Bakgrund: Cirkulär Ekonomi är ett begrepp som växt sig starkare under senare år i takt med att hållbara frågor fått en större roll i samhället. Till följd av detta har olika affärsmodeller som främjar CE blivit allt vanligare, och däribland återfinns funktionsförsäljning. Det finns en stor mängd forskning kring hur en implementering av funktionsförsäljning påverkar olika delar i en affärsmodell och vad som bör has i åtanke för att det ska bli ett lyckat skifte. Något som inte diskuteras lika mycket är de finansiella implikationerna som medförs vid övergången till funktionsförsäljning, och vad de får för betydelse ur ett finansiellt perspektiv och företags kassaflöde. Syfte: Syftet med studien är att undersöka hur olika delar i affärsmodellen förändras vid ett skifte till funktionsförsäljning samt vilka finansiella implikationer det får, med särskilt fokus på kassaflödesförändringar. Vidare avser studien att studera vilken betydelse förändringarna i kassaflöden får med avseende på lönsamhet och risk. Metod: Studien är en kvalitativ fallstudie som har utförts med en abduktiv ansats och pragmatism som vetenskaplig utgångspunkt. Det empiriska materialet har dels samlats in genom semistrukturerade intervjuer och dels genom dokumentstudier. I val av fallföretag användes två urvalsmetoder, bekvämlighetsurval samt målstyrt urval. Slutsats: Studiens resultat visar på att flera förändringar sker i kassaflödet vid ett skifte till funktionsförsäljning, både i form av att befintliga kassaflöden förändras och att nya kassaflöden tillkommer. Förändringarna som sker berör både stora utbetalningar på grund av ett större ansvar och åtagande mot kund, samt betydande inbetalningar till följd av nya inkomstmöjligheter. Vidare har det framgått att förändringarna medför ett väsentligt större risktagande till följd av att ägarskapet stannar kvar hos säljaren, men att det även finns god potential till att uppnå en högre lönsamhet än vid en traditionell affärsmodell. / Background: Circular Economy is a concept that has grown in recent years as sustainability issues have been given a greater role in society. As a result, various business models that encourage CE have become increasingly common, including functional sales. There is a large amount of research regarding how the implementation of functional sales affects different parts of a business model and what should be considered to make the shift successful. Something that has not been discussed as much is the financial implications that come with a transition to functional sales, and what significance they have from a financial perspective and for the cash flows of companies. Research aim: The aim of this study is to investigate how different parts of the business model change in a shift to functional sales and what financial implications it causes, with a special focus on the cash flow changes. Furthermore, the study intends to study the significance of the changes in cash flows with regards to profitability and risk. Method: The study is a qualitative case study that has been carried out with an abductive approach and pragmatism as a research paradigm. The empirical material has been collected partly through semi-structured interviews and partly through document studies. In the selection of case company, two sampling methods were used, convenient sampling and targeted sampling. Findings: The result of the study implies several changes that occur in the cash flow at a transition to functional sales, both in the case of already existing cash flows, but also that new are added. Changes that occur partly affect the payments of the company due to a greater responsibility and commitment towards customers, and also partly the received payments due to new income-opportunities. Furthermore, the study indicates that the changes lead to a significantly greater risk as a result of the ownership remaining with the seller, but it also indicates that there is good potential for achieving higher profitability compared to the traditional business model.

