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11894 Uppsatser om Total cost analysis - Sida 52 av 793

Alternativ: Om viljan att trampa ny mark

This essay revolves around the organization Mobile Art Production, MAP, and their artexhibition Street View shown on Kungsportsavenyn, Gothenburg two weeks in April 2010. Beingan alternative to traditional art institutions, MAP sets out goals for their activities and the aim ofthe essay is to examine whether the main goals of the organization were fulfilled through theexhibition. In Street View six Swedish artists participated with a total of seven artworks.The theoretical framework is formed using Arthur C. Dantos today classic essay ?The Art World?,Anne Ring Petersens definition of installation art and Nicolas Bourriauds term and bookRelational Aesthetics.

High Orbit Ion Cannon : Går det att skydda sig?

The development of productivity in the construction industry has long been at a steady state compared to the manufacturing industry. Studies have shown that, amongst other things, waste on construction sites can reach up to one third of the total production cost. This has been observed from different aspects, and change is forthcoming.This thesis aims to provide a foundation for an increased productivity at production sites of building bridges. It is primarily based on a field study at Skanska, at a bridge construction site near Grängesberg. Via continuous interviews with the whole production crew, construction workers and management, information on interference and possibilities of improvement at the work site has been documented.

Bibliotek - ett ställe där man lånar böcker : En undersökning av 12-åringars syn på vad ett bibliotek är, studerat utifrån deras teckningar, uppsatser, enkätsvar och intervjusvar

This master's thesis deals with how a school class of 19 students that are 12 years old,perceive the conception of the library and its activities, and how this can be studied by usingfour different approaches: analysis of the children's drawings, analysis of the children'sessays and analysis of their answers to questions in an inquiry and in interviews. Theories ofhow children learn, develop and perceive the world are briefly presented, as we11 as theorynecessary for the analysis.The four different techniques produced in general the same result; the children displayed thesame thoughts, knowledge and values in the drawings, in the essays, in the inquiry andduring the interviews. The children participating look upon a library as mainly a building,though sometimes also a room, where there are books..

Att säkra farmor - En komparativ fallstudie av kvalitet och kvalitetssäkringsarbete inom äldreomsorgen

The care for the elderly in the municipalities has recently seen the need for a formalized system for quality assurance. Under increasing demands for monetary efficiency while bound by law to retain acceptable standards in health care, there is need for efficient and at the same time quality-assured management. The municipalities often solve this puzzle by introducing systems and standards influenced by theory-clusters such as NPM (New Public Management), TQM (Total Quality Management) or other quality management theories.This essay focuses on how the public administration in the municipalities defines quality and designs and implements system for formalized quality assurance. Our basic view of organizations is institutionalist and our theoretical framework includes theories about quality, NPM and TQM..

Barns berättande och återberättande : En jämförande studie mellan enspråkiga och flerspråkiga barn i Sverige

I dagens globaliserade samhälle blir det allt vanligare att barn växer upp med fler än ettspråk i sin omgivning. Det kräver en ökad kunskap om flerspråkighet och vad somsärskiljer flerspråkiga barn från enspråkiga barn. Då de mätinstrument som idaganvänds i Sverige för att utröna om ett barn har en språkstörning endast är utformade förenspråkiga barn riskerar flerspråkiga barn att över- eller underdiagnostiseras. För attråda bot på den problematik som uppkommit i samband med diagnostisering avflerspråkiga barn och språkstörning har ett europeiskt forskningsnätverk bildats, kallatCOST Action IS0804. Syftet med nätverket är att kartlägga SLI (specific languageimpairment) hos flerspråkiga barn genom att koordinera forskning inom lingvistisk ochkognitiv förmåga över ett stort antal länder.

Jämförelse av frånluftsvärmepumpar

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.

An enriched arena for lamb - anticipation behaviour before entering the arena, effects of skipping the anticipation phase and effects of being denied access to the arena

This study aimed to investigate whether lambs show anticipatory behaviours in a holding pen prior to entering a known arena, whether the holding pen experience prior to the arena exposure affects their play expression in the arena and whether their behaviour (in home pen) is affected if arena access is denied. Twenty pair-housed male lambs (average 14 weeks old), were exposed, in chronological order, to five treatments. Holding pen treat-ment (HP-control): Each pair was led into a holding pen (2.7 m2) and remained there for 5 minutes before returning to their home pen (6 m2). Holding pen ? arena treatment (HP-A): Each pair was led into a holding pen for 5 min and then was allowed access into the arena (22 m2, containing two hanging chains, one ball and one platform) for 15 min before re-turning to their home pen.

