Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

The ability to fight is, according to Swedish Armed Forces Doctrine (MilitärstrategiskDoktrin), depending upon the physical component, the conceptual component and themoral component.The purpose of this thesis is to examine in what way the Swedish doctrine is based onthe theories on war and war fighting by Sun Zi, Carl von Clausewitz, Antoine Henri deJomini and Mao Tse-tung.I have found that the Swedish doctrine is based on those theories.However, the Swedish doctrine needs to be developed in order to better explain therelation between the three components..

Normally the operational amplifier is used as a component in active filter design. The goal for future components in filter design is large bandwith and the use of low supply voltages. The use of current-mode instead of voltage-mode circuits gets a step closer to the required performance. A component that use current as the signal conveying part is the current conveyor. In this report a comparative study between two current conveyor structures of second generation (CCII) is performed.

The increasing complexity in the development of a configurable real-time system has emerged new principles of software techniques, such as aspect-oriented software development and component-based software development. These techniques allow encapsulation of the system's crosscutting concerns and increase the modularity of the software. The properties of a component that influences the systems performance or semantics are specified separately in entities called aspects, while basic functionality of the property still remains in the component. When building a real-time system, different sets of configurations of aspects and components can be combined, resulting in different configurations of the system. The temporal behavior of the system changes and a way to ensure the predictability of the system is needed.

Vid Volvo construction equipment AB, Component division i Eskilstuna, har nedväxling i förpackningsstorlekar genomförts som en del i en omfattande omställning mot Volvo Production System och Lean. Genom att producera med mindre satsstorlekar och hemtagningskvantiteter, vill Component division sänka sin kapitalbindning och bli flexiblare mot variationer i produktionen. Dessvärre påverkar nedväxlingen förpackningskostnaden till följd av ytterligare hantering, transport och administration. För Component division är det viktigt att få en god uppfattning om hur alla förpackningskostnader utvecklas med tiden. De vill i framtiden följa ett lämpligt nyckeltal för att se hur effektiva de är inom förpackningslogistik samt hur beslut och förändringar påverkar kostnaden.

When developing software that is meant to be distributed over several different computers and several different networks while still working together against a common goal there is a challenge in testing how updates within a single component will affect the system as a whole. Even if the performance of that specific component increases that is no guarantee for the increased performance of the entire system. Traditional methods of testing software becomes both hard and tedious when several different machines has to be involved for a single test and all of those machines has to be synchronized as well.This thesis has resulted in an exemplary application suite for testing distributed software. The thesis describes the method used for implementation as well as a description of the actual application suite that was developed. During the development several important factors and improvements for such a system was identified, which are described at the end of the thesis even though some of them never made it into the actual implementation.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Arbetet som presenteras i den här rapporten handlar om ansiktsigenkänning från webbkameror med hjälp av principal component analysis samt artificiella neurala nätverk av typen feedforward. Arbetet förbättrar tekniken med hjälp av filterbaserade metoder som bland annat används inom ansiktsdetektering. Dessa filter bygger på att skicka med redundant data av delregioner av ansiktet..

Today?s environmental discussions have led to more progress in the different transportareas. To ride a bicycle is often one of the most efficient alternative when it comes totransport. An Electric bike is, and makes transportation more efficient than a regularbicycle. Electric bicycles do not affect the environment significantly and allows moreconvenient transportation than ordinary bicycles do.

Research where personality in animals is studied is becoming more and more common. In this area there are different concepts like behavioural syndrome and animal personality and they usually talk about consistency in behaviour over time and situations. This consistent individual behaviour can be used as an indicator of how individuals can handle and adjust to new situations in the environment. Because of this, personality studies in animals are very important in animal welfare. In this study personality in dairy cattle in lose housing were studied.

This master thesis has been carried out at Scania R&D at the department of Powertrain Control System Development during the winter 2011/2012. The purpose of the thesis was to produce a method that with the result of troubles codes from the field testing would be able to say something about the maturation of a component, in this case the VGT, variable geometry turbocharger. To start with, it was necessary to investigate hich information was available. After the information been summed up in tables and charts, this so that it was possible to understand the huge amount of data, the calculations started.Since the thesis was about maturation of a component the proportions were calculated of components that had a trouble code in contrast of those who passed the test without a trouble code. This Thesis includes background information about basic of statistics and about the company Scania and its testing process.

The purpose of this thesis is to investigate the fatigue life of two components in different hydraulic quick couplings. The crack which initiates the fatigue failure usually occurs in the bottom of one of the threads. Thus, the threads in the coupling are carefully investigated. A few different approaches for determining the fatigue life are studied for each component. CAD (Computer Aided Design) models for both components are created and analyzed with FEM (Finite Element Method).

In this work, a method was developed and evaluated for calculating the life of welds under the influence of fatigue loads from a vibration environment. Typically, a shaker table is used for testing a component against vibration loads. The shaker table creates a vibration environment that is defined in the frequency domain by a power spectrum.Similarly, a virtual vibration table can be used to calculate the same type of load environment, which can then be used to calculate the expected lifetime. The benefit of this method is that it can be used in design, as well as in simulation of tests before physical verification tests are carried out.Today there are methods for calculating fatigue life of non-welded base material, but since many components contain welded joints, there is a need to apply this method to those types as well. To achieve this, the thesis combines two different areas, which together provide a method for fatigue assessment of welds using a virtual shaker table.The methodology is carried out by modeling the component, and its welded joints, in a finite element program.

All products will eventually end up as waste, which in a sustainable society has to be handled in an efficient and environment friendly way. This report focuses on waste fractions meant for combustion, often difficult to characterize. However, more homogeneous fractions that are treated biologically are also discussed.The study concerns the region of Borås, Sweden, where the waste plant Sobacken has provided a good starting point. On this site, fuel to the Energy-from-Waste plant of Borås Energi is prepared and the biological waste is treated through anaerobic digestion.One important part of the study has been to collect experience-based knowledge from the technical staff at Sobacken and Borås Energi. This information was compiled into an overview of wanted and unwanted fractions to the preparation plant and the boilers respectively.

In recent years, the penetration of new players on the telecom market hasdrastically increased the work pace, affecting both design and production. Inthis report the technical and economical potential of a DC/DC converterplatform is investigated, in order to shorten the time of the design process.This is done in comparison with the present discrete type designs. PowerIntegrations offers a product, the DPA-Switch?, enabling this.By developing a wide DC/DC converter platform based on the DPA-Switch?,many advantages are gained. The component count is decreased by up to48 % and the yield increases by up to 2.9 % which in all yields a costreduction by up to 43 % or ?390 000 for 100 000 manufactured units.