Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

The purpose of this bachelor degree thesis is to analyze technical issues associated with an implementation of a low sloping trash rack with narrow spacing. A hydropower plant in Umea?lven was used as a case study. The basis for the study was a model where trash racks were dimensioned for inclinations between 25 and 45 degrees. Corresponding head loss, durability and water speed through the rack were then determined for each inclination.

Vår avsikt med uppsatsen var att utvärdera e-handelslösningen osCommerce utifrån ett ramverk som vi skapade och genom en enklare installation av e-handelssystemet. Utvärderingen gjordes för att underlätta för en potentiell intressent att välja eller förkasta osCommerce. Genom att läsa om e-handel och IT i facklitteratur och på Internet hittade vi aspekter som vi ansåg var viktiga att beakta när det gällde kvaliteten på en e-handelslösning. Dessa aspekter - administration, funktioner och layout, säkerhet, teknologi, resursåtgång, installation, marknadsföring samt flexibilitet - kom att utgöra utvärderingskriterier i vårt ramverk. För att ta reda på vad användarna av osCommerce tyckte om systemet genomförde vi semistrukturerade intervjuer via e-post.

The purpose of the study was to examine if intrinsic motivation and work commitment to the organization differs between permanent doctors and hired doctors. The total of 63 doctors who participated in the study made an internet-based survey with 21 questions taken from the Basic Need Satisfaction at Work Scale and 3 questions from the section ?work commitment? in QPS Nordic. The main results of the study showed that permanent doctors perceived a higher level of intrinsic motivation on all the three needs autonomy, competence and relatedness. Furthermore the result showed a tendency that permanent doctors perceived a higher level of work commitment to the organization then hired doctors..

One of the most discussed archaeological subjects is the neolitisation, and the start of a neolithic lifestyle which is characterized by several significant events. The traditional view has been that settled people were cultivating and breeding, but this picture has been questioned and changed in later years. The development is principally based on two models; that already neolithic people immigrated and took over, or that the new lifestyle gradually developed out of the existing cultures. Southern Scandinavia was characterized by a settlement pattern with permanent settlements which were complemented by temporary special settlements, but in time more domestic settlements originated. On the British Isles the settlements didn´t consist of permanent agricultural settlements but instead did the people here move freely between several short term settlements.  .

Impression of reality deals with the subject of wearing a mask. It is an exploration of the idea that we are all playing different roles, on a stage in front of an audience. The aim was to work conceptually with text, photo and video as a way of exploring a subject. The goal was to create and edit the material so it would be interesting for the visitor at the graduation exhibition. The content was created through experiments based on questions such as the following examples; What is a mask? How can content control form? What is originality? The process resulted in a publication and a video installation with the ambition of highlighting the idea of the world as a theatrical construction.

SammanfattningSjöfartshögskolan i Kalmar förfogar över en ångpanna som används för att utbilda sjöingenjörer, drifttekniker samt driftingenjörer. Ångpannan används för att ge studenterna övning i att programmera ett styrsystem och för att de ska få kunskap om praktisk användning av reglerutrustning. Den ursprungliga elektriska installationen för ångpannans styr- och övervakningssystem var opraktiskt utformad för operatören, där dels en omkoppling i systemet var ett krav vid körning av olika laborationer och dels var utrustningen omodern. Det fanns även brister i installationens dokumentation och i samband med att Sjöfartshögskolan planerade en utbyggnad av anläggningen ansågs det som ett allt för komplicerat arbete i dess dåvarande utformning.Syftet med uppdraget var att ta fram en lösning för en ny elektrisk installation till ångpannan, samt att praktiskt genomföra installationen. Målet är att operatören enkelt ska kunna köra anläggningen och göra val av olika laborationer utan att det skulle innefatta en omkoppling i installationen.

The education program System design at the University of Kalmar has since it?s beginning been missing a near by studio for it?s students studying towards audio and music. In the choice of examination project I would take upon this task, which was long wanted for the teachers and students at the university?s Musikhuset.Musikhuset became the buyer of the project, and the studio was to be installed at their premises. Unfortunately, the project got jammed by the university?s financial savings calculations, and was due to this delayed in the end for 11 weeks.

This thesis work includes studies and simulation how magnetization of the translator in a linear generator for wave power can be automated. The translator is the moving component in the generator that is "dressed" with permanent magnets. The translator is magnetized with rectangle-shaped permanent magnets that are today's strongest permanent magnet type of neodymium-iron-boron (NdFeB).Eight equivalent metal sheets are mounted around the translator. The plates have milled tracks where 106 permanent magnets per sheet are mounted. Today the assembling of the magnets is done by hand, which is a very tedious and time-consuming work.  This project presents investigations about the automation of the translator magnetization theoretically and simulation results are preformed in ABB's robot simulation software RobotStudio. Even robot-held tool was designed that enables the robot to be able to magnetize the translator in a simple manner.  The investment cost is roughly 1.5 million SEK. With an economic life-time of five years, the investment costs are estimated to 24000 SEK / month.  According to the calculations, this project is very motivated to implement, as it provides savings up to 17 000 SEK per translator which is 10.2 million SEK assuming that the robot cell is operating at full speed the whole year.According to this thesis work the result is a 4x9 meter cell with two industrial robots of the type ABB IRB6650S.The cycle time to magnetize one translator was calculated to about 10 hours.This prototype of project can possibly be implemented in a full-scale production line and performed according to the calculations and simulations presented in the report. Further work is suggested to improve the tool.Lyssna .

