizing and finally implement the work with national computer based patient documentation. The strategic planning has been done over a period of time where different actors all had their share of influence. The cost seems to be endless since it has increased after the actual program, in this case, Cosmic from Cambio Healthcare, entered the scene of healthcare.

Förberedda livsmedel = Ökad lönsamhet? - en analys av storhushållsbranschen

Syfte: Syftet med uppsatsen är att beskriva och analysera om en värdekedjetransformering som innebär att produktionen tidigareläggs medför att lönsamheten i företagsrestaurangbranschen förbättras. Vi vill dessutom diskutera de valda strategiteoriernas användbarhet för att genomföra en branschanalys. Metod: Vi använder i denna uppsats en kvalitativ metod där vi genomfört tio stycken semistrukturerade telefonintervjuer med respondenter vi funnit genom ett experturval. Ansatsen är deduktiv med vissa induktiva inslag och syftet är deskriptivt. Teoretiskt perspektiv: I branschanalysen använder vi tre strategiteorier; Five forces, Strategic Cost Management och SWOT ? analys.

Mindre studie av en ny gallringsmetod i stamtät förstagallring av gran i södra Svergie

The main purpose of this study is to investigate how to reduce the high, and every decade raising, pre-clearance cost. The pre-clearance is today carried out with a brush saw and paid per labour hour. All small trees not suitable for pulpwood are removed to simplify the later work of the harvester. The study compares the economic results from thinning of four parcels each treated differently regarding harsh or light pre-clearance and extraction of only pulpwood, or both pulpwood and fuel wood. In this type of spruce stand the study indicates that a lighter pre-clearance, followed up with both pulpwood and a fuel wood extraction, has a much better economy than the traditional method of hard pre-clearance and only pulpwood extraction..

Effektivisering och produktivitetsökning i produktionsflödet av Hammarhäftare på Isaberg Rapid AB

AbstractThe market?s demand to purchase more cost effective products is continuously increasing. The producers are forced to become more efficient and flexible with resources to produce high quality products at a low cost in order to maintain or increase market shares. With this in mind Isaberg Rapid AB is requesting a project to increase efficiency in the assembly cell of hammertackers. The company has found in Kaizen-events that there is a potential of efficiency improvements in the assembly group that has not been achieved.The objective with this paper is to identify the major factors that influence the efficiency in the assembly cell for hammertackers.

EKG-Screening för unga idrottare på elitnivå : En systematisk litteraturstudie

ECG-Screening for young elite athletesAbstractBackgroundSudden cardiac death (SCD) during physical activity is a frightening and emotional tragedy that draws huge media attentions when it occurs. Fortunately it is a relatively uncommon occurrence but happens nonetheless to young athletes who often seems to be in perfect health. SCD is used as a term for sudden unexpected complications on the cardiovascular system that leads to a deadly outcome normally within the first hour of onset of symptoms and the cause is some sort of underlying cardiovascular disease that gets triggered by physical activity.Normally athletes gets divided into two groups dependent on age, over and under 35 years, and this studies focus is on the younger group since it is often during this period athletes are at the elite level. It is also in this category the most unexpected sudden deaths occur that is not due to coronary atherosclerosis, which is the dominant cause of death, and drastically increases, for people over 35 years old.AimThe aim of this study was to scientific and unbiased analyze peer-reviewed clinical articles todescribe the pros, cons and cost to implement an ECG-screening as a standard before physicalactivities for specifically defined elite athletes.MethodA systematic review was performed and after all data collection 21 articles was chosen to beused as a base for both background and analyze. At the end 10 articles was fulfilling the criteria to be used at the analyze and later the results.ResultsThe implementation of ECG-screening has reduced SCD in Italy by 89 % between the years 1979-2004.

Competition for forest fuels in Sweden : exploring the possibilities of modeling forest fuel markets in a regional partial equilibrium framework

This thesis project focuses on the need for better tools for analyzing competition for forest fuels in Sweden, in particular how policy measures may influence the market and involved actors in different regions of Sweden. Raw materials from the forest have for long constituted important inputs in the Swedish forest industry. Today some of these raw materials are increasingly used as inputs also in bioenergy production, largely driven by bioenergy promoting policies, and there are signs of increased competition for forest fuels which may have various and uncertain effects on the industries in question. The thesis project explores the possibilities to adapt previously used forest sector equilibrium models into a new model suitable for analysis of Swedish forest fuel markets, called the Swedish Forest Sector Trade Model (SFSTM). The approach takes into account regional differences in supply and demand for 23 types of products produced and/or used by eight types of producers, plus consumers, in five different regions (four Swedish and one international).

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