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Technology and advanced systems are developed to streamline work processes and reducecosts for businesses. In the accounting industry, there is a constant pursuit of newopportunities to conduct work more efficiently. Artificial intelligence presents both challengesand opportunities for industries to varying degrees, instigating a new chapter for businesses toincrease its capabilities. Similar to previous stages in the accounting industry where newtechnology was introduced. Replacing older methods with newer and more efficient ones, AIis aimed to change the accounting industry in a whole new phase.This study is applying a quantitative approach to study the potential impact of artificialintelligence on the accounting industry, particularly focusing on individuals who arespecialized in cash flow analysis. The study aims to enlighten factors that are influencing AIcapabilities and the ability of accounting professionals to work with cash flow analysis, aswell as the extent to which artificial intelligence poses a threat.Artificial intelligence has demonstrated the ability to work systematically, similar to humans,which would potentially replace tasks traditionally performed by humans. This factor presentschallenges for many employees in the accounting industry, especially those working with cashflow analysis. For inexperienced and low-skilled individuals working in the accountingindustry, AI poses significant challenges in securing their employment, leading to a decline inemployment rates and prioritizing specialization for those wishing to remain in their roles.KeywordsAccounting, cash flow analysis, complementarity factor, artificial intelligence.3 / Teknologi och avancerade system skapas för att underlätta arbetsprocesser och minskakostnaderna för företag. Inom redovisningsbranschen är det en ständig utveckling att finnanya möjligheter för att effektivare bedriva sina arbete. Artificiell intelligens utgör utmaningaroch möjligheter för branscher i olika utsträckning, och som en ny teknik skapar den ett nyttkapitel för företag att utnyttja dess funktioner. Det finns sedan i tidigare skede inomredovisningsbranschen där ny teknik som till exempel Excel och andra bokföringsprograminförts. Till följd av detta lämnades den gamla arbetsmetod mot den nyare och effektivarearbetsmetod som till exempel från kassaböcker till datorprogram.I denna studie appliceras en kvantitativ enkätundersökningsmetod. Syftet är att undersöka hurartificiell intelligens kommer att påverka redovisningsbranschen och individer som arbetarinom redovisningsbranschen med inriktning mot den finansiella rapportens kassaflödesanalys.Studien avser belysa faktorer som påverkar AI:s förmågor samt redovisningsekonomernasförmåga att arbeta med kassaflödesanalys och vilken utsträckning artificiell intelligens utgörett hot eller stöd.Artificiell intelligens visade sig att ha en förmåga att arbeta systematiskt i sammaförhållningssätt som människor. Det kan komma in och ersätta den typen arbete för debefintliga systematiska arbeten som utförs av människor. AI utgör därför en stor utmaning förmånga yngre oerfarna som är lågutbildade för att säkerställa sina platser i branschen. De ungaoch oerfarna samt lågutbildade individer som arbetar i redovisningsbranschen har svårt atthitta en betydlig befattning som återspeglar deras förmågor på grund av brist på behov avanställda efter implementering av automatiseringar. Det gör att anställningsgraden sjunker ochspecialiseringar blir prioritet för de som önskar vara kvar i sin befattning.

