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Ökad vinstpotential genom styrning av kunders beställningsmönster - En fallstudie på Oatly AB
Degree project in Logistics, 30 credits, The Business Administration and Economics Programme, Linnaeus University, 4FE05E, Spring 2013Authors: Ida Nilsson & Malin Skacke Tutor: Peter Berling Examiner: Helena ForslundTitle: Increased profit potential by controlling customers? ordering patterns -? A case study at OatlyBackground:Oatly manufactures and sells oat-?based products and deliveries are today carried out through an external distributor. The company is going through a re-?organisation and will in the future be managing stock keeping and planning of deliveries with their own resources. The customers? present ordering frequency and volume differ substantially, leading to unnecessary costs.
Optionsprogram ? Vem tjänar på det?
Optionsprogram har sedan 1990-talet blivit en allt mer tillämpad form av ekonomisk kompensation i företag. Orsaken till varför denna kompensationsform blivit allt mer populär är för att undvika intressekonflikter som kan uppstå mellan aktieägarna och VD eller övriga anställda.Informationsassymmetri är grundproblemet i denna intressekonflikt, som uppstår i situationer då VD eller andra anställda innehar information om företaget som aktieägarna inte har tillgång till. För att undvika intressekonflikter och för att skapa en intressesammanslagning används optionsprogram för att säkerställa att VD eller anställda arbetar i enlighet med aktieägarnas vilja. Inom vetenskaplig forskning har detta område studerats flitigt och där bland annat nyttan av optionsprogram har ifrågasatts. Forskning på området har också visat att marknaden reagerar positivt när ett optionsprogram introduceras.I denna studie har därför utgångspunkten varit att undersöka vilket utfall optionsprogram har haft och vilka skillnader som går att finna beroende på till vilka optionsprogrammen riktat sig till.
IAS/IFRS : ett regelverk för alla?
Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.
Att spara eller inte spara? : En kvantitativ enkätstudie av informationslagringssystem för vetenskapliga artiklar
Abstract PurposeThis thesis aims to focus on how master students administer scholarly articles after they have found them. The purpose of the study is to detect how and to what extent people administer their articles from a personal information management-perspective (PIM).MethodTo answer the research questions, a web-based questionnaire survey was distributed which was announced to around 2,000 master students from different universities in Sweden. Most of the items in the survey focused on individual storage methods. The respondents were asked to rate the frequency of their different information administration behaviors on a seven level Likert-type-scale. Subsequently, items concerning specific information administration behaviors were posed, followed by questions on the respondent's sociodemographic status.
Shelter use of horses during Swedish summer in relation to weather conditions and insect abundance
Outdoor housing of horses? best fulfils the horses? need for physical activity and it is an alternative to the more cost and energy demanding indoor housing in stables. Furthermore, if outdoor housed horses have access to shelter they can generally cope well with adverse
weather conditions such as high or low ambient temperature, heavy rain or strong winds.
In this study, the daytime shelter-seeking behaviour of three groups of horses housed outdoors was studied during the summer. The aim was to evaluate whether shelter use is related to weather variables (e.g., ambient temperature and wind speed) and insect harassment.
The shelter-seeking behaviour was studied for three different groups of horses: Group 1) eight individually housed horses in paddocks that had access to three different shelter types (C: closed on three sides with roof, R: open on three sides with roof, W: closed on three sides without roof), Group 2) 25 group housed mares with foals on pasture with access to shelters
C, and Group 3) ten mares without foals on pasture without access to shelter. Each group was studied for eight days.
Praxis inom hållbarhetsredovisning 2010 : Undersökning av svenska företag noterade på Stockholmsbörsen
Problem formulation: The awareness and importance of Corporate Social Responsibility (CSR) is growing within both corporations and society at large. The corporate progress in sustainable development can be both profitable and essential for the potential to compete globally. The value of sustainability reporting may differ between industries and companies of different sizes. The demands for sustainability reports are expected to increase. By 2010, no previous survey on sustainability reporting practices had been conducted within Swedish corporations. Purpose: The aim of the current study was to examine sustainability reports within Swedish corporations during 2010 and to compare the findings with preceding surveys to determine differences over time and between corporations.
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.
Utfodring i finmaskiga hönät : hästens ättid och skötarens arbetsmiljö
Horses are by nature herbivores, specialized on grass, and graze during the main part of the day. The horse has neither changed this basic behaviour nor the function of gastro-intestinal tract, when the horse was domesticated by man. A horse on pasture has an even production of saliva and gastric acids. The buffering effect of the saliva makes the pH in the stomach above four throughout most of the day. With abnormal long breaks of eating, the pH may decrease, causing an increased risk of gastric ulcer.
Omloppstid för returenheter
Cycle time has a direct influence on number of returnable crates needed and therefore a crucial parameter for cost structure and pricing of the user fec in the pool system.For providing the growing market, number of crates has to increase as well as the utilization of existing crates. To accomplish this aim, cycle time for the whole supply chain has to be fully unravelled and understand.The purpose is to map cycle time and stock movements, to see how, where and when crates are being used in the supply chain. The goal is to make a method of cycle time calculation, together with suggestions of improving the pool system and decrease cycle time.The study has been a combination of qualitative and quantitative research and comprises the three biggest wholesalers in Sweden; ICA, Coop and Axfood. Furthermore have 65 grocery shops, connected to the wholesalers, been investigated and mapped.The study has come to a conclusion that cycle time for an average returnable crate is 19 days. The full-size and half-size crates have a bit longer cycle time, 21-22 days, while Dual Height-crates and shallow haif-size crates have 17-18 days.
