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1	Val av revisionsbyrå : Vilka faktorer påverkar valet av revisionsbyrå i svenska aktiebolag? Rosén, Alexander, Karlsson, Martin January 2011 (has links) Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies? Subject: 4FE03E – Master thesis Authors: Alexander Rosén & Martin Karlsson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Key words: Audit firm, audit firm characteristics, client characteristics, limited company Background: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor’s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551. Purpose: The purpose with this thesis is to investigate and declare the factors that affects the selection of audit firm for Swedish limited companies, and how these factors varies due to the characteristics of the company. Method: The thesis had a positivistic perspective and a deductive approach, where theories first were used to get an understanding to the empirical data. Empirical method: To be able to analyze which factors affecting Swedish limited companies’ selection of audit firm, this thesis had a quantitative data collection approach. The data collection consisted of both primary and secondary data, where the primary data was gathered through web-questionnaires, and the secondary through companies’ annual reports and other databases. The sample of respondents in this thesis was selected through a stratified sample, based on the companies´ size and stock exchange listing. The sample consisted of 603 companies. Conclusion: The survey, which was based on thirteen factors regarding the company´s characteristics which had been investigated earlier. Continuously, the analysis showed that eight of these factors were demanded when selecting an audit firm. Simultaneously after dividing the respondents, derived from their characteristics, we found that the demand on the thirteen factors varied depending on the companies’ type. Revisionsbyrå Revisionsbyråns karaktäristik Företagets karaktäristik Aktiebolag
2	Undersökning av en högspänningsomvandlare : Parameteridentifiering, modellering och simulering av högfrekvent kraftomvandlare / Analyzing high voltage converter : Parameteridentification, modelling and simulation of high frequency converter Ahmed, Abdirahman January 2019 (has links) Detta arbete har genom experiment, simuleringar, beräkningar och tester undersökt en högspänningskrafttransformator för höga frekvenser. Med hjälp av en steganalys identifierades parasitelemet i kraftomvandlaren. En transformator modell och en likriktarmodell kunde tas fram. Genom att använda LT-spice kunde resultatet valideras. / Analyzing parasitic elements of devices is important because they cause power losses. Minimizing the losses leads to less raw material consumption for devices, which in turn leads to reduced environmental impact. In the project a pulse generator is constructed which can provide low voltages pulses. Using the pulse generator, the parasitic components of the power converter with it’s transformer are identified and analyzed. After the parasitic analysis, a model for the transducer was developed. The system's U-I characteristics were simulated and analyzed at different switching pulse widths. In order to validate the results of the survey, the project has compared the physical measurements with simulation. The result shows good consistency. Kraftomvandlare Parasitkomponent U-I karaktäristik Transformator Kretsmodellering. Elektroteknik och elektronik
3	Investerargrupper : En studie utifrån Wärneryds investerarmodell Alexson, Aleksandra, Karlsson, Malin January 2010 (has links) <p>Listed corporations achieve effectiveness through segmentation of investors. Categorization of like- minded investors diminishes goal incongruence. This thesis aim to examine an Investor models accuracy, provided by a Professor Emeritus in Economic Psychology in 2001. This model segments investors as active, passive, speculative and naive investors.</p><p> </p><p>This thesis has a demarcation to private investors on the Swedish stock market. It has a deductive and qualitative approach as the purpose is to study the Investor model. In order to obtain empirical data semi- structured interviews were conducted with Avanza Bank, Handelsbanken, Aktiespararna and Karl- Erik Wärneryd, the author of the Investor model. All interviews were carried out by telephone except the face- to- face interview with Karl- Erik Wärneryd.</p><p> </p><p>The conclusion of this thesis is that the Investor model is not universal. The Investor model needs to be modified by the purpose of the sector of the application in order to be accurate. Different factors have influenced investors since 2001 which has subsequently had an effect on the Investor groups’ characteristics.</p> investors investor model stock market segmentation characteristics investerare investerarmodell aktiemarknad segmentering karaktäristik Business studies Företagsekonomi
