Today's high oil prices and more stringent environmental requirements have led to that manufacturers of mobile construction equipment try to make their products more energy efficient. With this in mind a project about hybridization of hydraulic systems has been formed. The purpose of this project was to analyze the savings that can be achieved by hybridization of hydraulic systems. A reach stacker truck (Kalmar DRD450-80S4XS) were simulated in some load cases with conventional hydraulic systems and with three types of hybridized hydraulic systems. Different parts of the hydraulic systems were also analyzed separately.

The purpose of this paper is for the reader to realise how national innovation systems are deeply intertwined with the legal background of a country and to understand the processes that involves national innovation systems specifically regarding the stem cell / genetics research and how the need for specific community law must be considered targeting the stem cell patents. The legal part will try to answer: Why is it important given the actual state of the European stem cell national innovation systems for the European Commission to take a stand and tackle issues regarding the patenting of the human stem cell innovations? This is done from a country industry analysis (business approach) and then linking it with competition law from a community stand point of view (that tackles biotechnology issues). In order to achieve this the paper is divided into three separate analyses beginning with a theoretical background of general biotechnology / genetic terms that will enable the reader to have a general understanding of the importance of this kind or research ( genetics / stem cell research). The chosen countries case studies exemplify very diverse economies and development perspective from the traditionally R&D intensive to the least and from the biggest countries in Europe to one of the smallest, thus giving cultural, legal, economic and scientific variety..

There are some key elements which distinguish a general operating system, such as Linux, from a Real Time operating system, such as OSE. The later belongs to the category of soft Real Time systems while Linux is a general operating system, with significantly improved real time properties after version 2.6. These improvements make it interesting to compare the two systems.When comparing two operating systems, there are a number of issues which have to be considered. One way to measure the performance of the systems is by studying the time consumption for the same functionality and hardware.During the study, the items that appeared as the most important for the performance of the systems, were: process primitives, system primitives, interprocess communication, context switches and interrupt latency.This work demonstrates that it is possible and reasonable to do performance testing on two different operating systems. The implemented tests cover a number of basic functionalities, which appeared to be the most crucial ones for the performance of the systems..

The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

This paper describes how files and information can be shared in organisations and workplaces. We studied and compared the traditional file sharing in Microsoft Active Directory and the Social file sharing that comes with Microsoft SharePoint Sites. We used qualitative studies based on interviews with system administrators, management and by our own observations to acquire the necessary data. Using independent research, we were able to analyze the data and show the general difference between the traditional and the social file sharing systems. Social file sharing enables the user to easily store and share files in a flexible online environment.

The aim of this empirical study was to investigate how nurses on a ward within the emergency clinic deal with analgesia prescriptions and the pain management documentation. The used method was divided into chart reviews and qualitative interviews with nurses in clinical practice at the ward. This means that both a qualitative and quantitative approach was desired. The results incline that nurses generally apply to the laws and restrictions surrounding the nursing discipline, as used in pain treatment. Thus they generally fulfill the obligations accounting to documentation.

The trend in milk production is similar in Sweden and across the world; the farms are getting fewer but increasingly bigger. The costs for hiring workers are increasing, which results in more cows per animal keeper. Sensors can then be a great tool for keeping track of animals which need special attention. With a reported decreasing fertility, sensors that can detect oestrus even at low levels can be especially helpful in bigger herds to pinpoint the cows that may be in oestrus. The number of farms with dairy cows that install AMS, Automatic Milking Systems, are increasing, and that also increases the need for sensors to control milk quality and composition when there is no visual control of the milk by a milker before milking starts.For the sensor data to be useful you have to have software designed to analyze and interpret the data to get relevant information that the farmer can use.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

Agriculture has to be performed in a sustainable way in order to sustain high yields and to support a globally growing population. Functional soil properties are fundamental for high yields and in order to achieve good soil conditions sustainable management is a key. Loss of soil organic material and increased soil acidity are problems associated with degradation of soils and hence less sustainable agriculture. In this thesis, the effect of different agricultural systems on soil organic matter, pH and yield was examined. The systems examined are a cereal system with straw removal or returning and a ley system, all with different nitrogen levels.

This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.

Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size.

Background:Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.Purpose:The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.Research method:The thesis takes it?s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.Conclusions:The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management..