This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

Uppsatsen behandlar den finansiella redovisningen av avsättningar för avhjälpande av förorenings­skador. Syftet är att undersöka hur ägarkoncentrationen hänger samman med den grad av informationspublicering företag har valt kring dessa avsättningar. I studien undersöks 44 företag inom olika branscher och med olika ägandeformer. I jämförelsen mellan samtliga fallföretag konstaterar vi att det finns ett samband mellan låg ägar­­kon­centration och hög grad av informations­publicering. Vi diskuterar också hur graden av vinstsyfte kan påverka graden av informations­publicering.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

Problembakgrund: Transportsektorn och framförallt vägtransporter är den enskilt störstaproblemområdet med avseende på kolidioxidutsläpp i världen. Förändringsåtgärderna somhittills har gjorts inom sektorn är otillräckliga, främst eftersom det totala antalet transporterfortfarande ökar. Företag, främst industriländerna, har under de senaste decennierna börjatintegrera miljömål i sina företagsstrategier. Det statliga transport- och logistikföretaget GreenCargo bildades år 2001 och samma år införde företaget ett balanserat styrkort med integrerademiljömål. Meningen var att arbetarna skulle känna sig mer delaktiga och se att det går attpåverka utfallen.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

SAMMANFATTNING Examensarbetets titel: Drivkrafter & Bromsklossar för Innovation i Professional Service Firms ? En fallstudie av två Big Four byråer Seminariedatum: 4 juni 2008 Ämne/kurs: FEKK01, Examensarbete kandidatnivå, 15 poäng Författare: Noel Lindell, Sebastian Sedeki, Christofer Österlindh Handledare: Håkan Lagerquist Nyckelord: Tjänsteinnovation, Processinnovation, Professional Service Firm, Big Four, Innovation Syfte: Syftet är att skapa en djupare förståelse för hur man arbetar med innovation och vilken syn man har på innovation i Big Four byråerna. Vi strävar efter att förklara hur man arbetar med att tillvarata inventioner, hur innovation uppstår inom olika fält och i vilken utsträckning. Ambitionen är att vårt resultat ska vara normativt för hur man ska kunna öka innovationsgraden i en Big Four byrå. Metod: Studien är en kvalitativ fallstudie med abduktiv ansats.