Problembakgrund och problemformulering: Komponentavskrivningar är en del av BFN:s allmänna råd som även kallas K3, vilket blev tvingande från och med år 2014. Vi har i denna komparativa studie behandlat hur familjeägda och kommunala fastighetsbolag tillämpar komponentmetoden, eftersom de kan ha olika skäl till förvaltning. Vi kom därför fram till följande problemformuleringar: Vilka kriterier har familjeägda respektive kommunägda fastighetsbolag vid identifieringen av antal komponenter? Hur förhåller sig dessa fastighetsbolag till begreppet rättvisande bild i samband med valet av antal komponenter?Syfte: Syftet med den här studien är att utveckla en förklaringsmodell för vilka kriterier familjeägda respektive kommunägda fastighetsföretag beaktar vid urskiljning av antal komponenter enligt K3-regelverket.Metod: Studien har ett explorativt syfte eftersom området är outforskat. Studien har genomförts med en triangulering, där vi först gjorde en pilotstudie där vi tog reda på om fastighetsbolagen hade tillräckligt med kunskap för att svara på våra frågor.

During the last years the need for real-time database services has increased due to the growing number of data-intensive applications needing to enforce real-time constraints. The COMponent-based Embedded real-Time database (COMET) is a real-time database developed to meet these demands. COMET is developed using the AspeCtual COmponent-based Real-time system Development (ACCORD) design method, and consists of a number of components and aspects, which can be composed into a number of different configurations depending on system demands, e.g., Quality of Service (QoS) management can be used in unpredictable environments. In embedded systems with requirementson high up-time it may not be possible to temporarily shut down the system for reconfiguration. Instead it is desirable to enable dynamic reconfiguration of the system, exchanging components during run-time.

Sweden will, in accordance with the EU-directive 2003/54/EC, move from post-regulating the electricity power grid-tariffs by using a fictitious grid, to a regulation in advance which uses the actual power grid as a starting point. For this purpose a component breakdown of the grid needs to be made to determine the value of the network and by that the tariff price that is reasonable for the network business in question to charge.The primary breakdown criteria is the voltage-level and type of region. Voltage-level is crucial for the cost and complexity of a grid-part, because the higher the voltagelevel is, there are more and stricter laws and rules to follow. This work is limited to the distributionpart of the grid, in other words voltage levels from 20 kV and below.The type of region is crucial to the type of components you can and want to use. In city environments both overhead-wires and independent substations are undesirable for both practical, safety and aesthetic reasons.

This thesis conducted at the University of Uppsala investigateshow well a prefabricated building component from the manufacturerMasonite Lättelement AB can be incorporated into ahouse projected to accomplish the demanding criteria of a passivehouse. The thesis is organized as a comparison betweenthe prefabricated elements and an on-site built component fromthe passive house area of Oxtorget in Värnamo, Sweden. Theaspects investigated were air leakage, energy, moisture, economyand noise conditions.Results of the comparative analyzes shows that the prefabricatedproducts were capable of accomplishing the requirementsof passive houses and therefore this thesis should beviewed as a basis to confirm that the technology of prefabricatedbuilding components today in Sweden are mature enoughto be a significant part of the passive houses that are to be builtin the near future. The development of prefabricated technologyis of crucial significance if we are to accomplish the goalsof reduced energy consumption by the year 2020..

AbstractA continuous improvement of products and production is an important goal for a modern industrial company. A small engineering group located in Sweden came in touch with the authors of this report during the spring semester of 2014. The aim of this report is, as part of the group´s ambition of improvement, to analyse ways in which the quality of component casted parts can be verified. Non-destructive testing (NDT), and methods to use it for quality control, is the main focus of this report. However, fields such as material standards, component casting and quality engineering are analysed as well.

The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

Ericsson develops a new stripline directional coupler. Its design is described in appendix B and differs from the directional couplers Ericsson uses in current products. The new directional coupler will be used for transmission power measurement in future UMTS 3G base stations.The most important parts of directional coupler theory are presented. It is necessary to study this theory to understand how the coupler works and how it should be designed to get good performance.Optimal directional coupler termination component values to get high directivity and broad directivity bandwidth have been investigated.The trim screws trim ranges have been studied.A simple analysis of serial production performance when termination component tolerances are taken into consideration has been done.The resistance components reactive (inductive/capacitive) characteristics at 2.14 GHz have been analyzed.The directivity performance limitations of the directional coupler, when Ericsson?s band pass filter is connected, are investigated.Design changes leading to better performance are proposed.

