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2144 Uppsatser om Free cash flow - Sida 39 av 143
A value chain analysis for timber in four East African countries : an exploratory case study
This study is a value chain analysis for timber in East Africa. It was commissioned by Vi Agroforestry, a nongovernmental organisation registered in Kenya, Rwanda, Uganda and Tanzania engaged in a rural development program that involves promoting tree planting and enterprise development (Vi Agroforestry, 2012). The purpose of the study was to identify and describe common value chains for timber in the countries where Vi Agroforestry operated.
Value chain is a concept and a framework describing how to structure information regarding activities included in satisfying a certain customer need, e.g. procurement, logistics, transactions, production and marketing.
Gymnasiebibliotekarier och skönlitteratur En studie av gymnasiebibliotekariers uppfattningar om arbetet med förmedling av skönlitteratur på gymnasieskolan
The purpose of this Masters thesis is to investigate upper secondary school librarians conceptions of fiction mediation. By using a phenomenographic method, the different conceptions of the specific phenomena, how the librarians conceptualise their work with mediation of fiction, are made clear. The aim of the method is not to study what fiction mediation is constituted of, but rather how upper secondary school librarians understand it. Qualitative interviews were held with eight upper secondary school librarians about their conceptions of their working tasks, the meaning of fiction for youths, reading promotion, inspiration to purchase of fiction, free voluntary reading and if the importance of fiction has changed over time. The results showed that the upper secondary school librarians conceptualise their working tasks as both changeable and repeatable.
Förebilder i textilslöjden : Förekomsten av förebilder och betydelsebärande slöjdföremål och hur de används i slöjdundervisning
English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.
Ett steg framåt eller ett steg bakåt? : En studie om hur konsumenter prioriterar säkerhet och enkelhet vid val av moderna eller traditionella betalningsmedel
Syfte: Identifiera de olika betalningsmedlen för att finna samband mellan upplevelserna av deras säkerhet, enkelhet och hur dessa aspekter påverkar valet av betalningsmedel.Metod: Kvantitativ metodTeori: Litteratur, vetenskapliga artiklar och empiriska rapporterEmpiri: En enkätundersökning gjordes för datainsamlingSlutsats: Undersökningen bekräftar att både upplevelsen av säkerhet och enkelhet påverkar konsumenterna i valet av betalningsmedel. Vår undersökning visar att enkelhet ör den vanli-gaste och viktigaste orsaken för en konsument i valet av betalningsmedel. Undersökningen visar även att i olika ålderskategorier skiljer sig användandet av de olika betalningsmedlen åt och den visar även på olika värderingsgrunder vad gäller säkerhet och enkelhet mellan ålders-kategorierna för valet av betalningsmedel..
Valutasäkringsredovisning enligt IAS 32 och 39 - upprättande företags och analytikers förväntade reaktioner
Syftet med uppsatsen är att: 1. Redogöra för de stora skillnaderna mellan IASBs och svenska valutasäkringsredovisningsregler samt att redogöra för hur de två regelverkena för valutasäkringsredovisning förhåller sig till valutasäkringsredovisningsteorin; 2. Få förståelse för hur svenska analytiker kan komma att reagera till följd av att IAS 32 och 39 införs i Sverige avseende analytikernas företagsbedömningar av svenska börsnoterade företag; 3. Få förståelse för hur svenska börsnoterade företag, i egenskap av upprättare av års- och kvartalsredovisningar, kan komma att reagera till följd av att IAS 32 och 39 införs i Sverige avseende dess valutasäkringshantering. Metodmässigt har vi använt oss av en stikt induktiv metod för att redogöra för de stora skillnaderna mellan IASBs och svenska valutasäkringsredovisningsregler.
Energianvändning för markkonstruktioner förlagda med ytvärme : En teknisk och ekonomisk utredning av fördelarna med att isolera under värmerören
The need for snow-free surfaces at squares, bus stops, platforms, car parks and sports facilities increases and at the same time energy price rise and the environment is becoming a hotter issue. The construction of the ground heating systems often lack thermal insulation under the heating pipes, which means that the heat from the pipes not only warm up the soil surface but also heats the surrounding soil. The insulation also has more features, by insulating the risk of frost damage is minimized. The goal of this report is to demonstrate the large heat loss and energy costs in the absence of insulation under the heating system.The report begins with a scientific way to study and treating the soil heating system uses, and the theory involved. Furthermore it also deals with different routing principles of heat pipes depending on the facility.All calculations are made with so called finite element method (FEM), in COMSOL Multiphysics 3,5a, where models are created with different conditions.
Nya renings- och uppgraderingstekniker för biogas
Biogas is a renewable energy source that is produced by anaerobic digestion of organic mate-rial. In Sweden, biogas predominately comes from sewage water sludge and landfills or from organic waste of households and industries. Small scale digestion plants at farms are espe-cially expected to contribute to increased biogas production in the future. Biogas can be ob-tained directly in it?s raw form and used as fuel in a combustion chamber.
Islam och folkmaktens gränser. : En undersöknning av Sayyid Qutbs, Mawlana Mawdudis och Ali Shariatis teologiska uppfattningar.
