This thesis proposes a double-loop on-off temperature control which comprises two loops of compensation. The configuration is simple and the stability and performance can be easily achieved with proper choice of two parameters in the controller. For the performance, the controller switches the current through the heater in order to achieve the goal of power efficiency and temperature regulation; switching noise suppression and small regulation error can be achieved at the same time. The proposed control scheme is applied to a water heater. The experimental results reveal that the regulable range of temperature is from room temperature to 100 ¢J¡]room temperature ¡Ù 30 ¢J¡^, with temperature regulation error within ¡Ó1 ¢J. It conforms the stability and accuracy of the proposed control scheme.

Due to ubiquity of internet, the development of electronic commerce is growing up rapidly. Many payment mechanisms of electronic transactions are proposed, such as electronic cash, credit cards, and electronic wallets. Electronic cash (e-cash) is like the digital version of paper cash, which possesses some key features such as anonymity and untraceability, and it can be used on the Internet for various electronic transactions. In general, electronic cash is classified into two types which are on-line electronic cash and off-line electronic cash. Each of them is suitable for different applications and environments. All of the proposed electronic cash schemes only focus on one of two types. In these schemes, users must decide which type of electronic cash they will use later before withdrawing. However, in this thesis we propose a novel electronic cash scheme which supports a user to withdraw a generic e-cash and then decide to spend it as an on-line e-cash or an off-line e-cash. Our proposed scheme is more convenient for users and more flexible for the bank and shops. It not only satisfies the necessary properties of electronic cash but also provides flexibility.

Sweden is one of five nations in the world manufacturing fighter aircrafts. Highly advanced technology is needed in order to develop a fighter aircraft. When developing advanced technology, new applications, other than those initially intended occur, spin-off. Some of Sweden’s largest companies are spin-offs from the fighter aircraft industry. Saab Automobile is an example of this. Spin-off as a concept appears in different contexts, from television series to audit terms but foremost in connection with splitting of companies. In the initial phase of our study we came across numerous definitions and concepts as explanation of spin-off and we therefore choose to adopt our own definition. Our study defines civil spin-offs from military aircraft projects. The Swedish aircraft industry consists of three large companies, Saab, Volvo Aero and Ericsson Microwave and we have for our case studies chosen spin-off processes within those companies. We interviewed persons well familiar with the above mentioned process in the respective companies, individually. The answers from the interviews, which we have analysed based on theory and literature, have enabled us to identify, describe and analyse factors promoting as well as counteracting spin-offs arising from military aircraft projects. From our study we have drawn the conclusion that all companies want to achieve spin-offs. One important way of creating opportunities for spin-offs is organising in cross functional groups, one of many internally acting factors that we have tried in our study. A factor that strongly counteracts the development of a spin-off is a strict focus on the core business of the company. This comes as a result of demand for saving measures, which has also led to much less time or no time at all for reflecting on new ideas. The historic role of the Swedish Government as a long term and demanding customer of military aircraft systems has over the last years shown less significance. The Government now has to play the role of co-operative link between the industry and the university in what is called a Triple Helix. The role of the Government is thus to support new enterprising as spin-off through technique parks, incubators and VINNOVA. Another significant factor supporting the development of spin-offs is co-operation in networks and clusters. In the spring of 2005 SwedCat was founded, a cluster between Saab, Volvo Aero and Ericsson microwave with the aim to take advantage of spin-offs from the respective companies and to support each other in developing them. We are of the opinion that this collaboration sets an excellent example for the industry, irrespective of line of business.

Problem       Are there any abnormal changes in the parent company's share price at the news of a spin‐off. Objective The main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998‐2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin‐off in the Swedish market are. Method An event study in which market data is used to measure specific events’ impact on the value of the company and on the effects on the stock market. Secondary data used were taken from the OMX Nordic Exchange database and from SIXTRUST. The total population chosen for this study consists of 33 companies and the event window extends over 11 days: five days before, the day of the news and five days after. Results The results of the study show that there are differences in how the share price reacts in different sectors at the news spin‐off. The highest CAAR in the event window for the total number of spin‐offs examined in the study amounted to 2.76%.