To introduce a standardized component assortment takes a lot of effort in order to make real cost savings. The rationalization effect itself is important, but perhaps even more important is to state the aim of the standardization efforts in a well-defined way. How can an organization assure that they are working in a proper way? How do they know that their efforts are being interpreted into the whole organization? And, how do they know that the standardization efforts actually save money? Different components differ heavily e.g. in technical complexity and quality issues.

The impact of computer programs in safety-critical systems has increased in the past decades and computer-based systems can now be found in a wide range of applications. A new approach for developing dependable systems is documenting all design rationale that affects safety using Intent Specifications. A recent approach for developing complex systems efficiently and in an upgradeable manner is Component-Based System Engineering. In this thesis, these approaches are combined in the development and upgrade of a Remote Robot Control Unit by using the tool SpecTRM. The case study showed that Intent Specifications and CBSE could successfully be combined.

Development and construction of an electronic Breakout box is the main work for this thesis. The box is a part of a test system for the component Fuel Flow Transmitter and should convert signals to be suitable for a frequency counter. A previously constructed Breakoutbox for this purpose is being old and needed to be recreated. So SAAB Aerotech, Aircraft services, the company for the thesis work wanted to construct a new, more sustainable Breakoutbox adapted to a more modern technology. The signals to the box comes from the transmitter and should be converted to suitable signals for a frequency counter so it can show pulse and time difference between the signals.

The purpose of this thesis project was to study how different companies are working with LastTime Buy and through that study propose improved ways of working with this for Scania CVAB. The project aimed at studying the work processes from three different perspectives:decision models, quality aspects and liability aspects between companies.To study this, qualitative interviews with one or several representatives from differentcompanies that are affected by or involved in Last Time Buy were used. Representatives wereselected partly from Original Equipment Manufacturers, suppliers, component manufacturersand companies offering third part solutions for Last Time Buy. The companies also reflecteddifferent industries. The interviews aimed to create an understanding for the methods used atthe different companies but also the ways of thinking and the knowledge behind the choice ofthese working methods.The analysis shows that the Original Equipment Manufacturers used very similar decisionmodels for Last Time Buy, but that external factors or the company strategy made them reachdifferent results.

To introduce a standardized component assortment takes a lot of effort in order to make real cost savings. The rationalization effect itself is important, but perhaps even more important is to state the aim of the standardization efforts in a well-defined way. How can an organization assure that they are working in a proper way? How do they know that their efforts are being interpreted into the whole organization? And, how do they know that the standardization efforts actually save money? Different components differ heavily e.g. in technical complexity and quality issues.

Komponentavskrivning blev aktuellt i samband med att EU valde att följa de standarder som IASB utfärdade. Efter införandet av K3-regelverk för svenska företag kom det att bli ännu mer aktuellt med komponentavskrivning i Sverige.Då tidigare forskning har riktat kritik mot komponentavskrivning, fann vi det intressant att undersöka vilka svårigheter som kan finnas med komponentavskrivning i ett petrokemiskt företag utifrån två olika perspektiv. Med detta som grund valde vi att undersöka vilka svårigheter som fanns utifrån ett redovisningsperspektiv och ett operativt perspektiv samt att undersöka hur interaktionen går till mellan dessa två perspektiv.Den teoretiska referensramen i arbetet innefattar svensk praxis, IAS 16, K3-regelverk, komponentavskrivning, kritik mot komponentavskrivning, redovisningsfunktionen och operativa verksamheten. Empirin utgörs av intervjuer som är utförda hos det petrokemiska företaget Borealis där vi har undersökt vilka svårigheter som finns med komponentavskrivning i redovisningsfunktionen samt den operativa verksamheten. Vi har även undersökt hur interaktionen gällande komponentavskrivning ser ut mellan redovisningsfunktionen och den operativa verksamheten.

The aim of this report has been to investigate the use of electricity energy before and after a conversion of foodservice. The ambition was also to highlight the food safety and the retention of nutrients in relation to the conversion. The methods being used were qualitative interviews, case studies, study visits and literature. The equipment and the use of energy was the same in 2008 as in 2011 for hot-holding of the tested component, sauce with ham. The chilled system used more than three times the energy and cost for one portion than one portion in the hot-hold system.

Voltage sag indices are a way of quantifying the performance of the power supply, as far as voltage sags are concerned. Indices can be defined for individual events, for individual sites, and for a whole system. A standard method for single-event methods is part of IEC standard 61000-4-30.This thesis emphasizes the importance of voltage sag indices and different methods for calculating three-phase voltage sag characteristics. Three-phase events measured in a medium network voltage over period of one month were analyzed, results examined and statistically evaluated. An algorithm for calculating voltage sag characteristics and indices was created in Matlab.