Den här rapporten har som syfte att utreda vilket eldistributionssystem för offshoreenheter som sparar mest vikt och utrymme. De två elsystem som jämförs är GVAs standard system och Siemens Blue Drive System. Rapporten innehåller en teoretisk bakgrund för båda systemen och dimensionering av systemens kraftkablar samt beräkning av kabelvikter och komponentvikten för systemen. För att uppskatta kabel- rutter och längder kommer ritningsunderlag för GVAs offshoreenhet 7500 att användas.Resultatet visar att GVAs standard system är det eldistributionssystem som har den lägsta totalvikten med 168 ton, GVAs standard system har en vikt som är 101 ton lägre än Siemens Blue Drive System som har en vikt på är 269 ton. GVAs standard system har en lägre ström vilket gör att ledararean blir mindre och i med det blir kabelvikten mindre.

The Swedish FSC standard (Forest Stewardship Council) is a level standard used to certify forestry. All the major Swedish forest companies are using the FSC standard, and approximately 50% of the Swedish forests are FSC certified today. In the essay six items within the chapter on environmental issues and biodiversity are examined: the proportion of protected forest, the proportion of annually burnt clear-cut stands, the number of trees with large diameter, the amount of dead wood, the proportion of deciduous trees within a stand and the proportion of deciduous-dominated stands. The FSC standard states a level for all items, and the purpose of the essay is to analyse whether these levels are supported by research within the field of conservation biology. The validity of the levels of the six items is them discussed to evaluate whether changes are required to the next revision of the FSC standard.

Syftet med studein är att studera Coding Technologies och hur det som litet företag har etablerat en högteknologisk standard på en marknad dominerad av stora aktörer. Resultatet av detta ska vara att identifiera viktiga faktorer och visa på strategier ett litet företag kan använda i denna situation. Studien är genomförd i form av en fallstudie med djupintervjuer där den teoretiska referensramen arbetats fram utifrån empirin. Uppsatsen behandlar de teoriområden som förknippas med standardsättande. Områden som nätverksmarknader, nätverk och patentproblematik.

Accounting firms operate in environments with high competition for graduates and students today expect employers to be present on Facebook and the like. We aim to describe whether two major accounting firms use social media in their graduate recruitment. We chose to do case studies of Grant Thornton and Ernst & Young and how they use social media channels aimed towards graduates. Through a through study of how the two companies communicated through various social media, we concluded that Grant Thornton was significantly better than their larger competitor at social media use. Both companies use Facebook as their main communication channel.

Our aim of this study is to analyze how the concept of reasonable standard of living is by assistance officers in geriatric care, as well as the impact of their discretion on the assessment. We conducted a qualitative study with the help of interviews. During the collection of the empirical material, we have experienced greater confusion among assistance officers opinion about the concept of reasonable standard of living. We lacked a clear answer to the concept content. The interview subjects' responses did not differ so much, they said, among other things, that the concept is difficult to interpret, fuzzy, or that they do not have a good understanding of it.

The industry struggles with problems concerning physical damage to wiresand communication in remote areas. Introducing a wireless network canprovide a solution to these issues. However, introducing wirelesscommunication comes with a whole new line of problems that will becovered in this report. By utilizing the wireless communication standardIEEE 802.11 a product can easily be integrated into an existing wiredEthernet network (IEEE 802.3).An introduction to the standard IEEE 802.11 and a summary of existingproducts utilizing the standard for embedded systems will be giventhroughout the report. This report also tries to explain key parameters forwireless communication in an industrial environment.This project also consists of a design and an implementation part, where thechosen IEEE 802.11 standard will be integrated into the existing wiredAnybus-S Ethernet module from the company HMS Industrial Networks.The integration part of the project has resulted in a working prototype calledAnybus-S Ethernet Wireless that utilizes the IEEE 802.11b/g standard fortransferring data.The project has been really fun to participate in and it has been successful inthe terms that a working prototype exists, and the authors have gained theknowledge in the subject as intended..

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

This report deals with the design of a controller for SmartMedia? flash memory cards, based on a hardware description found in the SmartMedia? Interface Library - SMIL. The design was made on logic gate level, using standard cells in OrCAD Capture. After simulation of the design in PSpice A/D, it was exported as an EDIF netlist, which was used to make a chip layout in L-Edit, a layout tool for making integrated circuits. The layout was made using a method called Standard Place and Route - SPR, where the layout tool places standard cells from a library and connects them according to the EDIF netlist.

Background: The international Accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

Denna uppsats behandlar ämnet Försvarsmaktens Fysiska Standard. Uppsatsens syfte är att skapa ett underlag för att förbättra eller bibehålla möjligheterna för officerarna vid Artilleriregementet A9 att genomföra Försvarsmaktens Fysiska Standard (FM FysS). Detta för att uppfylla de krav som ställs avseende fysisk prestationsförmåga på en officer i Försvarsmakten. Den frågeställning som använts är Hur uppfattar officerarna på A9 att de genomför FM FysS?Den metod som använts är en enkätundersökning som genomförts bland officerarna på A9.Resultatet från enkätundersökningen visar att det finns både positiva delar som bör bibehållas och förbättringspunkter för genomförandet av FM FysS.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

Bostadsbristen för unga växer i takt med att fler byggherrar avstår från att bygga små lägenheter, då rådande lagar gör det svårt att på ett gynnsamt sätt producera kostnads- och yteffektiva bostäder. Bostäder har i dag krav på sig från kommuner och beställare att uppfylla svensk standard. Däri har handikapporganisationer drivit fram tillgänglighetskrav som medför att alla nyproducerade bostäder är tillgänglighetsanpassade.Genom att ifrågasätta svensk funktionshinderspolitik i samband med bostadsbyggande har detta examensarbete som mål att hitta lösningar för att öka nyproduktionen av små bostäder. Granskningen resulterade i ett förslag till en ny standard för ungdoms- och studentbostäder vilken underlättar vid projektering av mindre enskilda bostadslägenheter..

SECO Tools manufactures tool inserts for all types of metal cutting machining. (Ti,W)C is a common raw material used in the production. At arrival, the material (Ti,W)C is always analyzed. Titanium has previously been analysed with x-ray fluorescence spectrometry, but as the calibration has previously been performed with two different types of titanium (rutile and metallic titanium), the results has differed. Because of that, this thesis project has been devoted to analyze titanium, to find the best titanium compound for producing standards.The work has been performed using literature studies and many experiments in the laboratories at SECO Tools inFagersta,Sweden.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.