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2001 Uppsatser om Real estate accounting - Sida 58 av 134
CFD simulering av en fyrtakts Otto motorcykel motor
This thesis deals with the numerical 3D simulation of a four stroke, spark-ignited, internalcombustion engine, which is mounted on a high performance motorcycle. The work, carried outin collaboration with Politecnico di Milano and MV Agusta, focuses on the simulation of theintake, compression and expansion stroke, including combustion simulation, using an opensource CFD code.Simulation of internal combustion engines offers a great challenge in the field of CFD research.Moving boundaries of the solution domain, caused by the motion of the piston and valves, leadsto deformation of the computational grid, with decreasing quality of the solution as result. Basedon this, a previously developed mesh motion strategy was employed where a number of meshesare used to cover the whole simulation cycle. Within each mesh interval the internal cell pointsof the mesh are moved to account for the boundary motion of the piston and valves. This strategywas previously applied to simplified geometries as well as real engine geometries.
Kostnadskalkylering på en förpackningsavdelning
This degree project is based on identifying and allocation of costs in a packaging section at Electrolux Distriparts in Torsvik.The purpose of this thesis is to identify the costs that emerge when packaging different articles and show how the costs are allocated. The report also contains improvement suggestions about how the company can use the current computer system more efficient.The methods that have been used in order to approach the problem and the collection of information have mainly been literature study, interviews and observation.The work started with answering the questions; which expenditure cost and direct cost exist in the section, how can they be allocated, if improvement can be done and how the flow of information is supposed to happen.In order to answer the questions we used our former experience and the knowledge we achieved by reading literature, interview relevant persons in the company and observations carried out in the section.Through our studies, we came up with an Excel file, which is the groundwork for a template that can be used by the company in different occasions depending on the situation and need. It is important to remember to modify the template if the presumptions change. In the template, we have identified the different kind of costs that emerge when packaging different articles and we have also allocated the costs. In addition formulas and estimations that are necessary for the cost calculation are presented.The work consisted in making the groundwork for a template.
Revisionspliktens avskaffande : vilka faktorer påverkar företagens val av revision
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.
Företagshybridkapital i Sverige: Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt
The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.
Utformning av kylkanaler och spånrum på superturbofräsar
This thesis describes how the chip space and coolant channels are designed in today?s mills, the ideas behind the design and what is considered to be the best method of cooling. It contains ideas on how the chip space can be simplified. It contains several concepts on how the cooling could be designed for better efficiency and manufacturability. There are also suggestions on how the cooling could be stopped when the cutter isn?t cutting.
Lek i skolan - Fantasi eller verklighet / Playtime in school - Imagine or for real
Syftet med arbetet var att undersöka pedagogernas inställning till lek i skolans lägre årskurser. Vidare att belysa lekens betydelse för den kognitiva utveckling och hur pedagogerna använder leken i sitt dagliga arbete.
Metodern är en kvalitativ, halvstrukturerad forskningsintervju med hermeneutisk inriktning och bygger på intervjuer med sex pedagoger. Jag redovisar intervjuerna i fyra olika teman, som kom fram under analysen av intervjuerna.
Sammanfattningsvis pekar resultaten av min undersökning på att samtliga pedagoger är positit inställda till att lek och kopplar leken till den kognitiva utvecklingen..
Eftersökta fördelar vid företagsförvärv : integrationsprocessens betydelse för måluppfyllnad
Mergers and acquisitions are a phenomenon which can occur for a variety of reasons. It may for example be that the organizations want to gain larger market shares or to complement and learn from each other and thus become more competitive. After the completion of an acquisition or merger, a process is initiated to create an affiliation between the two companies' employees. The purpose of this paper is to examine whether there is something that management can do to make the integration process as efficient as possible. The empirical research in this paper consisted of interviews and surveys with respondents from two accounting firms that recently completed a merger.
Svanenmärkning av småhus : Kan Faluhus uppnå en Svanencertifiering?
Eco certification of small housesTo construct an environmental friendly building and show that as a company you care for the environment, is presently very attractive in the Swedish real estate market.This degree thesis covers the environmental certification called ?Svanenmärkning? the Swan, witch is the Swedish equivalent to the European standard ?the EU Flower?. It is concentrated on the certification process in small houses that the Swedish institute of standard, SIS, has presented. We have worked together with the company Faluhus witch is a Swedish producer of small family houses.Faluhus is located in the town of Borlänge, Dalarna and has produced family houses since the 1950:s. They have a great heritage born in the old Swedish mining culture, with great wooden mansions and country homes.