4	Investerargrupper : En studie utifrån Wärneryds investerarmodell Alexson, Aleksandra, Karlsson, Malin January 2010 (has links) Listed corporations achieve effectiveness through segmentation of investors. Categorization of like- minded investors diminishes goal incongruence. This thesis aim to examine an Investor models accuracy, provided by a Professor Emeritus in Economic Psychology in 2001. This model segments investors as active, passive, speculative and naive investors. This thesis has a demarcation to private investors on the Swedish stock market. It has a deductive and qualitative approach as the purpose is to study the Investor model. In order to obtain empirical data semi- structured interviews were conducted with Avanza Bank, Handelsbanken, Aktiespararna and Karl- Erik Wärneryd, the author of the Investor model. All interviews were carried out by telephone except the face- to- face interview with Karl- Erik Wärneryd. The conclusion of this thesis is that the Investor model is not universal. The Investor model needs to be modified by the purpose of the sector of the application in order to be accurate. Different factors have influenced investors since 2001 which has subsequently had an effect on the Investor groups’ characteristics. investors investor model stock market segmentation characteristics investerare investerarmodell aktiemarknad segmentering karaktäristik Business studies Företagsekonomi
5	Pitchrörelsens kommunikativa roll : En studie om hur pitchrörelser i ljud kommunicerar funktionalitet med hjälp av magi i interaktiva media / Pitch movement and communication : A study of how pitch movement in sound effects communicate functionality using magic spells in an interactive media Vingéus, Kevin January 2017 (has links) Det här arbetet berör frågeställningen kring hur en specifika pitchrörelser i tre generella frekvensområden påverkar hur man uppfattar källan och affekten av magi genom ett interaktivt media. Med hjälp av tidigare forskning kring ljudperception och interaktivt lyssnande i samband med ytterligare research och löpande mindre undersökningar, framställdes en artefakt.Undersökningen omfattade 17 informanter mellan åldrarna 18-50 fördelade mellan en intervju- och enkätbaserad undersökning. De fick interagera med tre olika ljudeffekter och svara på frågor. Skillnaden mellan intervjuerna och enkätundersökningen var att de som deltog i enkäten endast interagerade med en av de tre ljudeffekterna.I resultatet visade det sig att majoriteten av informanterna kunde koppla ljudeffekterna till den ljudkälla de var konceptuellt baserade på. Det visade sig också att ljudeffektens betydelse var mer benägen att förändras beroende på om ljudet var stokastiskt eller deterministiskt. Det ansågs bland annat att en nedåtgående pitchrörelse tillförde en känsla av tyngd i några av ljudeffekterna, och att en uppåtgående rörelse löste upp eller tillförde energi beroende på vilket frekvensområde det påverkade.I en fördjupad version av studien hade både artefakten behövt omfattas och analyseras ur fler perspektiv och av fler involverade, samt innehålla deltagande ifrån en större mängd erfarna och oerfarna lyssnare över ett mer omfattande ålderspann. audiovisual communication characteristics sound pitch magic audiovisuell kommunikation karaktäristik ljud pitch magi Arts Konst Philosophy Filosofi Media Studies Medievetenskap
6	Co-firing animal waste, sludge, residue wood, peat and forest fuels in a 50MWth CFB boiler : ash transformation, availability and process improvements Hagman, Henrik January 2014 (has links) The direct variable costs for heat and electricity production based on solid biomass fuel combustion is approximately 3-5 times lower than the costs in a fossil fuel-oil based boiler in Sweden. In addition waste derived biomass fuels are typically much cheaper than biomass not classified as waste. The introduction of the waste derived fuels; wastewater treatment sludge, demolition wood, and animal waste in a 50MWth circulating fluidized bed (CFB) biomass boiler located in Perstorp, Sweden, led to rapid deposit buildup in superheaters, heavy ash accumulation in economizers and failing boiler tubes and vortex finders that forced frequent boiler shutdowns. This in turn increased the use of expensive oil (fossil fuel) in backup boilers and the CO2 footprint of the on-site energy conversion system. This work aims to increase the general mechanistic understanding of combustion systems using complex fuels, and includes: A mapping of the boiler failure and preventive maintenance statistics; elemental composition analysis of ash, deposits and fuel fractions; flue-gas composition measurements; chemical speciation analysis; an attempt to describe the overall ash transformation reactions and mass balance throughout the combustion process. Scanning electron microscope (SEM) equipped with energy dispersive X-ray spectroscopy (EDS) was used to analyze the elemental composition of ash and deposits. The SEM-EDS results were used together with data from X-ray powder diffraction (XRD) analysis, thermodynamic phase data, and equilibrium calculations in an attempt to quantify the crystalline phases and the overall ash transformation of the process. Based on the findings concerning ash transformation and the failure statistics, it has been possible to identify generic key parameters regarding boiler design and process parameters, enabling major improvements of the CFB boiler availability, a lower overall energy conversion cost and a reduced