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3305 Uppsatser om Standard Cost - Sida 52 av 221

Effektivisering av produkionsflödet för stora cylinderrör på Företaget AB

 This study was conducted in autumn 2008 on the Company AB, which is currently in a growth phase. The company manufactures hydraulic systems for the heavy vehicle industry and has annual sales of approximately 250 MSEK with 165 employees.The rapid growth and unchanged planning is the starting point for this report. It all began in 2005 when the company received an unusually large order. During this period, the first priority was to satisfy customers and all other focus was disregarded. This has primarily resulted in a messy production and long throughput times.

Förskolans inomhusmiljö ur ett genusperspektiv

My essay is about me and my colleagues who have come to realize that maybe we are stuck in old habits when it comes to preschool indoor environment from a gender perspective. The insight has enabled us now face the challenge of how to deal with and move forward with gender issues and the indoor environment. The reviews between us educators differ greatly, making it difficult start of a process of change, or development, of previous work in the preschool. The difficulties of working with gender in preschool is that we do not know how teachers influence or shape the children. We educators controls many times the children, both consciously and unconsciously and sometimes benevolence tend to instead become a takeover.

En analys av testprocesser med TMap som testmetod

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

Intäktsredovisning i tjänsteföretag ? En studie över olikheterna i intäktsredovisningen för onoterade tjänsteföretag med liknande tjänster

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Värdet av en krona : en samhällsekonomisk analys av ett högre bensinpris

Bensinpriset i Sverige har den senaste tiden stigit kraftigt och åsikterna går isär om huruvida detta ska uppfattas som positivt eller negativt för samhället.Denna studie kartlägger de samhällsekonomiska effekterna av ett högre bensinpris och studerar skillnaden i resultat mellan en oljeprisbaserad bensinprisökning och en bensinprisökning som grundar sig på en högre bensinskatt.I en cost-benefit kalkyl har effekter av ett högre bensinpris identifierats och värderats. Resultatet visar att en oljeprisbaserad bensinprishöjning är att uppfatta som negativ för samhället. Även en skattebaserad bensinprishöjning är dock negativ för samhället. En oljeprisbaserad bensinprishöjning åsamkar emellertid samhället en betydligt större nettoförlust än en skattebaserad bensinprishöjning.En marginalkostnadsberäkning har utförts som ett alternativt beräkningssätt av det samhällsekonomiska resultatet av de två olika bensinprishöjningarna. Marginalkostnadsberäkningen uppskattar den samhälleliga marginalkostnaden av en liter bensin till cirka 9,31 kr och att marginalkostnaden ligger under prisnivån bekräftar slutsatsen att ett högre bensinpris är negativt för samhället, då det, vid en bensinskattehöjning, leder till en situation där bensinpriset hamnar längre från det pris som är optimalt för samhället.

Förstudie för en vindkraftpark på Malmölandet i Norrköping : En undersökning av förutsättningarna för en vindkraftpark på ett sen tidigare planerat område

This is a feasibility study that examines various aspects of building a wind farm on Malmön in Norrköping. The feasibility study deals with interests of conflict, park design, electrical connections, production calculation, financial calculations and operating- and timetable.The report is divided into two distinct parts. First a theoretical part, which deals with conflicting interests, park design and electrical connections. Second a part with simulations dealing with production calculations, and financial calculations.Opposing interests are mapped so that problem areas can be found, and help put focus on the right places at a future environmental impact assessment (EIA). There are a number of areas where planners have to assess on an EIA, this thesis point on the most important areas.

Funktionaliteten i skogsmaskiners GIS-system

Holmen Skog is currently using a GPS-program called TraktInfo, originally developed within the company. They are now planning to switch to a new GPSprogram or allowing the contractors to buy other programs available from the logging equipment manufacturers. To be able to offer this flexibility, Holmen Skog needs to obtain information about the features offered by the different manufacturers in their specific programs, and also when the manufacturers are planning to start selling programs adapted to the new standard called StanFord2010. According to the study, the manufacturers are hesitant to StanFord2010 and there has also been a lack of clear signals from the customers and clients about what kind of different new features to include in the programs. The feature most frequently used by forest machine operators today is the option to keep record of the harvester?s path by creating a ?log plot?. This feature was not used to its full potential however, since only one out of eight of the forwarders included in the study had computers that were compatible with the harvester?s computer.