Phosphor (P) ist ein für alles Leben notwendiges essentielles Nährelement. Die heutige globalisierte und intensivierte agrarische Produktion benötigt daher die Anwendung großer Mengen Phosphatgesteins, welches eine endliche Ressource darstellt. Gleichzeitig ist der intensive P Gebrauch mit der Eutrophierung von Gewässern verbunden. Es besteht daher Forschungsbedarf um die landwirtschaftliche Produktion zu erhalten. Ziel dieser Arbeit ist die in der Region Berlin-Brandenburg nach Ansatzpunkten für ein verbessertes P Management zu suchen. Hierfür wurde für 2011 eine Substanzflussanalyse (SFA) für P erstellt und Pflanzenproduktion der Jahre 2005-2012 genauer untersucht. Mit Hilfe einer Briefumfrage wurde Daten von 119 Bauernhöfen ausgewertet und mit dem pflanzenverfügbaren P Gehalt (PVP) der landwirtschaftlichen Nutzfläche abgeglichen (LNF). Im Ergebnis zeigt sich für die Region eine negative P Bilanz der LNF(-3.617 t P) und ein hohes Recyclingpotential in Abfall (933 t P) und Abwasser (3.921 t P). P in mineralischen Düngemitteln belief sich auf 4.447 t. Der Gesamtentzug über die Ernte ohne Stroh betrug 15.283 t P und war vergleichbar zu 2006, das Jahr des geringsten P-Entzugs. P-Entzug durch die Ernte schwankte um 7.069 t P/a von 2005 bis 2013, abhängig vom Ertrag der Hauptfeldfrüchte, welche durch die Wetter- und Bodenbedingungen bestimmt wurde. Hieraus ergeben sich mögliche Konsequenzen für P-Flüsse in Bezug auf den Klimawandel, die an den Wasserhaushalt und die Temperatur gekoppelt sind. Die Analyse der Umfrage ergab, dass die kleinen und mittgroßen Einzelunternehmen höhere PVP Werte in der LNF aufwiesen. Die größeren Unternehmensformen regierten empfindlich auf Faktoren, die niedrige PVP-Werte begünstigten. Pacht, Grünland, extensive Rinderhaltung, und viehlose ökologische Landwirtschaft waren mit niedrigen PVP-Werten assoziiert. Biogasanlagen und intensive Tierhaltung, zum Teil auch in Kombination miteinander standen im Zusammenhang mit hohen PVP-Werten. / Phosphorus (P) is an essential nutrient for all life on earth and it is thus needed in agricultural production. Today’s globalized and intensified agricultural production has led to the dependency on P inputs which are fed by phosphate rock, being a finite resource. In contrast, excessive P is a major driver in eutrophication. To sustain agricultural production, there is a need to address this problem. The aim of this thesis was to identify points at which P management could be improved for the region Berlin-Brandenburg. To analyze the system and screen for improvement, a substance flow analysis (SFA) for P for the year 2011 was compiled and for crop production the years 2005-2012 were analyzed. Also, data from 119 farms was obtained by a letter survey and relations between farm structural factors and soil test P (STP) were drawn. The results showed a negative balance for agricultural soils (-3,617 t P) and a considerable recycling potential in waste (933 t P) and wastewater (3,921 t P). Mineral fertilizer inputs amounted to 4,447 t P. P removal by crops was 15,283 t without straw and residues, being almost as low as in 2006; the year with the lowest removal by main crops. P removal by harvest varied significantly (7,069 t P/yr from 2005 to 2013) and depended on the performance of main crops which in turn is influenced by weather and soil. As a result of this, climate change may interact significantly with P flows in agriculture. Here, important variables are connected to conditions in P uptake and plant growth in general (e.g. water supply and temperature). The analyses of farms in the region showed that individual farms of small to medium size had more land with (very) high STP. Larger partnerships and companies/cooperatives were susceptible to factors causing low STP. Tenancy, grassland, extensive cattle and stockless organic farming had a lowering effect on STP. Biogas plants and intensive (cattle) farming, partly combined, were connected to a rise in STP.

The aim of this work is to create framework for static analysis of Unix shell scripts.  Bourne-again shell is chosen as the primary subject of interest. The first part of the project discusses a principles of static analysis and current static analysis tools. The diploma thesis presents a framework based on modular system,   which enables plug-ins to perform different kinds of analysis on scripts. Framework includes plug-in management, means of interaction, handling outputs and input setting. This thesis also contains the description of a few plug-ins, designed to perform basic analysis of scripts.

