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1710 Uppsatser om Overhead Cost - Sida 65 av 114
Konstruktion av formkropp pa JAS 39 E/F Gripen
The aim of this work is to develop new conceptual designs for the fairings that are situated between the fin and the rear fuselage on the new version of the JAS 39 Gripen aircraft, called the Gripen E/F. The designs presented should show a profit in the form of lower weight. To achieve weight loss, the possibilities of using other construction materials other than those which are available at Saab today were studied. Therefore, a material survey was carried out in which the market for modern construction materials was studied to get an idea of today?s level of technology.
Intern Marknadsföring : En fallstudie inom ett tillverkande företag
This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.
Utredning av merkostnader för höjning av tillgänglighetsnivån från normal till höjd nivå enligt SS 91 42 21:2006 samt 91 42 22:2006
Detta arbete grundar sig på en befintlig ritning projekterad av Arkinova Arkitekter och uppfyller normal tillgänglighetsnivå. Ritningen består av ett lägenhetsplan med fem lägenheter vilka har en boarea mellan 36-64 m2. I detta arbete omprojekterades dessa lägenheter till höjd tillgänglighetsnivå enligt SS med avsikt att förbättra tillgängligheten för funktionshindrade grupper. Omprojekteringen utfördes med hjälp av BIM-programmet Revit Architecture 2013 med utgångspunkt från standarderna, SS 91 42 21:2006 samt SS 91 42 22:2006, vilka utgör underlag för projektering av bostäder. Syftet med denna studie var att utreda de merkostnader som är förknippade med en tillgänglighetsökning, dessa merkostnader beräknades i kalkylprogrammet BidCon.Resultatet visade att för att uppfylla SS rekommendationer kring ökad tillgänglighet, var en ökning av bruttoarean med 84 m2 i den ursprungliga ritningen oundviklig. Detta innebar en total ökning av bruttoarean med 25 %, vilket resulterade i merkostnader som uppgick till 126 014 SEK för lägenhetsplanet i höjd nivå.
The Price Phenomenon of Equity Issues-A Study on Initial Public Offerings and Seasoned Equity Offerings-
The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.
Felaktig Ritningshantering : Kartla?ggning av dolda kostnader kopplade till ineffektiv ritningshantering inom byggindustrin
This report, written by Ma?ns Ridze?n and Jonas Stenberg, presents the thesis carried out the spring of 2012. The authors met the first time in 2008, when they started their studies at Uppsala University. Since then they have completed various projects, both within and without the university. This study is based on a theory that was first conceived when Jonas Stenberg did his internship in the summer of 2010.
Vad ska man mäta för att veta? ? en studie av resursfördelningen inom Stockholms stadsbibliotek
The purpose of this master?s thesis is to study resource allocation among district libraries within Stockholm?s City Library (SSB) on three different occasions ? 1996, 2001 and 2005 ? and to examine whether there exist any inconsistency between the state of the allocation of resources and what might be considered reasonable. During the course of the study, it became apparent that some measurements are more relevant than others when determining whether the allocation of resources is reasonably fair. The most relevant ratio is the share of net cost per capita in relation to population and the population?s composition of children, youngsters and persons with foreign background as a result of relevant political governing documents giving priority to these three groups.
Automatisk lockmekanism : från idé till prototyp
Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.
Restvärmeåteranvändning från absorptionsvärmepumpar : en kartläggning av möjligheter och begränsningar vid Vattenfall Värme Uppsala Block 5
Vattenfall district Heating power plant in Uppsala produces district cooling with absorption heat pumps which leads to a large amount of waste heat that has to be cooled with evaporative cooling towers. The Environmental Court has ordered Vattenfall to survey the possibilities to recover the heat, which is the focus of this thesis.The study begins with an overview of the system, and conditions and limitations for waste heat recovery is examined. In the next step alternatives to recycle the heat is evaluated, either by direct recovering or by upgrading.First, the technical possibility of each alternative is discussed, and then the operation time and the amount of recovered heat is calculated. Those alternatives which are possible are brought further to an economic analysis.The cost of investment for each alternative constitutes the basis for a present value analysis. The results are put together in a table where the total amount of recovered heat is compared with the present value for the different alternatives.
