Alla aktiebolag är skyldiga att upprätta en årsredovisning. Beroende på bolagens storlek ställs olika krav på redovisning av kassaflödesanalys i den externa redovisningen. Kassaflödesanalys är en sammanställning av ett bolags kassaflöden indelat i olika kategorier. Den visar intjänade likvida medel, men även hur dessa har tillförts. Kassaflödesanalys är något som också kan användas i den interna styrningen av bolag för att få kontroll över kassaflöden och kunna prognostisera samt följa upp utfall.

The female dog has a unique reproductive endocrinology, with high levels of progesterone throughout the 70-day long luteal phase. In this project, markers of glucose metabolism were studied and compared from the aspects of breed group and time in oestral cycle. The parameters studied were: glucose, insulin, progesterone, fructosamine and the newly introduced analysis of HbA1c. Hba1c was also further evaluated and discussed as a diagnostic tool in canine medicine.No differences in terms of glucose markers were found between a group of purebreed dogs of various breeds compared to a group of dogs with high risk of dioestrus diabetes, namely the Norwegian and Swedish elkhounds.No differences were found between the two sample occasions, anoestrus and dioestrus, concluding that there is no need for relating test results to the time of the oestrous cycle in middle-aged intact female dogs.There were statistically significant higher values of all glucose markers in diabetic dogs than in non-diabetic dogs. When it came to HbA1c, however, there was a larger overlap between the two groups, compared to fructosamine.

When several production units provide a district heating network, water is pumped from different directions. When the flows from the plants finally meet in the network, the water can be completely still. These places are called zero flow zones. In district heating networks with several plants, which also have different supply temperatures, large and frequent temperature fluctuations can occur when the zero flow zones move. This may cause wear on the pipes, a phenomenon called low cycle fatigue.For this reason it is important to examine where and when zero flow zones that cause temperature changes occur.

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

This Master?s Thesis aims to illustrate in what ways the two Swedish environmental assessment tools, the Environmental Load Profile and EcoEffect differ and if performed valuations gives different results and environmental goals.The built urban environment causes about half the environmental loading in Sweden. The society?s ambition towards sustainable development has resulted in demands reducing the environmental load. One way to accomplish this change is with the assistance of tools for environmental assessment of the built environment.

Over the past decade, the fashion industry has experienced a relatively high rate of consumption with material and clothing becoming increasingly subject to waste and disposal. As a result of the increased awareness within the industry the interest in CSR (Corporate Social Responsibility) amongst retailers has increased substantially in an attempt to shy away from the critically amplified media attention. In addition the underlying demand from external stakeholders has forced companies to ensure they focus and act upon each stage of the product life cycle.This study provides a further in depth analysis of the fashion industry and conveys the key messages and steps that firms are taking in response to the external pressures and requirements based on four different merged process areas. This research paper examines the impact of CSR on two Swedish fashion retailers Åhléns and JC and shows how accountability relates to the external expectations and norms that prevail in society. The result shows that the firms do meet the demands within each sub category as a response to market demands.

Bakgrund: Investeringen kännetecknas av att någon, företag eller privatperson, avsäger sig möjlighet till konsumtion idag för ökad konsumtion i framtiden. Den är en faktor som kan öka företagets värde och det är därför viktigt att rätt investering väljs. Investeringskalkyleringen ger företaget värdefull information om en investering. De vanligaste kalkylmetoderna är NPV, IRR, payback och diskonterad payback. Payback är en särskilt intressant metod av två anledningar.

Determination of serum thymidine kinase 1 (TK-1) activity is used as a tumour marker in both human and veterinary medicine. TK-1 is an intracellular enzyme involved in a salvage pathway of DNA synthesis. The expression of TK-1 is cell cycle dependent and the activity increases markedly after the G1 to S transition in the cell cycle and then declines rapidly in G2. The pronounced proliferative activity in tumour cells result in a higher TK-1 enzyme activity within the cell. The fact that the increased TK-1 activity can be measured in serum makes TK-1 a useful marker in diagnostics of neoplastic diseases and it provides information regarding prognosis and treatment effectiveness. In human medicine a radioactive based test is used to determine the TK-1 serum activity.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

A one-cylinder research engine has been used for studies with a Diesel Dual Fuel concept (DDF). DDF is a concept that utilizes a pilot diesel injection to ignite a homogenous natural gas/air mixture. Emissions and engine efficiency have been analyzed in an emission cycle called European Stationary Cycle (ESC) and the knock/pre-ignition problems with this type of engine have been investigated.At low and mid torque levels, an early diesel injection around 60 crank angles degrees (CAD) before top dead center (TDC) was used. At these loads raw NOxemissions was below EURO 6 level (0.2 g/kWh). NOxwas at EURO 5 level over the complete ESC without after treatment and with SCR at high loads it should be possible to reach EURO 6.One issue with DDF is the high HC emission levels.

The objective of this M. Eng. Diploma work was to validate the new version, CASMO-5M, and compare the results with CASMO-4E, by using the same input in both programs. The tasks that were included in this work was to compare TIP-measures, k-effective curves (warm), k-effective curves (cold), the effect of void on k-effective, the isothermal temperature coefficient (ITC), the moderator temperature coefficient (MTC), damping ratio calculations, internal effect in a fuel bundle of a BA-rod, the speed of BA-out burn, impact of xenon, falling control rod, margins and isotopes.The TIP-measures showed that the differences were small for all reactors, at most, 6% nodal improvement by C5M (Casmo-5M) for Oskarshamn 3. The warm measurements of k-effective showed that C5M had a higher value for all cycles of Oskarshamn 1, 2 and 3 in comparison to C4E (Casmo-4E).

The milk production per cow has increased considerably during the last 50 years and due to the breeding for higher milk production also brings decreased reproduction efficiency. In a Swedish study 1996 it was shown that on average only half of all estruses were detected. Every time a farmer fails to detect oestrus it costs the farmer about 1200 Swedish crones and the need of means of detecting oestrus is therofore large. With this study we wanted to investigate if heart rate respectively crystallisation of vaginal mucus (arborisation) could be useful means of detecting oestrus. We monitored two oestrus cycles in four heifers.

Introduction: Studies have shown that women are not always satisfied with the effects of contraception and that contraceptive advice is perceived as non-specific. Aim: The purpose of this study was to investigate what contraceptive women have chosen to use in the different phases of their reproductive lives, and what they felt had influenced their choice. Method: A retrospective cross-sectional comparative study with a quantitative approach. A survey with fixed and multiple-choice options was sent to five hundred 45-year old women. Result: The study shows that various birth controls are different in the normal reproductive life.

Presently Sjöfartsverket do their maintenance according to a standard program, which means that every maintenance task will be done when the task limit occurs. This leads to a very long downtime for the aircraft in some occasions and very short downtime in others. The goal with this work is to reach a higher regularity of the aircraft operation. To reach a higher regularity for the operational needs, this work will present a hypothetic better maintenance concept for Swedish Maritime Administration. The concept is based on equalized maintenance structure, which means that every maintenance occasions are meant to take the same time to perform.

Acrylamide (AM) is a commonly used monomer in the manufacture of polyacrylamide. In addition, AM has been found in heated foods that are rich in starch. The main dietary sources in Sweden tend to be crisps, French fries, fried potatoes, crisp bread, cookies and coffee. Un-fortunately, dietary intake of AM has in several studies been shown to cause cancer in ro-dents. Consequently, the compound is currently regarded as a potential carcinogen in hu-mans.