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4270 Uppsatser om Supplies of goods or services sold below cost price - Sida 49 av 285
Aktieindexobligationer : Småspararens Livbåt på Vägen mot Djupt Vatten?
The main purpose of the essay was to evaluate whether investments in index-linked bonds were suitable investments for smaller investors on the international finance market. To determine whether the index-linked bonds are good investments, the variables yield, cost and risk were used to measure the index-linked bonds against investments in stocks and funds. The reason for the interest in this subject is that investments in index-linked bonds have grown furiously the last few years. With the growth of the investments the criticism of index-linked bonds has also grown stronger. The critics? main point is the cost of the product, and they imply that investors can create their own index-linked bond and thereby avoid the bank fees.This study used a quantitative approach, because all the data of yield, cost and risk consist of numbers.
Verksamhetsstyrning: Utrikesdepartementets personalbostäder
The purpose of this thesis is to find means of control that secure cost efficiency regarding the accommodation for the employees on missions abroad of the Swedish Ministry for Foreign Affairs. Today the ministry?s cost for the employees? rented housing is 100 million SEK and there is a need of improvement in the control of these costs. A work method for organizational development will be used in order to reach the findings presented in the thesis. First we study the strengths and weaknesses in today?s control system.
Undersökning av avfallshantering i Stockholms innerstad
According to the European Union waste hierarchy, waste should first of all be minimized. Reuse and material and energy recycling come next. Lastly the waste should be thrown at the refuse tip. In the inner city of Stockholm waste handling can be done in various types of ways. The solutions vary as a result of the type of architecture of the building and its condition.
Agenda-setting, policyprocess & Kingdon : ? En studie av restaurangmomsen
What attribute affects salience on a political agenda? How come some reforms are implemented while others are not? These are essential and central questions for our society. Our society, our democracy and our everyday life are dependent of these factors; communication is the condition. In the 2011 budget from the Swedish conservative government, the question of lowering the VAT on restaurant- and catering services was the single most debated reform. This was occasioned from 2009 when the European Union allowed, for the first time since Swedish entry in 2005, a lower VAT on restaurant services.
Finansiell värdering av patent
The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.
Varför handla svenskt kött? : en konsumentundersökning
The background to the work bases on the consumers view around Swedish and foreign meat products, and how the attitude around the meat products is pursued in the shops.
The consumers request high meat quality and security . Many consumers value local produced and ecological meat products but the price is too high.
We have done verbal interviews with consumers on three different shops, where we asked questions and had dialogues around Swedish meat products where the consumers have told us their arguments and opinions about Swedish and foreign meat.
The result shows that the majority of consumers consider that it is important to know that meat is produce in Sweden.
Distributionsekonomisk optimering av dagligvaruhandelns lokalisering : förstudie till ett forskningsprojekt
The structure and performance of grocery distribution in Sweden has changed profoundly since the second world war. Increasing access and usage of the private car, in combination with an accommodating town planning has enhanced the exploitation of scale economies within distribution firms. There is, however, some ambiguity concerning the overall efficiency of the distribution system when the costs associated with travelling and purchasing performed by households are treated as an integrated part of the total distribution cost function. The purpose of this master thesis is to develop the foundation of a spatial optimisation model, which defines the most efficient distribution system. The underlying idea is that the optimal localisation and size of grocery stores is a function of economies of scale within the firms weighed against distributions costs within the households, such as transportation costs.
Grundläggning med cellglas : En studie av byggtid och lönsamhet
This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.
Enkätundersökning hos skogsägare inom SCA Skog Norrbottens Förvaltningsområde
This report has been done in collaboration with SCA Skog, Norrbottens Forest Management Area. The purpose of the survey is to try to find out what the forest owners who either live in Norrbottens Forest Management area or outside but has their forest holdings in the administrative area has the vision of SCA Forest and their forest services offered by the administration. But also to find out the presences of other timber buying players who procures timber in the administrative area. This study seeks to determine if there are deficiencies that may need changes or improvements to the prevailing conditions in Norrbottens management area.
The literature study is about how to design a questionnaire based on what you want to know and what to consider in order to eliminate the problem of constructing a questionnaire.
A questionnaire was sent to 400 randomly selected forest owners who have their forest holdings within SCA Forest Norrbotten Management Area. And of the 400, it was 181 respondents with 39 women and 138 men.
Stora markägares val av fastighetsmäklare
The work is conducted in cooperation with LRF Konsult. The data has been collected thru a survey involving 145 landowners in Östergötland. The study is aimed at landowners how owns at least 400 ha of land. The purpose of this study is to find out how large landowners choose brokers when they are looking to sell their property.
The purpose of this work is to find "larger landowners' needs / choices of Realtors. The questionnaire consisted of 16 questions, and asked to investigate the seller's most important factors when they select brokers.
Hundratusen rullar fram i Sverige : Det enda som stoppar rörelsehindrade är omgivningen
Service Design is a relatively new, unexplored and exciting phenomenon that through an interdisciplinary work methodology designs services. A discussion has been going on for a long time regarding whether there is a difference between products and services. Services are often classified as immaterial, heterogeneous, non-storable and inseparable in relation to products. A question that arises is if something specific characterises the work methodology used regarding service design. The aim with this paper is thus to explain the work methodology when working with service design.
Är plöjningsfri jordbearbetning bättre än konventionell plöjning? :
The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.
Det ekologiska valet : En konsuments väg till val av ekologiska livsmedel
This thesis examines the underlying components that affect consumer behavior regarding organic food. The thesis theoretical framework is based on Ajzen and Fishbein?s The Theory of Reasoned Action combined with theories regarding involvement and routine purchases. The empirical material is based on a desk research with 19 research papers between the years 1994 till 2009 and sales statistics over organic food. The thesis conclusion shows that the underlying components when looking at attitude towards conventional food are price, taste, expiration-date and healthfulness. While the components for involvement in organic food is the environment, personal health and supply.
Gårdsbaserad biogas på Nya Skottorp : utvärdering och optimering av anläggningen och uppgradering av biogasen
Biogas is an expanding sector within the broad field of agriculture and animal production. Small-scale biogas offers local combined power and heating production and the substrate is transformed into high-quality biological fertilizer. This bachelor thesis focuses on a pig farm in south-western Sweden, where biogas is produced from pig manure, evaluates and suggests ways of optimizing the process and investigates whether investing in an upgrading plant would be a feasible and more cost-efficient option. The results show that the biogas plant is working well, although the production differs from the original plans. This shows in turn that planning and examining the basic conditions before making the investment is of great importance, as well as monitoring and keeping detailed statistics of the running process.
När religion och djurskydd kolliderar : slakt utan bedövning
The fact that animals have feelings is something that is commonly agreed. Many authors showhow animals' views of their environment is quite similar with human views. Animals, whichare slaughtered without prior stunning, find the moment of slaughter unpleasant and stressing.This is shown in numerous of scientific studies. The cognitive ability of animals can becompared to how they experience feelings and scientists have shown how the structures in thebrain that involves feelings and cognitive behaviours in animals are very much the same asthe structures in human brains. Because of this, some scientists consider that behaviour inanimals can be directly interpreted into human feelings.Halal- and kosher slaughter comes from traditions.