Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

Biogas is a renewable energy source that is produced by anaerobic digestion of organic mate-rial. In Sweden, biogas predominately comes from sewage water sludge and landfills or from organic waste of households and industries. Small scale digestion plants at farms are espe-cially expected to contribute to increased biogas production in the future. Biogas can be ob-tained directly in it?s raw form and used as fuel in a combustion chamber.

The construction market has, as a result of the crisis in Europe been uncertain in recent years. During the year 2013, the construction will be stabilized, in particular Finland. The geographical proximity between Sweden and Finland and similarities in cultures and climates makes Finland a coveted market for many Swedish companies.Differences in national regulations and guidelines, which are produced by the authorities in different countries, are examples of barriers that may hamper the process, including for Swedish villa suppliers, to establish themselves on the Finnish market. It may be useful when facing a new export drive, to look up what similarities and differences there are between the countries building codes, to prevent mistakes and unnecessary costs to the project work..

With growing economies and better living standards in many parts of the world today, there is a need of expanding the capacity of generating electricity. The alternatives for renewable energy technologies are not fully developed and have still some problems to conquer.The company Minesto has developed a technology that is called Deep Green. It is designed to gain electricity from tidal currents. Deep Green works in a similar way as a kite that is attached to the seafloor with a moving wire. It contains of a wing that moves due to the water current.

We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.

Målet med detta examensarbete var att utvärdera produktutvecklingsmetoden Needfinding genom att studera tillgänglig litteratur och genom att implementera denna metod i ett praktiskt fall. Sättet detta genomfördes på var att påbörja arbetet utan någon given problemställning. Detta innebar att första delen av arbetet användes för att klarlägga och konkretisera ett sådant. Sedan kunde utvecklingsarbetet påbörjas för att hitta lösningar till de belysta problemen. Fokus lades slutligen på varuhanteringen inom dagligvaruhandeln där både ergonomiska och miljömässiga förbättringar skulle kunna genomföras..

This Master thesis was written for Lantmännen Agroetanol in Norrköping concerning the layout of their finished goods inventory and unloading of feed after introducing a new product mix. Lantmännen Agroetanol has two production lines which produces feed. Both lines lead to six silos, used as inventory of finished goods. The feed from the two production lines differ in terms of quality, where as Lantmännen Agroetanol wants to separate their finished inventory in order to charge a higher price, by selling the better product as a premium. With two different feed products the yearly revenue is expected to increase which motivates a research about the current capabilities and necessary changes to be made in the factory.

A severe profitability decline in sugar beet production in all of Europe is one of the consequences of the latest reform of the EU sugar regime. In south of Sweden, sugar beets is the crop that has been the most profitable by far for the last decade. The high profitability has contributed to the high rate of increase in the price of land and has restrained the structural change towards a more effective agriculture. Because of the reform, all sugar beet producers are facing diminishing income and must find ways to compensate this. The aim of this master thesis is to study how Swedish farmers adapt to the sugar beet reform. A questionnaire was sent to 354 randomly selected sugar beet producers.

Z39.50 is a standard protocol designed to create an interface between diverse computer databases for diverse information needs. Since it has to be adjustable it is also complex and demands a certain degree of expertise when being set. However, the aim of this paper is not to make a theoretical description but to examine certain conditions in practice. From the perspective of Swedish research libraries two principal hypotheses are examined: 1) the implementation of a given technology (Z39.50) is primarily influenced by social circumstances, and 2) the way in which the technology is implemented will bias the results of information retrieval. For this examination we need a framework of theories concerning the relationship between technological development and society, organisational theories and database theories.

Uppgiften består i att konstruera och designa en DSP lösning för att förebygga stamning. Genom att en signal tas in på en mikrofon och bearbetas i en DSP därefter skickas ut på en hörlur.Signalen som behandlas i DSP:n ska frekvenshöjas och fördröjas.Pitch och fördröjning ska kunna justeras m.h.a. en omkopplare.Till hjälp fanns utvecklingskortet eZdspF2808 från Texas Instruments och en in/utgångsförstärkare.Tidigare erfarenheter av DSP från Texas Instruments saknades. Att lära känna utvecklingskortet var därför en del av arbetet. Det bestod mest i att läsa användarguider från Texas Instruments hemsida.Utvecklingskortet saknar en DA-omvandlare, en sådan konstruerades..

HMS Industrial Networks AB is in need of changing a communications solution that iscurrently based on an ASIC. This will be achieved by moving the communications solution toa FPGA with the help of the programming language VHDL. By doing this, it is possible toreduce the need for specific circuits, get a more flexible platform and thus get a cheapersolution.This report describes a solution for how to move a network protocol from an ASIC to anFPGA. The report shows that the network slave device is working under the guidelines forthis project. This means that it is quite realistic to implement a fieldbus protocol on an FPGA,using VHDL and to maintain the same functionality as the earlier communications solution..

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

Arbetet handlar om utveckling av ett e-learningsystem och hur man kan säkra koden förframtiden. Dessutom handlar det om att undersöka en möjlig implementation av standardenSCORM samt att ta fram en ny databasmodell.Efter förundersökning togs beslutet att genomföra projektet som ett API i grunden medtestdriven utveckling och tillhörande dokumentation. De tekniker som användes var; HTML,CSS, XML, PHP, MySQL, Javascript, och Codeigniter.Resultatet blev som förväntat förutom att det inte gick att återanvända koden i den utsträckningsom först uppskattades utan istället återanvändes idéer och problemlösning..

This study is based on motivation theory, communication theory and knowledge about change management and workshop arrangement. The aim of the study is to develop a communication strategy which increases motivation for sustainability work in municipalities.Main focus of this report is to (1) determine whether motivation theory is applicable on a municipality?s sustainability work, in order to gain a willingness to change and (2) decide if workshops are suitable platforms for communication with municipalities. The opinion that global, complex problems require local solutions is a starting point for this study. The role of municipalities is claimed to be of great importance and is furthermore suggested to undergo a change in order to meet the current demands.

This thesis is performed in cooperation with Prodelox AB and JTI (Swedish Institute of Agricultural and Environmental Engineering). The purpose of the project is to generate and develop a WC-technique with a closet sewer that keeps a higher TS-substance than 1.5 %. The WC-technique is mainly directed towards permanent households in sparsely-populated areas and cabins. The goal is to generate concepts of toilets with an extremely low use of water in terms of flushing. The design should be appealing and touch more senses than only the visual.