The work investigates costs and challenges with a marine wet scrubber with regard to the sulfur requirements in shipping as well as the requirements that will enter into force on 1 January 2020. As a basis, scrubber installations are implemented and put into use, as well as information from manufacturers and classification society. The survey results show that there are challenges with a scrubber, but that at today's oil prices it is economically justifiable to carry out an installation if it is technically possible on the ship. The result also shows that scrubbing technology is still new and undergoing major development. / Arbetet utreder kostnaderna samt utmaningarna kring en marin våt skrubber med avseende på de svavelkonventioner som finns inom sjöfarten samt de konventioner som träder i kraft 1 januari 2020. Som underlag ligger skrubberinstallationer som genomförts och tagit i bruk samt data från tillverkare och klassningssällskap. Undersökningens resultat visar att det finns utmaningar med en skrubber, men att de med dagens oljepris är ekonomiskt försvarbart att genomföra en installation om den är tekniskt möjlig för fartyget. Resultatet visar även att skrubbertekniken ännu är ny och under stor utveckling.

The thesis deals with the Sarbanes -- Oxley Act of 2002 (SOX). Reasons leading to its acceptance and the consequences are analysed. The costs and benefits of SOX implementation are compared from the individual and global view. The process of implementation is explained on the example of purchasing and account payable.

The aim of this work is to create a framework to classify internal controls due to the management level in which they appear, and to apply this framework to internal controls in a small organization. First, the reader is briefly introduced to the definition of control, types of control and the structure of control. Another part is a description of the established framework for the classification and subdivision of controls in terms of the levels of management. Each level of control is also clearly accompanied by the examples from the above documents. In the end, this system is applied to an organization that has almost no internal control system yet, and the framework of the controls at the individual levels is introduced.

Flue gas purification within energy intense sectors and process industries is a crucial measure to ensure reduced emissions. Industrial processes change over time according to emission requirements and for the improvement of internal profitability. To increase the internal use of chemicals, paper mills have constructed a chemical recycling process where also internal energy for the plant is conducted. Non-condensable gases are ventilated from the recycling process and consist of volatile sulfur compounds which are highly corrosive and obtain a very unpleasant odor. The gases are combusted in a Low-nox-burner to be destroyed. Flue gas genererated from the burner is purified together with the flue gases from the recovery boiler, and represent 4% of total. The work aims to investigate a separate purification process for desulfurization in the flue gases from the burner, in order to achieve reduced emission levels of sulfur dioxide. Multicriteria analysis is used as a structured approach to identifying alternatives within flue gas purification of sulfur oxides and adaptation to the area of use. Together with theoretical calculations of flows in the system and relation to implementation aspects, the work has compiled proposals and information on how the flue gas treatment process after the burner can be carried out. Concentration levels of sulfur dioxide found in the flue gas have been determined by indentifying two operating cases. The concentration of sulfur dioxide reaches ~30000 mg/Nm3 which represents 1-1.4wt% and 362-493 kg SO2/h. A reduction rate of 98% should be achieved to keep emissions below the permissible emission limit of 25 mg/Nm3, where the flue gases must leave the plant together with the flue gases from the recovery boiler. Three flue gas desulphurization systems are analyzed in the work, two adsorption systems with sorbent activated carbon and sodium bicarbonate and one absorption system. The absorption system by wet flue gas purification with neutralizing sodium hydroxide as sorbent should be used where recycling of secondary products to other processes are easily performed. For the separation of sulfur, used liquid should undergo regeneration according to the Wellman Lord process. The flow of liquid to ensure solubility of SO2 and mass transport in the  system reaches 167-249 m3/h where additional 50 m3/h should be added to achieve profitability across the system with absorption factor 1.47. How the liquid can be circulated in the system is regulated by the input concentration of NaOH where 0.4% is the lowest concentration for one circulation with 98% of reduction. Identified precipitation of Na2SO4 in the liquid is expected to reach ~0.4 kg/m3 which needs to be compensated by increased supply of NaOH in the liquid. During regeneration, 60 kW of energy per cubic meter of liquid is expected to be added to the system where concentrated gas of SO2 is released and can be condensed to sulfuric acid for further use within the plant. Released amount of SO2 is represented by the relationship of circulation and regeneration, and need to be kept within the critical level of profitability. Emission levels of sulfur dioxide are expected to be reduced by a separate purification system as higher concentrations indicate better reduction conditions. The exact amount of emissions varies with the sulfidity of the plant and the amount of non-condensable gases added to the burner. Based on identified operating cases, emission amounts of 16-22 mg/Nm3 can be expected.

No description available.

No description available.

