Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

There is a new beverage container on the market, a bottle made out of pure aluminum as a replacement for the traditional container made out of glass. This new container has the potential to reduce both cost and pollution during transportation, the lighter and stronger construction has every advantage compared to the old one in glass. The new container has every possibility to make it on the market. Some of the biggest brands within the soft drink market already use these bottles in countries without any recycling demands like: Coca-Cola, Heineken and Pepsi. The only thing stopping these brands from the Swedish market is the lack of a functional return system, there is only one company that uses the bottle in Sweden today and they take care of their own used bottles.

This report examines the prerequisites for LEDs to replace other technologies indifferent applications. How does the different technologies for light generationwork and what are the advantages and disadvantages? The various technologieslimitations and characteristics provides the opportunities for the LEDs.This report describes a test-construction built to examine what practical arrangementscan be built with modern light emitting diodes, in order to showsome of the possibilities. The construction consists of three different applications,a high power lamp based on cold white LEDs, one based on warm whiteLEDs for the evaluation of the light characteristics and a RGB-LED based lampable to mix any colors quickly and seamlessly. The test construction also containsthe essential peripherals including control-electronics, optics and a custombuilt watercooling solution.The potential for LEDs is huge but it is complicated to build LED based applicationsdue to the limitations which mainly includes the electronics and theneccesary cooling.

Every year, KTH participates in the Shell Eco Marathon, a competition whose goal is to design a vehicle that can go as far as possible using only the equivalent energy of one liter of petrol fuel. This year, one of KTH?s contributions to this race is the Agilis prototype; a car powered by a uniquely configured HCCI-engine developed at the university. The engine is dependent of several subsystems in order to work properly, among other, systems for cooling and lubrication.Combustion engines are in need of a cooling system that reduces the heat developed during the combustion. In general, two main types of cooling systems are employed; either air cooling, where the outside of the cylinder is exposed to a flow of the surrounding air, ore water cooling, where water flows in tubes around the engine, and the heat are transferred by the water to the surrounding air through a heat exchanger.The purpose of the lubrication system is to prevent the friction that builds up in the interference between moving parts in the engine.

Companies constantly strive for the perfect order which enables them to satisfy and retain their customers. This is a difficult process that can be facilitated by using different picking technologies. In this study, a research of the picking technologies Pick-to-Light and Pick-to-Voice have been made to investigate when each technology is suited.In order to collect relevant information and data to be able to answer the question formulation, a qualitative study with interviews have been made. The purpose of this essay was to investigate Pick-to-Light and Pick-to-Voice to see when each technology is best suited and to see what the differences between the technologies are. With our essay we wanted to help manufacturing companies to make the right decisions when implementing a picking technology.The results showed that those picking technologies give companies a higher picking quality and an increased work efficiency since the order picking is faster to perform, and that picking errors are reduced.

Logistics is an important concept in the organizational context in which the planning of flows, services and products are treated. Logistics handles supplier management, supply of materials, production and distribution. The distribution of goods can be managed with different types of transportation depending on price and time aspects. The lowest transport cost for larger amount of goods is by maritime shipping. A common carrier used in transportation of goods is a standardized ISO- container.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

The industrial sector accounts for a large share of greenhouse gas emissions. To reduce its negative impact on the environment is crucial in the quest for a sustainable future. In discussions of the industrial sector's impact on the environment guidelines have been highlighted as a tool to assist the industries in their efforts to change the relationship between the consumption of energy and production. This by improving energy efficiency and a shift to the best available technology. During the past 30 years the steel industry has reduced its energy consumption per ton of steel produced by 50 percent.

Pontarius AB har tillsammans med Göteborgs Hamn AB identifierat behovet av en utvecklad holistisk modell för bedömning av investeringar i terminalytor. För detta har en första ansats gjorts med den interna livscykelkostnadsanalysmodellen Total Cost of Ownership and Operations (TCOO). Livscykelkostnadsanalys (LCCA) är ett verktyg för att handskas med ett projekts totala kostnader vid investeringsbeslut och bedömning av alternativ. Generella livscykelkostnads-modeller är svåra att ta fram, varför istället utförliga modeller vanligen skapas för specifika områden. För vägbeläggningar, och tillviss del flygplatsbeläggningar, finns utförliga sådana metoder, men för beläggningar i containerterminaler saknas det.För att fortsätta utveckling mot en bättre bedömningsmodell för terminalytor syftade studien till att identifiera kostnadsparametrar som sett ur ett livscykelperspektiv påverkar kostnaderna för containerhamnterminalytor.

