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1933 Uppsatser om Simplified annual financial statement - Sida 24 av 129

Konstruktion av statorstomme för synkrongenerator : Förslag på design av statorstomme för användning i vertikalaxlade vindkraftverk

This thesis describes a conceptual design of a support frame for a synchronousgenerator used in a vertical axis wind power plant. In this system the generator isplaced on ground level. The thesis also considers the design of housing for thesupport frame and generator. The concept presented in this report is based on anearlier design. Besides geometric design, simplified simulations has been run in orderto optimize some of the parts included in the construction considering naturalfrequencies and structural strength.The result is presented as CAD-models andan assembly drawing..

Konvertering från direktverkande el i kommersiella lokaler : Ekonomisk och hållbar utveckling

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

Millenniebubblan : Vilka faktorer hade betydelse för dess utveckling?

Every tenth year a financial crisis tend to interfere with an economy. Price bubbles with an accompanying market plunge are therefore not a new phenomenon. Such market disruptions have been causing problems for centuries, as history has a tendency to repeat itself. The intention with this study is to learn more about the bubble phenomenon and increase the knowledge in this area in order to, if possible, prevent such a thing from happening again. The purpose of the essay is to identify factors that significantly affected the development of the so called IT-bubble in Sweden and Finland during the years of 1995-2000.

Stigberoende och spelmatriser : Varför har landstinget i Värmland valt att ansöka om att få gå ihop med Region Västra Götaland?

The aim of this study is to try to explain the process using both an actor driven perspective as well as a structural perspective examining the reasons why the County Council of Värmland wants to merge with Region Västra Götaland. The answers to the following research questions are sought to shed light on the problem: What constrained the discretion of  the political actors in the choice of region to merge with? Which role did  different political actors play? Does the study provide Game Theory, from Rational Choice theory,  and Path Dependency, from Historic Institutionalism, a new perspective and strength especially  when bringing them together? The study is limited to two policy areas, health care and regional development policy. The structural background is drawn upon the Annual Report 2008 of the County Council Värmland, the Regional Development Program and Regional Transport Infrastructure Plan 2010-2021 by Region Värmland. The chronological order of decisions and events is drawn upon protocols from various regional political organs all linked to the municipal of Värmland and the correspondence between the officials of Värmland?s municipal and the Legal, Financial and Administrative Services Agency of the State.

Betydelsen av utfodring under sintiden, sintidens längd och kalvningsintervallet med avseende på kons hälsa under kommande laktation

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

Enklare korglutning

This project was led on behalf of Bombardier Transportation in Västerås, Sweden, incollaboration with KTH Stockholm and EPFL Lausanne. This project is connected to thedevelopment of a new and simplified tilt system for rail vehicles.Growing competition from other means of transportation has forced railway companiesthroughout the world to search for increased performances.Travelling time is the mostobvious performance indicator that may be improved by introducing high-speed trains.They require very large curve radii and long transitions curves not to impairridecomfort, another performance indicator. Building new tracks adapted to high speedtrains is very costly and can only be justified where the passenger base is large.Trains with the capability to tilt the carbodies inwards the curve is a more cost efficientalternative. The tilt inwards reduces thelateral force felt by the passengers allowing thetrain to pass curves at enhanced speed with maintained ride comfort but increases thefrequency ofmotion sickness.The benefits of tilting trains are improved speed capability in curves and enhancedpassengers comfort, but at higher buying and maintenance cost. As the conventionaltrains increase their speed in curves, the performance advantage of tilting trains isreduced while their prize is still kept significantly higher and constant.

Årlig gödsling med NPK bäst för gröda, miljö och ekonomi

Yesterdays common fertilizing strategy was to apply phosphor (P) and potassium (K) in thefall a few times in the crop rotation. In the spring only nitrogen (N) was applied. Recent trialsand studies has shown that this strategy, N+P/PK, is ineffective compared with the systemwhere NPK is spread every year in the spring. The strategy with annual NPK-fertilizer in thespring has proven to be better for the crop, the environment and the farmers economy.In the NPK-system the crop responds with higher yields and better quality, especially in thespring cereals. This is mainly because of an interaction between the different nutrients in thefertilizer.

Bryggor - En studie av bryggors förekomst i publika bolag och påverkan på träffsäkerhet i analytikerestimat av EPS

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

Identifiering av immateriella tillgångar : En studie om redovisning av tillgångar vid företagsförvärv på svenska MTF:er

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

Kostnadseffektivisering i utvecklingsprocessen av specialemballage i bilindustrin

The automotive industry is a highly competitive market characterised by low profit margins or huge losses. Cost reductions have been of top priority for all OEM?s (Original Equipment Manufacturer) and will continue to be so for many years to come. Beside cost reductions, reducing the time-to-market is of greatest importance to stay in the competition. OEM?s that are slow to market with products that neither matches customer expectations nor the products of their competitors, will soon loose market shares and see their economical performance falter.

Gestaltningsförslag av gravplatser ur ett miljöperspektiv

Environmental issues and ecology is something that is discussed by the Climate board of the UN and by our Swedish politicians. The first part of the thesis deals with the effects of emissions of greenhouse gases in our atmosphere. There is a discussion about what counts as greenhouse gas. Interviews have been made with two growers of annual plants and one interview with a person who has worked hard to increase the use of perennials in his work place, Mjösund?s cemetery.

Det emotionella valet - ett alternativ och komplement till rationaliteten

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

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.

Polletten har inte trillat ner, ännu? Bankernas hållbarhetsredovisning håller inte måttet!

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Lika handlare tänker olika : En studie om korttransaktionskostnader och beloppsgränser

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

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