There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account Transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

The Homogeneous Charge Compression Ignition (HCCI) engine is promising in terms of lowNOx, low particulates and high efficiency. Due to its homogeneous charge, where thecombustion starts almost simultaneously from a number of points in the combustion chamber,only lean mixtures are possible to burn because of the resulting rapid combustion, which is muchfaster than the combustion in an SI-engine or a diesel engine. When richer mixtures are used thecombustion will start earlier and also be more violent.To phase the combustion later and lower the combustion speed, external cooled EGR can beused. The EGR-system used in this thesis uses a divided exhaust channel where one channel andits corresponding valve are used only for transporting EGR back to the intake system.Consequently the EGR-valve is connected to the intake pressure. This system is called Direct-EGR (D-EGR).Engine tests verified that the CA50 indeed is phased later when cooled EGR is used.

Syftet med detta examensarbete har varit att genomföra en nulägesanalys av Hall 7 på Sapa Heat Transfer AB i Finspång. Utifrån nulägesanalysen togs åtgärdsförslag fram som kan generera en effektivare uppvärmning, mindre yttre utsläpp och behagligare arbetsklimat. Problemet i Hall 7 är att processventilationen för varmvalsverk 2051 är ålderstigen och underdimensionerad, den saknar även värmeåtervinning och rening av processfrånluften. Detta leder till oplanerade driftstopp, höga underhållskostnader samt hög energianvändning.För att finna åtgärdsförslag för dessa problem genomfördes en nulägesanalys av Hall 7 genom att mäta luftflöden och temperaturer, analysera utsläppsmätningar och energianvändning samt intervjua personal.Utifrån dessa mätningar har fyra olika åtgärdsförslag tagits fram. De fyra åtgärdsförslagen är benämns: YIT, YIT (Enklare), Homehall och Ökad tilluft.Det åtgärdsförslag som anses vara bäst lämpat för att generera en effektivare uppvärmning, ge mindre yttre utsläpp samt ett behagligare arbetsklimat i Hall 7 är åtgärdsförslag Homehall.

Today more and more companies are looking out to adopt a new generation intranet, a social intranet where all employees can engage to express themselves and share information. There are large expectations on these new services, which have the opportunity to create high business value if used actively and qualitatively. However, there is a large challenge in knowing how to best implement these services in an organization in order to achieve this. This paper has investigated how an implementation should be made by defining obstacles for the implementation and adoption, discussing how they could be overcome, investigating what incentives could be used to foster usage and finding common success factors for an implementation.By a qualitative research method, consisting of five case studies and two focus area interviews we found a number of steps that must be followed for an implementation to be successful. First the conditions of the organization must be investigated in order to see whether or not social tools are suitable.

BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter.Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande.

The power system modelled in this thesis work has been developed for simulationwhen e.g. the production in some part of the power system is changed. The powersystem has been modelled according to the swing mass of the system, the frequencydependency of the load and the turbine governor. The model determines the systemfrequency, the period of regulation and the power exchange between the differentsubsystems in the Nordic synchronized system.In this model the system frequency is assumed to be the same in all different parts ofthe power system and the voltage conditions in the power system are neglected. Forthat reason power swings does not occur between different subsystems in the powersystem, which usually occur as a result of the swinging connection between thetransmissions line.

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

During the past 30 years the fuels for energy production in heating and power plants have changed. Fossil fuels have decreased in usage whereas bio fuels in Sweden have increased with 60% since the 1970's. Different fuels affects combustion and the release of various substances and particles into the flue gas. This is caused by the diverse components and chemical structures of fossil fuels and bio fuels. When the flue gas leave the combustion chamber and enters the path to the chimney particles in the gas are being transported out of the combustion chamber.

