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9902 Uppsatser om Management accounting systems - Sida 56 av 661

Kunskapsdelning i byggbranschen : Delningsprocessen i Skanskas projektorganisation

Introduction     Knowledge has come to be an increasingly important factor for both individuals in the labor market and companies in competition. When a person leaves an organization the knowledge often follows, and a knowledge gap is created. When knowledge is shared within an organization, the individual?s knowledge is available for all members of the organization. Knowledge can thus be converted from human capital to structural capital.

Analys av system för rening av avloppsvatten i en anaerob membranbioreaktor

The most common way to treat wastewater in Sweden today is by a combination of an activated sludge process and a chemical treatment. These processes are not very energy efficient and may not be the most environmentally friendly. That is why it is interesting to evaluate new alternative methods to see if they can be less harmful to the environment and help to a lower resource consumption. New techniques are tested in a pilot installation at Hammarby Sjöstad, Sjöstadsverket. To be able to evaluate these techniques in a wide perspective system analyses are conducted where different impacts can be considered, advantages and disadvantages in the systems.Five system structures for water treatment have been constructed in Matlab/Simulink in this study.

Småföretagares uppfattningar om och behov av revisorn som rådgivare - sett ur ett livscykelperspektiv

The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

Kostnadskalkylering som stöd för Lean-produktion En fallstudie på Isaberg Rapid AB

Allt eftersom världen blir mer globaliserad ökar konkurrensen på marknaden. Detta sätterpress på företag vilket leder till stora behov av effektivisering. Företaget Toyota har verkatframgångsrikt på marknaden, detta har medfört att deras verksamhetsstrategi fått storuppmärksamhet. På grund av dess resurssnåla och effektiva tillvägagångssätt kom dennaverksamhetsstrategi att kallas Lean. Lean berör alla delar i en verksamhet, en del företagbörjar endast tillämpa Lean-produktion.

Store Image Perceptions in International Retailing: an Empirical Comparison of IKEA?s

It has been found that customers in the home market perceive the retailer?s store image more positively than customers in the host market, even though this study has found that theretailer?s store image is generally perceived very positively by customers in both examined markets. In addition, this thesis has found that there is a significant difference in how IKEA?smanagement and customers perceive its store image. It can also be concluded that IKEA management perceived store image more positively than customers.

Bättre enskilda avlopp i Sigtuna kommun : möjligheter för bebyggelse i Odensala socken

There are around 855 000 on-site sewage systems in Sweden and some 1 800 of these are located in the municipality of Sigtuna. The Sigtuna local authority has set the goal that all sewage systems with insufficient function should be improved before the end of year 2010. A malfunctioning on-site sewage system may cause three main problems: spreading of diseases, discharge of eutrophicating compounds and wastage of resources. The municipality strives to reduce these problems already at the stage of granting permits for installation of on site sanitation systems. The municipality has recently adopted new guidelines, which demands certain minimum reductions for different compounds. The guidelines also state that it is preferred that neighboring house-owners cooperate in jointly built and operated sewage systems and that the system should be able to recycle plant nutrients.

Transition from nomadic pastoralism to livestock based agro-pastoralism : the case of animal husbandry in West Pokot, Kenya

West Pokot County is located in North Western part of Kenya where the previous lifestyle was nomadic pastoralism. However, in recent years the semi-arid county has been under dramatic developments and a sedentary agro-pastoral lifestyle is now growing. This is a major change in production systems and there is a big knowledge gap especially for the livestock based agro-pastoral systems. The main objective of this study was to investigate the current situation of animal husbandry in West Pokot. Twenty farmers were interviewed in Chepareria Division, using semi-structured interviews to investigate if the use of enclosures have had any effect on animal husbandry in West Pokot and if so, how have this method affected the animal husbandry? The results of the study indicated that there is a difference in animal husbandry between farms using enclosures and farms not using enclosures.

