Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

This thesis work has been performed at the department of diagnosis and dependability at Volvo Car Company, Torslanda. The background of this project is based on interest in ascertaining how different factors possibly can affect a diagnosis method, which has been developed to find leaks in the fuel tank and evaporation system. According to the OBD II requirements leaks with an orifice diameter larger or equal to 0,5 mm, must be detected. The idea of the diagnosis method is to create an over pressure in the system with an air-pump. The current through the pump is measured and correlates to the power consumed by the pump.

Organisms relevant for nature conservation dont follow administrative borders. Because of this there is a need for a landscape perspective within conservation and planning, and a need for the species of interest to have legal protection. Network analysis adapted for ecological purposes has grown to become a powerful tool for studying and communicating the relationships between species dispersion and access to habitat. In this study the following question is posed: How is the Osmoderma eremita and the Pernis apivorus dispersal possibilities in the small scale cultivated landscape of Borås affected by exploitation in respect to a) dispersal ability, b) habitat quality, c) position of habitat patches in a network? The analysis were based on municipal and regional nature conservation data, which in due to confidentiality is not accounted for in the report by maps, coordinates, etc.

Tomato production is a common and important agricultural activity in Nicaragua. During the last decades tomato producers have suffered great yield losses due to begomoviruses (family Geminiviridae). The genome of begomoviruses generally consists of two circular ssDNA components, DNA-A and DNA-B. Tomato yellow leaf curl virus (TYLCV) is an example of a begomovirus with only one component. An approach to manage the virus epidemics has been to breed a cultivar with begomovirus resistance genes, which have been transferred from wild tomato.

Due to the forest industry downsizing, many communities in rural forest regions in Canada and Sweden are facing problems to survive. In order to create community sustainability, resilience and well-being in remote forest regions, the view on the forest resources has shifted towards multiple use, through the concept of sustainable forest management (SFM). Beside the economic and ecological elements of sustainability, the social forest values are needed, contributing to the human well-being, local participation, stakeholder collaboration, human rights and cultural connection. In this thesis the embodiment of the social component of SFM within Prince Albert Model Forest (Canada), and Vilhelmina Model Forest (Sweden) will be examined. Being partners and facing similar challenges as rural boreal forest regions, the two model forests are compared through analysis of projects and activities, conducted interviews and organization documents. Looking at projects mentioned as successful by the interviewees, they all have elements from the social values of SFM. The direction can be explained by the introduction of the Forest Communities Program in Canada, demanding the Model Forests to work towards community stability and resilience, the Model Forest organization concept itself and the way global focus are increasing around social forest values. In the future, it may be important that the role of the MFs enable some kind of political authorization and legitimacy in order to improve conflict solving and indigenous rights equality.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

Wheat yield depends on the number of ears per m2, the number of kernels per ear and the kernel weight. By knowing the ability of different cultivars to compensate for the different yield components and knowing which yield component that is the most important for the final yield, the farmer can match the cultivar and management to the location. The objective of the study was to investigate how the yield components of winter wheat vary depending on genotype, environment, sowing density and date of sowing.Seven varieties were grown in four locations in Sweden with three different sowing densities and with an early and a late sowing date. On each experimental site, the surviving plants after winter were counted, as well as the number of shoots at early and late spring and the number of ears. Ten ears from each site were cut at three different occasions, starting from the time of blooming, with 200 day degrees between each cut.

Constantly growing demands from the costumers in the Automotive industry forces the subcontractors to seek alternative ways to compete. One parameter of quality is the components tolerance against NVH(Noise, Vibraion & Harshness) aspects. Kongsbergs Automotive has developed a new gear shifter platform (Shift-by-Wire) that is sold to Alfa Romeo and used in of their car models. However, the company is not pleased with the components sound quality, therefore the main purpose of this thesis is to develope a number of concepts that is supposed to enhance these NVH-aspects.To get an understanding of the problem an analysis of the causes of the emitted sound has been done parallell to a product decomposition, function decomposition and a Ishikawa-diagram. Together with these methods has a litterature study been performed to get familiar with the physics of an impact and especially the emittment of noise.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

This master thesis is commissioned by Permobil AB. The report describes thoroughly the developing process of an adjustable backrest for wheelchairs. The target group for the backrest are people that suffer from scoliosis or other spinal diseases. Because of insufficient pressure distribution usage of traditional backrests is not an option for them.The current solution has got a frame that is made by several adjustable links that is held in place by friction. Between the links velcro tapes are attached that is adjusts the depth.

This thesis presents the theory behind prototyping and user interviews as parts of requirements analysis. It further discusses how these were used in the development of a budget planning application. The implemented Web-based solution uses a new component-based design rooted in a Model-View-Controller architecture. The application is used today with complete success at the Department of Computer and Information Science at Linköping University..

        This is a report that describes the entire process of design of a measuring station for rolling resistance. The report is structured with elements of Fredy Olsson's method.The report also includes a brief presentation of HGF, the company that will manufacture the machine. Requirements and preferences are set up and used in a weighting of criteria by which product suggestions are based. These suggestions are used in the evaluation to produce a final draft product. Solutions to major functions are produced by criteria?s. Component selection for all components is performed, a CAD-based model is developed and an economic analysis is set up. FMEA analysis is set up. The report ends with a brief summary, critical review and suggestions for further work..

        This is a report that describes the entire process of design of a measuring station for rolling resistance. The report is structured with elements of Fredy Olsson's method.The report also includes a brief presentation of HGF, the company that will manufacture the machine. Requirements and preferences are set up and used in a weighting of criteria by which product suggestions are based. These suggestions are used in the evaluation to produce a final draft product. Solutions to major functions are produced by criteria?s. Component selection for all components is performed, a CAD-based model is developed and an economic analysis is set up. FMEA analysis is set up. The report ends with a brief summary, critical review and suggestions for further work..

This thesis applies to a novel steam expander, one part of a steam engine system, a wobble plateengine. The piston in the expander moves axially with the outgoing rotating shaft and is locatedon a plate, why the engine type is called axial engine. When steam is applied to the plungers theplate wobbles creating a rotation on the shaft going thru the wobble plate. The steam expander issupposed to be used in exhaust gas recovery (bottoming cycle) applications and small scaleenergy production. The commissioner is Ranotor Utveckling AB.

Testdriven utveckling samt användning av enhetstestning är ett växande område. Vid användning av dessa tekniker är det önskvärt att kunna använda stubb- och mockobjekt för att ersätta en DOC(Dependent on Component).I dagsläget finns det ett verktyg hos Enea som genererar stubbar för C++-källkod. Examensarbetet består av att vidareutveckla detta verktyg i flera avseenden. Stöd för C-kod adderas till verktyget. För C-kod adderas även möjligheten att generera stubb- och mockobjekt.