The concept of sustainability is gaining visibility in recent years. Both society and companies are increasing their interest in every of its social, environmental, and economic dimensions. This interest is one of the reasons why the Circular Economy is escalating. One of the goals of this model of production and consumption is waste reduction through the creation of a closed-loop chain, where remanufacturing has a crucial role. Despite the benefits of remanufacturing, this process increases the complexity of the task, limiting access to this job due to the high level of knowledge required. This is the reason why Augmented Reality is presented in this thesis as a method to assist operators by guiding them and providing real-time feedback interactively. The main goal is to increase the efficiency, effectiveness, and accessibility of this task. At the same time, this project aims to contribute to all dimensions of sustainability to a greater or lesser extent. To meet the objectives mentioned above, and keeping in mind the Design Science Research Methodology (DSRM), an artifact is created. The case of study is an assembly operation reproduced in the IRMA-demonstrator in ASSAR Innovation Arena in Skövde (Sweden). A set of Augmented Reality instructions have been designed to guide the operator through the assembly task. First, with the help of the software provided by Microsoft, Dynamics 365 Guides, and afterward, by using Unity. The software is compared, and an attempt is made to justify the implementation of AR, specifically in the remanufacturing assembly task. The results seem to point to a reduction of errors in the operation. Finally, conclusions are extracted based on previous studies and the analysis of the design and implementation of the set of instructions. / <p>Det finns övrigt digitalt material (t.ex. film-, bild- eller ljudfiler) eller modeller/artefakter tillhörande examensarbetet som ska skickas till arkivet.</p>

Biomass is a valuable and limited resource that should be used efficiently. The potential of replacing fossil-based products with bio-based ones produced in biobased industrial systems is huge. One important aim of increasing the share of biobased products is to improve the sustainability of systems for production and consumption. Therefore, it is important to evaluate what solutions are available to improve the sustainability performance of bio-based industrial systems, and if they also bring negative impacts. The thesis focuses on assessing the role of biogas solutions in developing sustainable bio-based systems. Such assessments are often quite narrow in their scope and focus on quantitative environmental or economic aspects. This thesis aims at also including feasibility related aspects involving the contextual conditions that are assessed more qualitatively. Biogas solutions are identified as a versatile approach to treat organic materials which are generated in large volumes in bio-based industrial systems. The results show that biogas solutions in bio-based industrial systems (i) improve circular flows of energy and nutrients, (ii) are especially viable alternatives when the quality of the by-product streams become poorer, and (iii) may improve the profitability of the bio-based industrial system. To perform better assessments of these systems, it seems valuable to broaden the set of indicators assessed and include feasibility-related indicators, preferably through the involvement of relevant stakeholders as they contribute with different perspectives and can identify aspects that influence the sustainability in different areas. Future studies could benefit from applying those broader assessments on more cases to build on a more generalisable knowledge base.

Der Übergang von einer linearen Wirtschaftsweise zu einer Kreislaufwirtschaft hat gerade erst begonnen. Beim Umgang mit Kunststoffen wird deutlich, dass die Kreislaufführung noch nicht in dem Maße erfolgt, dass die möglichen Potenziale der Rückführung von verwertbaren Kunststoffabfällen in den Produktionskreislauf ausgeschöpft sind. Im Rahmen der Arbeit wurden 16 Maßnahmen zur Steigerung der Mengen des eingesetzten Rezyklats ausgewählt, charakterisiert und hinsichtlich deren Kosten für die Umsetzung und erzielbaren Mengeneffekte berechnet. Die ermittelten Werte wurden in Anlehnung an die Methode der Ökoeffizienzanalyse miteinander in Zusammenhang gebracht. Dabei wurde angenommen, dass mit jedem Mg durch die Maßnahmen zusätzlich bereitgestelltes Rezyklat eine Einsparung von CO2-Äquivalentemissionen erreicht wird.

The ’upcycling’ term and concept have gained interest as a new strategy of implementing circularity within businesses, however the concept have not yet been defined, resulting in a somewhat divided perception of what it entails and what activities it includes. This misunderstanding may hinder the circular economy development. However, Standards have been discussed to add structure to the industry, concerning sustainable standards, they have been argued necessary in order to reach levels of necessary change. Thus, this study aims to explore what upcycling is, how such terminology is defined and standardized, furthermore how this might be a way to come closer to a circular textile industry. Together with a review of earlier research on standards, policies and around change in institutions, an in-depth literature review was conducted to depict the definitions on upcycling within different fields. Additionally, interviews were conducted with companies and ‘experts’ within the textile and fashion industry, investigating the industry’s perception on ‘upcycling’ along with standardization of such circular terminology. Findings of the study confirmed standards are an important way to reach a level of agreement enabling for a circular change. However, it existed split opinions on the definition of ‘upcycling’ and what activities that are in fact upcycling. Nonetheless most of the reviewed articles as well as respondents both amongst the companies as well as the ‘experts’ argued that it essentially means keeping value or adding value, financially and or value as material quality. However, concerning the activities and what the value adding activities are, it seems to depend in what state the discarded material or product are in. Hence it is important to evaluate before ‘upcycling’, making the process of upcycling more efficient, regarding material optimization, also financially more desirable, a win win. The thesis argues to provide with knowledge regarding the ‘upcycling’ concept, as well on the importance of agreed definitions through standards, how they are developed and how it encourages institutional change.