Hur skall ni dela på notan? Han drack vatten, du champagne? : En fallstudie med fokus på kostnadsdrivarproblematiken i ABC

Bakgrund: Dagens industriföretag har ägnat mycket tid och tankeverksamhet åt att förbättra produktiviteten men i regel betydligt mindre till att beräkna enskilda produkters kostnader. Allt högre krav ställs på en kundanpassad produktion med differentierade produkter. Produkternas heterogenitet innebär även heterogen resursförbrukning och det gör det svårt att veta vilka kostnader en produkt verkligen orsakar. Inom ABC är det kostnadsdrivarens uppgift att koppla samman resursförbrukningen med produkterna. Valet av kostnadsdrivare kan ge stora effekter på produktens kostnad och visa att produkter som tidigare betraktas som lönsamma säljs med förlust.Syfte: Syftet är att beskriva och analysera problematiken kring val av kostnadsdrivare.Genomförande: En fallstudie har genomförts kring val av kostnadsdrivare vid Swedish Tissue.Resultat: Det finns inga optimala kostnadsdrivare utan en komplex avvägning med kalkylens syfte i bakhuvudet krävs.

Investeraravdraget : En ändamålsenlig lösning på den skattemässigt asymmetriska behandlingen av bolag finansierade genom eget kapital respektive lånat kapital?

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Patienters upplevelse av smärtbehandling efter en total knäplastiksoperation

Syftet med denna studie var att beskriva hur patienter som opererats med total knäplastik upplevt sin postoperativa smärtbehandling under tiden de vistats på en vårdavdelning.Studien har genomförts som en kvalitativ intervjustudie och analyserats med hjälp av innehållsanalys. Resultatet presenteras utifrån fyra kategorier som framkom under analysen: aktivitet, smärta, smärtlindring och uppföljning. Resultatet visade att de flesta deltagarna upplevt sin postoperativa smärtbehandling som tillfredställande och att den smärta alla upplevt är den som uppkommit vid mobilisering. De första stegen vid uppstigande och framför allt böjning av knäet är det som framkallat störst smärta. Den smärtbehandling som majoriteten av deltagarna har upplevt som väldigt god är den kombinerade metoden med kyla och tryck, så kallad Cryo/Cuff.

EN MILJ?STUDIE OM DE GEOKEMISKA F?RH?LLANDENA I SK?RHAMN, SVENSKA V?STKUSTEN

The following study aims to investigate the environmental conditions of the harbor of Sk?rhamn, a small fishing community on the west coast of Sweden. The interest to do so rose as a newly built apartment residence failed to connect the sewage pipes of 18 apartments, causing the untreated sewage running into the sea. The parameters accounted for are the C/N ratio, total organic carbon (TOC) as well as total nitrogen present (TN) and ?13C in the top ten centimeters of a sediment core retrieved in the Sk?rhamn harbour.

Besparingar inom Barn- och utbildningsnämnden : en jämförande studie mellan Landskrona och Kristianstad kommun

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

Konstruktion av infästning till dysa

The goal of this thesis is to design an attachment between a duct and a pod. A pod is what could be compared to an outboard engine for larger vessels. The pod is placed on the outside of the ship?s hull and can rotate 360 ?. A duct is a large steel ring that can be placed around the propeller on the pod to increasethe propulsion force of the ship in lower velocities.

?Det är trevligt att bläddra?? : om anledningar till varför man läser papperstidningar

Purpose/Aim: To investigate why people in the age group of 30-40 subscribe to the traditional morning newspaper even though they can get the same information at a much lower cost from for example TV, the internet or the free daily papers. The aim is to also look at possible future alternatives to the traditional morning newspaper.Material/Method: Focus group interviews were used to gather the empirical material. These consisted of a total number of twelve people, divided into three groups. The results from the focus group interviews were analysed with help from established uses & gratifications theories and two diffusion theories.Main results: This study shows that people read the traditional morning newspaper to get a good mixture of entertainment and local, national and global news. It is relaxing to read the newpaper on paper compared to reading it on the internet, mainly because you get a good overview which makes it a lot easier to find exactly want you want to read.

Marknadsföring via sociala medier : Vilka marknadsföringsmöjligheter ger sociala medier för småföretag inom turism- och upplevelseindustrin?

This paper intends to show how micro- and small businesses in the tourism and experience industry makes use of social media as a marketing tool. The study also shows the possibilities for businesses to market themselves to customers through social media. Small businesses usually don?t have the same conditions or the same marketing resources that larger companies have. For small businesses that lack marketing resources, social media is a great addition to marketing since the technology around social media is relatively simple.

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