IT-organisationer börjar ta större och större plats i bolags affärsverksamhet, och är idag även en av de största kostnadsposterna. I samband med detta ökar kraven på den IT som levereras där bland annat fler vill ha bättre insyn i vad som levereras och hur mycket leveransen kostar. Detta behov av insyn återfinns både hos IT-leverantören och hos deras kunder. Problem finns emellertid att göra IT mätbart i finansiella termer.  IT Financial Management (ITFM) är ännu i sin linda, men är en arbetsprocess som tar sig an denna problematik; Att kunna ge finansiell data på IT-tjänster. ITFM är en del av det vidare begreppet IT Service Management, vilket syftar till att beskriva hur IT som tjänst levereras på bästa sätt till en kund.

This thesis calculates and compares the values of improved environmental quality due to future possible investment alternatives in biogas production facilities at Käppalaförbundets Reningsverk (Käppala Sewage Treatment Works) in an attempt to determine which alternative yields the highest such value. Käppala faces three investment alternatives for the usage of biogas. The alternatives are production of vehicle fuel, district heating and thirdly, heat and power production. Estimates of the value of environmental change are calculated for each of the three investment alternatives, and these estimates are then compared. The environmental change in question is the change in discharge levels of carbon dioxide (CO2), nitrogen oxides (NOx), sulphur dioxide (SO2) and particle matter.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

In the following study I probe the social world of hard-rock music. By conducting interviews with four young male enthusiasts of this music I try to develop a general picture of this social world, as well as of the basic elements on which this particular subculture is constructed. The identity of a hard-rocker is based upon a number of factors beyond just a preference for that music. Throughout the interviews I encountered many implicit norms that one must followed in order to be able to see oneself as a true hard-rocker. I also found that from the respondents? perspective, the mainstream culture has, throughout the history of metal music, used various ways to counter the spreading of this genre.

This is a paper about the effects from smoldering fire on lithic objects from an archaeological view. The introduction gives the background to this paper, a short orientation to forest wildfires and why the work is limited to: flint, quartz, quartzite and slate. Material and methods describes the stone materials and the setup that was used in the temperature logged tests with three replications for each type of material. The fuel in the burnings was peat on a bottom of sand. Flint showed a more drastic effect from heat compared with the other materials. Slate seems to have greater tendencies to change to darker colour and luster at lower temperatures than the other materials.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

The purpose of the house which is the basis of this report is to be able present itself on the market as a relatively cheap and at the same time a climate friendly choice. The house is supposed to be able to be built anywhere in Sweden and the rest of Scandinavia in a short period of time. This puts demand on what kind of heating system the house can have, since not all places have the geographic advantage of being able to use geothermal or district heating. Therefore the heating system choices will only include those that are not limited by their geographic location. The house will be built in modules which only require the groundwork to be done before the house can be erected. In this report "System solutions for plus or passive-housing" a comprehensive literature search has been conducted as well as a number of calculations.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

Turboaggregat med variabel geometri har länge funnit hos automobiler, men det dröjde ända tills 2008 innan det första dök upp på ett fartyg. Syftet med denna undersökning har varit att kontrollera om de fördelar som Man B&W hävdar att VTA-aggregatet skall ha stämmer, samt att undersöka om VTA-aggregatet kan lösa de problem som uppkommer i och med att man kör med reducerad fart, s.k. slowsteaming. För att undersöka detta har jag bedrivit litteraturstudie, med insamling av data mestadels från Internet.Resultatet av undersökningen visar på att ett VTA-aggregat kan minska bränsleförbrukningen och vissa emissioner vid reducerad fart jämfört med en konventionell turbo av samma storlek. Den minskade bränsleförbrukningen leder i sin tur till ekonomiska vinster.

The purpose of the project has been to work out recommendations that reduce the energy-related costs and environmental impact of HPW Fresh & Dry Ltd., a fruit drying factory in Ghana. The factory produces electricity with diesel and biogas but also purchases electricity from the national electricity company. Heat for the drying process is produced from biogas, kerosene and solar panels. In the project the energy system was analyzed by measuring production and consumption of heat and electricity. The project results show that the factory can become self-sufficient on heat if the available energy is used more efficient. The production units for both electricity and heat have low efficiencies.

Användningen av personbilar har ökat stadigt i Sverige och världen i stort de senasteåren, vilket lett till ökade utsläpp av koldioxid. Samtidigt har oljepriset nåttrekordnivåer, och många menar att utvinningen av olja redan har nått sin topp. EU hardessutom satt som mål att medeltemperaturen på jorden inte får stiga med mer än maxtvå grader Celsius, och att till år 2050 reducera koldioxidutsläppen med 80 %. Detta ärenbart möjligt om nya, gröna drivmedel och drivlinor fortsätter utvecklas ochframförallt kommersialiseras. Användningen av förnyelsebara energikällor har ökatkraftigt, vilket skapat förutsättningar för bilar drivna av el.

The purpose of this master thesis is to evaluate how internal vehicle information inScania buses and trucks can be used for evaluation of driver performance regardingfuel economy, vehicle wear, traffic safety, emissions and cargo damage. To someextent it was examined whether this information could be used for training the driverto a better driving style. In addition, a prototype for such a system was developed.By first defining what distinguishes a talented driver and how he/she differs from apoor driver, followed by a study of the internal vehicle communication, a system thatin real-time gathers and interprets vehicle data could be developed.The resulting system can with reasonably high reliability detect a number of trafficevents (such as braking, lane changing or hilltops). At each such event, the driver?sbehaviour can be evaluated.

Most major companies today have a visual identity. It answers questions like: which font do I use? and when can I use the logo or not? Westinghouse Nuclear Fuel in Västerås have a visual identity but no guidelines for the employees to follow. Further-more, rollups and rollup handouts produced by Westinghouse are not mentioned in the visual identity. ?erefore the external information from Westinghouse is someti-mes, both by employees and customers, perceived as not uniform.

Most major companies today have a visual identity. It answers questions like: which font do I use? and when can I use the logo or not? Westinghouse Nuclear Fuel in Västerås have a visual identity but no guidelines for the employees to follow. Further-more, rollups and rollup handouts produced by Westinghouse are not mentioned in the visual identity. ?erefore the external information from Westinghouse is someti-mes, both by employees and customers, perceived as not uniform.

Our purpose in this paper is to examine if there is any profitability for a company with a factory in the timber industry to invest in a combined heat and power, CHP. Based on analysis and the results that the paper generates, we will give Derome AB a suggestion on how it is a profitable investment or not to installing in a CHP.By investing in a CHP plant, you can get a high efficiency, which means that companies can use their resources more effectively. The Swedish wood industry has by-products of production that can be used for combustion in their boiler which is an advantage.The essay is a qualitative study where we have a case company, Derome AB. In this company, we interviewed two employees who have knowledge in the study. They have helped us to provide information and data about their business.We chose to use the pay-off- and the net present value method, NPV, to see if there are profitable advantages for the investment.