A través de las acciones emprendidas por la Unión Europea en el área del multimedia off-line se pretende obtener una visión de conjunto de cómo ha podido influir esta política en la creación y consolidación de un potencial mercado español.Para ello, la primera parte de la tesis se centra en el análisis de los diferentes Programas Marco de investigación y desarrollo tecnológico emprendidos por la Unión Europea y su incidencia en el área de las nuevas tecnologías. Se ha llevado a cabo un análisis de la evolución presupuestaria de los Programas Marco y de sus principales líneas de acción.La segunda parte pretende acercarse al campo más concreto de las acciones unidas al multimedia off-line, todo ello gracias al análisis de los programas específicos vinculados con este sector.Finalmente, en el último apartado se aborda la forma en la que las diferentes empresas e instituciones españolas se han podido beneficiar o no de tales ayudas. Concretamente, se establece un perfil del solicitante tipo español y de los productos realizados.Con todo ello se pretende cumplir uno de los principales objetivos: comprobar hasta qué punto la política europea en materia de multimedia off-line ha sido eficaz para el mercado español. / Through the actions started by the European Union in the off-line multimedia field we want to get a whole vision of the influences of this policy in the creation and consolidation of the potencial spanish market.Because of that, the first part is centered in the analysis of the various RTD Frameworks started by the European Union and its influence in the field of new technologies. We have carried an analysis of the budgetary evolution of the different Frameworks and the main action lines.The second part wants to take a closer view of the off-line multimedia actions, analyzing the specifics programmes linked to this field.Finally, the last part examines the way of differents spanish companies and institutions have profited or not from those grants. We defined a profile of the spanish producers and their products.With all the previous studies we want to check if the off-line multimedia policy has been effective in tne spanish market.

The aim of this study was to investigate electricity supply solutions for an educationalcenter that is being built in Chonyonyo Tanzania. Off-grid power generation solutions andfurther optimization possibilities were studied for the case.The study was done for Engineers Without Borders in Sweden. Who are working withMavuno Project on the educational center. The school is set to start operating in year 2015with 40 girl students in the beginning. The educational center will help to improve genderequality by offering high quality education in a safe environment for girls in rural area.It is important for the system to be economically and environmentally sustainable. Thearea has great potential for photovoltaic power generation. Thus PV was considered as theprimary power generation and a diesel generator as a reliable backup. The system sizeoptimization was done with HOMER. For the simulations HOMER required componentdata, weather data and load data. Common components were chose with standardproperties, the loads were based on load estimations from year 2011 and the weather datawas acquired from NASA database. The system size optimization result for this base casewas a system with 26 kW PW; 5.5 kW diesel generator, 15 kW converter and 112 T-105batteries. The initial cost of the system was 55 875 €, the total net present cost 92 121 €and the levelized cost of electricity 0.264 €/kWh.In addition three optimization possibilities were studied. First it was studied how thesystem should be designed and how it would affect the system size to have night loads(security lights) use DC and could the system then be extended in blocks. As a result it wasfound out that the system size could be decreased as the inverter losses would be avoided.Also the system extension in blocks was found to be possible. The second study was aboutinverter stacking where multiple inverters can work as one unit. This type of connectionallows only the required number of inverters to run while shutting down the excess ones.This would allow the converter-unit to run with higher efficiency and lower powerconsumption could be achieved. In future with higher loads the system could be easilyextendable by connecting more inverters either in parallel or series depending on what isneeded. Multiple inverters would also offer higher reliability than using one centralizedinverter. The third study examined how the choice of location for a centralized powergeneration affects the cable sizing for the system. As a result it was found that centralizedpower generation should be located close to high loads in order to avoid long runs of thickcables. Future loads should also be considered when choosing the location. For theeducational center the potential locations for centralized power generation were found outto be close to the school buildings and close to the dormitories.