Underhållsarbete på krafttransformator : En studie på genomförande av underhållsarbete i transformatoranläggningen med optimeringsförslag.
This report is the result of a project in the course Independent Projekt in Molecular Biotechnology at Uppsala University during the spring of 2014. The foremost purpose of the course is to give students the opportunity to carry through exstensive work in a project environment. This project was formed based on a comission from the biotechnology company SweTree Technologies, and the goal has been to compose a summary of the different techniques and methods that exist in the field of mass propagation of trees through the method of somatic embryogenesis.The project group has obtained information about the area mainly throgh reading patents, trying to find key components and bottlenecks in other companies? somatic embryogenesis technologies. This paper is divided into different sections, containing the patents of the automation of different steps in the process.
Biblioteksassistent: En yrkesroll i förändring
Little attention has been paid in the literature to libraryassistants in Swedish public libraries. In this bachelor thesis,the professional role, work duties, career prospects and statusof library assistants are examined at two public libraries.Because of a scarcity of published information on thedevelopment of this profession in Swedish public libraries,retired library assistants, as well as currently employedlibrary assistants, librarians and a library head wereinterviewed.Since the ?80s, work duties of library assistants havechanged, with a reduction in some of the more manualaspects of library work, the development of new duties and,overall, an increasing similarity in the duties performed bylibrary assistants and librarians.Additionally, the public perception of library assistants as acategory distinct from librarians was investigated bydistributing questionnaires to library patrons. Contrary toexpectations prompted by statements in the literature, asubstantial portion of visitors was found to be aware of thetwo separate categories.Library assistants at Swedish libraries have no careerprospects, unless they undertake studies in their own freetime and at their own cost, and obtain a librarian degree. Adifference between the situation of library assistants inSweden and corresponding professional categories in a fewother countries is that, at present and for several years, noformal education for library assistants has been available inSweden.
Jordbruksdränering, kostnader och genomförande :
Underdrainage is a costly investment but often a necessity to maintain rationalized plant cultivation, one can also see underdrainage as insurance to successful plant cultivation. Late ripening crops, low yield and difficult tillage cultivation are examples on an insufficient drainage. (Kvarnemo 1983) A drained field rise in land price and the scheme of the tiled drains is seen as a value item.
The interest for underdrainage among the farmers follows with shifting economic situations within agriculture and has for long time been low.
A big part of the Swedish tiled drainage systems is since 1930 and ahead. Many of these tiled drainage systems need to be replaced or complemented. The life length of one tiled drainage system varies with maintenance but can still remain in good function after 75 years with correct management.
Tryckt eller elektroniskt? Bibliotekariers användning av referensverk på svenska folkbibliotek.
The main purpose of this Masters thesis was to examine how the Internet and other electronic sources have affected public librarians use of printed reference sources. During the last couple of years the use of the electronic sources - in particular the Internet has become more established in the Swedish public libraries. Our aim was to examine if and how this has affected the use of the printed reference sources. This has been examined on the basis of the following factors: the gender and age of the librarians and how long they have served in the library. We also examined if the size of the library affects the use of the printed and the electronic reference sources and also which factors that are most important when librarians acquire reference sources.
Turkiet och EU : En studie i turkiska medborgares förhållningssätt till det europeiska integrationsprojektet
Euro barometer surveys show quite an astonishing change in Turkish opinion towards European Union. In 2004, 73 % of the population considered EU as a good thing. In 2008, only 49 % were of the same opinion. At the same time, skepticism towards European integration is explained differently in earlier research. Some scholars claim that partisanship may explain attitudes of citizens better than ?cost and benefit? approaches.
Partneringupphandling inom anläggningssektorn : Kommunernas intresse i Mälardalen
Partnering is a collaboration method where the contractor and the client work together, based on a mutual trust towards each other and with a common goal for the project. The method originates from the United States where it was early adapted by the U.S. Army Corps of Engineers. It later spread internationally where the United Kingdom and Denmark were early in Europe to see the potential with partnering, to help aid with the issues they were having where construction projects kept running late, going over budget and lacked in quality. By using partnering you can achieve a shorter building time, improved work relationships and enhanced efficiency and cost effectiveness.
Lantbruksföretagets utveckling av ny verksamhet : en studie av fem lantbruksföretag
The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.