Bygg- och anläggningssektorn har en stor inverkan på den globala uppvärmningen. Byggsektorn beräknas ha ett utsläpp på 15 miljoner ton koldioxidekvivalenter per år. Byggbranschen är även världens största konsument av råvara och den står för 50% av global stålproduktion samt förbrukar mer än 3 miljarder ton råvaror. Cirkulär ekonomi är ett uppåtgående koncept inom flertalet sektorer och branscher för att skapa en hållbar utveckling. Syftet med denna uppsats är att undersöka bygg- och anläggningssektorns förhållande till cirkulär ekonomin för att minska branschens klimatpåverkan. Vi vill undersöka hur byggsektorn kan bli klimatneutral med hjälp av cirkulära principer och initiativ som bland annat LFM30, vilket är en lokal färdplan för att uppnå de globala målen år 2030 för att bidra till ett hållbart byggande. Under analysen framkommer det hur utvalda företag ser på cirkulär ekonomi och deras kännedom kring ämnet. För att förverkliga den cirkulära ekonomins potential har flertalet arbetssätt identifierats av respondenter som arbetar inom ämnet vilket kan stödja den komplexa övergången till en cirkulär ekonomi i den byggda miljön. / The construction sector has a major impact on global warming and is estimated to have emissions of 15 million tonnes of carbon dioxide equivalent per year. The construction industry is also the largest consumer of raw materials, accounting for 50% of global steel production and consuming more than 3 billion tonnes of raw materials. Circular economics is an emerging concept in a wide range of sectors and industries for achieving a sustainable development. The purpose of this thesis is to investigate the construction industry's view of circular economy in order to reduce the industry's climate impact. We want to explore how the construction sector can become climate neutral with the help of circular principles and initiatives such as LFM30, which is a local roadmap for achieving the global sustainable development goals for the year 2030, in order to contribute to a sustainable built environment. The analysis reveals how selected companies view circular economics and their knowledge of the subject. In order to realize the potential of the circular economy, different ways of working have been identified by respondents working within the subject,which can support the complex transition to a circular economy in the built environment.

Bakgrund: Funktionsförsäljning är en affärsmodell som vuxit sig stark på senare år som följd av ett ökat intresse kring cirkulär ekonomi. Trots detta finns det ingen kalkyl utformad för att spegla den nya verklighet som funktionsförsäljning medför. Många företag förstår sig inte på de förändrade processer och kostnader som en övergång från en linjär affärsmodell till funktions-försäljning innebär. Då en kalkyl ligger till grund för beslutsfattande som avser att bidra till lönsamhet, är det ett problem att det inte finns en kalkyl som avspeglar den nya verkligheten vid funktionsförsäljning på ett rättvist sätt.  Syfte: Syftet med denna studie är att undersöka hur och varför kostnader förändras i olika processer i tillverkande företag som övergår från en linjär affärsmodell till funktionsförsäljning. Vidare syftar denna studie till att undersöka hur dessa kostnadsförändringar påverkar vad som bör beaktas vid utformandet av en kalkyl. Metod: Denna studie har genomförts med pragmatismen som vetenskaplig utgångspunkt. Ett iterativt angreppssätt har använts för studien. Vidare har en kvalitativ forskningsdesign använts, där två enkla fallstudier genomförts. Fallföretagen valdes ut genom målstyrt urval samt bekvämlighetsurval. För datainsamling har semistrukturerade intervjuer genomförts. Respondenterna valdes ut genom ett snöbollsurval. Den valda analysmetoden är en cross-caseanalys i kombination med en tematisk analys.  Slutsats: Resultatet av denna studie visar att funktionsförsäljning, trots dess stora initiala investeringar, har potential att leda till kostnadsbesparingar på lång sikt. I syfte att rättvist återspegla det förlänga ansvar som funktionsförsäljning medför, bör tidsperspektivet för kalkylen förlängas. Resultatet visar att flertalet processer påverkas vid en övergång till funktionsförsäljning. Det har framkommit att betydelsen av design har utvidgats i kontexten av funktionsförsäljning, då denna process har stor inverkan på efterföljande processer. Vidare har det framkommit att ett övervakande system innehar en central roll vid funktionsförsäljning då det innebär en större kontroll av kostnaderna, däribland reparation och underhåll samt kostnader för omvänd logistik. Slutligen har det konstaterats att processerna försäljning och relationer blir viktigare. Dessa kostnadsförändringar bör således återspeglas i kalkylen. / Background: Functional sales is a business model that has grown strongly in recent years as a result of increased interest in the circular economy. However, there is no costing model designed to reflect the new reality that functional sales bring. Many companies do not understand how a transition from a linear business model to functional sales affect processes and costs. Since a costing model is the basis for decision-making that aims to contribute to profitability, it is a problem that a costing model which reflects the new reality in functional sales in a fair way does not exist.  