Proactive ergonomics is generally considered to be a more efficient and cost effective way of designing working environments than reactive ergonomics. It often requires preemptively selecting working postures and forces to reduce potential injury risk. One major issue with proactive ergonomic design is correctly identifying the true manual forces that will be required of a worker to complete defined tasks. Typically, these forces are represented as in direct opposition to the forces required by a particular task. However, this is likely an oversimplification as forces often act in different directions than the task-required direction to increase required force level, enhance balance and reduce joint moments, depending on specific experimental conditions. This study aims to quantify these off-axis forces as they change with different required on-axis force intensities. This thesis evaluated the effects of force intensity on the presence of off-axis forces across four conditions, which included free and constrained postures, and with and without off-axis force. Eighteen female subjects performed static, unilateral, manual pushing and pulling exertions while seated and were limited to force contributions from the right upper extremity. Hand forces and location of bony landmarks were collected from each subject and force intensity consisted of both maximal and submaximal levels (5% to 50% of the maximum producible on-axis force in increments of 5%). All principle direction forces were scaled to the on-axis force level and anatomically relevant joint moments scaled to the maximum capacity joint moment. The main objective of this study was to analyze off-axis force production as force intensity was increased under various constraint conditions. The highest maximum on-axis force was in the fully free condition (off-axis force allowed and posture unconstrained) and as conditions became more constrained for both pushing and pulling exertions, maximum on-axis force production decreased (p=<0.0001). For submaximal exertions in the free posture, participants used off-axis forces to target the shoulder flexion-extension moment by pushing increasingly upwards (p=0.0122) and to the left by 5.6% on-axis (p=0.0025), and by pulling 12.6% on-axis downward (p=<0.0001) and 4.7% on-axis rightward (p=0.0024) compared to when off-axis force was not allowed. When comparing the free to the constrained posture while allowing off-axis force, participants pushed downwards instead of upwards by a difference of 12.9% on-axis (p=0.0002) and pulled less downward (becoming slightly upward) by an increasing difference (p=0.0002) and from decreasing to increasing rightward (p=0.0006). These changes in off-axis force showed a unifying strategy of using less shoulder flexion-extension strength by targeting wrist and elbow moments for pushing and pulling exertions. When in the constrained posture allowing and not allowing off-axis force resulted in more internal elbow flexion (p=0.0003) moment during pushing, and less internal shoulder flexion (p=0.0092), more internal shoulder adduction (p=0.0252), more to less internal elbow supination (p=0.0415), and increasingly less internal wrist flexion (p=0.0296) moments during pulling, which verified previously observed strategies. Finally, for both maximal and submaximal exertions, pulling was more sensitive to changes in off-axis forces compared to pushing which was more sensitive to postural flexibility. In conclusion, the underlying principles as to how and why off-axis forces change provides valuable knowledge to ergonomists so that they can more accurately predict force production in workplace design, ultimately reducing the potential for injury.

