Sökresultat:
1933 Uppsatser om Simplified annual financial statement - Sida 65 av 129
Utredning och förslag på ett nytt materialförsörjningssystem : Företagets egentillverkade komponenter
Zetterberg's Industri AB believe that capital and lead time will be reduced by implementing Kanban. Therefore, it was an investigation to prove that Kanban is an effective method. In this work a research had to be done to show how the material supply system looks like today and to explore the subframe components to see which components that are interesting from Kanban viewpoint. Previous orders of subframes were investigated. Therefore, it was a list of the various components of the previous orders for the subframe.
Speglingen av organisationers egenintresse i remissvar : En studie av yttranden över fyra av Statens Offentliga Utredningar
Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.
Solel och solvärme ur LCC-perspektiv för ett passiv-flerbostadshus
This master?s degree project concerns the combination of a multi dwelling passive house with solar energy for the generation of electricity and domestic hot water (DHW). Different alternatives with either solar thermal systems or photovoltaic (PV) systems are compared with two reference alternatives producing DHW from electricity or district heating. The economical comparison uses a life cycle cost (LCC) perspective based on the present value of expenditures for investment, energy and annual operating and maintenance.The energy yields from the solar energy systems were calculated by hand and with simulation software. Calculation and dimensioning of PV systems were carried out with a software called PVSYST.
Trapphus i träplattform för CBBT
Industrialization of construction is by some considered to be a solution to the building industry's problems about the lack of quality, high production costs, low productivity and poor environmental adaptation. Meanwhile, industrialized construction partly earned a bad reputation after the million housing program. As large-scale projects where promoted during this period, it worked very well to use the technique of construction elements. In the mid seventies though, criticism arose which claimed that the aesthetic qualities had been deprived in the corporates effort to make housing production as efficient as possible.Tyréns, Derome and CBBT (centre for building and housing in wood) cooperates in a development project to develop a building system for 4-8-storey buildings, consisting of three platforms: a technology platform, an IT platform and a processing platform. The technology platform consists of flexible, industrially built flat modules of wood and from this platform the subsystem stairwells, is broken out.
Musikens betydelse för individens identitetsskapande och sociala liv : - en kvalitativ studie av sex musikstudenter
ABSTRACTThe aim of this study is to analyze the aspects which have formed music-students? interest to perform music in various ways. Two of these aspects are family and school. Furthermore, -the study analyzes what music itself, and its performance mean in these students? social and personal lives.
Joint Venture inom finansbranschen : En fallstudie av samarbetet mellan Credit Suisse och Orn & Cie SA
AbstractThis paper intends, through a qualitative study to examine and analyze how a particular type of financial firms cooperate, and what this entails. The case study issue which shall be answered is "What does the firms Credit Suisse and Orn & Cie SA gain out of cooperating with each other?". By setting the general theories in the subject joint ventures, partnerships, against the empirical material gathered via interviews and data collection in Geneva, Switzerland answers to what the cooperation between the two parties has resulted in for the respective companies has been found. The survey shows that the prevailing model of cooperation creates significant benefits for the two companies.
Lärares syn på inkludering i grundskolans tidigare år
This study has examined how teachers in primary education with experience of inclusion look on inclusive education. The study was based on the concept of inclusion and how it is made possible in primary school. The study was conducted using semi-structured qualitative life-world interviews with three teachers in primary education with included pupils with learning disabilities in their class. The results show the complexity of having a pupil with learning disabilities in class. To interpret, follow and then assess under two syllabuses are seen as difficult.
Livespelningars organisering : Hur organiseras och styrs dagens liveunderhållning?
The purpose of our study is to provide a deeper understanding of the organization at alive concert. We want to identify and bring together different agents implicit knowledge and make it explicit. We contribute to the theoretical discussion by examining how liveconcerts are organized and why, what goals there are to participate in the organizationof the concerts as well as how the organization manage and control towards these goals.Our study is based on 15 interviews with different agents involved in the creation of liveconcerts. The study has shown that the organization of live concerts is similar to atemporary, imaginary organization because there is a temporary and implicit structure.Relationships are created by the agents? cooperation and customer relations with thesubcontractors.