English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.
Extrem-/äventyrssport innanför gymnasieskolans väggar
Syftet med vår undersökning var att undersöka om extrem-/äventyrssport hade en plats i
kursen idrott och hälsa A. Vi valde att skicka ut förfrågningar till 20 skolor i Malmö och
grannkommunerna, av dessa fick vi svar från tio och endast fyra ville delta i undersökningen.
Detta gjorde att vår undersökning omfattar fyra intervjuer med utbildade idrottslärare på fyra
olika gymnasieskolor i sydvästra Skåne.
I vårt resultat kom vi fram till att tre av lärarna hade extrem-/äventyrssport vid ca fem
lektionstillfällen per termin, och en hade inga lektioner alls med denna typ av aktivitet. Det
var många faktorer som spelade in när lärarna beskrev varför de inte hade så många
lektionstillfällen med anknytning till extrem-/äventyrssport bland annat tid, resurser,
skaderisk, engagemang och förutsättningar i närmiljön. Alla lärare vi intervjuade hade en
positiv inställning till extrem-/äventyrssport i skolundervisningen och skulle gärna vilja få in
fler lektioner med denna form av aktivitet, eftersom det hjälper att stärka elevers självkänsla,
ger en allsidig träning och är ett bra verktyg för teambildning. Tre av dem såg det som väldigt
viktigt att idrottsundervisningen i skolan följde med i utvecklingen, anammade de nya
aktiviteter som ungdomar sysslar med utanför skolan och att extrem-/äventyrssport hade blivit
ett stort fenomen i samhället.
Inverkan av flisig krossballast på betong
Concrete is one of the world?s most common construction materials and is composed of 70-80 % stone material. Today crushed stone is used as aggregate in concrete in order to replace natural aggregates due to strong environmental reasons. Stone crushing yields flaky material and in this thesis studies are made on the flaky particle shape and how it influence properties of concrete such as workability, rheology and strength. The concrete recipes used in this thesis have fixed values, the only variable is the flakiness of the crushed stone.
Flaskhalshantering genom materialstyrning : En fallstudie på LB-Hus
Title: Bottleneck management through materials administration Course: 4FE05EAuthors: Mikael Karlsson and Johannes Mueller Examiner: Helena ForslundKey words: Bottleneck management, material management, process description, timber, proceduresPurpose: The objective of this study is divided into three parts, all three parts of the purpose aim for the same goal. Namely, to improve the material management so that this enables the bottleneck in the planing mill to keep a continuous flow, and thereby minimizing the risk for production stops at LB-Hus. Part. 1: Identify and analyze the material management connected to the planing mill in order to identify problem areas.Part.2: Identify improvement potential in the material management connected to the planing mill. Part.3: Suggest improvements in the material management connected to the planing mill. Theoretical framework: Process mapping, inventory accounting, balance safety, inventory availability / service levels, safety stock and reorder point, forecasting and routine descriptions.Empirical foundation: Interviews carried out at LB-House, illustrated with the help of process maps and a description of each process. Conclusions: To work with the suggestions given and to follow clear procedures in all processes would result in a more efficient inventory management, it would also present a solution to the problem regarding the planing mill being a bottle neck.Suggestions for further research: Review and map the information flow from demand to production start.
Riskkapitalägande i den svenska välfärdssektorn - kortaste vägen till (skatte-)paradiset
This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..
Enumerating Atlantic salmon smolt production in River Vindelälven based on habitat availability and parr densities : consequences of using different density estimation methods
Habitat mapping was conducted in the main stem of River Vindelälven in the autumn of 2009 along the salmon distribution area. The aim was to estimate the quantity of potential reproduction areas, including spawning and juvenile rearing habitats. The mapping included 61 km of various stream sections along the river length of 269 km. The total area of stream habitats was estimated to 647 ha of which 396 ha (61%) were considered as either potential or optimal juvenile nursery habitats. The area of these two habitat classes were used to estimate the smolt production in the river by using electro fishing densities of juveniles (0+ per 100 m2).
Vilka är dagens krav på gårdsverkstaden? :
After been told that an ordinary winter service for our combine should cost more than
20000 SEK, not included spare parts, I decided to write this paper about today?s
requirement of the workshop on a farm. I think that the lack of proper premises is the
reason way not more of the ordinary machinery maintenance or upkeep is performed on
the farm.
When I did my literature survey I found that the Swedish environmental code, set by the
Swedish law regulate how drain or sewer should be built. The environmental code
however leaves a lot for your own interpretation. It might not be so bad but it must be
very hard for the local environmental office to interpretation the regulations, since they
are the ones that gives permission for the sewer in your workshop.
Tillämpning av Toyotas produktionssystem på Electrolux Distriparts AB
Uppgiften som låg till grund för denna uppsats, var att ge förslag på produktivitetshöjande åtgärder på Electrolux Distriparts godsmottagning. Vår avsikt var att tillämpa delar av Toyotas produktionssystem på den befintliga processen. Detta resulterade i en serie förslag som, om de tillämpas, drastiskt kommer höja produktiviteten i den aktuella processen..