CO2 footprint. / Den direkta rörliga kostnaden för värme-och elproduktion baserad på fast biobränsle är ungefär 3-5 gånger lägre än kostnaden för fossiloljebaserad produktion. Avfallsklassade fasta biobränslen är vidare oftast betydligt billigare än fasta biobränslen som inte är klassade som avfall. Införandet av de avfallsklassade bränslena; reningsslam, rivningsvirke, och animaliskt avfall i en 50MWth cirkulerande fluidiserad bädd (CFB) -panna, ledde till kraftig beläggningstillväxt i överhettare och ackumulering av aska i ekonomisers, samt haveri av panntuber och centrumrör i cyklonerna, som tvingade fram frekventa pannstopp. Detta ökade i sin tur användningen aveldningsolja (fossilt bränsle) i reservkrafts-pannor vilket resulterade i ett större CO2 utsläpp och en högre kostnad för energiomvandlingen på siten. Detta arbete syftar till att öka den allmänna mekanistiska förståelsen av förbränningssystem som använder komplexa bränslen, och omfattar; haveri- och underhållsstatistik, elementarsammansättningsanalys av aska, beläggningar och bränslefraktioner, rökgasens sammansättning, kemisk specificering av askor och beläggningar, ett försök att beskriva de övergripande askomvandlingsreaktionerna, samt en massbalans för förbränningsprocessen. Svepelektronmikroskop (SEM) utrustat med energidispersiv röntgenspektroskopi (EDS) användes för att analysera den elementära sammansättningen av aska och beläggningar. SEM-EDS-resultaten användes tillsammans med pulverröntgendiffraktionsanalys (XRD), termodynamiska fasdata, och jämviktsberäkningar i ett försök att kvantifiera de kristallina faserna och de övergripande askomvandlingsreaktionerna i processen. Baserat på resultaten rörande askomvandling och haveristatistik, har det varit möjligt att identifiera generiska nyckelparametrar gällande panndesign och processparametrar, som möjliggjort stora förbättringar av CFB pannans tillgänglighet, en lägre totalkostnad för energiomvandlingen på siten samt ett minskat CO2-utsläpp. Co-combustion animal waste peat waste wood forest residues industrial sludge limestone CFB boiler ash transformation corrosion erosion ash and deposit characteristics deposit buildup boiler failures availability sulfation boiler design boiler conversion waste derived fuels large scale Samförbränning animaliskt avfall torv returträ skogsbränsle reningsslam askomvandling korrotion erosion ask- och beläggnings-karaktäristik beläggningstillväxt tillgänglighet sulfatisering panndesign pannkonvertering avfallsderiverade bränslen storskalig Inorganic Chemistry Oorganisk kemi Chemical Process Engineering Kemiska processer Corrosion Engineering Korrosionsteknik
7	Analysis of Accuracy for Engine and Gearbox Sensors Dogantimur, Erkan, Johnsson, Daniel January 2019 (has links) This thesis provides a standardized method to measure accuracy for engine and gearbox sensors. Accuracy is defined by ISO 5725, which states that trueness and precision need to be known to provide a metric for accuracy. However, obtaining and processing the data required for this is not straight forward. In this thesis, a method is presented that consists of two main parts: data acquisition and data analysis. The data acquisition part shows how to connect all of the equipment used and how to sample and store all the raw data from the sensors. The data analysis part shows how to process that raw data into statistical data, such as trueness, repeatability and reproducibility for the sensors. Once repeatability and reproducibility are known, the total precision can be determined. Accuracy can then be obtained by using information from trueness and precision. Besides, this thesis shows that measurement error can be separated into error caused by the sensors and error caused by the measurand. This is useful information, because it can be used to assess which type of error is the greatest, whether or not it can be compensated for, and if it is economically viable to compensate for such error. The results are then shown, where it is possible to gain information about the sensors’ performance from various graphs. Between Hall and inductive sensors, there were no superior winner, since they both have their strengths and weaknesses. The thesis ends by making recommendations on how to compensate for some of the errors, and how to improve upon the method to make it more automatic in the future. statistical analysis engine gearbox sensor sensors rotation rotational speed differential pressure performance characteristics trueness precision accuracy Hall inductive induction gauge pressure reference hysteresis bias noise linearity non-linearity DEWESoft DAQ wheel tooth teeth absolute rotary encoder matlab XOR Gray binary LabView sampling measurement measuring statistisk analys motor växellåda sensor sensorer rotation rotationell hastighet fart differentiell tryck prestanda karaktäristik trueness precision accuracy noggrannhet onoggrannhet Hall induktiv induktion tryckskillnad referens hysteres bias avstånd brus linjäritet linearitet olinear olinjär olinearitet olinjäritet DEWESoft DAQ sampling mätning hjul tand tänder absolut rotationsgivare givare matlab XOR Gray binär LabView Elektroteknik och elektronik

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