Jag har i den här uppsatsen gjort en kontrastiv undersökning av tre tyskars attityder till tvåspråkighet. Utifrån min frågeställning har jag utgått ifrån huruvida tvåspråkighet har medfört en ökad lingvistisk medvetenhet samt hur informanternas positiva och negativa attityder ter sig till detta. Jag har även snuddat vid begreppet kultur och hur informanterna upplever att ?leva i två kulturer?. De tre tyskor som figurerar i denna undersökning har alla kommit till Sverige på ett sätt som de upplever som positivt.

AbstractThis is a thesis done in cooperation with the firm Somas and University of Karlstad. The project is an independent final examination part of the program in Innovation and DesignEngineering comprising 22.5 points, and performed by Mia Myrén Zreloff during spring term 2012. In parallel and collaboration, Fredrik Kjellin performs a similar job for the same company and with the same extent, but for the Program in Mechanical Engineering.The client and supervisor at the company have been Magnus Jansson and Anders Josefsson. At Karlstad University has technical supervisor been Hans Johansson, and in the design- and development process it was Monica Jakobsson. Examiner has been Fredrik Thuvander, professor in the Faculty of Technology and Science at Karlstad University.The mission has been to make a basis work for the company's own development and make a computational model to calculate, visualize and implement materials and other solutions in the manufacture of the company's ball valves.The project has undergone three major phases that included thorough study of the company, production, the problem and product.

Digitalt textiltryck ger mig möjlighet att skapa textilier av hög kvalitet i små upplagor utan begränsningar vad gäller rapportstorlek och färgantal. Jag kan producera hållbara och praktiska textilier med en handgjord känsla. Dessa egenskaper ger tekniken intressanta möjligheter som en överbryggare mellan design och textil konst/konsthantverk. Det ger också stora möjligheter att anpassa formgivningen efter en specifik möbel eller miljö. Detta vill jag utnyttja i mitt arbete.

AbstractCompanies in the Swedish process industry has for a long time spent a lot of capital in high-tech development, which have given them increased ability to compete with high quality and excellent technical knowledge, which has given them greater opportunities to grow on the market. But it?s not enough to achieve success with new products and service; it must also be consistent what market wants and preferably something exceptional. The purpose of this study was to determine the factors that are predominantly success factors and how they may affect the sales target of a new product, in this case Frövi White. Another objective of the study was to examine how Korsnäs Frövi communicates and transforms information as requests and demands from customers into refined material. To obtain relevant information to the study several interviews with respondents from most of the value chain in Korsnäs Frövi has been carry out.

DispositionTitel: Sponsring- en kvalitativ kartläggning av hur företag mäter, bedömer och utvärderar sina investeringarÄmne/kurs: Ämnesfördjupande arbete - ControllerfördjupningFörfattare: Johan Andersson, Philip Olofsson, Johan SvärdHandledare:Anders JerrelingExaminator: Fredrik KarlssonSyfte: Uppsatsen syftar till att undersöka hur företag mäter, bedömer och utvärderar sina sponsringsinvesteringar, i ekonomiska termer. Uppsatsen syftar även till att återge sponsormarknadens olika aktörers syn för att beskriva utvärderingsarbetet ur ett bredare perspektiv.Metod:I metodavsnittet fastställs vilket tillvägagångssätt som används vid genomförandet av studien. Inledningsvis behandlas studiens design, där redogörelse för vald metod och angreppssätt ingår. Vidare diskuterasurvalet till undersökningens empiridel och avslutningsvis behandlas sanningskriterier.Referensram: Inledningsvis i referensramen definieras sponsring och dess delar. Vidare behandlas sponsringens motiv, användningsområden och hur dess effekter kan mätas.

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

In the production of pulp, paper and cardboard, a large amount of water is used daily. The water has to be purified in the internal purifying plant before it reaches the receiving body of water. In the biological purifying stage at the Stora Enso Skoghall mill, an aerated basin is used where the microorganisms, using oxygen, oxidize the organic material to carbon dioxide. The air is pumped from the bottom of the basin and the oxygen can then be transported from the air bubbles to the water through diffusion. The problem with aeration of waste water from the forest industry is that wood residues, such as fatty acids, are making the transport of oxygen in water more difficult.