Le détecteur Borexino, situé au laboratoire souterrain du Gran Sasso (LNGS), mesure les neutrinos solaires depuis 10 ans. Parmi les neutrinos solaires, le spectre continu du 8B jusqu’à 17 MeV permet de tester la zone de transition de l’effet de résonance dans la matière dit effet MSW. Cette nouvelle analyse augmente d’un ordre de grandeur la statistique par rapport à la précédente mesure de Borexino publiée en 2011. Pour ce faire, l’ensemble du volume scintillant a été inclus dans l’analyse, aucune coupure géométrique n’ayant été effectué au dessus de 5 MeV. Cela a permis l’identification d’un nouveau bruit de fond non pris en compte précédemment. L’ensemble des bruits de fond au dessus de 3 MeV est maintenant compris et la composante neutrino peut-être extraite d’un fit radial du détecteur. Afin de tester l’existence d’un neutrino stérile léger, une source de 3-5,5 PBq de 144Ce sera installée sous Borexino au début de l’année 2018 pour un an et demi de prise de données : c’est l’expérience CeSOX. Cette source est produite par PA MAYAK par purification de combustible nucléaire usagé, par conséquent les potentiels contaminants radioactifs sont très nombreux et peu contraints. Pour tester l’hypothèse stérile, une mesure en flux, une mesure en forme et une mesure combinée seront effectuées dans l’ensemble du détecteur Borexino. Ces mesures sont fortement dépendantes de la connaissance intime de la source (composition, forme du spectre beta du 144Ce, énergie moyenne 144Ce et 144Pr). A cette fin, un spectromètre gamma a été spécifiquement étalonné et entièrement simulé au CEA, Saclay. De même un spectromètre beta a été dessiné, assemblé, simulé et est en cours d’étalonnage. Finalement, des mesures de spectrométrie alpha et de masse seront réalisés sur des échantillons représentatifs envoyés au CEA, Saclay afin de contraindre au mieux la composition de la source de 144Ce de SOX. / Located in the Gran Sasso underground laboratory (LNGS), Borexino measures solar neutrinos for 10 years. Among solar neutrinos, 8B continuous spectrum (up to 17 MeV) enables to test the transition zone between vacuum and matter regime of the MSW effect. This new measurement increases by one order of magnitude the exposure with respect to previous Borexino publication. To do so, the entire active volume is considered in this analysis above 5 MeV. A new background has been identified and a radial fit is done above 3 and 5 MeV enabling to extract the neutrino component. Existence of a light sterile neutrino would have important consequences on astrophysics and cosmology. SOX is the only experiment aiming at testing this hypothesis using a punctual radioactive source. A 3-5.5 PBq 144Ce source is actually under production and will be positioned under Borexino in 2018. Precise knowledge of the source is one of the main challenge of this experiment, based on rate and shape neutrino measurement. Two critical parameters are the heat released by the source for activity measurement and the expected neutrino spectrum in the detector. We first describe the SOX experiment insisting on 144Ce source production. Then, we focus on Saclay installations dedicated to constrain radioactive contamination inside the source using representative samples. Alpha, gamma and mass spectroscopy calibration and simulation are discussed and competitive constrains are derived. A status on 144Ce beta shape measurements is done as well as presentation of future measurement.

<p>Under vårt sista år var vi intresserade av att ta reda på de problem som vi kan stöta på i våra yrkesroller som fartygsingenjörer. Arbetet tar upp de tekniska problem som uppstår p.g.a. de allt strängare kraven på minskade svavelutsläpp från fartyg. De tekniska problemen härstammar från de olika bränslekvaliteternas vitt skilda egenskaper. Som svar på dessa problem har det utvecklats tekniska lösningar varav två stycken har tagits upp i detta arbete.</p><p>För att ta reda på vilka tekniska problem som kan uppstå tog vi del av den berörda utrustningens tillverkares erfarenheter enligt empirisk modell. Enligt samma modell har vi även utfört en kvalitativ intervju med en teknisk chef för att ta del av dennes erfarenheter.</p><p>Miljölagarna rörande luftföroreningar från fartyg kommer med tiden stramas åt allt mer, varpå de kommer få en än mer betydande inverkan på fartygsdriften i framtiden. Bränsleövergångar ombord kommer att bli ett mer frekvent inslag då destillatbränslen krävs för att följa vissa områdens utsläppsregler men samtidigt nyttja tjockolja i så stor utsträckning som möjligt av ekonomiska skäl.</p> / <p>During our final year, we developed an interest in the difficulties we may encounter as marine engineers. This diploma thesis concerns the technical issues that occur due to new regulations concerning the sulphur emissions from merchant vessels. These technical issues are a consequence of the vast property differences between fuel qualities. As a result of these problems, technical solutions have been developed as a countermeasure, of which two have been presented in this comprehensive report.</p><p>In order to identify the difficulties that may arise we analysed the manufacturers experiences in an empirical method. Using the same method we conducted an in-depth interview with a chief engineer in order to take part of his experiences.</p><p>The environmental legislation concerning air pollution from merchant vessels will in a near future be even stricter, thus they will have an increasing impact on the ships operation. Fuel change-overs will be a more frequent event as in some areas distillate fuels are required to meet the demands on low sulphur emissions. At the same time the economical advantages of heavy fuel oil makes it preferable to use in other areas.</p>