The ever-increasing concentration of human activity in urban areas induces environmental problems beyond their boundaries on scales ranging from local to regional to global, such as resource depletion, land degradation, air and water pollution and climate change. Human-induced climate change is widely acknowledged as one of the greatest sustainability challenges of the present century and it is inextricably linked to urbanization. As a response to climate change, urban areas around the world have committed to reach climate neutrality within the next decades. In this context, the deployment of new technologies can have a key role in achieving carbon neutrality in urban areas. As new technologies emerge, it is essential to assess their environmental performance considering the broader systems context in order to ensure that they can indeed contribute to achieving climate neutrality without compromising environmental sustainability. This thesis aims is to provide insight on the environmental performance of emerging technologies that can be deployed in urban areas in order to contribute to achieving climate neutrality. The two technologies in focus are grid-connected solar microgrids and biochar-based systems for treatment of biomass waste and remediation of contaminated soil. The methods applied to conduct the environmental assessments and fulfil the aim of the thesis are: case studies, Life Cycle Assessment (LCA), Material and Energy Flow Analysis and Substance Flow Analysis. Moreover, as part of the research efforts, a spreadsheet model based on LCA data was developed. The assessment of the solar microgrid highlighted the importance of using explicit spatial and temporal boundaries when analyzing the environmental performance of energy systems, as it can increase the accuracy of the results. It also revealed that the choice of modeling approach can influence the results of the assessment, which motivates the application of different methodological approaches. Within this context, the assessment showed that in a short-term perspective the integration of a grid-connected urban solar microgrid into the Swedish electricity grid would not contribute to climate change mitigation, as solar electricity from the microgrid would displace grid electricity with lower carbon intensity. The assessment also indicated that operational and structural changes in the microgrid could reduce its climate change impact, albeit not to the extent to generate GHG emission abatements. The assessment of the biochar-based systems showed that these systems have many environmental benefits compared to incineration of waste and landfilling of contaminated soil. They have great potential to contribute to achieving climate neutrality, as they can provide net negative GHG emissions, owing mainly to carbon sequestration in the biochar. Between the two biochar-based systems, a system for on-site remediation can provide additional environmental benefits, as it can lead to more efficient use of resources. However, these systems also entail environmental trade-offs due to increased consumption of auxiliary electricity, while the extent of ecological and human health risks associated with the reuse of biochar-remediated soils is for the moment unknown. / Den ständigt ökande koncentrationen av mänsklig aktivitet i urbana områden orsakar miljöproblem utanför deras gränser på skalor som sträcker sig från lokal till regional till global, såsom utarmning av resurser, markförstöring, luft- och vattenföroreningar och klimatförändring. Mänskligt driven klimatförändring är allmänt erkänd som en av de största hållbarhetsutmaningarna under nuvarande seklet och den är nära kopplad till urbanisering. Som ett svar på klimatförändringen har urbana områden runt om i världen åtagit sig att nå klimatneutralitet inom de närmaste decennierna. I detta sammanhang kommer införandet av ny teknik ha en nyckelroll för att uppnå klimatneutralitet i stadsområden. När ny teknik dyker upp är det viktigt att bedöma dess miljöprestanda med hänsyn till den bredare systemkontexten för att säkerställa att tekniken verkligen kan bidra till att uppnå klimatneutralitet utan att kompromissa med miljömässig hållbarhet. Denna avhandling syftar till att ge insikt om miljöprestanda för framväxande teknik som kan användas i urbana områden för att bidra till att uppnå klimatneutralitet. De två teknikerna i fokus är nätanslutna solmikronät och biokolbaserade system för behandling av biomassavfall och sanering av förorenad mark. Metoderna för att genomföra miljöbedömningarna och uppfylla avhandlingens syfte är: fallstudier, livscykelanalys (LCA), material- och energiflödesanalys och substansflödesanalys. Som en del av forskningsinsatserna utvecklades dessutom en kalkylmodell baserad på LCA-data. Analysen av solmikronätet visade att det är viktigt att använda explicita rums- och tidsgränser vid analys av energisystemens miljöprestanda, eftersom det kan öka resultatens noggrannhet. Analysen visade också att valet av modelleringsmetod kan påverka resultatet, vilket motiverar en användning  av flera olika metoder. Inom detta sammanhang visade bedömningen att i ett kortsiktigt perspektiv skulle integrationen av ett nätanslutet urbant solmikronät i det svenska elnätet inte bidra till att begränsa klimatförändringen, eftersom solenergi från mikronätet skulle ersätta el med lägre klimatpåverkan. Bedömningen indikerade också att operativa och strukturella förändringar i mikronätet kunde minska mikronätets klimatförändrings påverkan, om än inte i sådan utsträckning att det skulle ge växthusgasutsläppsbesparingar. Bedömningen av de biokolbaserade systemen visade att dessa system har många miljöfördelar jämfört med förbränning av avfall och deponering av förorenad mark. De har stor potential att bidra till att uppnå klimatneutralitet, eftersom de kan ge nettonegativa utsläpp av växthusgaser, främst på grund av kolbindning i biokol. Vi jämförelse av de två biokolbaserade systemen så kan ett system för sanering på plats ge ytterligare miljöfördelar, eftersom det kan leda till en mer effektiv resursanvändning. Dessa system medför emellertid också miljöavvägningar på grund av ökad förbrukning av elektricitet, medan omfattningen av ekologiska och människors hälsorisker förknippade med återanvändning av biokolbehandlad jord ännu är okända. / <p>QC 20210419</p>

Thesis (MEng)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: In modern steelmaking a tundish serves as an important metallurgical reactor to remove inclusions and maintain thermal and chemical homogeneity in the product. In this study the flow behaviour in a four strand tundish was investigated by means of a 1/2 scale water model, based on Froude number similarity, as well as by using numerical modelling. Both the numerical study and physical model were used to characterise residence time distribution (RTD) in the vessel and to calculate properties pertaining to the tundish flow regime. The three different tundish configurations investigated in this study are: a bare tundish with no flow control devices, a tundish with a turbulence inhibitor and a tundish using a turbulence inhibitor with holes in combination with dams. Preliminary investigations focussed on the framework for obtaining an accurate numerical solution within reasonable computational times. The effect of assuming symmetry and dynamically steady flow in the numerical model was shown to be small relative to the effect of grid size and justifiable by the savings in computational time. The grid independence study indicated the importance of using a finer mesh in areas of high velocity gradients to obtain realistic results and also to limit the number of computational cells. A procedure using gradient adaptation was used to refine the mesh automatically in the required regions for different tundish geometries. Results also showed that the inlet boundary of the numerical model should be selected at the ladle outlet, since assuming a flat velocity profile at the nozzle port resulted in significant changes in the RTD response. Comparison of the results obtained using the numerical model with those from physical experiments yielded an average error of less than 10%. This was assumed to be a good prediction, considering the assumptions employed in the numerical model. Both the physical and numerical models showed that a tundish without flow control devices was prone to significant short circuiting. The addition of a turbulence inhibitor was shown to be successful in preventing short circuiting and provided surface directed flow, which is thought to aid inclusion removal in the slag. Additionally, the minimum, peak and mean residence times and plug flow volume fraction were increased significantly, while the dead volume fraction decreased. However, using a turbulence inhibitor with holes in combination with dams showed that this configuration may cause increased refractory wear together with increased risk of slag entrainment due to flow patterns with increased surface turbulence. It also showed that the short-circuiting might not be eliminated completely. This indicates that certain design changes to tundish flow control systems can introduce problems that outweigh the benefits of the altered flow patterns. Furthermore, the numerical method, which was based on the water model, was modified to simulate the high temperature steel process. A very good match was obtained between the results using the two different numerical models. This serves as additional evidence that tundish water modelling based on Froude number similarity provides a good representation of the actual industrial process. Using the numerical model based on the high temperature steel process the effect of turbulence inhibitor shape was studied for four different turbulence inhibitor designs. Results showed the best performance, based on flow characteristic properties