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2612 Uppsatser om Full cost - Sida 14 av 175

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.

Policies affecting the competitiveness of dairy production in Sweden, Denmark and Germany

Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.

Tiden, hälsan och familjen : En intervjustudie av tidsbrist och dess konsekvenser för hälsan

Aim and scientific issuesThe aim was to identify potential health risks, for full-time working parents with small children, caused by time shortage. The intention was to better understand and help this particularly time-pressured group in society to achieve a healthier lifestyle. The identification was built upon their own opinions about possible health risks and upon an interpretation of the health risks from a health promoter?s perspective.How do full-time working parents with young children handle time-shortage in a health perspective, specified in the categories: sleep, recovery, nutrition, physical activity, social health and mental health?What consequences for health does time?shortage have for full-time working parents with young children?What do parents with young children think could help them to obtain a better health in everyday life? MethodThe study was based on a literature overview and semi-structured interviews with 6 people who were strategically selected: the interview objects were all full-time working or studying, had one child under 7 and lived together with a partner. All interviews were recorded using two dictaphones and were implemented, transcribed and analyzed by both writers of this essay to increase the reliability of the results.ResultsTime shortage is shown to be handled especially through priorities in the respondent?s lives.

"Vadå, har du bara en examen?" : En studie om relationen mellan studier och extraarbete

This study discusses the relationship between studies and part-time work. The aim is to gain a deeper understanding of why students enrolled in the programme of human resource management and working life choose to undertake part time work, specifically in the human resource business in such great extent while studying full time and what this means for the students regard gaining knowledge. It focuses on the students experience and in order to gain the understanding of this phenomenon three qestion formulations were formed; ?What are the reasons formed by the interviewed human resource-students for having part-time work in the human resource bransch, in addition to their full-time studies??, "What values are made visible regarding the students choices of having a part-time work in addition to their full-time studies?" and ?How does the students express the thought about their part-time work as a key to learn from their studies?? The empirical data were collected through interviews with eight branch-specific human resource-students. The data was analysed based on previous research and a theoretical framework consisting of Lave & Wenger's theory of communities of practice and John Deweys theory of learning by doing.

SUHF-modellen jämförd med ABC-systemet

Sammanfattning ? ?SUHF-modellen jämförd med ABC-systemet?Datum: 19 januari, 2012Nivå: Kandidatuppsats i företagsekonomi, 15 ECTSInstitution: Akademin för hållbar samhälls- och teknikutveckling, HST, Mälardalens högskolaFörfattare: Madelene Danielsson Mariam Khazal Hiro Saaid22 juni 1987 20 februari 1986 10 april 1985Titel: SUHF-modellen jämförd med ABC-systemetHandledare: Ole LiljeforsNyckelord: SUHF-modellen, ABC-systemet, universitet, indirekta kostnader, full kostnadstäckningFrågeställning: Vad kännetecknar SUHF-modellen respektive ABC-systemet? Hur är SUHF-modellen uppbyggd jämfört med ABC-systemet?Syfte: Syftet med den här uppsatsen är att beskriva och analysera de skillnader och likheter som finns mellan SUHF-modellen och ABC-systemet.Metod: Studien var av kvalitativ karaktär och baserades på sekundärdata i form av vetenskapliga artiklar och böcker inom ämnet ABC-systemet i lärosäten. Som empiriskt underlag gjordes en semistrukturerad intervju med ekonomichefen på Mälardalens högskola för att få information om SUHF-modellen. Även rapporter framtagna av SUHF:s arbetsgrupp användes som underlag till den empiriska delen.Slutsats: Målet med de båda modellerna är att full kostnadstäckning ska ske genom att fördela de direkta och indirekta kostnaderna på ett tillfredställande vis till kostnadsobjektet/kostnadsbäraren. En tydlig skillnad som vi kan se mellan modellerna är att ABC-systemets fokus ligger på aktivitetsgrupper och aktiviteter medan SUHF-modellens fokus ligger på kärnverksamheten respektive stödverksamheten men att de i grund och botten är benämningar för samma utföranden.

Invandrarkvinnor och medborgarskapsbegreppet i Sverige : en studie av integration ur ett feministiskt perspektiv

The official Swedish interpretation of the concept of citizenship is based on the social-liberal concept of citizenship. According to feminist critique, this interpretation of the concept contains male norms that lead to the exclusion of several groups from full citizenship. There is also a corresponding feminist critique which holds that in the womens´ movement and gender research there are strong norms as well, especially in the form of ethnocentrism. Also, the image of immigrant women in public debate is being questioned and the critics here raise the question of the responsibility of the society for integration. Swedish research on citizenship has focused very little on the situation of immigrant women, and this essay aims at helping to fill this empirical gap.