Användande av avskjutningsstatistik i förvaltning : påverkar tidigare jakt CPUE?
In fisheries, there is a long tradition to use catch data when evaluating changes in the stock and effects from harvesting. It is a common practice to use Catch Per Unit Effort (CPUE) as an index of population size, and several studies have investigated the properties of CPUE in relation to population abundance, spatial distribution and efficiency of gear. In research, catch rate on trap-transects is used as an index of abundance for wildlife species but CPUE is rarely applied as a tool in harvest management.In 1993, more than 60 000 km2 of the state managed mountain range in Sweden was opened to the public for small game hunting, under the responsibility of the county administrative boards in Jämtland, Västerbotten and Norrbotten. The total area is now divided into 332 hunting units (median=73 km2) and an internet based system is used to administer licences and reporting bag statistic. Each hunter has to register the results within two weeks after the hunt.
Flödesanalys hos Anders Karhner AB
Denna rapport har utförts hos Anders Krahner AB i Skillingaryd som ingår i koncernen Proton Group AB. År 2005 omsatte Proton Group 920 mkr med 730 anställda medan Anders Krahner omsatte 160 mkr med 90 anställda. Anders Krahners kunder finns främst inom fordonsindustrin.Syftet med rapporten är att studera om möjlighet finns att optimera produktionsflödet för två artiklar i befintliga lokaler. Genom att studera vad som påverkar genomloppstiden för artiklarna negativt kunna ge förslag på hur detta kan förbättras. Frågan är om detta kan ske i dagens lokaler eller är nybyggnation enda sättet att effektivisera produktionsflödet.
Environmental variables determining the occurrence of Cladonia parasitica and Hertelidea botryosa, two boreal lichens confined to wood
Biodiversity is essential for human well-being and it is defined as the genetic variation within species and the variety of species and ecosystems. Biodiversity provides several ecosystem services which are necessary for human beings but there are different threats towards the
biodiversity. The biodiversity linked to the forest in Sweden are threatened, about 50 % of the red-listed species in Sweden are associated with forests. This is linked to the commercial exploitation of the boreal forest in Sweden which started 200 years ago. The forestry the last
50 years, with clear-cuts, have contributed to a fragmented forest landscape.
Lagerstyrning vid varierad efterfrågan : minimering av lagerförings- och ordersärkostnader
SammanfattningSyfte - Syftet med denna studie är att bidra till ökad förståelse för hur lager kan styras när varierad efterfrågan förekommer. För att uppnå syftet är målet med studien att sammanställa processer som underlättar för lagerstyrning vid varierad efterfrågan. Detta möjliggörs genom att besvara följande frågeställningar:1. Vilka metoder för säkerhetslagerberäkning och lagerstyrning är lämpliga när hänsyn bör tas till varierad efterfrågan?2.
Aktivitet, läggnings- och resningsbeteenden, tillväxt samt renlighet hos kvigor i liggbås respektive djupströbäddsbox :
The aim of this study was to compare activity, lying down and getting up behaviour, weight gain and cleanliness in heifers in cubicles versus on deep-litter.
The study was conducted from autumn of 2005 until autumn of 2006 in a commercial organic dairy herd with 340 cows. In 2005 the farm rebuilt half of the young stock accommodation from deep-litter pens to cubicles. The experiment used 150 heifers of the breeds Swedish Red, Swedish Holstein and crossbreeds between these, all born on the farm. The animals were divided into three blocks based on breed and within each block they were sorted after increasing age. The youngest heifer in each block was randomly allocated to one of two groups, cubicle or deep-litter pen.
Simulering av kombinerade rundvirkestransporter och kartläggning av dess effekter på servicedimensioner
Genom den rådande utvecklingen inom svensk rundvirkeförsörjning, som går mot större och färre produktionsanläggningar, blir medeltransportavståndet allt längre. Detta ökar behovet av järnvägstransporter av virke och förändrar därmed de andelar som bil- och järnvägstransporter utgör av den totala virkesförsörjningen. Ytterligare påverkan på transportval åstadkoms av varierande järnvägsnät och industriplacering i förhållande till detta.
Syftet med denna studie var att utveckla en simuleringsmodell för att kartlägga effekterna av systemkonfiguration och omvärldsfaktorer på leveransprecision, lagernivåer och ledtider i massavedsförsörjning.
Metoden som användes var objektorienterad händelsestyrd simulering i kombination med linjärprogrammering. Styrningslogiken som användes baserades på systemstatus och tog beslut om allokering av transportresurser genom justerad schemaläggning av tåg, anpassningar i biltransporternas totala kapacitet samt omstyrning av flöden mellan industrier. Två system användes, baserade på järnvägens struktur för norra respektive södra Sverige.