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1710 Uppsatser om Overhead Cost - Sida 66 av 114

Ekologisk nötköttsproduktion i Gävleborgs län :

The objective of this study was to make an inventory and a potential analysis of the organic beef production in the region of Gävleborg, Sweden. A survey was conducted, where a questionaire was sent to all farmers in the region who had environmental subsidies concerning organic cropping systems in 2001. In total, there were 701 farmers, of which 46 % participated in the study. Three slaughter houses were interviewed to get their pictures of the development of organic beef production. The study shows that there are potentials and interests in the region to increase the production of organic beef.

Hälsoekonomi : Ur ett omvårdnadsperspektiv

Behovet av högkvalitativ vård i relation med begränsade resurser har lett till en utveckling av disciplinen hälsoekonomi, vars syfte är att uppnå en effektiv resursfördelning inom sjukvården. Då sjuksköterskan utgör en av sjukvårdens största resurser finns det forskning som visar att sjuksköterskor kan göra påverkan inom hälsoekonomi och uppmuntras samtidigt till en större ekonomisk medvetenhet. Syftet var att beskriva faktorer som kan ge hälsoekonomisk påverkan utifrån sjuksköterskans omvårdnadsåtgärder. En litteraturöversikt gjordes genom en systematisk sammanställning och analys av vetenskapliga artiklar. Resultatet visade att faktorer som patientcentrerat omvårdnadsarbete, patientsäker omvårdnad, bra samordning, personalsäkerhet i samband med omvårdnadsåtgärder samt eftersträvan av bra kompetens och kritiskt förhållningssätt, kan ge en hälsoekonomisk påverkan utifrån sjuksköterskans omvårdnadsåtgärder.

Ekosystemansatsen på landskapsnivå

The Convention on Biological Diversity (CBD) promotes the Ecosystem Approach (EA). In this thesis it is analyzed how the EA approach could be applied to regional management of coastal areas in Sweden. The aim of this report is to compare management for preserving biodiversity on a landscape level in two regional coastal areas in Uppsala and Västra Götaland respectively. In Uppsala, one of the plans consists of a previous nature reserve and in Västra Götaland, a Regional landscape strategy has been established. The ecosystem approach is used as a theoretical framework in this thesis.

Kulturprojektets karaktär : Perspektiv på ett lyckat resultat

Projects is the most common work model within the cultural area, but what is a cultural project? The definition of cultural projects is ambiguous. There are also no compiled information about what it means for culture to be pursued in project form. Scientific research about traditional project management and success criterias are wide-ranging. So is the scientific research about cultural studies and cultural policy.

Etanol : ett hållbart tankande eller ett kortsiktig tänkande?

Ethanol fuel is a biofuel, which been widely reported in the public debate and on the fuel market the last years. Ethanol is sold as both E85 and as a five percent admixture of all petrol sold in Sweden. Research studies on ethanol fuel often focus on environmental issues surrounding the production and utilization of ethanol as a fuel, and omits the private and business aspects of the subject. The purpose of this study is to illustrate the economics of ethanol as a fuel. How the Swedish market for ethanol is and how it evolved over time and what the future prospects are.

En sjuk kostnadsmätning

BAKGRUND Sjukfrånvaro är och kommer alltid att vara ett problem för företagen då den ärsvårt att undvika. Dock läggs relativt lite tid på att identifiera kostnaderna bakom sjukfrånvaro och då framförallt den kortsiktiga. Kortsiktig sjukfrånvaro orsakar mer kostnader för företaget än vad de flesta kanske tror då företaget måste kompensera den sjuka anställda om han eller hon är frånvarande.PROBLEMFORMULERING Hur kan man mäta ett företags kostnader för kortsiktig sjukfrånvaro?SYFTE Syftet med denna uppsats är att med empiriskt material och valda teorier beskriva hur man kan mäta kostnader för sjukfrånvaro i ett företag. Uppsatsen syftar att generera en kostnadsmätning gällande korttidssjukfrånvaron hos det studerade företaget.METOD Studien har genomförts med en kvalitativ forskningsmetod.

