Global ETD Search

1	Kalkylering : En aktionsstudie om hur ledningen i ett företag kan använda kalkyleringen för att validera beslut. / Kalkylering : En aktionsstudie om hur ledningen i ett företag kan använda kalkyleringen för att validera beslut. Bertilsson, Pontus January 2012 (has links) Det finns en rad olika skrivna vetenskapliga artiklar om vad kalkylering är. Men hur används kalkyleringen utav ledningen i ett företag? Används kalkyleringen som ett styrverktyg? Syftet med studien har varit att beskriva och analysera hur kalkyleringsarbetet och utformningen av kalkyleringen påverkar styrningen av ett företag. Jag har därför utformat följande frågeställning: Hur påverkar kalkyleringen och framtagandet utav fördelningsnycklar styrandet utav verksamheten? Jag har valt att undersöka mitt syfte och min frågeställning genom en aktionsstudie på Ardagh Glas i Limmared. Jag valde att göra en aktionsstudie eftersom jag ville få en helhetsbild av hur ett företag kan använda kalkyleringen för att validera sina strategiska beslut. Jag har valt en kvalitativ studie med en abduktiv ansats där jag växlade mellan att gå från empiri till teori och från teori till empiri. I min teoretiska referensram har jag beskrivit de grundläggande begreppen ABC-kalkylering, ABM-styrning, aktivitet, kostnadsdrivare och kapitalets kretslopp. Min empiriska studie omfattade en egen genomgång av Ardaghs kalkylsystem, fyra personliga intervjuer som kompletterades med en enkätundersökning för att guida mig i mitt arbete med att utveckla nya fördelningsnycklar . Resultatet blev att poängtera hur viktigt det är att företag som använder sig av ABC-kalkyleringen har en uppbyggd förståelse om kalkyleringen för att kunna få en bra grundplåt att basera sina strategiska beslut med hjälp av den. Sedan har jag dessutom lämnat förslag om nya fördelningsnycklar för att därigenom få en mer rättvis kostnadsbild i Ardaghs produktkatalog. ABC-kalkylering ABM-styrning aktivitet kostnadsdrivare kapitalets kretslopp
2	Frihetens rike : Wikipedianer om sin praktik, sitt produktionssätt och kapitalismen Lund, Arwid January 2015 (has links) This study is about voluntary productive activities in digital networks and on digital platforms that often are described as pleasurable. The aim of the study is to relate the peer producers’ perceptions of their activities on a micro level in terms of play, game, work and labour, to their views on Wikipedia’s relation to capitalism on a macro level, to compare the identified ideological formations on both levels and how they relate to each other, and finally compare the identified ideological formations with contemporary Marxist theory on cognitive capitalism. The intention is to perform a critical evaluation of the economic role of peer production in society.Qualitative and semi-structured interviews with eight Wikipedians active within the Swedish language version of Wikipedia constitute the empirical base of the study together with one public lecture by a Wikipedian on the encyclopaedia and a selection of pages in the encyclopaedia that are text analysed. The transcribed interviews have been analysed using a version of ideological analysis as it has been developed by the Gothenburg School. The views on the peer producing activities on the micro level has been analysed in a dialectical way but is also grounded in a specific field model.Six ideological formations are identified in the empirical material. On the micro level: the peripheral, bottom-up- and top-down-formation, on the macro level: the Californian alikeness ideology, communism of capital and capitalism of communism. Communism of capital has two sides to it: one stresses the synergies and the other the conflicts between the two phenomena. The formations on the macro level conform broadly to contemporary Marxist theory, but there are important differences as well. The study results in a hypothesis that the critical side of communism of capital and the peripheral and bottom-up-formation could help to further a more sustainable capitalism of communism, and counteract a deeper integration of the top-down-formation with Californian alikeness ideology. The latter is the main risk of capitalist co-optation of the peer production that is underway as the manifestly dominant formations on the macro level are Californian alikeness ideology and communism of capital. / <p>©<strong> </strong>2015 Arwid Lund, used under a Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 license: http://creativecommons.org/licenses/by-nc-nd/3.0/</p><p></p> Wikipedia Peer Production Crowdsourcing Digital Labour Digital Work Wikipedians Ideology Ideology Analysis Historical Materialism Marxism Autonomist Marxism Capitalism Cognitive Capitalism Communism of Capital Capitalism of Communism Play Playing Work Working Gaming Labour Labouring Mode of Production Wikipedia wikipedianer jämlik produktion marxism autonom marxism historiematerialism produktionssätt ideologi ideologianalys kommunism kapitalism kognitiv kapitalism kapitalets kommunism kommunismens kapitalism lek tillverkning tävling arbete lönarbete gåvoekonomi encyklopedier uppslagsverk immateriellt arbete