Purpose: The purpose of this study is to investigate how and why costs change in different processes in manufacturing companies that transition from a linear business model to functional sales. Furthermore, this study aims to investigate how these cost changes affect what should be taken into consideration when designing a costing model.  Method: This study has been conducted with pragmatism as a scientific starting point. An iterative approach has been used for the study. A qualitative research design has been used, where two simple case studies have been carried out. The case companies were selected through a targeted selection and convenience sampling. For data collection, semi-structured interviews have been conducted. The respondents were selected through a snowball sampling. The selected method of analysis is a cross-case analysis in combination with a thematic analysis. Results: The results of this study show that functional sales, despite their large initial investments, have the potential to lead to cost savings in the long term. In order to fairly reflect the extended responsibilities that function sales entail, the time perspective for the costing model should be extended. The study has shown that several processes are affected by a transition from a linear business model to functional sales. It has emerged that the importance of design has expanded in the context of functional sales, as this process has a major impact on subsequent processes. Furthermore, it has emerged that a monitoring system has a central role in functional sales as it involves greater control of costs, including repair and maintenance and reverse logistics costs. Lastly, it has been found that the processes of sales and relationships become more important. These changes in costs should thereof be reflected in the costing model. / Mistra REES

L’imagerie RSO circulaire aéroportée permet d’obtenir de nombreuses informations sur les zones imagées et sur les cibles mobiles. Les objets peuvent être observés sous plusieurs angles, et l’illumination continue d’une même scène permet de générer plusieurs images successives de la même zone. L’objectif de cette thèse est de développer une méthode de reconstruction de trajectoire de cibles mobiles en imagerie RSO circulaire monovoie, et d’étudier les performances de la méthode proposée. Nous avons tout d’abord mesuré les coordonnées apparentes des cibles mobiles sur les images RSO et leur paramètre de défocalisation. Ceci permet d’obtenir des informations de mouvement des cibles, notamment de vitesse et d’accélération. Nous avons ensuite utilisé ces mesures pour définir un système d’équations non-linéaires permettant de faire le lien entre les trajectoires réelles des cibles mobiles et leurs trajectoires apparentes. Par une analyse mathématique et numérique de la stabilité de ce système, nous avons montré que seul un modèle de cible mobile avec une vitesse constante permet de reconstruire précisément les trajectoires des cibles mobiles, sous réserve d’une excursion angulaire suffisante. Par la suite, nous avons étudié l’influence de la résolution des images sur les performances de reconstruction des trajectoires, en calculant théoriquement les précisions de mesure et les précisions de reconstruction qui en découlent. Nous avons mis en évidence l’existence théorique d’une résolution azimutale optimale, dépendant de la radiométrie des cibles et de la validité des modèles étudiés. Finalement nous avons validé la méthode développée sur deux jeux de données réelles. / Circular SAR imagery brings a lot of information concerning the illuminated scenes and the moving targets. Objects may be seen from any angle, and the continuity of the illumination allows generating a lot of successive images from the same scene. In the scope of this thesis, we develop a moving target trajectory reconstruction methodology using circular SAR imagery, and we study the performances of this methodology. We have first measured the apparent coordinates of the moving targets on SAR images, and also the defocusing parameter of the targets. This enables us to obtain information concerning target movement, especially the velocity and the acceleration. We then used these measurements to develop a non-linear system that makes the link between the apparent trajectories of the moving targets and the real ones. We have shown, by a mathematical and numerical analysis of the robustness, that only a model of moving target with constant velocity enables us to obtain accurate trajectory reconstructions from a sufficient angular span. Then, we have studied the azimuth resolution influence on the reconstruction accuracy. In order to achieve this, we have theoretically estimated the measurement accuracy and the corresponding reconstruction accuracy. We have highlighted the existence of an optimal azimuth resolution, depending on the target radiometry and on the validity of the two target models. Finally, we have validated the method on two real data sets on X-Band acquired by SETHI and RAMSES NG, the ONERA radar systems, and confirmed the theoretical analyses of its performances.