Borde Sverige gå från ett spelmonol till ett licenssystem gällande EMV lotterier? : En kostnadsnyttoanalys

The gambling industry goes from a national matter towards an international market. Since more and more members of EU does liberalise the gambling reforms and introduces a license system more participants will get an EU license for online gambling. With an EU license it is difficult for members of the EU to refuse a company to offer a gambling supply on the Internet if they don?t have an open license system. This paper tries to acknowledge the problem regarding the monopoly Sweden has today and calculate the effect if Sweden would move to a license system regarding online gambling by doing a cost benefit analysis.

Shys metod för att mäta byteskostnader - en kritisk granskning

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

Feta kontra magra mejeriprodukter vid primärprevention av hjärt- kärlsjukdom. En systematisk översiktsartikel

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Whole fat versus low-fat dairy products for primary prevention of cardiovascular disease. A systematic review.Author: Josefine Lindqvist, Robin Järnmark, Mathilde OhlinSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2014-04-09BackgroundResearch indicates that dairy products seems to have a protective impact on the incidence of cardiovascular disease regardless fat content. Paradoxically the Nordic nutrition recommendations recommend an exchange of full fat dairy product to low-fat dairy products.ObjectiveThe aim of this review is to investigate whether the variation in fat content of dairy products have any bearing on the onset of cardiovascular disease. With regard to common risk markers for cardiovascular disease the outcome measures hypertension, hyperlipidemia and weight gain is examined.Search strategyThe searches were made in the databases Medline (23/1-14) and Scopus (6/2-14).Selection criteriaRestrictions: Human Studies, Adults, Randomized Controlled Trials, English.Data collection and analysisTwo RCTs were included. Validation of the separate studies was performed with SBU's review template for individual studies and GRADE was used for summarizing the evidence of outcome measuresMain resultsThe two included studies examined the outcome measures blood pressure, weight and blood lipids.

Uppgradering av automatisk teststation

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.

Omloppstid för returenheter

Cycle time has a direct influence on number of returnable crates needed and therefore a crucial parameter for cost structure and pricing of the user fec in the pool system.For providing the growing market, number of crates has to increase as well as the utilization of existing crates. To accomplish this aim, cycle time for the whole supply chain has to be fully unravelled and understand.The purpose is to map cycle time and stock movements, to see how, where and when crates are being used in the supply chain. The goal is to make a method of cycle time calculation, together with suggestions of improving the pool system and decrease cycle time.The study has been a combination of qualitative and quantitative research and comprises the three biggest wholesalers in Sweden; ICA, Coop and Axfood. Furthermore have 65 grocery shops, connected to the wholesalers, been investigated and mapped.The study has come to a conclusion that cycle time for an average returnable crate is 19 days. The full-size and half-size crates have a bit longer cycle time, 21-22 days, while Dual Height-crates and shallow haif-size crates have 17-18 days.

Utredning av alternativa distributionssystem för Holmen Paper

Holmen Paper is one of Sweden?s leading manufacturer of paper, with two Swedish production facilities located in Norrköping and Hallstavik. The European continent constitutes the company?s largest customer base which makes the company?s distribution system an integral part of the business. Historically, much of the produced paper has been transported by vessels, as vessels allow large volumes of goods and deliveries to markets which are difficult to reach with other modes of transportation.

Allmän barnvaccination mot vattkoppor? - En cost-benefit analys

Vattkoppor räknas till en av våra klassiska barnsjukdomar. Sjukdomen är i sig relativt ofarlig, men leder till stora produktionsförluster för samhället då individer tvingas vara hemma från arbetet på grund av vård av barn eller sjukskrivning. I flera länder, såsom USA och Tyskland, har man undkommit problemet med stora produktionsförluster genom att införa allmän barnvaccination mot vattkoppor. Denna vaccination har då bara lagts till det redan existerande barnvaccinationsprogrammet i landet. Syftet med denna uppsats är att, utifrån en cost-benefit analys, undersöka vilka ekonomiska effekter införandet av allmän barnvaccination mot vattkoppor skulle leda till i Sverige.

Projekteringsförslag för JM AB av fastighet 3:2 i Bukärr, Särö

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.

Användbarhet av GIS i tidiga planläggningsskeden inom järnväg : Tillämpning av cost path -analys för lokalisering av järnvägskorridor

Järnvägen transporterar människor samt gods billigt och miljövänligt. I Sverige identifierar Trafikverket flera alternativa sträckningar när de planerar en ny järnväg. Landskapets karaktär, miljöförhållanden, geologi, tätortsstruktur, befolkningsutveckling, resande och transporter är exempel på kriterier som kan påverka beslutet om var dessa sträckningar ska placeras. Geografiska Informationssystem (GIS) kan standardisera processen för att identifiera flera möjliga korridorer.Syftet med detta examensarbete är att ge rekommendationer på hur GIS, särskilt cost path och känslighetsanalys, kan användas vid planering av nya järnvägskorridorer. Ett testfall i Blekinge län valdes för att illustrera potentialen i dessa metoder.

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