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4456 Uppsatser om Cost control - Sida 28 av 298

Balanserad styrning, från kvalitetsverktyg till administrativt redskap : - en fallstudie av Leanlink inom Linköpings kommun

Purpose: The aim of the study is to describe how Leanlink, as a part of the municipality ofLinköping, uses balanced control as a management model. The authors compare, based onliterature of the balanced scorecard, the way Leanlink control their activities. Further, theauthors try to understand why the administration chose to use balanced control in the waythey do.Methodology: The authors have chosen a qualitative case-study method to achieve thepurpose of the thesis. Through semi-structured interviews primary data have beencollected, that have been analyzed along with secondary data such as, business plans andwebsite.Theoretical perspectives: The authors shortly emphasize general government as it appearstoday, to further examined how and why the scorecard is used, its dimensions andobjectives and difficulties that may arise along the way.Empirical foundations: The empirical findings are based mainly on information frominterviews with representatives from the case company. Some information is taken fromthe municipally website and additional information through interviews.Conclusions: It is possible that it became a too big a commitment for Leanlink when theyselected the Balanced Scorecard as a management model.

Rökgaskondensering och skrubber till vedeldade villapannor :

This paper deals with the opportunities for the technique of condensation, for wood fired household heaters, on the Swedish market. In this project the condenser is preceded by a scrubber and both energy exchange and separation of unburnt particles have been studied. The facility studied is connected to a wood stove at 30 kW. The tests would show that the effect from the stove never reached above 16 kW. This might be a result of the low temperature of the water going into the stove, from the condenser. In addition to this the wood was not of highest quality and the stove could have needed some maintenance before the tests.

Effekterna av att signalera hög annonskostnad för ett välgörenhetsföretag - ett undantag från tidigare forskning om signalteori

In today's fast-paced, intense and complex media environment, it is hard for non-profit charity organizations to reach out and get their messages heard.In this study we examine whether the theories of advertising signaling also applies for charities. Past studies of the signaling theories indicates that higher perceived advertising expense leads to more positive effects on purchase behavior and brand perceptions. However, we believe that this does not apply for a charity organization. We argue that since charitable organizations have a fundamentally different mission than commercial companies, they will need different ways to signal quality and credibility, and therefore the common signal-theories will not hold for these organizations.To test our hypotheses, we conducted two surveys where the respondents saw one of five versions of the same ad for a well-known Swedish charity organization, or one of two ads for a commercial corporation. The ads had been manipulated to simulate different levels of perceived cost.Our results shows that perceived ad cost only affects attitude towards the ad if a charity was the sender, whereas perceived ad cost affects intentions, attitudes and credibility if a commercial corporation was the sender.

Skatteverkets kontrollverksamhet idag och i framtiden - samt dess effekter på skattebeteendet hos småföretagare

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

En relation mellan The Big Five och Health Locus of Control?

Denna studie undersökte relationen mellan karaktärsdragen i The Big Five och Health Locus of Control (HLC). Testen NEO-FFI och MHLC användes för att mäta karaktärsdragen och dimensionerna i HLC. 130 studenter vid Växjö universitet deltog i studien. Resultatet visade en relation mellan Conscientiousness och dimensionen Intern HLC. Extraversion hade en något svagare relation till IHLC.

Marieholmsförbindelsen.

Specialarbete, 15 hpSvenska som andraspråk, SIS 133VT 2012 Handledare: Håkan Jansson.

Får elever bättre uppmärksamhetsförmåga efter fysisk aktivitet? : En experimentell studie om fysisk aktivitets påverkan på uppmärksamhet

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

Modellering och reglering av ureainsprutning på kraftvärmeverket FTG

The aim of this thesis is to improve the control of urea injection at the combined power and heating plant Framtidens Gärstad (FTG). Tekniska Verken i Linköping AB is the owner of the plant.The FTG plant consists of a boiler where garbage combustion is done. From the combustion nitrogen oxides are emitted. These nitrogen oxides are hazardous to the environment. To reduce the nitrogen oxides, injection of urea into the boiler is used.

Private Equity-bolags styrning av portföljbolag; En fallstudie av värderingsmodellens översättning till olika organisationsnivåer.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

Jämförande tidsstudie vid riskörning med kompakteringsskotare och traditionell ?lätt? modifierad skotare :

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Sydved Energy AB. The aim of the work was to compare the operational productivity between two kinds of forwarders for extraction of harvesting residues, one forwarder with a special compression device and one ordinary, slightly modified forwarder. Two sites were studied for each forwarder. The study shows that the annual production was about 11,000 m3 higher for the traditional forwarder. The cost for the traditional forwarder was SEK 0.9 lower per m3.

Sänkt returtemperatur : Potentiell besparing i fjärrvärmesystem

Optimizing energy systems is, in Sweden, as in many other countries, of growing interest. District heating systems are no exception. In 2012, 285 out of 290 municipals in Sweden had district heating in use and the majority of these systems have a higher return temperature than that which is possible with an error-free substation of day current technology. To, when possible, lower the return temperature is a way of increasing the effectiveness of the district heating system.This study means to investigate, through simulations and calculations, how big of a reduction in production cost a lower temperature in the city of Ystad?s district heating system would correspond to.

Vad är verklig kostnad per koplats? :

Purpose There are almost infinite numbers of ways to build dairy farms in Sweden. When building a new free stall barn you have the possibility to affect both working environment and animal welfare for many years to come. The construction costs are influenced by which type of barn that is built and what functions it contains, for example one can predict that automatic milking systems are more expensive to integrate than milking parlours. But what is the real cost of today for the construction of free stall barns with milking centres and how is it affected by construction methods and functions? Is the labour time influenced by the building costs? These are some of the questions this report will try to answer.

Utvärdering av ett system för Rapid Control Prototyping inom området robotstyrning

In this report a system for Rapid Control Prototyping, RCP, is evaluated through animplementation of the motor control methods Field Oriented Control, FOC, and Space VectorPulse Width Modulation, SVPWM. The evaluation emphasizes on time-consumption andresource utilization on the used hardware and on usability for of software.A new mechatronic laboratory is under development at ABB Corporate Research in Västerås. Itwill be used for both mechanical and motion control design using existing and new hardware.The control structure in a traditional robot system will be interfaced to a rapid prototypingsystem which should allow easy changes to algorithms at different levels in the system.The system designated for this project comes from National Instruments and constitutesLabVIEW Real-time and FPGA module as the software tools. The hardware is a NI Single-Board RIO (Reconfigurable Input Output), sbRIO, development board including a Field-Programmable Gate Array, FPGA, from Xilinx and a microprocessor from FreescaleSemiconductor. Graphical programming is performed in the LabVIEW environment, andthrough Xilinx tools the LabVIEW FPGA code is compiled to VHDL code.A pre-study was carried out to clarify the concept of RCP and investigate different systems forRCP and their traits.

Vilande Bolag : Beskattning av fåmansföretag

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

Lönsamhet av Självscanningssystem

During the last decade, there has been an increase in the use of technology-based self-services within the retail sector. The increase is particularly noticeable within the grocery market. The reason behind the increased use of these systems is partially due to the fact that companies within highly competitive retail markets continually look for ways of decreasing costs while upholding efficiency. The problem is that it is difficult to understand the true economical implications of investments relating to these machines. The purpose of this study is to investigate and contribute with new insights regarding the cost-structures of the stationary self-checkout systems and traditional cashier desks, within the retail grocery market.

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