Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

This report describes the development of a system for controlling documents. The report starts with a problem description which the company wants an intranet-based solution for. The report then continues to describe the development phase for the different parts of the system which results in a complete system. The company that wanted this system is called Orbit One and is located in Ronneby, Sweden. They have had a problem with old documents circulating in different versions and in different binders. Now thanks to their new system they can access their documents easy and on demand through their intranet..

The formulation of visions into practical projects is an important part of the professional expertise of landscape architects. This expertise includes the gathering, structuring, improvement and utilization of knowledge. Project models have been developed to provide tools for the implementation and governance of projects, as well as means of learning, reflection and survey of individual projects. The aim of this thesis is to describe some general project models and their theory, and to describe practical, real-life examples of project models used within landscape architecture. Questions asked are: ? How do the processes of idea to construction in landscape architectural projects lool like? Do project models have a relevance for the mission of landscape architects? ? Is a common project model used within such projects, or is the project model varying depending on e.g.

The vision of this thesis was to create a concept that can be used as a base for amachine construction. The purpose of this project was to use different methods todevelop a concept that on the best way meets the sat up requirements. This projecthas been divided into three stages/parts; principle, primary and the final solutionstage.This thesis has been conducted in collaboration with Västkustägg AB. It is aconstruction project designed to construct a machine that will automatically putlabels on the egg packages. Västkust AB wanted to automate this process.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

AbstractEmbla 5 is an office building which has done a large improvement. The clients of this building has made an order of WSP and the student Anders Kempe to calculate the use of energy for the building, and after that result proposing further measures which can decrease the energy use of Embla 5.The ground for this report is when calculation of the present energy use of the building is stated. To make that information of a number of parameters such as envelope, the heating system and ventilation has been located and set in to the simulation program IDA ICE which calculate the energy use.To improve the energy use further this project has been concentrated to change the system of ventilation. Today the ventilation system is of the kind CAV (constant air volume) and the air flow is dimensioned for after recommendations from BBR and Arbetsmiljöverket in the office spaces. Consider that Embla 5  is an office building where the people only staying for 8-10 hours/day so was the ide to see how much energy saving if the air flow is reduced the time people not being in the building.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Konsultverksamheter har idag en stor mängd system och leverantörer att välja mellan vid val av att bli återförsäljare till ett nytt system. Denna mängd av system kan vid vissa tillfällen ställa till osäkerhet i form av vilket system som passar bäst in i verksamhetens portfolio. Genom en effektiv utvärdering kan dock detta avhjälpas och det system som passar bäst för verksamhet väljas. Uppsatsen bygger på en kvalitativ litteraturstudie där också en intervju utförts. Vidare har de teoretiska utgångspunkterna hämtats utifrån modeller såsom Standardsystem i Verksamheter och Välja och Förvalta Standardsystem. Dessa modeller ligger sedermera till grund för den modell som presenteras i uppsatsen och förenklar konsultverksamheternas problematik med att fatta ett genomarbetat val av system till sin portfolio..

The purpose of this paper is to examine how seams in an interactive system should be managed. Seamsin this study refer to the boundaries that arise when users move between for example differentsoftware, products or positioning systems. These seams are a cornerstone of the relatively unexploredarea called seamful design, which is based on that users can avail highlighted seams through activeparticipation in the use of a system. To analyze this area, seamful design is applied to the developmentof an interface of a smoothie vending machine. This smoothie machine thus provides the analyzedinteractive system, which the research questions are applied to as well as answered by.

The degree project is performed at Metso Kamfab. The production is aimed on machines everything from handling of fiber to paper pulp. Metso Fiber and Kamfab are using Pro/Engineer for design and blueprint production. The processing department types the NC-programs in notepad on the basis of the blueprints, the CAD-dates that already is there are not used. The aim with the work is to study if Kamfab can use CAM-system for processing and production of programs for their NC-machines.

Risk management is a key competency that is constantly being researched how it can be improved within project management. The risk management process consists of four major steps: identify risks, assess the risks? significance on the project, evaluate and address the key risks and follow up.The majority of companies seem to neglect certain identified risks, and decide not to mitigate if the risk does not cause adverse effects to the business. To counteract undesirable consequences and help organisations to become more effective at managing risks an initial work has been conducted for a risk repository.The project develops a proposal on the design of a risk repository which aim to effectively support a database implementation. The study includes literature studies which resulted in a relational model for database implementation.

At the Division of Electricity at UppsalaUniversitythere are ongoing researches, including a research concerning turbo generators.Turbo generators produce a large share of electricity in the world; however they are costly mainly due to the fact that the cooling and ventilation that are needed to eliminate the excess heat from the generators are expensive. Turbo generators work with high efficiency and in this project, the main task is to simulate a generator while taking into account that the generator must be designed against self-oscillation, centrifugal force, exhaustion and heat. The turbo generator must be simulated without being too expensive and complicated.In this project, the dimensions of the turbo generator depend on the efficiency of it, and where the losses are in the generator. Furthermore, the optimum values need to be chosen with the help of the ACE simulation program. The report begins with an introduction describing the project followed by a task description that is dealing with the project.

Företag möter idag allt hårdare konkurrens, detta leder till att företag i allt högre grad samarbetar med aktörer i leverantörskedjan för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i enrelation ?öppnar upp sina redovisningsböcker? och avslöjar intern finansiell information som tidigare hållits hemligt inom organisationens gränser, exempelvis kostnader för produkter eller processer. Genom denna öppenhet kan företagen reducera kostnader och utveckla varandras verksamheter.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.