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10142 Uppsatser om Should-cost analysis - Sida 25 av 677
Hur doftar parfymreklamen? : En Studie i hur man kommunicerar doft genom bild i parfymreklamen
With the help of image analysis and scent theory, we have made an analysis that explains how the perfume smells in advertising. There are many different factors that play a role in our perception of smell by image. We have found that using the connotations we can get a sense of the scent. What helps us along the way, the colors, the women and the environment. From this one different conclusions are mad and we create a scent sensation..
Att flyga eller inte flyga : En kvalitativ intervjustudie om klimatengagerade personers syn på flyget
Antalet flygresor har ökat markant i världen de senaste decennierna. Detta har medfört en ökning av flygets koldioxidutsläpp som därmed har gett en ökad påverkan på klimatet. Forskning angående människors syn på och uppfattning om flyget är relativt ny och forskning rörande ämnet är mer förekommande idag än för ett decennium sedan. Tidigare undersökningar är dock i stort sett eniga om att människor, både miljömedvetna och icke-miljömedvetna personer, inte tänker ändra på sina flygvanor och flyga mindre på grund av flygets klimatpåverkan. Denna studie undersöker klimatengagerade personers flygvanor och vad de har för syn på flyget och flygets påverkan på klimatet.
Empirisk undersökning av aktieindexobligationer : Till vilken grad tar innehavaren del av underliggande index avkastning?
The purpose of this essay is to evaluate stock index bonds return to risk ratio in order to investigate to which degree an investor in a stock index bond take part of the underlying index return and what the investor must pay for the security of not losing his funds. In order to carry out this evaluation an average return per year and the Sharpe ratio will be calculated and a mean- standard deviation analysis will be made. All investigated stock index bonds are based on a Swedish underlying asset.The results show that the stock index bonds haven?t generated a higher risk adjusted return than its underlying asset. The stock index bonds took part of 57 % of the underlying assets return, and the loss of 10 percentage points per year for the stock index bonds compared to its underlying asset can be seen as the cost for the guarantee a stock index bond gives..
Utvärdering av ett större bergvärmesystem i en flerbostadsfastighet som har konverterats från fjärrvärme
This master thesis is an in-depth study of an existing heating system at a household cooperative in Uppsala that has been converted from district heating to a bedrock heat pump system. The study focuses on an economical system optimisation of the building?s complete heating system. The aim was to determine how well a heat pump system in large buildings actually work, find out possible ways to optimize the existing system and point out important system parameters for new heat pump installations in larger buildings.The project points out a possible energy cost reduction of 45 % without investment and further cost reductions with equipment investments. A reduction by 30 % is possible by improvements in the regulation system and 15 % is possible by maintaining the brine system.
Kartläggning av energiförluster : gällande klimatskal och ventilation för Stora Enso Timbers Pelletsfabrik i Grums
Due to recent legal enactments regarding carbon dioxide emissions, the car industry is facing higher demands. An effective way of reducing these emissions is to minimize the weight of the vehicle. This thesis constitutes a feasibility study on whether or not it is applicable for the car industry to utilize an inner floor structure comprising composite materials. The principal was the projectSåNätt, in which the main participant was Volvo Cars Corp. In consultation with a reference group, consisting of delegates from the industry and KTH, a specification of requirements was produced.
Kaos eller ordning? : Ambulanssjukvårdens organisationskultur. En fallstudie
This case study has its starting point in an unpublished study where the results showed that there is a conflict between the leadership and the employees in a private company. The conflict is identified as a result of the company leadership is steering for cost savings and efficiency The aim of this study is through analysis of the open questions in a quantitative survey describe how the staffs attitudes and culture is affecting the leadership of the organization. The ideological aspect is very clear and through the aspect of the structural differences between the public and private sector makes it possible to identify the staff?s social rules, ideology and group norms. These are shown to be in conflict with the economical perspective of the private sector.
Bestyrkande av hållbarhetsredovisning : kostnad & nytta
Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.
Värdekedjeanalys av returflöden på Scania : Fallstudie på marknaderna i Sverige, Tyskland och Benelux
Today Scania give a high priority to the continuous improvements on the quality of their vehicles. To follow up the flaws in product quality, which are recognized by the repairs at the local workshops, material requests are carried through to be able to analyze the defects at the plant in Södertälje ? in purpose to improve the product quality. The material requests are also carried through to compensate the workshop for their expenses and to check that they are working according to the company?s warranty manual.Due to local routines and different distribution structures at the different markets the lead times and the costs caused by the flow of material are hard to estimate.
Lokal logistikoptimering för ENA Energi i Enköping
The cost for forestry logistics in Sweden is about 25 percent of the total cost of getting the raw material to industry (Anon., 2010). There might be much to gain by taking a look at your supply chains on the logistic side in your company. In this report the logistic chains by Mellanskog for ENA Energi AB in Enköping has been looked in to. ENA Energis plant is a combined power and heating plant and about 99, 5 percent of their fuel consisted of bio energy in year 2009 (ENA Energi, 2011, länk A).
The main purpose with this report is to look at three questions:
1. How does the supply chain look today? From forest to industry.
2.
Verktyg för värdering av miljöpåverkan vid investeringar i det svenska elstamnätet
During the period 2009-2013, investments in the Swedish national grid increase by a factor of ten compared to previous years. In order to fulfil their mission to manage the national grid in a safe, efficient and environmentally sound way, Svenska Kraftnät (Swedish National Grid) needs to take all these perspectives into account while planning new investments. To compare and relate perspectives of technology, economy and environment the same yard stick must be used. That yard stick is commonly money. A problem arises however as environmental issues are difficult to price.The purpose of this master?s degree project was to develop a tool for evaluation of environmental impact related to investments in the Swedish national grid.
Think Clearly Outside The Bottle! : Hur kranvattnets kommersiella värde kan höjas
Due to the fact that bottled water has negative impact on the environment,Elite Hotel hasdecided to stop serving bottled water in their restaurants. Since Swedish tap water is regarded tohave great quality,Elite Hotel wants to look at the possibilities to carbonate their own sparklingwater and serving it in fancy carafes. This Master of Science thesis is about constructing a costefficient water carbonator system that suits Elite Hotel?s need specification. This thesis alsocovers other water refinement criteria.The work has been divided into three parts.
Timeliness cost for agricultural sprayers : weed control in cereal crops
Evaluation of machinery costs is necessary for selecting appropriate farm machinery. Timeliness cost due to untimely operations is an important component of machinery costs. Timeliness costs can be high for crop sprayers, since pesticide application must be carried out within a short time interval. This Master thesis investigated the timeliness cost and the probability of a suitable workday for spraying. Timeliness factors were estimated for four different crops (oats, spring wheat, winter wheat and barley) using historical weed trial data.
Ny fast förbindelse mellan Helsingborg - Helsingör.
Specialarbete, 15 hpSvenska som andraspråk, SIS 133VT 2012 Handledare: Håkan Jansson.
Försäljningsomkostnader
Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall. Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler. Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern. Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition.
Finansiella garantier - en möjlighet att säkerställa ett miljömässigt omhändertagande av uttjänta produkter
Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.