In recent years, existing solutions for cooling personal computer CPUs have been supplemented by a new product category, factory sealed water cooling loops. These systems, consisting of a water block with an integrated pump, a fan and a radiator, perform well compared to the air cooling solutions but are less effective than larger, custom-built water cooling systems.This project aims to explore the most important aspects of a factory sealed system and to identify possible cost-effective enhancements of the performance.The most significant differences between the different groups of water cooling loops are the block design and the pumping power. The performance of both categories is also largely dependent on the fan power, but increasing fan power has a large negative impact on the noise level.Both radiator size and fan model choice appear, in tests, to be relatively unimportant, presuming that the noise level is kept constant. The position and direction of the fan, however, has significant impact on both the temperature and the sound level.Water blocks can be designed in several different ways, both regarding the heatsink design and the flow direction. In simulation, flow with the inlet centered above the heatsink result in considerably lower pressure drop and slightly higher temperatures than flow through the block, for heatsinks with fin arrays.Creating a competitive product in this product segment certainly seems possible, as there are performance-increasing changes to be made that seemingly has little impact on the production cost.

During recent years the use of TMR (total mixed rations) has increased in Swedish lamb production. For many years TMR has been used for cattle and hence the information and knowledge is vast, while the knowledge concerning sheep and TMR is more limited. The aim of this thesis is to present an overview of the scientific knowledge on the subject, and also to compile practical experience from sheep farmers using TMR. The thesis begins with a literature review where different aspects relevant to the usage of TMR are dealt with. It is concluded that there are differences between sheep and cattle that must be taken into account.

Each year, the coffee machines at Ericsson in Kista produce around 100 tons of ground coffee waste.The companies Coor Service Management, Löfbergs Lila and Selecta are all responsible for differentstages in the logistical chain in delivering coffee and, together with Ericsson, they want to increasetheir environmental benefit. The plan is to produce biogas through anaerobic digestion instead ofincinerating the coffee waste in a heating plant. The results are to be presented as different businesscases in which different biogas plants are compared with the reference case (heating plant),comparing costs and environmental impacts.There are two major environmental benefits from producing biogas; reduced carbon dioxideemissions from when fossile fule is replaced by carbon neutral biogas, and reduced emissions fromreturning digestate from the bio reactor to farmland instead of using industrial fertelizer.In order to determine the biogas potential in coffee waste, a couple of properties had to bedetermined in a laboratory. Properties such as the dry substance content, heating value, moisturecontent and ash content. The results show that 100 tons coffee waste could produce around 16 500Nm3 biogas which would contain 163 MWh.The biogas reactor and upgrade plant both need energy gas to function and uses around 14 MWh ofthe produced gas.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement. The work is important in that it creates safety awareness and promotes a healthy safety culture. Moreover, the future goal is to lower these statistics. The goal of the work is in addition to developing our knowledge of crime subject, was also to provide help and solutions for our clients.

Den här uppsatsen är skriven på uppdrag av GrenseTjänsten Morukulien, vilken är en organisation som hjälper personer, företag och andra organisationer som har ärenden i både Sverige och Norge.Syftet med uppsatsen är att jämföra levnadskostnaderna för en tvåbarnsfamilj i Arvika- och Kongsvinger Kommun. Detta görs genom att se vilken familj som har störst köpkraft. Med köpkraft menas hur mycket man kan konsumera för sin disponibla inkomst.Levnadskostnaderna jämförs för en genomsnittlig tvåbarnsfamilj. Undersökningen bygger på att alla kostnader läggs i boendelandet. Vidare utgås det ifrån att båda familjerna har samma konsumtionsbeteende som en genomsnittlig svensk tvåbarnsfamilj med jämförbar inkomst.

The thesis is about exploring possibilities for developing a standardised system solution for micro businesses, this since most of the micro business lack proper system solutions, a contributing factor of this is price and also incompatibility between the solution and the business itself. The system solutions we will refer to are solutions which task is to cover the most important needs that a micro business might have on their system. The main goal with this research is to see if this is possible, and if so, how the developers should think to take it further. We chose to do this by identifying the most significant of needs a micro business has when it comes to this type of system solution.In this thesis we will present three needs which were evaluated and brought forth through the analyses of various interviews and observations we had done during the study. The interviews took place at respective company with their employees and consisted both closed and open questions with our main focus on the open questions because we wanted to obtain as much information from the respondents as possible from several viewpoints.