Fertiliteten hos högavkastande mjölkkor i världen har en negativ trend. Eftersom brunststyrkan avtagit i takt med att mjölkproduktionen ökat, och lantbrukarna har allt mindre tid avsatt för observation av sina djur, finns en växande marknad för automatiska brunstpassningssystem. I denna studie utvärderas ett sådant system; Heatime®. Arbetet är tvådelat, och består av en retrospektiv studie av den eventuella förändring i besättningarnas fertilitetsresultat som uppkommit efter installation av systemet och en enkätstudie som utvärderade hur nöjda 65 lantbrukare var efter inköp. Efter att ha granskat och jämfört fertilitetsdata (antal kor, inkalvningsålder, kalvningsintervall (KI), kalvning till första insemination (KFI), kalvning till sista insemination (KSI), antal inseminationer/serie, 56 dagar non-return, andel dräktiga av nypåbörjade och dräktighetsprocent per insemination) från de databaser som finns i Sverige (kokontroll och seminrapportering) från två år före installation med två år efter konstaterades att dessa värden inte skiljde sig signifikant åt. Detta beror antagligen på att fertiliteten hos mjölkkor är så pass multifaktoriell att det finns fler faktorer än bara brunstpassning som påverkar resultaten. Resultaten av enkätundersökningen visade att majoriteten (94 %) av de som köpt systemet var så pass nöjda att de skulle köpa det igen, och 96 % av dem tyckte sig se en förbättring av fertilitetsresultaten efter installation. Vidare uppgav 76 % att de ansåg sig spara väsentligt med tid varje vecka efter installation av Heatime®. Om tid sparas varje arbetsdag utan negativ påverkan på fruktsamheten får detta ses som en vinst och skulle kunna motivera en installation av systemet.

When unlimited tax liability exists, the individual is liable for all income, both which originates from other countries as well as from Sweden. In order for unlimited tax liability to exist the individual needs to either be considered a resident in Sweden, have habitual abode here or if previous residence existed, that the essential linkage still consists. To determine whether an essential linkage exists, the factors set out in the third chapter 7 § IL shall be considered, an overall assessment of all relevant circumstances must be made. In case law however, it appears that three of the factors have been given greater importance, one of which is the factor residence for year-around use, which includes both residence for permanent use and residence used for recreational purposes. The question raised in this thesis is whether the factor residence for year-round use is still regarded as a sufficiently strong basis to independently induce essential linkage for the taxpayer.A big difference between the two housing types exists.

During installation and operation of a geothermal heat pump system leakage of an antifreezing agent can appear in a borehole and leak out in surrounding groundwater. To guarantee high quality drinking water for generations to come Sweden has dedicated some areas as water protection areas. The local authority gives permits for the installation of heat pump systems within water protection areas. Before giving a permit the local authority makes an evaluation of the risks involved in installation and operation of the system within the area. By keeping a certain distance between the protected object in the area and the heat pump system the risk of polluting the protected object with an anti-freezing agent can be reduced.This thesis makes a comparison between three different methods of calculating an appropriate distance between the protected object and the heat pump system.

In order to increase the independence in everyday life of the elderly population, we have developed a lifting aid for loading in the private car trunk. Independence from outside assistance affects self-esteem in a positive direction and can help increase the quality of life for a large group of individuals. As people age and experience changes in performance, it is important that aids and support is available, particularly to reduce the experience of aging and it?s increasing physical limitations. The aim was to develop a function prototype characterized by simplicity, which facilitates loading of the private cartrunk.The project was conducted at the request of Autoadapt AB, which is one of the leadingactors in car adaptations for individuals with disablilities.

The purpose of this master thesis is to investigate different types of measures for making buildings more energy efficient and to estimate their profitability. The calculations were performed with the building simulation program VIP+ and the evaluation of the profitability with the life cycle cost method. Furthermore, it was examined how losses in the distribution of secondary systems of district heating can be avoided. Options to replace district heating with a local district heating system based on bio-energy have been investigated. The possibilities of achieving more efficient thermal energy consumption and production for the chosen estate were also examined.The object of the study has been a residential estate with 133 detached houses in Uppsala, built in 1974.

Abstract Titel: Det svenska konsumtionsbeteendet ? En ekonometrisk analys av den permanenta inkomsthypotesenTopic/course: NEKK01, Bachelor thesisWriters: Ida Hedlund, Anna Persdotter Supervisor: Fredrik NG Andersson Keywords: Permanent income hypothesis, Milton Friedman, Consumption smoothing, Sweden Purpose: The purpose of this thesis is to examine whether the permanent income hypothesis can be applied on the consumption pattern of Sweden during the time period 1950-2006. Method: To do the observation an econometric regression analysis has been made. The variables tested are consumption, real GDP, stock- and real estate market prices. In the model three different time periods have been investigated to facilitate the origin of different patterns.