Les translocations chromosomiques sont associées à un grand nombre de cancers. Les translocations chromosomiques sont impliquées dans la tumorigenèse par différents mécanismes : elles conduisent soit à une dérégulation d’un oncogène, soit à la formation d’un nouvel oncogène de fusion. Cependant, le lien direct entre l'apparition d'une translocation chromosomique et la formation d'une tumeur n'est pas totalement établi. Par exemple, plusieurs translocations associées au cancer ont été détectées dans le sang d’individus sains voire dans le sang de cordon des bébés avec une prévalence bien supérieure à celle de la maladie. Ceci suggère que la seule formation de la translocation ne suffit pas toujours à induire l’oncogenèse. La plupart des travaux de recherche antérieurs reposaient sur la surexpression de la protéine de fusion, oncogène supposé. Ces approches présentent de nombreuses limites, la translocation chromosomique est alors absente de même que le contexte chromosomique natif du gène de fusion (promoteur endogène, statut de la chromatine, etc.) ou les éventuels effets d’haplo-insuffisance qui ne sont pas récapitulés. La molécule d’ADN étant organisée de manière non aléatoire dans le noyau, les réarrangements chromosomiques sont également susceptibles d’affecter le statut épigénétique, la réplication et la transcription du chromosome dérivatif entier, en plus des segments d’ADN nouvellement juxtaposés. Or la technologie CRISPR/Cas9, permet de reproduire la translocation chromosomique in situ, après avoir induit deux cassures double-brin simultanées. Ce travail de thèse a porté spécifiquement sur la translocation t(2,5) (p23, q35) qui induit l’expression de la protéine de fusion NPM1-ALK fréquemment rencontrée dans le lymphome anaplasique à grandes cellules (ALCL). Nous avons reproduit la t(2,5) à la fois dans des lignées cellulaires mais aussi dans des cellules T primaires à la fin de ma thèse. Nous avons pu montrer des modifications significatives du timing de réplication des cellules qui portent la translocation en comparaison des cellules isogéniques de départ (par la méthode du Répli-seq) pouvant avoir un impact sur l’homéostasie des cellules tumorales. En parallèle, nous avons mis en évidence la formation d'ARN circulaires de fusion spécifiques, exprimés à partir du gène de fusion, spécifiques des lignées tumorales. Ces ARN circulaires pourraient donner naissance à de nouveaux biomarqueurs diagnostic/pronostic dans le futur. Ces travaux permettront de mieux comprendre les conséquences des translocations chromosomiques oncogéniques dans les cellules humaines et pourraient mener vers de nouvelles orientations thérapeutiques à l’avenir. / Chromosomal translocations are associated with a wide range of cancers. These chromosomal rearrangements are implicated in tumorigenesis by different mechanisms: either they lead to oncogene upregulation or tumor suppressor downregulation. However, the direct link between the appearance of one chromosomal translocation and tumor formation is not always clear. For example, several cancer translocations have been found in PBMCs or in cord blood cells from healthy individuals, suggesting that translocation formation alone is not always sufficient to drive oncogenesis. Most of previous research works on cancer translocation relied on studies using overexpression of the fusion protein. These approaches do not reproduce the chromosome arm translocation nor the chromosomal context of the fusion gene (endogenous promotor, chromatin status etc…) or do not recapitulate a potential haplo-insufficiency of the translocated cells. Because the DNA molecule is organized non-randomly in the nucleus, chromosomal rearrangements are also likely to impact the epigenetic, replication and transcriptional status of the whole rearranged chromosome in addition to the newly juxtaposed gene segments. Using CRISPR/Cas9 technology, we can recapitulate chromosomal translocation