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Titel: Räntesnurror - hur fungerar de, och vilka argument finns för och emot dem?   Nivå: C-uppsats i ämnet företagsekonomi   Författare: Jessica Bjurman, Katarina Brohlin   Handledare: Markku Penttinen   Datum: 2013 - 02 - 20   Syfte: Syftet med denna uppsats är att inom ramen för det företagsekonomiska ämnet forska    kring begreppet räntesnurror. Räntesnurror innebär skatteplanering med ränteavdrag som sänker bolagsskatten och därmed skänker verksamheten en ekonomisk fördel. Forskningen fokuserar på att vidare ta reda på vad räntesnurror är, och vilka argument som finns för och emot dem. Även den nya lagstiftningen kommer att studeras, för att undersöka vilka konsekvenser den kan komma att medföra för svenska företag.   Metod: Denna studie grundar sig på en kvalitativ metod, med utgångspunkt i det hermeneutiska synsättet. Primärdata har ansamlats genom ett flertal intervjuer med bl.a. företag, institutioner och myndigheter, sekundärdata har hämtats från lagförslag, lagrådsremisser, praxis, litteratur m.m. Med hjälp av välkända, vetenskapliga teorier har informationen sedan tolkats och analyserats, och slutligen mynnat i uppsatsens slutsats.   Resultat och slutsats: De företag som kommer att påverkas av den nya lagen är de företag som ingår i en intressegemenskap, vars ränteavdrag inte kan bevisas är affärsmässigt motiverade och som inte undantas p.g.a. den s.k. tioprocentsregeln. Dessa företag kommer att förlora värdet av den skattesköld som räntesnurrorna skapat, varpå företagens finansiering kan påverkas i riktning mot en ökad extern belåning. Detta då ränteavdrag inte längre får göras för interna skuldförhållanden och det vinsttillskott som detta tidigare skapat nu kommer att försvinna, för att kunna behålla sin verksamhetsnivå kan företagen då tvingas ta externa lån vilket leder till ökade obeståndskostnader och lägre företagsvärden. Även investeringsklimatet påverkas negativt, då kalkylerna blir osäkra till följd av den oförutsägbarhet den nya lagen skapar, vilket kan leda till försämrad tillväxt för svenska företag. Från januari 2013 ändrades bolagsskatten från 26,3 till 22 %. Detta bör kunna innebära att bolag som tidigare skatteplanerat på ett icke affärsmässigt sätt nu inte har samma behov av att skatteplanera i samma utsträckning. Svenskt Näringsliv tror även att bortfallet i och med detta kommer att kompenseras av lagstiftandet mot ränteavdragen. För de företag som inte tidigare använt sig av ett skatteplanerande med ränteavdrag innebär den sänka bolagsskatten ett positivt inslag i verksamheten.   Förslag till fortsatt forskning: Den nya lagens faktiska genomslag och vilka effekter den får är i dagsläget svårt att bedöma. Att genomföra en studie om 3-5 år som lägger fokus på statistiska fakta för att utreda de effekter lagförändringen medfört vore därför mycket intressant.   Uppsatsens bidrag: Att påvisa vilka effekter externa faktorer, såsom förändrad skattelagstiftning, kan ha på företagens ekonomiska situation.   Nyckelord: Räntesnurror, kapitalstruktur, finansiering, interna skuldförhållanden, trade-off teorin, pecking-orderhypotesen.

Denna studie är genomförd på en bultsvetsstation med fyra bultsvetsrobotar från ABB som används i den dagliga produktionen i karossfabriken på Saab Automobile i Trollhättan. I dagsläget används off-lineprogrammerade robotprogram från IGRIP i flera robotceller på karossfabriken. IGRIP har under flera år används utan att man har någon metod för att utvärdera för hur kapaciteten i robotcellerna utnyttjas. Begränsningarna hos IGRIP är att det inte automatiskt kan beräkna och generera kollisionsfria banor vilket är mycket tidskrävande. Programmeringen av via-punkterna sker via manuell inmatning i programmet vilket medför att de inte utnyttjar maximal kapacitet i robotcellen. Dessa problem har lett till att Saab ville undersöka potentialen för att frigöra kapacitet i en robotcell med hjälp av en programvara under utveckling, IPS 2.0. Den nyare programvaran utvecklas av FCC och besitter optimerings- och balanseringsfunktioner samt genererar kollisions fria rörelsebanor för robotarna i robotcellen. En optimerad bana och en referensbana har skapats för att kunna utvärdera en procentuell förändring av tiden. Det visade sig att det finns stor potential att frigöra kapacitet i den undersökta cellen med hjälp av IPS 2.0. / This study has been performed on a stud weld station consisting of four stud weld robots from ABB which are used in the daily production at the body plant of Saab Automobile in Trollhättan. Currently, off-line programmed robot programs from IGRIP are used in several robot cells in the body plant. IGRIP has been used for several years without having any evaluation method for how the capacity has been used in the robot cells. The limitations of IGRIP are that it cannot automatically generate collision free paths, which is very time consuming. The input of the via-points is done manually by the programmer which results in less than maximum capacity in the robot cell. These problems have triggered Saab to investigate the potential for making capacity available by using a software under development, IPS 2.0. The software is developed by FCC and has optimization and balancing functions. It can also generate collision free paths for the robots in a robot cell. One optimized path and one reference path have been created in order to evaluate the time reduction in percent. It was shown that there was potential to free up capacity in the robot cell by using IPS 2.0.Date: