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1710 Uppsatser om Overhead Cost - Sida 62 av 114

Borta bra, men hemma bäst: En undersökning av egna och köpta medier

The rise of social media has put a focus on the division of owned, paid and earned media, where earned media has recently been hyped at the expense of owned and paid media. Due to a novel area we examine the differences and effects of using owned and paid media, specifically for packaging versus newspapers. Owned and paid media showed no significant differences regarding credibility, persuasion and perceived commerciality, which restored owned media?s status, especially since owned media is more cost efficient. The effects of allowing ads for external brands on the owned medium were also studied.

Standardisering av hälsoekonomiska utvärderingar i en innovativrik bransch : En studie om standardiseringsproblematiken kring ett nytt område inom den medicintekniska branschen

Background: Health economic evaluations are becoming an increasingly important means of analysing which care alternative resource utilisation is the most cost effective. It is a new topic in the medical device industry that causes much uncertainty and unstructured use of the actors involved.Study questions: Why is it difficult to develop, implement and disseminate this standardized health economic evaluation models in medical technology? Is there a possibility to standardize health economic evaluations within the medical device industry?Purpose: The purpose of this study is to investigate the standardization issues for health economic evaluations within the medical device industry.Method: A qualitative approach was used in the form of interviews with five actors that are active or have a connection to the medical device industry. The data collection consists of journals, reports, Internet searches and literature among other things.Conclusion: It is possible to standardize, but with certain restrictions such as the county council's budget, influence of industry-specific factors, lack of knowledge and the important interaction between actors..

Kulturevenemang på folkbibliotek

This thesis examines art exhibitions, literature events and music events in public libraries in Sweden. The aim is to study which event occurs most in the libraries in Sweden. I also examine who takes responsibility for the events, who the libraries engage, how much the events cost, and how often the libraries have the events. I also study Swedish cultural politics in purpose to see if the libraries follow the aims and directions decided by the Swedish government. One aim of the Swedish culture politic is to give every citizen in Sweden the same possibility to experience culture, no matter where they live.

Den teoretiska utmaningen - En undersökning om nyinstitutionalismens (o)förmåga att förklara förändring.

This thesis aims to examine the possibility of understanding social change by using new institutionalism approaches on a specific case, The case, which describes the implementation of new public management reform in the Swedish health care system, is analysed from two separate new institutionalismperspectives; the tool perspective and the symbol perspective. These approaches differ from one another in the sense that the first relies on a rational choice ontology, while the latter rather refers to a sociological tradition. In the analysis, causal explanations as well as aim related explanations are presented. Formative moments such as economic stagnation, non-socialist governments and ideological isomorfism are presented as important factors behind the reformation. By using the tool perspective, the motives of the idea spreading and reformation of the Swedish health care system, are connected to a strictly rationalbasis such as cost efficiency and quality improvements.

Prestation vid sönderdelning av GROT med olika typer av maskiner

There is a need for productivities data and data for different types of machines for comminution of logging residues. The lack of data and studies on GROT comminution makes it difficult to evaluate different chains for handling of residue fuels and make system analyses.Four types of machines with three different working principles were compared at six studies during winter conditions. Three to eleven trials during 9.5 to 30.7 minutes were made on each machine. Samples from the produced material at each study were sieved to determine the size distribution of the comminuted material. Samples were also taken from the studies for determination of moisture content.

Kategorisering av faktorer som påverkar flödeseffektivitet - En fallstudie på Capio St Görans Sjukhus

Swedish healthcare is in continuous need of cost savings and efficiency improvements in order to meet the increased demand for care. The theories of lean, developed from the industry, are applied more frequently on healthcare systems to increase effectiveness and reduce waiting times in patient processes. However, some processes seem to be more successful in their lean implementation than others. In this thesis, factors influencing flow efficiency in lean healthcare are examined. Through interviews with the top executive board at Capio St Göran's hospital, data is collected in order to analyze reasons for success.

Skatten i toppen? : -En studie om styrelse- & ledningsgruppssammansättningens påverkan på företagets skatteplanering

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

En samhällsekonomisk analys av trängselskatten i Göteborg, utifrån de bilförares perspektiv som avstår från användandet av bilen under den tid skatten tas ut.

Titel: Internkommunikationen i Primärvården ? en undersökning om de kommunikativa förutsättningarna för att lyckas implementera en ny varumärkesplattformFörfattare: Helena KryssmanHandledare: Monica Löfgren-NilssonKurs: Examensarbete i medie- och kommunikationsvetenskapTermin: HT 2012Antal sidor: 45 (ex. bilagor)Syfte: Att undersöka de kommunikativa förutsättningarna i organisationen för att lyckas implementera en ny varumärkesplattformMetod: Kvantitativ (enkätundersökning)Material: 715 enkätsvar från medarbetarna i Primärvården Västra GötalandsregionenHuvudresultat: Medarbetarna anser att de i hög grad får den information de behöver för att kunna genomföra sitt dagliga arbete. De föredrar muntlig information framför skriftlig och de känner högre tillit till den muntliga informationen. Några av informationskanalerna uppfyller inte sitt syfte och mål och några saknar viktig information.

Comparison between different freezing and thawing methods for human spermatozoa

Preservation of cells and tissues by freezing at temperatures below 70°C has led to new possibilities for the storage of germ cells for fertility preservation. During the freezing process problems might occur, the greatest being ice crystallization which can cause membrane destruction and thus cell death. To minimize this risk, solutions that reduce the freezing point can be added to reduce crystallization and increase survival rates. These solutions are called cryoprotectants. The best method for freezing is still not known.The aim of this study was to analyze the effect of various parameters on the survival rate of human semen frozen with liquid nitrogen.

Mångbruksplan inriktning vilt och viltvårdsanpassning av skogen

This multiple use forestry plan is made on the property Basunda which is located in the southern parts of the province Östergötland. The owners of the property today are Jonas and Ulrik Saanum, but it has been in the family since their grandfather bought it 1933. There is a slaughterhouse on the property in which they take care of domestic cattle and animals from the forest. Jonas and Ulrik are also dedicated hunters. These are the two reasons to why the focus is wildlife and wildlife management. The question at issue of this work is simplified: what demands does the wildlife have; and how will the owners be able to fulfill these, what changes in the forest management must be made and will these changes result in a different budget, compared to the ordinary forest management. This work is based from a freshly made forestry management plan. I based my fieldwork on this plan, but made my own management proposals, that would benefit the game.

Factors affecting the heifer´s age at pregnancy

Several factors affect the heifer´s growth and development, the newborn calf´s feeding of co-lostrum during its first hours of life is one important factor. The colostrum contains higher amount of immunoglobulins and insulin growth factors compared to matured milk. A high intake of immunoglobulins from colostrum results in a high blood concentration of immuno-globulins until the age of eight months. This leads to a lower incidence of diseases that can affect the growth and development negatively. Diarrhea is the most common disease in calves younger than 30 days.

Effektivisering av urvalsprocesser vid analysering av björnspillning : Ett förslag till den svenska förvaltningen av brunbjörn Ursus arctos

The aim with this report is to formulate a strategic method to optimize selection processes of DNA-samples from a faeces inventory to identify as many individuals in as few analyzes as possible, and by that keep down the costs of brown bear management. Brown bear management in Sweden founds today on results from faeces inventory and is substantially led by the county administration boards. Data from the years of 2004 and 2009´s inventories in Västerbotten was used to test and evaluate different methods in selection processes of which faeces that should be sampled. Comparison were made between making selection by chance, by spatial distribution and by calculating variations in logistic regressions coefficient b, in other words bear density and probability in finding same individual in several faeces. We can show making selection by chance is the most uncertain method.

Konst som investering: En studie av investeringar i svenska kvalitetsmålningar under perioden 1985-2006

This paper analyses how Swedish fine-art oil paintings sold at auctions has performed as a monetary investment during the period autumn 1985 until spring 2006. An average price technique as well as a hedonic regression technique, applied to a sample of 19 213 auction sales, is used to construct price indices. The indices show somewhat different results, which is explained by the inability of the average price model to adjust for relative differences in quality between periods. The hedonic regression model on the other hand captures this effect, why the hedonic index is applied in a financial return model. By adjusting for transaction cost, the financial return of an average investment in paintings is calculated.

Pelletskvalitet : Test av olika råvarumixer i pelletstillverkningen vid Rindi Västerdala AB:s bioenergikombinat i Vansbro

Fuel pellets are a refined bio fuel mostly consisting of residues from sawmills and wood industry. At Rindi Västerdala AB's combined bio energy plant in Vansbro fuel pellets are produced, while the waste heat from the process is used for district heating. The pellets are produced from sawdust, wood shavings and dry wood chips that is dried, milled and pressed into small cylindrical rods. The advantage of refining the wood material in this manner is that the energy value is greater per unit volume and unit weight, thereby the cost of transportation per energy unit is reduced. Also, less storage space is needed.Pellet manufacturing is a complex process since many parameters affects the final results.

Behandling av bensår ur ett omvårdnadsperspektiv

Swedish studies have shown that more people than expected have problems with leg ulcers and that the yearly cost for treatment per patient is approximately 26 500kr. Since the elderly population is on the rise, there is a need to highlight this growing problem, to make sure that proper assessment tools are used and to improve the standard of care given to patients with leg ulcers. The aim was to show what a difference the nurse can make to patients with leg ulcers. With all types of wounds it is imperative to establish if there is any underlying reasons since certain illnesses can cause more wounds or delay the healing process. The doctor is responsible for making the diagnosis and to prescribe the correct treatment whereas the nurse?s responsibility is for the nursing care and its documentation.

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