Att arbeta med konflikthantering : implementering och undersökning av en form av fokusgruppsamtal i skolan

I have chosen an action research approach for this essay. I want to incorporate a method of conflict management in the work of the personnel at a school and also discuss their thoughts and experience in conflict management. I wanted to incorporate modern knowledge about constructive conflict management for everyday use and I stress that if we can evolve these skills among the personnel in schools then we have a better chance of helping children with deviant behavior which often end up in conflict because of it. This will also help all the other children and personnel to manage conflict situations in a better way. I want to introduce a new way of thinking about conflict management which in many ways is different from how it is today. Briefly the method which I advocate revolves around paying attention to every ones basic needs and says that everyone can win and no one has to loose. he main purpose of this essay has been to find out if focus group conversations is a viable method for improving conflict management in the school system. Several of the participants has in their evaluations written that it was a rewarding and interesting way to work.

Cooking banana farming system in rural Uganda : a comparison between agroforestry systems and non agroforestry systems

The demand for food, feed, fibre and fuel has increased in Uganda over the past 50 years due to population growth. Recurring extreme climate events such as drought and flooding, in combination with large-scale land degradation, have led to declining crop yields. Lack of equipment, money and socio-economic issues has contributed to low yields. However, the soils in Uganda have the potential to produce much higher yields than they do today. This study, which was carried out in April-June 2013 in Kkingo District, south-east Uganda, examined the effects of agroforestry on yield of cooking bananas in small-holder farming systems. Six farms practising agroforestry and six farms with no agroforestry, which were chosen in cooperation with the NGO Vi Agroforestry, were compared.

 Förmågan till etiskt resonemang hos svenska auktoriserade revisorer :  Tillämpning av Defining Issues Test

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Komponentansatsen : Från harmoniseringsprocessen som bakgrund till uppfattningen om  nyttan och kostnaderna som effekter

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

Konsumentskyddet vid småhusentreprenader : Särskilt angående problematiken med s k utvecklingsfel

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

Content Management Systems - effektiviserar informationshanteringen?

För ett par år sedan tog utvecklingen och fokuseringen kring Internet fart på allvar ute bland företag. Alla skulle ha en webbsida och anledningen till detta var ofta att konkurrenten hade en eller att man bara ville synas. Idag finns det ett antal så kallade Content Management System utvecklade för att hantera information på Internet, intranet och extranet. Det gemensamma för dessa system är att användarna skall kunna uppdatera, vidareutveckla och administrera lösningen utan någon teknisk kompetens. Syftet med den här uppsatsen var att undersöka om ett Content Management System effektiviserar uppdateringen av information, med hjälp av kategorier inom användbarhet. Användbarhet består av flera olika kategorier, dock har vi valt att begränsa oss till tre av dessa; effektivitet, syfte och tillfredsställelse. För att få djupare kunskaper inom ämnet användbarhet har vi läst böcker och artiklar, vi har även sökt information via Internet. Vi hittade information om användbarhetstest där vi fann en metod som hette utredning.

Hästhållningen i Sverige 2009 : intervjuer med 52 hästhållare i 5 kommuner

The purpose of this degree project is to investigate how horse keepers reasons about horse keeping and how the horse keeping looks like today. It is interesting to compare modern horse keeping with ancien recommendations and how the horses were kept then to understand how much in the horse keeping today that is based on traditions instead of research and science. The degree project was based on data from interviews of 52 horse keepers in five different municipalities. All interviews have been based from the same questionaire about how there horses are kept today, what they think about different housing systems, how they think horses will be housed in the future and what problems they think are the biggest in horse keeping today. The results shows that single boxes indoors are the most frequently used housing system today.

Drömjournalen : En studie av vårdmedarbetares upplevelser av samtida och framtida vårdkommunikation

The effectiveness of communication in the Swedish healthcare system context has long been the subject of debate. Issues stemming from usability, accessability and interpretation affect the lives of patients, and yet the vocal groups in the healthcare communication debate are patients and administrators, not healthcare professionals. With the advent of eHealth services and new demands being put forth on the ability of healthcare professionals' to handle increasingly numerous and innovative systems, it is of more importance than ever to understand the healthcare professionals' work context. This article is based on interviews with five healthcare professionals concerning their views on electronic health records (EHR), eHealth services, trends in healthcare services development in Sweden, as well as their views on the future of eHealth solutions and health information technology (HIT). Analysis of collected information shows an apprehension among healthcare professionals towards electronic communication, as well as a dissatisfaction with the usability of modern healthcare systems.

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