in situ, after inducing 2 concurrent double-strand breaks. In this work, we focus on t(2,5)(p23,q35) leading to NPM1-ALK fusion protein frequently found in Anaplasic Large Cell Lymphoma (ALCL). We could recapitulate t(2;5) in cell lines but more importantly in human primary T cells from healthy donors. We showed significant modifications on Replication Timing in model cell lines compare to isogenic non-translocated cells (using Repli-seq analysis). Importantly, these changes might have a direct impact on tumor cell homeostasis. In parallel, we also highlighted the formation of specific fusion circular RNAs expressed from the fusion gene also found in tumor cells. These circular RNAs could give rise to new diagnostic/prognostic biomarkers in the future. This work will lead to a better understanding of the consequences of cancer translocation in human cells and could give new directions for therapeutics in future.

Det finns två typer av affärsmodeller: den linjära och den cirkulära. Den linjära modellen är baserad på produktion-användning-avfall, medans den cirkulära modellen använder strategier för att undvika avfall. Textilindustrin är ansvarig för ett årligt avfall på 92 miljoner ton, den cirkulära modellen blir därav en viktig lösning. Det finns flera strategier för anpassning av en cirkulär modell. I denna studien kommer fokus vara på Reuse, Repair, Redesign &amp; Recycling som har gemensamt fokus att undvika avfall. Syftet med studien är att undersöka om svenska mode/outdoor företag arbetar med Reuse, Repair, Redesign &amp; Recycle. Studien kommer också undersöka vilka utmaningar samt möjligheter som finns i användandet av de fyra hållbarhetsmetoderna. För att undersöka syftet har en triangulering använts, varav en enkätundersökning har genomförts på 23 svenska företag om det arbetar med Reuse, Repair, Redesign &amp; Recycle. Intervjuer har genomförts på två företag. Dessa arbetar med någon eller flera av de fyra strategierna, vilket blir en viktig del i förståelsen av utmaningar och möjligheter. I resultatet presenteras hur många företag som arbetar med hållbarhet metoderna, vilken som är den svåraste att använda sig av och varför. Resultatet presenterar också utmaningar och möjligheter med dessa cirkulära strategier. Resultatet visar att Reuse och Repair används till stor del av de tillfrågade företagen jämfört med Redesign och Recycle. / There are two kinds of business models: the linear and the circular. The linear model is based on make-use-dispose, while the circular model is looking for further strategies to reduce waste. Since the textile industry uses a lot of resources, the waste is calculated to be an astounding 92 million tons yearly and therefore circular economy is a crucial solution. There are several strategies for a business to act more circular. This study focuses on Reuse, Repair, Redesign &amp; Recycling which all of them focuses on reducing the textile waste. The purpose of this study is to understand if Swedish fashion/outdoor companies use Reuse, Repair, Redesign &amp; Recycling. The study will also research what kind of difficulties and possibilities working with these four strategies could potentially be. To examine the purpose of this study a triangulation method has been used. A survey has been conducted for 23 Swedish companies questioning if they work with Reuse, Repair, Redesign &amp; Recycle. Interviews have also been performed with two companies. These two are using some out of the four strategies, which will act as a critical part for the comprehension of the challenges and opportunities. The result will present how many of the companies that work with sustainable solutions, which ones are the hardest to achieve and why. It will also present challenges and possibilities with these circular strategies. The results illustrate that Reuse and Repair are more common as a sustainable solution in the company's business models than Redesign and Recycle.