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11519 Uppsatser om Management Control Systems - Sida 35 av 768

Klassning av renbete med hjälp av ståndortsboniteringens vegetationstypsindelning :

During thousands of years, reindeer have adapted to living under harsh conditions with large seasonal variations in climate and forage availability. This adaptation implies that body functions and nourishment needs are strongly bound to the season. In the summer the reindeer has to maximize food intake to build up fat and protein reserves for the winter. More than 200 different plant species are included in the reindeer diet, but since reindeer have an unique ability to use the nourishment in lichen, different lichen species make up a large portion of their winter diet in many areas. Fundamental for reindeer husbandry is access to natural grazing during most of the year.

Trådlös styrning av larmsystem : Kandidatuppsats

Lansen Technology develops and sells alarm systems. The communication between the system devices are wireless. The radio protocol used by the system is developed by Lansen with the purpose to be energy efficient. The alarm systems target groups are individuals, businesses and government agencies. The current system is installed, configured and controlled from a control panel for all audiences.

EARNINGS MANAGEMENT : Förekomsten i Svenska börsnoterade företagvid tiden av en nyemission

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Vatten- och avloppssystem i klimatförändringarnas tidevarv : - en studie om VA-situationen i Karlstads kommun, dess sårbarheter och anpassningsförmåga

This report is about the impact climate change has on the water and sewage systems in general, and the situation in the municipality of Karlstad in particular. Which vulnerabilities are linked to water and sewage systems with regard to climate change and extreme weather situations, what are the possibilities to adapt the system to this and what significance does climate adaptation of the water and sewage systems have in relation to sustainable development?To answer these questions I have studied literature on the subject and interviewed several people who work with these types of questions. The answers I have received state that there are a multitude of vulnerabilities linked to the water- and sewage systems, but that there are also many strong interests which strive to take measures and adapt to a changed climate. I have also come to the conclusion that the starting points and views of the possibilities to act differs between the people that I have interviewed, but that theses problems are built into the concept of democracy..

Betydelsen av ett moderbolags insyn och kontroll över sitt dotterbolag vid prissättning av koncerninterna lån

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Några rehabiliteringspatienters upplevelser av påverkan och kontroll i samband med rehabilitering efter cerebrovaskulär skada

The purpose of this study was to increase the understanding of how patients following cerebral vascular attacks percieve personal Control and their ability to influence the course of their rehabilitation. Specific questions relating to the concept of Health Locus of Control such as perception of personal responsibility and own influences as well as the recognition of the influence of outside phenomena such as faith, luck and divine power were asked for. The empirical findings of this study were based upon semistrucutural interviews with five respondents. The results showed that the respondents efforts, together with the efforts of others were a necessity in successful rehabilitation. The influence of faith or luck on the other hand, was not percieved as a factor for success.

En analys av sa?ljklimatet i komplexa business-to-business relationer : En utredande nula?gesanalys i kontrast till Insight Selling

The thesis aims to describe the current sales climate in the context of complex sales in business-to-business. The purpose is to increase the clients knowledge of sales and test the clients hypothesis that the sales climate is changing from Solution Selling to Insight Selling, further the thesis aims to contribute to the scientific debate of sales. Solution Selling is characterized, as the name suggest, by selling of solution to the customers needs. With Insight Selling the seller has a provocative approach towards the customer and the seller is searching for customers in the need of change. This is a qualitative study conducted with eight interviews and one focus group.

En flödesutjämnande driftstrategi för Uppsalas fjärrvärmesystem : En ändrad styrning av framtemperaturen

This thesis examines a possible control strategy to minimize flow fluctuations in Uppsala?s district heating system. High variations in flow rate may lead to complications caused by hydraulic constraints in the district heating system. These complications, such as inadequate pressure and temperature levels, increase the risk of heat delivery failures. It is therefore important to avoid such situations both for the producer and for the customers.Typically, the forward temperature is controlled by using a rough correlation with respect to the outdoor temperature.

Kapitalstrukturens inverkan på Earnings Management i svenska börsföretag

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

LÖNSAMHETSKALKYL AV FUKTSÄKERHETSANSVARIG VID RENOVERING : En fallstudie av ett projekt där ByggaF-metoden har använts

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

Implementering av mjukvarubaserat PLC-system för reglering av magnetiseringen av en synkrongenerator

In order to reduce the price for, and improve the performance of automatic control systems for magnetization of synchronus generators, the possibilities of using a PC based software PLC system, Programmable Logic Controller, has been investigated. The result is a system based on the CoDeSys software PLC with runtime environment from 3S-Software, communicating with external units via Modbus fieldbus. System price is reduced from ?5000 to ?2000 and system processing speed is reduced from 10 ms for a Siemens S7 PLC to 4 ms with the CoDeSys PLC system though unsolved problems with runtime seizure caused by improper settings in the PC BIOS..

Nyföretagarens väg ur betalningssvårigheter

Syftet med den här studien är att identifiera vilka informationskällor som nyföretagare använder när de hamnar i betalningssvårigheter och att undersöka skillnaden mellan hur nyföretagare löser kortsiktiga och långsiktiga betalningssvårigheter.

Broiler production in Zambia - management, growth, diseases and welfare

Successful broiler production in hot climates requires knowledge of how birds are affected by heat stress. It is important with access to water and good ventilation to facilitate coping with the heat. It may be useful to reduce the consumption of feed during the hottest hours of the days, which together with a few hours of extra light available could improve both productivity and animal welfare. The vision in birds is superior to that of humans and most other mammals. Continuous light and light with low intensity can cause eye injuries, affect the eye development in young chicken negatively, as well as provide increased incidence of foot pad lesions. Access to light affects the production but also the welfare of birds.

Integration av PLM och CAD i komplex produktutveckling : En utredning av Scanias framtida systemmiljö för produktdatahantering

In today's producing companies, there is a high demand on early integrated productdevelopment. One way to facilitate communication between departments and collaborationbetween people and thereby enable early sharing of product information within the companyis to use PLM, Product Lifecycle Management.The CAD environment at Scania is at the moment being upgraded from Catia v4 to Catiav5. In this stage it is important that also the interacting computer systems in Scania?s PLMenvironment are adjusted and in the future join the development. Scania has an idea of howthese systems will be developed as the transition from Catia v4 to Catia v5 is being carriedout.

Healt Locus of Control i relation till hälsa : - en studie om motionsvanor, matvanor och självkänsla hos lärarkandidater

The purpose of this study was to investigate the relationship between Health Locus of Control, Exercise habits, Food habits and Self-esteem (Personal self and Physical self) between two groups of student teachers at a university in the south of Sweden. Is health such as exercise, eating and self-esteem something that is controlled by internal or external factors? Student teachers that participated in Physical and Health programme and student teachers that participeted in other programme were investigeted. The participants (N = 160) answered the questionnaire. The Health Locus of Control scale and Tennessee Self-Concept Scale were used.

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