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8194 Uppsatser om Time Driven ABC-kalkylering - Sida 36 av 547

Förbättring av värmeugn : Bottenförseglare för Tetra Pak's Gable Top förpackningar

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Byggnadsinvesteringsbedömning : En studie av 44 svenska kommuner 2011

Syfte: Syftet med studien är att undersöka och presentera vilka investeringskriterier som svenska kommuner använde år 2011 vid byggnadsinvesteringar, samt i vilken utsträckning extern hjälp vid investeringsbedömning och utförande av byggnadsinvesteringar användes.Frågeställning: Vilka samband fanns mellan investeringsandel per omsättning och i hur stor utsträckning beslutade byggnadsinvesteringar blev dyrare än beräknat?Vilka skillnader fanns mellan större och mindre kommuner med hänsyn till investeringsbedömningar i byggnader?I vilken utsträckning förekom samarbete mellan kommuner gällande byggnadsinvesteringar?I hur stor utsträckning anlitades extern hjälp med projektledning och kalkylering vid byggnadsprojekt?Metod: Studien är baserad på en webbenkätundersökning med 44 deltagande kommuner och en personlig intervju. Denna undersökning analyserades och jämfördes sedan med en referensram baserad på sekundära källor.Slutsats: Större kommuner behöver förbättra sina planeringar och kontrollera sina byggnadsinvesteringar i och med att investeringarna ofta är större och fler saker kan gå fel än för mindre kommuner.Fler kommuner borde samarbeta mer vid byggnadsinvesteringar för att på det viset kunna matcha byggföretagen vid upphandling.Kommunerna bör fortsätta kontrollera den externa hjälp de använder vid byggnadsinvesteringar och göra tydliga kontrakt..

Implementering av en ny chefsroll : Fallstudie av LRF-Konsult

As companies worldwide are in search of competitiveness and larger shares of the market, organizational change has become a key-factor to sustain a competitive edge. But as organizations consist of people, the human aspect of change is not to be disregarded. When change occurs, humans need time to find their new role in the organization, a process that takes time. In this thesis the authors ask themselves what an implementation process of a new managerial role looks like. To answer this question they?ve studied LRF Konsult.

Mer än ett pris - : En studie om information, uppfattningar och användning av internpriser.

Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.

Ekonomistyrning i elitidrottsföreningar : hur ser användningen av formella styrmedel i elitidrottsföreningar ut?

På senare tid har det ekonomsiska arbetet i elitidrottsföreningar blivit allt viktigare i och med införandet av exempelvis elitlicensen för elitidrottsföreningar. Användningen av olika ekonomiska styrmedel har pågrund utav detta blivit en viktigare aspekt för dessa föreningar.Formella styrmedel kan beskrivas som de styrmedel som föreningarna använder när de arbetar med de ekonomiska frågorna. Därför är denna studie inriktad mot just dessa styrmedel där uppsatsen har som syfte att först definiera de formella styrmedlen för att sedan förklara innebörden och betydelsen av dem för föreningarna. Slutligen kommer uppsatsen försöka skapa en förståelse för hur föreningarna använder sig av dessa styrmedel i sin verksamhet.De formella styrmedel som denna studie beskriver är resultatplanering, kalkylering, budgetering, prestationsmätning, benchmarking, processtyrning och belöningssystem. Dessa styrmedel har sedan blivit anpassade så att de passar in på elitidrottsföreningar istället för företag där det kan skilja en del hur användningen ser ut.Resultatet av studien hämtas från de telefonintervjuer som har gjorts med de olika elitidrottsföreningarna.

Spillmätning i konverteringen på SCA Hygiene Products

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Flödesplanering för nya artiklar vid Lear Corporation i Färgeland

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Riskkapitalbolags inverkan på risk för finansiell kris i portföljbolag: En studie av 53 transaktioner i tillverkningsindustrin

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.

Evaluation of lithium-heparintube analyses performance

Today, some kind of laboratory results is required for around 70% of the diagnostics and follow-ups for diseases. In many of the cases the time from sampling to a result is very critical. Therefore the discussion of how to improve this situation has begun. For many analyses serum has been the routine choice for a long time but now it is disputed. After blood collection in a serum tube it is essential to wait 30-60 minutes before centrifugation and analysis of the sample, a long time for someone in an acute state.

Vindkraft för uppvärmning

This final thesis contains three major parts, which all have been time demanding:* Designing and construction of a small wind turbine.* Designing and construction of an electrical system.* Thesis with fundamental facts about wind, wind power and design.The thesis contains basic theory in wind power and the energy systems it can be combined with. Different types of wind turbines, which components they consists of and important issues to consider when designing is also mentioned. In the end of this report the technique of our wind turbine will be presented. In the end you can also read about our experiences during the time of designing and construction..

Konstruktion av spoltorn för höj- och sänkbar överkorg till diskmaskin

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Sverigedemokraternas framgångar i kommunalvalen 2006 och 2010

This essay examines the recent electoral success of the Sweden Democrats (SD) in the Swedish municipal election in 2006 and 2010. By using statistical methods it aims to explain which of three contradicting theoretical frameworks best can explain how a populist radical right party could penetrate one of the most stable party systems in the world. The theoretical approaches tested in this essay are: a demand-side, an external supply-side and an internal supply-side approach. By using theoretically anchored proxies to determine the effect of the contradicting theoretical approaches this essay concludes that the internal supply-side explanation measuring the local party organizational ability of the SD had the most substantial effect when it comes to explaining their recent electoral success in the Swedish municipalities, as opposed to a more commonly believed demand-side driven explanation..

Kartläggning av preoperativa fasterutiner på tre vårdavdelningar

The aim of this study was to investigate for how long patients fast before thoracic surgery, plastic surgery and ear, nose and throat surgery, at the University hospital of  Uppsala, and what knowledge patients have about fasting and how they get affected by it. 30 patients were interviewed, 10 patients at each ward, according to a questionnaire. Data processing was performed with SPSS. There was no difference in fasting time for solids between the wards but the mean fasting time was 14 hours. In the thoracic ward patients fasted from liquids considerably longer than in the other wards.

Populärkultur på fritidshemmet : Hur påverkar populärkulturen innehållet i verksamheten?

This work is about popular culture in leisure. Teachers at leisure, on the basis of Education's governing documents working with developing an activity for students when applying the students' own interests. Although these councils are posted, several teachers around the country rejects certain activities or products that the students want to do or play with during their free time at the leisure time. Therefore the purpose of this study is to try to understand what teachers in leisure attitude to popular culture is and if they integrate the popular culture in there activities. To understand this, a qualitative study of interviewed teachers in various leisure was used.

Gjutet lagerhus

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

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