Alfa Laval?s strategy is to focus on modularized product platforms. Several benefits areforeseen, reduced lead-time, less costs, shorter Time To Market and better quality.Development and verifying will be carried out on block level. Today the separators arebeing tested as a complete unit. A number of factors affect the test results and problemsthat are encountered can be hard to identify.

This report is about a thesis that is performed in and for SYSteam Engineering AB in Motala. The thesis work is divided into three parts, study of the market, programming and electronics. The study part consists of examining and comparing different data acquisition systems for testing of different circuit boards, taking into account the modularity, real-time applications, mobility, environmental, interface hardware and software, to be able to define a general module-based data acquisition system in both hardware and software that enables for future developments.The programming part consists of getting started with Visual Studio, which integrates the Measurement Studio for C#. NET. Measurement Studio includes classes and user controls for testing and measuring and offers tools for acquisition, analysis and presentation of real world data.

The aim of the present study was to investigate the effect of sensory modality on short-term memory recall. An exploratory, cross-sectional study was performed. A total of 119 individuals participated. There were 70 female and 49 male subjects, aged 4 to 80 years (M=34,3). The participants were presented with 12 different objects in auditory, visual or auditory/visual mode over a period of 24 seconds.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

I dagens samhälle kretsar shopping inte bara kring själva produkterna som säljs, utan även om hur butiksmiljön är uppbyggd. Den visuella miljön och hur produkter presenteras har stor påverkan på kunders beteende och inköp. Ljus, ljud och färger påverkar våra sinnen både positivt och negativt, vilket butiker utnyttjar på olika sätt. Syftet med detta uppsatsarbete är att beskriva vad unga kunder (18-25 år) anser ska ingå i ett attraktivt och starkt butikskoncept. Syftet är också att undersöka hur unga kunder upplever likheter respektive skillnader gällande butikskoncept för butikskedjor och produktutvecklande varumärkesleverantörer.

During the last decade a new technique in animal breeding has developed called genomic selection. It is based on estimations of the effect from genetic markers on traits that are calculated in a reference population. By genotyping individuals, genomic breeding values can then be estimated without phenotypic observations. The aim of this essay is to investigate the response of genomic selection on breeding schemes for dairy cattle. The accuracy of the genomic breeding values is affected by the proportion of observations included in the validation set and how often the equation for estimating breeding values is reevaluated.

Dogs presenting with vomiting and abdominal pain, are common patients at the small animal clinic, and the reason for these symptoms can have various aetiologies. One common reason for these symptoms is obstruction of the small intestine caused by a foreign body. Obstruction of the small intestine is best diagnosed by using radiography, contrast-study if needed, and ultrasound. To avoid further examinations, diagnosis from plain radiographs is preferable. One of the signs of illness one can detect from these examinations is a dilation of the small intestine proximal of the obstruction, caused by gas or fluid; ileus.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

Uppsatsens syfte är att analysera och diskutera varför och på vilka sätt ett detaljhandelsföretag bör erbjuda kunden en multisensorisk varumärkesupplevelse. Uppsatsen kommer att ge företag ökad förståelse för Sinnesmarknadsföring och vad det får för konsekvenser vid utformandet av servicelandskapet.Vi har använt oss av både en kvantitativ och en kvalitativ metod. Den kvantitativa metoden innebar ett experiment där vi undersökte doft- och ljudets påverkan på kundbeteendet. Experimentet utfördes på en utvald yta på EM Kalmar Severins i samband med den specifika produktgruppen soffa. Den kvalitativa undersökningen genomfördes med observationer, 15 kundintervjuer samt en intervju med varuhuschefen..

The purpose of my study was to determine whether there are any differences between the language that men use and the one that women use in a context that has not yet been studied. With the results of previous studies from other areas in mind I tried to ascertain if the stereotypes that exist about language and gender may also be transmitted to the comedy stage. I compared two stand-up comedians with opposite sex in a clip from a Swedish television show. The comparison was based on their body language, the use of nouns and verbs and on the length of their words. I used a combination of a qualitative and a quantitative method.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

 The purpose with this thesis was to develop a designguideline which will simplify the development of new products that will be laser welded. The need for this thesis has come forward from the quality problems that Volvo Construction Equipment, Components Division is having with their laser welding manufacturing unit. The reason for the problems emerges from the bad communication between the development unit and the manufacturing unit within the company when the products produced today was developed. This resulted in products that were hard to and in some cases almost impossible to weld. To avoid these problems from occurring again it was needed to gather the experiences within this area and compile it and present in a brief a pedagogical manner. The information for the groundwork of our results has been gathered by interviews of several key persons in Volvo Construction Equipment, Components Division.

Stärkta kundrelationer är viktigt för ett företags lönsamhet och när individuella upplevelser efterfrågas i allt större utsträckning behöver företag utveckla och differentiera sig genom Unique Selling Proposition. Allt mer forskning tyder på att utnyttjandet av de fem sinnena i företagets verksamhet samt marknadsföring kan vara nyckeln till differentiering. Det har blivit viktigare att ge konsumenterna en individuell och skräddarsydd upplevelse där sinnena har fått en allt större betydelse.Syftet med denna undersökning är att undersöka och analysera utnyttjandet av sinnesupplevelsen i marknadsföringen där vi har genomfört en fallstudie på SPA-hotellet Yasuragi. Vi delar även upp konsumentgruppen i två delar, affärsgäster och privatgäster, för att jämföra upplevelse och mottagandet av marknadsföringen. För att svara på syftet har författarna genomfört en enkätundersökning, en deltagande observation på Yasuragi och fyra djupintervjuer samt en mailintervju.

The thesis was performed at the lighting company Zpecta AB. Zpecta needed to develop alternative attachment of their LED-luminaire Capella. Today Capella attaches in metal ceilings with four magnets. Zpecta got indications from their customers that there was a need for other attachments. The purpose is to determine the customer?s requirements and the interfaces that are considered for Capella.During the thesis, Capella was only on the market for testing and evaluation.The thesis was initiated to create a specification.

AbstractTitle Blogging.se ? a study on the swedish blogosphere from a Habermasian public sphere-perspective (Bloggning.se ? en studie av den svenska bloggsfären utifrån Habermas offentlighetsteori)Author Anders LarssonAim To see whether or not weblogs (blogs) could be said to rejuvenate the public sphere, as it was first described and later re-evaluated by Jürgen Habermas.Method A quantitative analysis of 733 randomly selected swedish weblogs has been done. This analysis set out to see what different categories of bloggers (difference in f.e. gender and age) wrote about, and whether or not these subject categories could be said to play a part in constituting and/or rejuvenating a public sphere.Main results The main results of the quantitative study was that even though most blogs write about ?private? subjects, the most popular blogs, i.e.