Effekten av uteblivna miljöersättningar för anläggning av våtmarker
Environmental subsidies are used as incitements to farmers for development of sustainable land use. In 2014, applications for funding constructed wetlands were not available. This paper examines the environmental consequences of this lack of funding in one intensively cultivated region Skåne län, southern Sweden.A review of wetland applications between year 2007-2013 show that the average rate of applications has been 31 projects per year with a wetland size of 4,48 ± 1,61ha per project (mean±95% CI). Based on interviews, the result suggests that the lack of funding in one year leads to between 102 and 140 ha of constructed wetlands that is not built. This correspond to a total loss of increased nitrogen retention capacity between 6,0 and 91,7 tons/year and a loss of increased phosphorus retention capacity between 0,17and 2,1 tons/year in the drainage basins of Skåne.Further the interviews show that continuity of environmental regulations and funding is important for the farmers? interest in environmental measures.It is concluded that the total loss of increased retention capacity is small compared to the annual transport of nitrogen and phosphorus in the drainage basins.
Kulturarv som begrepp och realitet : En fråga om val, värde och politik i den offentliga sektorn
This paper examines the concept of heritage and which factors that determines how we evaluate and select what should be considered cultural heritage. This has been examined using a qualitative study involving interviews with seven people working within different parts of the cultural heritage sector. The purpose was to get a picture of what the public sector?s cultural heritage consists of and why so. The research question was: What gives the status of cultural heritage? This was examined by looking at further questions: What defines the concept of cultural heritage? Who decides what should be considered cultural heritage? What is significant when discussing cultural heritage? One conclusion is that the concept itself is experienced as diffuse but that the meaning can be summarized as the traces we leave behind to be preserved by future generations.
Spår av Senmodernitet: hur den sentida forskningen inom socialt arbete använder sig av teorier kring senmodernitet
The purpose of this study has been to investigate how frequently, and in witch ways, theories concerning the "late-modern" society are being used in the contemporary research of social work. My thesis is that theories concerning the late-modern society could be useful in social work research, foremost to shed light on, and broaden the understanding of, dilemmas and problems that are specific to the contemporary society. In the study I'm investigating all doctoral dissertations on social work written in Sweden between the years 2003 and 2006, and to execute the study I've applied a text analysis method in four steps. Simplified the four steps of the analysis can be said to investigate, if, how frequent, and in what way theories on the late modern society is being used in social work study. I'm also specifically investigating how problems exclusive to the late-modern society is being taken under consideration in the dissertations.In the analysis of my results I take a critical theory approach and I also discuss if theories on late-modernity is to be seen as a paradigm in the field of social work science.
Vilka skillnader medför implementeringen av IFRS-standarden?
Syftet med uppsatsen är att med utgångspunkt från redovisningsprofessionen tydliggöra skillnader mellan nuvarande redovisningsstandard och den kommande IFRS-standarden. Utifrån vårt syfte kan frågan ställas om hur implementeringen av IFRS kommer att ske? För att lösa detta problem har vi valt att strukturera upp uppsatsen utifrån ett internationellt, nationellt och ett företagsperspektiv. Vi har grundat våra analyser på intervjuer genomförda med revisionsbolag. Utifrån dessa analyser har vi sedan kommit fram till att professionen ser på internationaliseringen som en naturlig process i positiv riktning.
Kateterrelaterade urinvägsinfektioner ? brist på effektiva preventioner ? En litteratursammanställning
Background: Urinary tract infections caused by indwelling urinary catheters
causes unneccesay suffering among those it affects. These infections are also
financially straining on the health care services. It is therefore of
importance to gain knowledge about which evidence based preventive
interventions that have the possibility to reduce the risk for bacteriuria and
urinary tract infections among patients with indwelling urinary catheters. Aim:
This study aimed to compile available knowledge concerning i) if silver alloy
catheters does reduce bacteriuria in this patient group, ii) if aseptic
catheterization does reduce bacteriuria in this patientgroup, iii) which
routines for changing the urinary drainage bag reduces the risk of bacteriuria,
iv) which routine genital hygenic care reduces the risk of bacteriuria? Method:
Litterature was searched for in the data bases Cinahl, Medline and The Cochrane
Library using the data bases? thesaurius combined with OR/AND.
Forsmark 3 ?Ett Framtida Biobränslekraftverk?
Recent turmoil surrounding nuclear power as an energy source, especially since the accidentat Fukushima, has largely contributed to the debate of whether or not nuclear power should beused as an energy source. This study has examined the economic feasibility of replacingForsmark?s 3rd nuclear reactor with a bio fueled power plant, and find out how this could bedone.The power generation that has to be replaced is equal to 1170 MWe. To replace this, 6 largescaleCFB-boilers, each providing over 200 MWe, were necessary. In addition to this, eachboiler required their respective turbine sets, comprising one high-pressure-, and one lowpressureturbine with intermediate reheating capacities.Based on this, a rankine-cycle was modeled using the software EES, to be able to calculatethe total heat required in the power plant.
Faktorer som påverkar kapitalstrukturen i nordiska fastighetsbolag
The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..