The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

In a database environment, when you create or alter tables you often want to have a basic interface for standard operations such as insert, delete and update. This thesis report covers an analysis of what programs there are on the market for generating such interfaces and compares them against the demands of a real company. The analysis showed that none of the programs were completely meeting the requirements and therefore an own implementation of an interface generating program was created. The result is a PL/SQL program capable of generating files, storing them in a version handling system and executing the files into the database..

Network RTK is a real-time technique for accurate positioning with Global Navigation Satellite Systems (GNSS). The technology means the use of correction data from a network of GNSS receivers with known positions (reference stations) to reduce the uncertainty in position for the user´s GNSS receiver (rover). However, this requires that the correction data can be transferred seamlessly to the user in real time. Commonly the corrections are transferred via mobile phones. The Swedish National Land Survey operates a nationwide Network RTK service, where users can receive correction data via GSM or mobile Internet (GPRS).

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

A property is owned with ownership which in turn may be granted limited rights to acquire the use of land or space in another's property. Tenancies and easements are the most common limited rights. Trafikverket has a range of different rights that are linked to its properties. There are rights that work in favour of Trafikverket?s property as well as against them.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Ny lagstiftning infördes 1:a januari 2004 som tillät tredimensionell fastighetsindelning. Genom en undersökning skulle information tas fram om hur tillämpningen blivit de första 2,5 åren, samt även få en bild av hur den fortsatta utvecklingen skulle bli. Frågeställningarna var om detaljplaner hade anpassats för tredimensionell fastighetsindelning, vilka ändamål som fanns representerade och hur rättigheter tillförsäkrats. Vidare skulle undersökningen behandla skillnader i tillämpningen beroende på geografisk spridning i landet, och vilken påverkan fastigheternas läge i en tätort hade.Informationsinsamlingen gjordes genom att gå igenom data från fastighetsregistret, genomföra fallstudier, intervjua myndigheter och delta vid ett seminarium. De kommuner som valdes ut för myndighetsintervjuerna representerade en spridning i folkmängd och huruvida de hade en hög eller låg andel bildade fastigheter med tredimensionellt utrymme.Totalt hade det bildats 89 stycken fastigheter.

Ny lagstiftning infördes 1:a januari 2004 som tillät tredimensionell fastighetsindelning. Genom en undersökning skulle information tas fram om hur tillämpningen blivit de första 2,5 åren, samt även få en bild av hur den fortsatta utvecklingen skulle bli. Frågeställningarna var om detaljplaner hade anpassats för tredimensionell fastighetsindelning, vilka ändamål som fanns representerade och hur rättigheter tillförsäkrats. Vidare skulle undersökningen behandla skillnader i tillämpningen beroende på geografisk spridning i landet, och vilken påverkan fastigheternas läge i en tätort hade.Informationsinsamlingen gjordes genom att gå igenom data från fastighetsregistret, genomföra fallstudier, intervjua myndigheter och delta vid ett seminarium. De kommuner som valdes ut för myndighetsintervjuerna representerade en spridning i folkmängd och huruvida de hade en hög eller låg andel bildade fastigheter med tredimensionellt utrymme.Totalt hade det bildats 89 stycken fastigheter.

The aim of this master thesis was to create a dynamic model for the processes in a solid fuel boiler of the moving grate type. Another aim with the model was to keep it as simple as possible but still able to catch the dynamics of the processes in the bedplate of the boiler. The creation of the model had its origin from drying and combustion equations used in earlier modeling work of boilers. The represented model has been used to simulate different kinds of disturbances in a boiler and different ways to control the boiler. These tests show that controlling a number of parameters in the bed of the boiler is an effective way to keep the grate stable during disturbances.

Three-dimensional computer graphics enjoys a wide range of applications of which games and movies are only few examples. By incorporating three-dimensional computer graphics in to a simulator the simulator is able to provide the operator with visual feedback during a simulation. Simulators come in many different flavors where flight and radar simulators are two types in which three-dimensional rendering of large terrains constitutes a central component.Ericsson Microwave Systems (EMW) in Skövde is searching for an algorithm that (a) can handle terrain data that is larger than physical memory and (b) has an adjustable error metric that can be used to reduce terrain detail level if an increase in load on other critical parts of the system is observed. The aim of this paper is to identify and evaluate existing algorithms for terrain rendering in order to find those that meet EMW: s requirements. The objectives are to (i) perform a literature survey over existing algorithms, (ii) implement these algorithms and (iii) develop a test environment in which these algorithms can be evaluated form a performance perspective.The literature survey revealed that the algorithm developed by Lindstrom and Pascucci (2001) is the only algorithm of those examined that succeeded to fulfill the requirements without modifications or extra software.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..