and surface turbulence values, was achieved for the design using a rectangular box-like shape with flanges at the top. However, the comparison emphasized the effect of the turbulence inhibitor shape on the flow behaviour, as each design yielded completely different flow patterns. It was also observed that a good turbulence inhibitor provided an optimum amount of turbulent suppression. Insufficient suppression would cause fast flows, which will result in insufficient residence time for inclusion flotation and high surface turbulence values, which may cause slag entrainment. On the other hand, too much suppression may increase the variation between strands. / AFRIKAANSE OPSOMMING: Die verdeeltrog speel ‘n belangrike rol in die moderne staalvervaardigingsproses deur inklusies te verwyder en termiese en chemiese homogeniteit in die produk te verseker. In hierdie studie is die vloeigedrag in ‘n verdeeltrog met vier uitlate bestudeer deur middel van ‘n 1:2-skaal watermodel, gebaseer op Froude-getal gelykheid, sowel as deur numeriese modellering. Beide die numeriese en watermodel is gebruik om die verblyftyd-distribusie in die trog te karakteriseer en om waardes te bereken wat die vloeigedrag in die verdeeltrog beskryf. Drie verskillende verdeeltrog-opstellings is in hierdie studie bestudeer, naamlik: ‘n leë verdeeltrog met geen vloeibeheertoestelle nie, ‘n verdeeltrog met ‘n turbulensie- inhibeerder en ‘n verdeeltrog wat gebruik maak van ‘n turbulensie-inhibeerder met gate, gekombineer met lae damwalle. Vroeë ondersoeke het gefokus op ‘n metode om akkurate numeriese resultate binne aanvaarbare tye te verkry. Die invloed van die aannames van simmetrie en dinamiese gestadigde vloei op die resultate is bepaal om klein te wees teenoor dié van die roostergrootte. Die gebruik van die aannames is dus geregverdig deur die afname in berekeningstyd wat dit meebring. Die roosteronafhanklikheidstudie het getoon dat dit belangrik is om die vloeivergelykings oor klein volume-eenhede op te los in areas van hoë snelheidsgradiënte, beide om realistiese resultate te verseker en om die aantal volume-eenhede te beperk. ‘n Prosedure wat gebruik maak van gradiëntaanpassing is gebruik om die roostergrootte outomaties te verklein in die areas met hoë snelheidsgradiënte vir verskillende verdeeltrog-opstellings. Resultate het ook getoon dat dit belangrik is om die inlaatgrens van die numeriese model by die smeltpot se uitlaat te kies, aangesien noemenswaardige verskille in die verblyftyd-distribusie waargeneem is wanneer ‘n uniforme snelheidsprofiel aanvaar is waar die metaal die verdeeltrog binnegaan. Daar is gevind dat die resultate by die numeriese en watermodelle verskil met ‘n gemiddelde fout van ongeveer 10%. Dit word beskou as ‘n goeie ooreenstemming, as die aannames wat in die numeriese model gebruik word in ag geneem word. Beide die numeriese en watermodelle het getoon dat die metaalvloei in die leë verdeeltrog geneig is om die kortste roete na die uitlate te kies. Deur van ‘n turbulensie inhibeerder gebruik te maak word hierdie probleem opgelos deur die metaalvloei opwaarts te forseer. In die proses neem die minimum-, piek- en gemiddelde verblyftye, sowel as die propvloei volumefraksie, toe, terwyl die dooievloei fraksie afneem. Die turbulensie inhibeerder met die gate en die lae damwalle is egter meer geneig tot erosie van die vuurvaste materiaal en kan ook vloeipatrone veroorsaak wat metaalskuimdruppels in die metaal kan opneem. Verder volg ‘n klein fraksie van die vloei steeds ‘n kortpad na die uitlaat. Hierdie resultate toon dat sekere veranderings aan verdeeltrog vloeibeerheerstelsels nadelige gevolge kan hê wat enige positiewe gevolge uitkanselleer. Verder is die numeriese metode wat tot dusver op die watersisteem gebaseer is, aangepas om die vloei in die hoëtemperatuur staalproses te simuleer. ‘n Baie goeie vergelyking is verkry tussen die resultate wat die twee numeriese modelle voorspel. Hierdie dien as ‘n verdere bewys dat ‘n watermodel, wat op Froude-getal gelykheid gebaseer is, die industriële proses akkuraat kan simuleer. Deur gebruik te maak van die numeriese model van die hoë temperatuur staalproses, is die effek van die turbulensie-inhibeerder se vorm vir vier verskillende ontwerpe bestudeer. Die studie het getoon dat die beste resultate vir vloeikarakteriserende eienskappe en oppervlak- turbulensie verkry is met ‘n reghoekige ontwerp. Die resultate beklemtoon egter die belangrikheid van die invloed van die turbulensie-inhibeerder se vorm op die vloeigedrag in die verdeeltrog, aangesien elke vorm noemenswaardige verskillende vloeipatrone opgelewer het. Daar is opgemerk dat ‘n goeie turbulensie-inhibeerder ‘n optimale hoeveelheid turbulensie onderdrukking veroorsaak. In die geval van te min onderdrukking is die verblyftye te kort en die oppervlak turbulensie te hoog. Te veel onderdrukking kan egter lei tot groot variasie in die eienskappe van die metaal by die verskillende uitlate.

