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1398 Uppsatser om Hidden costs - Sida 34 av 94
Controlled traffic for grass silage production : an economic evaluation for dairy farmers
The farm management system controlled traffic farming (CTF) aims to reduce soil compaction by restricting the field traffic from agricultural machinery to permanent traffic
lanes. Literature and empirical findings show that soil compaction and field traffic from heavy machinery may affect crop growth negatively, reducing crop yields. If grass-clover leys are subject to heavy field traffic the botanic composition might be altered, providing a lower
clover content in the forage. Clover as a silage feed is rich in protein providing good conditions for high yielding dairy cows. Grass-clover silage production is generally associated with intensive field traffic.
Nya avskrivningsregler i IFRS - ger komponentavskrivning en mer rättvisande bild av periodisering av kostnader?
Syfte: Huvudsyftet med denna uppsats är att utröna om komponentavskrivning ger en mer rättvisande bild av periodisering av kostnader.För att uppfylla huvudsyftet har vi fyra delsyften, det första är att redogöra för vad regelverket och experterna anser om ämnet. Det andra är att undersöka om komponentavskrivning uppfyller de kvalitativa kriterierna genom en bättre kvalitet på redovisningen. Det tredje är att illustrera de för- och nackdelar som finns i och med komponentavskrivning. Det fjärde vill belysa hur det kommer sig att vissa företag väljer att tillämpa anskaffningsvärdemetoden med avskrivningar, komponentavskrivning, medan andra väljer att redovisa till verkligt värde..
Från bortskämda monopolbarn till en kamp för överlevnad : En fallstudie om de traditionella flygbolagens omstruktureringar efter lågprisbolagens framväxt
The purpose of this paper is to examine how the traditional airlines' strategies are affected by the low-cost carriers emergence and their business model and in wich ways they can achieve profitability. Furthermore we also want to examine the factors that affect the airlines' efficiency and competitiveness.The results of this study shows that the growth of the low-cost carriers have affected the network airlines' strategies as they, among other things, had to also lower their fares. This has forced them to revise their cost and efficiency in their entire operation. The result has also shown that the network companies can not come down to the same level of low costs as the low-cost carriers, and must therefore examine their ability to increase revenues instead. .
Kartläggning och analysering av produktionsplanering av order med specialkvalitet hos Stora Enso Packaging AB
This investigation?s task was to map manufacturing of special qualities at Stora Enso Packaging under a certain period, analyze if rules concerning special qualities is followed, which consequences this results in concerning use of paper, waste and costs and to give suggestions on alternative solutions. The goal was to give sugges-tions that help the company to reach its business ratio that the production de-partment uses within use of paper and productivity in the corrugated cardboard machine.Stora Enso Packaging is a part of the forest group Stora Enso and is one of Swe-den?s leading producers of corrugated cardboard. Stora Enso Packaging acts pri-mary on the Swedish market, where they have a market share of 25 %.To be able to analyze orders with special qualities we did a data collection during two months, where we mapped incoming orders.
Vad har jag gjort för att förtjäna detta? : En studie av kvinnors upplevelser i våldsutsatta relationer
The purpose of this study is to gain a better understanding of women who have been abused by their partners. The study also examines how violence takes shape in a relationship. Based on a qualitative text analysis of three autobiographies and one novel, we have obtained the material for this study. The three selected autobiographies are; "I have not told you everything" by Jessie Andersson, "The nightmare" by Maria Dahlén and "It would be a pleasure to kill you" by Magdalena Graaf and the novel "Hidden" by Liza Marklund. To gain a better understanding of this topic, we have used the following theories; the process of normalization of violence, gender and masculinity.
Om arbetslaget och lärares lärande : En fallstudie av arbetslagets betydelse för pedagogers lärande om undervisning och lärande
The aim of this essay is to study the importance of team organisation of teachers? learning of teaching and learning and to find out different obstacles and possibilities.I carried out the study at a schooldistrict in a community in the south of Sweden. Data was collected by group interviews and document studies. To get all kinds of teachers, from pre-school to year six, in the groups the sample was made by the headmaster of the schooldistrict. Since it is a case study the findings can not be considered as general, but they can hopefully contribute the pedagogical discussion and future research.The findings show that there exists a difference between the expectations on policy level on the one hand and on the team level on the other hand.
Stommaterial för villor - trä eller betong?
We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.