Doing Business in China - A Best-practice Model for Foreign Invested Small and Medium-sized Enterprises (SMEs)

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

Avgörande faktorer vid affärsutbyten med Polen : en flerfallsstudie inom miljösektorn

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

Livskvalitet hos personer som genomgått en total höftledsplastik - en litteraturstudie

The purpose of the study was based on scientific literature to describe the quality of life of persons who have undergone a total hip replacement. The method was a descriptive literature review. The results showed that pain was the most obvious change after surgery. Mild pain before surgery was strongly associated with mild pain after surgery. But despite less pain were experienced early, it took 1 year to achieve the full benefits of improved physical function.

Förmånsbeskattning av dispositionsrätter till tillgångar i fåmansföretag

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.

Framtagning av ett dimensioneringsverktyg för balkonginfästningar enligt Eurocode och ETAG.

The purpose of this paper is to standardize and simplify the design work on a few specific types of storage brackets for balconies. The company Balco AB had the wish to simplify the design work in the preparation of attachments to their balcony structures. This would be done by a calculation matrix that could be produced which then in turn could be used for each new project by the company. The design work behind the development of these fittings at each new project is costly both in terms of time devoted by each calculation but also the cost of the time. The purpose of this report is that in a systematic manner, a calculation matrix can be created that then the company instead may follow from each new project.In carrying out the project used HILTI calculation program, which was provided by the company HILTI.

Lönsamhet i att avverka virkesrik fastighet innan försäljning

The purpose of this study is to find out the viability in performing final felling in stands with high timber volume or if it´s more profitable to leave these stands to the next owner. Will he or she pay more for the standing stock then the industry? The prices of forest-land have increased significantly over the last couple of years in Sweden and some properties seem to go higher than others. Is this because of higher standing stock volume or can a certain volume/hectare bring a higher price? Maybe a combination of both? This study is based on the the sale-statistics for 2012 from real-estate agency Areal.

Metodval i projekteringsfasen : Bostadshus Ljusbojen 1

This major project in Building Engineering has its focus on inquiring into what methods has been used in the planning process of the residential buildingLjusbojen 1. This project has been conducted in cooperation with Kadesjös Ingenjörsbyrå AB, an engineering contractor firm which also acts as the property developer. Initially several different general methods for planning residential buildings have been presented. After the methods from the process of building Ljusbojen 1 has been analyzed compared to the general methods presented in part 1. This shows what the determining factors are during the planning process; factors such as cost, quality, time management, know-how and environmental issues.

Vägval: kortast, snabbasteller hälsosammast : En försöksmodell i GIS för ruttoptimering och beräknad inhalation av luftföroreningar för cykelrutter

Cycling is one of the most sustainable transport modes available and it is widely promoted inmany urban areas. The health benefits from cycling has shown to be substantial, includingdecreased risks of diseases related to overweight and enhancing brain capacity. However, inurban areas cyclists can temporaly be exposed to high levels of air pollution, resulting inhealth risks as opposed to health benefits.The objective of this thesis is to develop a rasterbased test model in GIS that estimates theinhaled dose of air pollution for cyclists based on relative particle concentration in differenttransportation micro-environments. The method used is a least-cost path approach,calculating three different routes; shortest, fastest and least dose for four different trips withinSödermalm, Stockholm.The results show that the inhaled particle dose can be greatly reduced, 39% - 58% for three ofthe routes, by choosing the least dose route. One of the most interesting findings is thesubstantial increase of dose when high levels of particles are combined with uphill cycling.The conclusion for the thesis is that a raster-GIS model can be very useful for estimating doseof different air pollution particles and chemicals along cycling routes.

Standardisering av bakpanel.

HAFA Bathroom Group has given us the assignment to develop a standardized back panel for their bathroom cabinets. This cabinet is going to be applied to most of their current and future cabinet solutions. To this point, they have constructed unique suspensions-and back panels for most of their cabinet models. They have also been forced to pull wiring and assemble the cabinets differently because of factors like; position of the wall sockets, dimensions of the cabinets and their shapes.The company wants to distance themselves from their current solution, firstly because the cost of having manpower to design each individual suspension solution, secondly because they will save a lot of money when the manufacturing process requires a minimum of components to be constructed. As a result of this, the company can use their resources better to develop future products.The main idea is that the consumer isn?t required to change the suspension or back panel when they decide to buy a new cabinet.

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