<p>The aim of this thesis is to discuss and analyse the influenceof data uncertainties with regard to the reliability of materialflow analysis (MFA) studies. MFA, as a part of environmentalsystems analysis, is a method belonging to the research field ofindustrial ecology and more specifically industrial metabolism.As such, the method strives at giving a holistic view of thecomplex world we live in, in order to reduce negativeenvironmental impact. Among other things, MFA studies have beenproposed to be useful for priority setting and following up inmunicipalities.</p><p>Serving as a starting point is a local case study of flows ofnitrogen in a Swedish municipality, Västerås. The casestudy has been performed using the ComBoxmodel. The years studiedare 1995 and 1998. The main sectors in society emitting nitrogento water were identified as the agricultural and householdsectors. The dominating sectors emitting nitrogen to air wereidentified as the agricultural, transport and infrastructuresectors.</p><p>As a basis for discussing data uncertainties qualitatively andquantitatively a literature survey was performed. 50 articles andbooks were identified as in some way or another dealing with datauncertainties in MFA. The literature survey showed that theuncertainties for results from a MFA study might vary between±30 % and a factor 10 depending on what kind of parameter isinvestigated. Only one method was found that dealt with datauncertainties in MFA in a complete way; a model developed byHedbrant and Sörme (HS model).</p><p>When applying the HS model to the case study of nitrogen flowsin Västerås, it was found that when uncertaintyintervals were calculated the possible conclusions changed. Ofthe two pair of flows compared in relation to priority setting,none of the earlier conclusions remained. Of the three flowsanalysed in relation to following up, only the flow from onepoint source supported the same conclusion when uncertainty wasconsidered.</p><p>In all, it is concluded that data uncertainties in MFAanalysis are an important aspect and that further research isneeded in order to improve input data quality estimations andframeworks for determining, calculating and presenting data, datauncertainties and results from MFA studies. However, theunderlying reality remains, e.g. that management of materialflows are important for understanding and reducing the negativeenvironmental impact. Thus, MFA is one useful tool in thiswork.</p><p><b>Keywords:</b>data uncertainties, sensitivity analysis,Material flow analysis, MFA, method to determine datauncertainties, case study, ComBox model, nitrogenflows.</p>

<p>Background:</p><p>Over the last three years uranium prices have soard from US $14 per pound (lb) to the current price of US $120/lb and this rapid incline of the commodity have created a boom within the uranium prospecting and min-ing industry. There are currently 435 nuclear reactors all over the world and these reactors demand 180 millions of pounds of uranium each year to run at full production. Currently the uranium mining industry only sup-plies 110 million pounds of the demanded quantity. The remaining 70 mil-lion pounds are coming from secondary sources such as decommissioned nuclear warheads and other sources. Market estimations say that the sec-ondary sources will only cover the shortage up until around 2012 then primary sources have to supply almost the whole quantity demanded. These factors imply that some sort of analysis model for uranium mining companies would be needed.</p><p>Purpose:</p><p>The purpose of this report is to valuate three companies within the ura-nium industry and to establish if the current market value is coherent with the fundamental value of these companies. The authors will propose a valuation model that could be used when valuating companies within the uranium industry.</p><p>Method:</p><p>A qualitative method has been used in order to value three companies within the uranium mining business that are fairly large players on the market. The valuation of these companies is based upon a discounted cash flow analysis, a relative PV valuation and relative valuation. The compa-nies included in the report are corporations that are quoted at Toronto Stock Exchange and they have started mining uranium. Data have been collected through annual reports and the companies Internet pages. Other secondary information such as valuation theories has been collected from academic search engines and books on the subjects.</p><p>Conclusions:</p><p>The current market values of uranium mining companies are not coherent with the actual fundamental values according to the authors. Both funda-mental and a comparative approach could be used when valuing these companies and the most important part in the valuation is to try and fore-cast the commodity price and then to estimate the companies possible mining reserve/extractable resources.</p>