3	Bygg dig en konkursbuffert : - En studie om sex nyckeltal som kan innebära finansiell oro för små bolag inom byggbranschen Palmhag, Gabriel, Mårtensson, Mattias January 2018 (has links) Denna studies syfte var att analysera sex nyckeltal och se vilka samband dessa hade på riskbuffert sysselsatt kapital. Studien utfördes på 796 små byggbolag i Sverige under perioden 2009–2016 med hjälp av en binär logistisk regressionsanalys. Som teoretisk referensram användes working capital management och finansiell oro. Studien resulterade i att kapitalets omsättningshastighet, skuldränta och rörelsekapital/totala tillgångar uppvisade signifikanta negativa samband med riskbuffert sysselsatt kapital. Räntetäckningsgrad och avkastning på totalt kapital resulterade i signifikanta positiva samband med riskbuffert sysselsatt kapital. Skuldsättningsgrad resulterade intressant nog i ett icke signifikant negativt samband. Slutligendiskuterades byggbolagens sannolikhet för finansiell oro utifrån respektive nyckeltal. / The aim of this study was to examine the relation between six independent key ratios with riskbuffer on capital employed. The study was conducted on 796 small construction enterprises in Sweden during 2009–2016 with a binary logistic regression model. As theoretical framework, working capital management and financial distress was applied. The study concluded that the capital turnover rate, interest payable and working capital to total assets had significant negative relations with riskbuffer on capital employed. However, the interest cover ratio and return on total assets were both significant positively related withriskbuffer on capital employed. Debt-to-equity ratio resulted interestly enough in a nonsignificant negative relation. Lastly, with regards taken to every respective key ratio, the probability of financial distress among the construction firms was discussed. Small constructing enterprises financial distress binary logistic regression working capital management riskbuffer on capital employed debt-to-equity ratio interest payable capital turnover rate working capital to total assets interest cover ratio return on total assets. Små byggbolag finansiell oro binär logistisk regressionsanalys working capital management riskbuffert sysselsatt kapital skuldsättningsgrad skuldränta kapitalets omsättningshastighet rörelsekapital/totala tillgångar räntetäckningsgrad avkastning på totalt kapital. Business Administration Företagsekonomi
4	Frihetens rike : Wikipedianer om sin praktik, sitt produktionssätt och kapitalismen Lund, Arwid January 2015 (has links) This study is about voluntary productive activities in digital networks and on digital platforms that often are described as pleasurable. The aim of the study is to relate the peer producers’ perceptions of their activities on a micro level in terms of play, game, work and labour, to their views on Wikipedia’s relation to capitalism on a macro level, to compare the identified ideological formations on both levels and how they relate to each other, and finally compare the identified ideological formations with contemporary Marxist theory on cognitive capitalism. The intention is to perform a critical evaluation of the economic role of peer production in society.Qualitative and semi-structured interviews with eight Wikipedians active within the Swedish language version of Wikipedia constitute the empirical base of the study together with one public lecture by a Wikipedian on the encyclopaedia and a selection of pages in the encyclopaedia that are text analysed. The transcribed interviews have been analysed using a version of ideological analysis as it has been developed by the Gothenburg School. The views on the peer producing activities on the micro level has been analysed in a dialectical way but is also grounded in a specific field model.Six ideological formations are identified in the empirical material. On the micro level: the peripheral, bottom-up- and top-down-formation, on the macro level: the Californian alikeness ideology, communism of capital and capitalism of communism. Communism of capital has two sides to it: one stresses the synergies and the other the conflicts between the two phenomena. The formations on the macro level conform broadly to contemporary Marxist theory, but there are important differences as well. The study results in a hypothesis that the critical side of communism of capital and the peripheral and bottom-up-formation could help to further a more sustainable capitalism of communism, and counteract a deeper integration of the top-down-formation with Californian alikeness ideology. The latter is the main risk of capitalist co-optation of the peer production that is underway as the manifestly dominant formations on the macro level are Californian alikeness ideology and communism of capital. / <p>©<strong> </strong>2015 Arwid Lund, used under a Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 license: http://creativecommons.org/licenses/by-nc-nd/3.0/</p><p></p> Wikipedia Peer Production Crowdsourcing Digital Labour Digital Work Wikipedians Ideology Ideology Analysis Historical Materialism Marxism Autonomist Marxism Capitalism Cognitive Capitalism Communism of Capital Capitalism of Communism Play Playing Work Working Gaming Labour Labouring Mode of Production Wikipedia wikipedianer jämlik produktion marxism autonom marxism historiematerialism produktionssätt ideologi ideologianalys kommunism kapitalism kognitiv kapitalism kapitalets kommunism kommunismens kapitalism lek tillverkning tävling arbete lönarbete gåvoekonomi encyklopedier uppslagsverk immateriellt arbete Information Studies Biblioteks- och informationsvetenskap

1

Page generated in 0.0518 seconds