Jämförelse av kalenderöverföringsprotokollen CAP och CalDAV

Många av dagens elektroniska kalendrar och kalendersystem kan inte kommunicera med kalendrar och system av en annan typ, trots att de ofta använder sig av samma format för att beskriva händelser. Det är därför intressant att undersöka hur ett protokoll för kalenderkommunikation bör fungera och hur de förslag som idag utvecklas ser ut. Ett standardiserat kommunikationsprotokoll underlättar för användare eftersom de då har större frihet att själv välja mjukvara. Det underlättar även för utvecklare som kan undvika kostsamma misstag då de utvecklar applikationer till kalendersystem.Denna undersökning genomför en litteraturstudie av två potentiella kandidater till standard för kalenderkommunikation, CAP och CalDAV. Dessa två förslag undersöks och jämförs med avseendet att utvärdera kvalitén på design, säkerhet, prestanda, händelsehantering (event notification) och portbarhet.

Redo för reflektion? : en studie om ledarskapet i Trollhättans Scoutkår, Svenska Scoutförbundet

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

Implementation av Tin Can API : i e-learningsystemet esTracer

I många organisationer är minskade utbildningskostnader ett av de viktiga skälen för att använda e-learning. En av de metoder som används för detta är att dela inlärningsmaterial och information mellan olika system. På så sätt behöver samma material inte skapas om på nytt och analys av insamlad information blir mycket enklare. Sharable Object Reference Model (SCORM) har länge varit en standard för att återanvända inlärningsmaterial, men har med tiden blivit förlegad. E-learning utvecklas tillsammans med teknik och interaktions-möjligheter.

Skillnader mellan Swedish GAAP och US GAAP : väsentlighetsbegreppet och justeringsposter

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

En studie av sex ISA-system

On a request from the water sewage plant Gryaab in Gothenburg a power quality survey was performed. The voltages and currents have continuously been sampled in the incoming 10 kV substation HSP01 from April-August 2008. Power quality measurements were also performed in Gryaabs other 10 kV substation HSP04 fed from HSP01 and at the terminals of the induction motor IN_PU4040 of 1.3 MW which controls one of the four large inflow pumps to the plant. The reason for the latter measurement was due to registered negative transients each time the motor was connected to the grid. The cause of the transients could be explained by the coupling in the substation, the ageing of the motor which could result in damage of the bearings or resonance in the motor circuit which amplifies high frequency harmonics.

Relatinoship Building and Management - Aligning the Advertising Agency-Client Relationship

Title: Relationship building and management ? Aligning the Advertising Agency-Client Relationship Seminar date: 2006-01-13 Course: Bachelor thesis in Business Administration 10 Swedish credits. Authors: Ryan Eriksson, Louise Hagströmer, Peter Irinarchos. Advisors: Christer Kedström, Catharina Norén. Keywords: Relationship building and management, Transaction cost, Network theory, Resource based theory and Advertising agency.

Vindkraft och elbilar på Öland år 2020 : Är smart laddning av elbilar lösningen på ett framtida flaskhalsproblem?

The Island of Öland has one of the best wind climates for land based wind power in Sweden. An objective for the Island is to become self sufficient using electricity from renewable source of energy such as wind. There is currently 55 MW capacity installed on the Island and it is estimated that grid congestion will occasionally occur if more than 135 MW was installed.The aim of this thesis is to investigate he possibilities for load management by smart charging of electric vehicles, EV. The definition of smart charging is that the charging is done to some extent with an ICT-system, (information and communication technology) that correlates wind electricity generation to the charging of electric vehicles. The purpose is to avoid grid congestions on the sub-sea cable that connects Öland to the mainland because that in turn would curtail wind energy production.

Beräkningsverktyg för plattformar till seriekompenseringsanläggningar

ABB is one of the world?s leading engineering companies in power and automation technologiesand their solutions improve performance while lowering environmental impacts for energycompanies and industries. ABB FACTS designs equipment and plants for series and phasecompensation.This thesis has been performed at ABB FACTS on the Mechanical Design (DM) department inVästerås, Sweden. The purpose of the thesis was to develop and design calculations andsimulation tools for ABB FACTS?s standard series capacitor platforms.

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