Under vårt sista år var vi intresserade av att ta reda på de problem som vi kan stöta på i våra yrkesroller som fartygsingenjörer. Arbetet tar upp de tekniska problem som uppstår p.g.a. de allt strängare kraven på minskade svavelutsläpp från fartyg. De tekniska problemen härstammar från de olika bränslekvaliteternas vitt skilda egenskaper. Som svar på dessa problem har det utvecklats tekniska lösningar varav två stycken har tagits upp i detta arbete. För att ta reda på vilka tekniska problem som kan uppstå tog vi del av den berörda utrustningens tillverkares erfarenheter enligt empirisk modell. Enligt samma modell har vi även utfört en kvalitativ intervju med en teknisk chef för att ta del av dennes erfarenheter. Miljölagarna rörande luftföroreningar från fartyg kommer med tiden stramas åt allt mer, varpå de kommer få en än mer betydande inverkan på fartygsdriften i framtiden. Bränsleövergångar ombord kommer att bli ett mer frekvent inslag då destillatbränslen krävs för att följa vissa områdens utsläppsregler men samtidigt nyttja tjockolja i så stor utsträckning som möjligt av ekonomiska skäl. / During our final year, we developed an interest in the difficulties we may encounter as marine engineers. This diploma thesis concerns the technical issues that occur due to new regulations concerning the sulphur emissions from merchant vessels. These technical issues are a consequence of the vast property differences between fuel qualities. As a result of these problems, technical solutions have been developed as a countermeasure, of which two have been presented in this comprehensive report. In order to identify the difficulties that may arise we analysed the manufacturers experiences in an empirical method. Using the same method we conducted an in-depth interview with a chief engineer in order to take part of his experiences. The environmental legislation concerning air pollution from merchant vessels will in a near future be even stricter, thus they will have an increasing impact on the ships operation. Fuel change-overs will be a more frequent event as in some areas distillate fuels are required to meet the demands on low sulphur emissions. At the same time the economical advantages of heavy fuel oil makes it preferable to use in other areas.

Bakgrund Under de senare åren har ett flertal länder drabbats av bolagsskandaler som bidragit till en snabb utveckling inom corporate governance. För att förhindra liknande skandaler har mer eller mindre frivilliga regler för bolagsstyrning införts, så kallade koder. Bolagsskandaler har även inträffat i Sverige och 1 juli år 2005 infördes svensk kod för bolagsstyrning. Koden skall bidra till förbättrad styrning av bolag, stärka konkurrenskraften och främja förtroendet på kapitalmarknaden. Syfte Uppsatsens syfte är att beskriva och analysera om roll- och ansvarsfördelningen har förändrats mellan bolagsorganen efter införandet av svensk kod för bolagsstyrning. Genomförande Denna studie bygger på kvalitativ metod och tio intervjuer har genomförts. Intervjuer har skett med representanter från ägare, styrelse, bolagsledning, revisor samt respondenter med god kunskap inom bolagsstyrning. Resultat Studien visar att svensk kod för bolagsstyrning inte har haft någon större effekt på roll- och ansvarsfördelningen. Detta beror dels på att ABL redan har en tydlig fördelning mellan bolagsorganen och att behovet av en roll- och ansvarsförändring inte är lika stort i Sverige som i andra länder. Koden har dock stärkt ägarnas inflytande i bolag och ökat fokus på styrelsen. / Background During last years numerous countries have been hit by corporate scandals which have contributed to a rapid development within corporate governance. To prevent similar scandals, more or less volontary rules for corporate governance have been introduced, so called codes. Corporate scandals have also occurred in Sweden and July 1st 2005 a Swedish code for corporate governance was introduced. The code shall contribute to an improved control of corporations, strengthen competitiveness and promote trust in the capital market. Purpose This papers purpose is to describe and analyse if the role- and responsibility distribution have changed between corporate bodies after the introduction of a Swedish code for corporate governance. Implementation This study is based on qualitative method and ten interviews have been conducted. Interviews have taken place with representatives from owners, board of directors, corporate management, accountants and respondents with good knowledge within corporate governance. Result The study shows that Swedish code for corporate governance have not had any greater affect on the role- and responsibility distribution. Part of this is because ABL already has a clear distribution between the corporate bodies and the need for a role- and responsibility change is not as necessary as in other countries. However, the code have strengthened the owners influence in corporations and increased the focus on the board of directors.