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1933 Uppsatser om Simplified annual financial statement - Sida 61 av 129
Projektering av ett småhus samt ekonomisk jämförelse av värmesystem
Design of a house requires knowledge of both technology and economics. Heating and ventilation shall be designed, costs are calculated and estimated and requirements must be fulfilled. Which heating system is to be elected is also a difficult choice, especially with rising energy prices as a factor.The choice of energy system is not always given, because it depends on several factors. Below is a comparison between district heating, geothermal heat pump and electric boiler from an economic standpoint. In a previous report appears district heating and geothermal heat pump as the best options.
Valet och kvalet kring kapitalstrukturen : om kognitionens inverkan på finansieringspolitiken
Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.
Surveillance of Geomyces destructans in Swedish bats and Bat Hibernacula
White-Nose Syndrome, WNS, is an emerging fungal disease in the Northern American bat population causing mass mortality in infected hibernacula. Geomyces destructans is a newly discovered psychrophilic fungus causing WNS but the pathogenesis and epidemiology of the disease is not yet fully clarified. Geomyces destructans has been found in Europe but has not been a cause of mass mortality there. This study is the first investigation done to see if G. destructans is present in Sweden.
Shared Service Center : en fallstudie av TeliaSoneras Financial Services
Denna uppsats beskriver fenomenet shared services, varför företag satsar på shared service centers (SSC) och hur de går tillväga när de designar dem. Studien har genomförts med hjälp av en litteraturöversikt och en fallstudie av TeliaSoneras nu pågående implementering av ett shared service center, FSS. Fallstudien består av fyra intervjuer och en genomgång av TeliaSoneras egna informationsmaterial och medarbetarenkäter. Litteraturöversikten visar att shared services utlovar väsentliga förbättringar av ekonomifunktionen och besparingar, att det finns en stor tilltro till dessa löften men att det saknas underbyggda bevis för hur stora besparingarna egentligen är. Designen på TeliaSonera FSS visar sig följa litteraturen relativt noga, förutom vad gäller placering.
Servicemötet : En studie om vilka brister och förbättringsmöjligheter som finns i servicemötet mellan säljare och kund
In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.
EKONOMISTYRNING I EN MOTORVERKSTAD: En analys av centralt ställda krav ur ett operationellt perspektiv
The purpose of this thesis is to analyze the design and function of an engine production management?s control system and its intended function, and to contrast it with the present management control systems in use on an operational level. Interviews conducted with employees from all levels of the engine production are the main source of this study?s empirical foundation. Information has also been gathered from relevant written material such as annual reports, internal documents etc.
Värmepumpars inverkan på elkvaliten
Modern technology and fast development of heat pumps, the hunt for savings in energy consumption and the strive for environmentally friendly energy sources, convenience, and financial profit, have made heat pumps a reasonable alternative for the heating of houses.When the heat pump starts it will consume a considerable amount of current, which may result in a short-lived voltage-drop if the power grid is weak compared to the start-up current.The company Fortum Distribution which owns and administrates electrical network is interested in an investigation that deals with heat pumps affect on the quality of electricity.The purpose of this investigation is to study fast electrical fluctuations (flicker) as a result of start-up currents for single as well as multiple heat pumps on the same electrical station and from this evaluate whether there will be any problems installing heat pumps..
Tolkning av dubbelbeskattningsavtal : mot bakgrund av OECD:s föreslagna ändringar i kommentarerna till artikel 5.1 i modellavtalet
In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.
e-infrastruktur som stöd för hemtjänsten
The annual cost of home care services of transport in Falun/Borlänge, is now at 31 million kronor. It is clear from previous research that it is possible to reduce these costs through a restructuring of the existing home-help service. The restructuring aims to have a higher proportion of older people, who are in need of care, to live in special accommodation, in order to reduce transport costs. Therefore there is a need for systems that allow home-help service to plan their operations in such a way that transport is working as efficiently as possible. Through better planning, there are profits to be done.
Vilka möjligheter har barn till fysisk aktivitet i fritidshem? : En intervjustudie
This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.
Hållbarhetsredovisningens budskap : en komparativ studie av Vattenfall och E.ON
Companies today are expected to communicate their responsibility to the world around them. Society?s expectations differ and stakeholders are demanding that companies act responsibly on matters related to climate, work environment and human rights. The purpose of sustainability reports is that companies should measure, present and take responsibility in relation to their internal and external stakeholders. It is intended that a reasonable picture of the company's sustainability performance should be communicated, containing both positive and negative effects.Companies efforts with sustainability issues is industry-dependent and industries with significant environmental problems perform the most advanced environmental statement.
Konst och exil : En undersökning av Shirin Neshats fotografi och videokonst i relation till exil
The Iranian artist Shirin Neshat has been living in self-imposed exile since the late 1970s, as she chose not to return to her home country following the ?79 Islamic Revolution. Through her works Neshat examines Iran before and after the revolution and follows political and civil transformations through strong photographs of women in her country of birth. My own use of the term exile deals with the analysis of the state of exile in relation to artistic work as a globalized and underlying motivation for art and artists. The new definition of exile is analyzed in relation with the artist?s photographs and the verbal and visual statements.
Mode bakom kulisserna: - Praktik och förutsättningar för snabbhet och flexibilitet i inköp
Purpose: To explore the purchasing function, mainly the supplier selection activities, in the fast fashion apparel industry. The purpose is 1) to explore the criteria associated with supplier selection for fashion products, and 2) to analyze the purchasing activities in order to find characteristics and trends which are considered to be strategic for the buying company. Method: The empirics consist of qualitative interviews with employees with responsibility for the companies' purchasing activities, as well as information gathered from articles, annual reports, and company websites. Result: The study indicates that qualitative criterias have increased in importance, and have become an important part of supplier selection for fashion goods. A number of characteristics where identified as important for purchasing fashion goods, which can affect choice of supplier; examples are increased collaboration, increased re-buys and increased use of logistics services.
Framtidens avloppsvattenreningsverk ? en modern energiproducent : En fallstudie av Himmerfja?rdsverket
In a sustainable society the use of renewable energy and recycling of materials is of high importance. Wastewater treatment plants use large amounts of energy in the processing of wastewater. This study seeks to evaluate wastewater as an energy resource and to examine treatment plants potential to become sustainable energy producers. The study is based upon the internal processes of Himmerfja?rdsverket.
Utveckling av nytt koncept till processmaskin
Metso Paper offers a front-running range of solutions and services for the pulp and paper industry. At the baling unit, design solutions are developed for manufacturing and handling of pulp bales. The machines are continuously developed to satisfy customer needs. One big step in the development of the baling line was to remove hydraulics from the machines and replace it with electrical motors and pneumatics. This was not done on the folding machine which is still driven by mainly hydraulics.