Ledare & team utan rätt förutsättningar kan aldrig nå maximal framgång : En studie om tre olika produktionsverksamheter inom Volvo Group
This thesis has been conducted at Volvo Bussar ABunder a period of ten weeks. Within the organizationVolvo, the work is conducted with leaders and teamson every level; from production to top management.They have three tasks, besides executing their dailywork, they are expected to actively work on improvingtheir individual work as well as themselves as persons.The two latter are future value adding activities for theorganization. When doing so, however, it has beennoticed that they often lose the grasp of their dailywork. The question that consequently arises is whythis happens. Is it because of lack of time or it isbecause the co-workers do not have the competenceand simply do not know how they are to execute thethree tasks? Or, is it because the motivation to executethe three tasks is not enough? With this in regard, thestatement of issues for this bachelor thesis were thefollowing: how can the conditions for leaders and theteam be improved, in order for them to execute thesethree tasks.To find out why the execution of these threeassigments did not always succeed, the decision wastaken to conduct a survey and interview study in reallife and at the plants.
Going Green - Why and How Thule Should Make Environmental Issues a Part of Their Business
Problem: When opening a newspaper today there is a good chance that the headlines have something to do with recent developments in the global climate debate. This development is forcing companies to take action. The problem for many companies, including Thule, is that they are unaware of the environmental work conducted throughout their value chain and also what they need to do to become green. Thule, a company with a strong focus on profitability and growth, will not make environmental issues a part of their core strategy unless it can be shown that economic incentives exist. With this thesis we will try to build a case that will help Thule, and also other companies, see the possibilities a green venture brings with it.
Time and architectural representations: the illusion of being eternal
Att beskriva en byggnad som tidlös är bland det finaste en kan säga. Några av världens mest uppskattade byggnader har beskriv- its som just det, tidlösa. Hur kommer det sig att en av den finaste komplimangen och erkännandet en byggnad kan få, egentligen är intetsägande?
Tiden går ständigt och det finns ingenting någon kan göra för att ändra det. Människor, djur och även byggnader utvecklas och åldras.
Leanuppgift för industriprogrammet
The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.
Det redovisade resultatets värderelevans - före och efter IFRS
This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.
Arenastaden ? En jämförande studie om attraktiva områden för kontor
This thesis has been conducted at Volvo Bussar ABunder a period of ten weeks. Within the organizationVolvo, the work is conducted with leaders and teamson every level; from production to top management.They have three tasks, besides executing their dailywork, they are expected to actively work on improvingtheir individual work as well as themselves as persons.The two latter are future value adding activities for theorganization. When doing so, however, it has beennoticed that they often lose the grasp of their dailywork. The question that consequently arises is whythis happens. Is it because of lack of time or it isbecause the co-workers do not have the competenceand simply do not know how they are to execute thethree tasks? Or, is it because the motivation to executethe three tasks is not enough? With this in regard, thestatement of issues for this bachelor thesis were thefollowing: how can the conditions for leaders and theteam be improved, in order for them to execute thesethree tasks.To find out why the execution of these threeassigments did not always succeed, the decision wastaken to conduct a survey and interview study in reallife and at the plants.
Landskapsurbanism i en Post-Industriell kontext
I examensarbetet ?Landskapsurbanism i en Post-Industriell kontext? diskuteras den relativt nya diskursen kring ?Landscape Urbanism? eller ?landskapsurbanism?. Arbetet fokuserar på platser som har övergivits av industrin, i skenet av den post-industriella utvecklingen. Huvudmålet med studierna av ämnet är att belysa ett antal ?landskapsurbanistiska metoder? och sedan tillämpa dessa på min plats: den gamla Cementafabriken på Övägen i Limhamn, Malmö.Den största inspirationskällan i detta är den amerikanske landskapsarkitekten James Corner´s teorier, och de metoder som utövas av hans landskapsarkitekturbyrå; ?Field Operations? i New York.Eftersom ämnet täcker in väldigt många aspekter och problemställningar rörande samtida urban planering och design, har jag i enlighet med Corner delat in min text under fyra rubriker:- Processes over time- The Staging of surfaces- The Operational or Working method- The ImaginaryDet gamla cementfabriksområdet har förvärvats av byggbolaget NCC, och kommer inom en snar framtid att bebyggas med bostäder.