Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The aim of this thesis is to develop a new business model for district heating and cooling firms which can contribute to a stabilization of the Swedish national energy system. The business model is developed for a district heating and cooling firm and is exemplified with Fortum Heat. The theoretical investigation around the topic creates a rigid base for following qualitative empirical studies. Osterwalder?s canvas for business model generation is used together with a Casual Loop Diagram to identify a number of business opportunities which stabilizes the national energy system.

Idag är intresset för högpresterande betong (HPB) växande runt om världen då fördelarna är många, eftersom slankare, tätare, starkare och lättare konstruktioner kan tillverkas. Detta examensarbete handlar om materialförsök och modellering för en typ av HPB som ska användas i husbyggnation. Arbetet inleddes med materialförsök i färskt tillstånd, där god gjutbarhet och konsistens eftersträvades. Utgångspunkten var från ett grundrecept med två olika ballastsorter (slaggballast med flygaska och krossballast från asfaltindustrin med silikastoft), vilka namngavs till pilotförsök 1 och pilotförsök 2. Vidare valdes pilotförsök 1 att provas i hårdnat tillstånd då det visades att det var mer ekonomiskt lönsam eftersom ballasten inte behövde siktas, lägre vct tillhandhölls och att flygaskan som användes i pilotförsök 1 är billigare än silikastoft som användes i pilotförsök 2. Resultaten efter 28 dygn för de materialförsök som utfördes i hårdnat tillstånd var:Tryckhållfasthet; 141,9 MPaDraghållfasthet; 7,0 MPaBöjdraghållfasthet; 10,0 MPaElasticitetsmodul; 46,4 GPaKrympning efter 56 dygn; 0,5 ?Samtliga försök utfördes enligt svenska standarder (SS). Dessutom vidareutvecklas och förbättrades ett redan arkitektoniskt gestaltat Attefallshus ur ett konstruktions- och hållbarhets perspektiv, där fokus låg på transport- och produktionsförutsättningar.

Volvo Construction Equipment i Braås är världsledande inom tillverkning av ramstyrda dumprar. I Braås utförs därför en mängd olika testfall där man kartlägger utfallen genom insamling av data från CAN-bussar i dumpern. Om ett test går fel beskrivs det i en felrapport med tillhörande beskrivning av händelseförloppet. Idag finns det inget enhetligt sätt att visa händelse ihop med position.För att analysera insamlad data används idag CANalyzer. Fördelen är att det går att visa insamlad data på ett strukturerat grafiskt sätt.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

A piezoelectric injector was modeled, in this Master Thesis Project which was carried out at Scania CV AB in Södertälje, in GT-Fuel. GT-Fuel is simulation program from Gamma Technology.The simulation model for the piezo injector was divided into a hydro-mechanical system and an electrical system (Piezoelectric element). First the hydro-mechanic model was duplicated from Advance Continuous Simulation Language model (ACSL). The simulation results were then compared to the ACSL, to verify that the hydro-mechanical system was modeled correctly. The simulation results for the electrical model were also compared with a Simulink model.

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

The logistic business Svenska Retursystem AB was founded by the Swedish retail sector in the year 2000, and their introduction of a grey plastic crate to the supply chain for perishable goods changed the situation for the swedish horticultural sector. The new system revealed several challenges to be tackled by all actors, from the small family firm to the bigger organisations. Whereas the initiative comes from the customer himself, from the horticultural sector ?s point of view, a refusal of the new packing is a hard decision to take. It is however interesting that a comparison between the two systems, shows in favour of the corrugated board boxes, not only concerning environmental aspects but also for economical and ergonomical reasons.

Today small metal parts are mass-produced as for example rollers in cylinder bearings. At high velocity cutting the metal is cut with a great force in a scissor-like device. Both precision and repeatability is important to be able to guarantee good quality, but from an economical point of view it is also important to keep a great manufacturing capacity. The part of the process that is most time consuming is when the metal bar, that is about to be cut, is fed to the right position. Therefore it is interesting to examine if the time used for positioning can be reduced.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

From the customer?s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working with improvements businesses often sub-optimizes single processes instead of considering what benefits the entire company. Thus, when improving processes and activities it is important to have knowledge about and understand which factors that affect how the flow can be designed.Several studies have been performed with a wide perspective on process flows in order to obtain a more resource-efficient and value added flow.

Övertoner orsakade av varvtalsstyrda motordrifter ger problem i industrisystem. Syftet med studien är att identifiera problemen och ge rekommendationer för att undvika dem. Studien utfördes som examensjobb på KTH för konsultföretaget Ramböll. En litteraturstudie i ämnet kombinerades med elkvalitémätningar på drifter hos Sandvik Mining.Elkvalitéproblem orsakade av varvtalsstyrda motordrifter kommer till stor del av att frekvensstyrningen ger olinjärt strömuttag som, om nätet inte är tillräckligt starkt, påverkar spänningskvalitén. Problemen kan vara driftstopp, störd utrustning och ökat slitage på utrustning för att nämna några.Denna studie visar att vid ändringar i system innehållande övertoner kan framtida övertonshalter approximeras för vissa fall.

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.

The purpose of this essay is to illustrate the debate of water politics and privatisation of water distribution. My method is debate analysis and qualitative idea analysis and for my essay I used three books that try to persuade the reader that his or her idea is the best for this water crisis. My main question is to illustrate the debate concerning water privatisations. I will also look at the arguments for or against privatisations and finally determine how the authors think the state should act towards this subject. The first book I used was Vandana Shivas ?Water Wars? that when published started an international discussion about the water privatisations.

This account deals with my degree in furniture design. The project was done in collaboration with the architect firm Byggnadskonst AB in a quest for the cafe chain "Vivels"Byggnadskonst AB?s mission was to make the interior of the cafe that Vivels is building in Larsberg Center on Lidingö. My assignment was to design chairs for the café. In the beginning I had even thought about designing a table, but as time past I focussed more and more on the chairs.