Samarbete mellan lantbruksföretag : möjligheter och problem
Nowadays, cooperation is necessary and this study tries to illuminate the possibilities and problems about cooperation in fiction between 7 small/midsize farms in Skåne. Conventional Farming is done with grain and sugarbeets as specialization. Calculation of machine costs have been done and compared in the study, both for the farms in thorough and the fictitious operation companies. Business ratios as depreciation/ha, interest/ha and maintenance/ha have been calculated.
In this essay we present a proposal about how a practical implementation can be done. In the proposal there is an example how the distribution of work can be done.
Svinnoptimering VTIS1
The goals of this Bachelors? Thesis were to establish the production loss through the VTIS1 Pasteur at Arla Foods Linköping dairy and then suggest simple but effective solutions to minimize the losses for each production run. If the timeframe allowed it, some of the solutions would be implemented and tested in full production to determine their impact on economic and environmental savings.The very first step of this project was to establish the statistics over what losses there is in the production pipeline through VTIS1, from milk and powders in mixer tanks to finished and packed products in cold storage. Then, when knowing how much product was actually lost and where, those bottlenecks could be pinpointed and examined more closely. At this stage the focus was switched, from the otherwise complicated and broad manufacturing process, to the VTIS1-aggregate, since early data indicated there were quite substantial losses there.In conjunction with this project Arla Foods purchased an absorption photometer-measuring device (OPTEK AS16) that could be inserted straight into the product stream out of VTIS1, allowing real time measurements of its optical density.
Bakom fasaden: Haninge kulturhus - en organisationsteoretisk studie med fokus på den fysiska strukturen
This master thesis aims to describe and examine Haninge cultural centre, inaugurated in 2002. We study the centre from an organization theory point of view, with focus on the buildings physical appearance. The question we want to answer is to what extent, and if, Haninge cultural centre fulfills the underlying vision, formulated by the municipality of Haninge. Is the centre the symbol of a new era of Haninge and a vivid democracy as it was meant to be? Is there a congruency between the image the building creates and the vision that was formulated by the municipality? We also seek out to see how the cultural centre relates to an older tradition of cultural centres.
Standardiserat utförande och förbättring av avropsprocessen : En fallstudie på Balco AB
Course: Degree project in logistics, 4FE05E, spring 2013Author: Maria WennbergSupervisor: Petra AnderssonExaminer: Helena ForslundTitle: Standardization and improvement of the outbound process execution Background: Transportation represents a critical part of companies? logistics. Special management and control is needed when using a third party logistics. Balco uses a third party logistics for their deliveries of balcony parts and before it takes place the outbound process is executed. Currently, Balco experience difficulties with the process? many ways to be performed by the project managers and logistics department.
Svartedalens naturreservat : en social rikedom värd att utveckla!
Svartedalens nature reserve a social richness worth develop.
The nature reserve of Svartedalen is an area of high biological and social values. The reserve is located close to several densely populated areas. The reserve has been classified as a national area of interest for nature conservation and outdoor life, and as a Natura 2000 area according to both the bird- and habitat directions. The reserve is the largest landarea in Västra Götaland, 3 410 hectares, where a resolution has been made about all these forms of protection. The foundation Skogssällskapet owns 1 956 hectares of the reserve, at 1 384 hectares of the property they pursue FSC-certified silver culture, according to current management plan.
När ska dieselelektrisk framdrift av fartyg väljas?
Diesel electric propulsion is in many ways a good alternative to conventional shaft propulsion, both economically and environmentally. There are also many other good side effects which need to be considered, i.e. better manoeuvrability, more efficient use of space and less noise on board. However, there are applications where diesel electric propulsion is not profitable. Large ocean going ships? profitability is much depending on fuel costs and the diesel electric alternative cannot compete on long journeys with large low speed engines.This thesis will treat the aspects of choosing between a diesel electric system and a classic mechanical propulsion system.
Hur tillförlitlig är värderingen av förvaltningsfastigheter?: En studie av tillämpningen av IAS 40
This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.
Energi- och kostnadseffektiva klimatskal : För lager-, industri- och kontorsbyggnader
A study to optimize insulation thickness for stock-, industrial- and office-buildings for external walls and roof in an economical perspective has been conducted on behalf of DynaMate. DynaMate?s role is to maintain all Scania?s buildings. Analysis has also included other parts of the building envelope, such as windows, exterior doors and industrial doors. In this thesis, three different types of exterior wall constructions has been investigated, these are a sandwich design consisting of sheet metal and a another one consisting of concrete, as well as a wall of concrete with a coating of plasters.