En kalkylavvikelse kan uppstå vid jämförelse mellan förkalkylen och efterkalkylen på en order. Detta examensarbetet avser att undersöka vilka orsaker som kan ligga bakom en kalkylavvikelse. I samband med examensarbetet har en fallstudie utförts på Arkivator i Falköping, där en avvikelseanalys har genomförts på två av deras tillverkningsordrar. Den insamlingsmetod som har använts i studien är personliga intervjuer med ekonomichefen och produktionscontrollern på företaget. De slutsatser som kunde dras av studien var att det förekommer flertalet olika orsaker till att en kalkylavvikelse uppstår. De huvudsakliga orsakerna till kalkylavvikelserna på Arkivator var att en produkt fick kasseras under produktionen och att en produktionsgrupp troligtvis glömt att avrapportera när de färdigställt ordern. För att i framtiden kunna upprätta bättre för- och efterkalkyler är det viktigt att följa upp de kalkylavvikelser som har uppstått och dra lärdom av dessa. / A calculation discrepancy might arise from the comparison between preliminary calculations and post-costing of an order. This essay intends to explore the reasons behind calculated deviations. In connection with the thesis is a case study conducted at Arkivator in Falköping, where a deviation analysis carried out on two of their manufacturing orders. The method thats used for the collection is personal interviews with the treasurer and the production controller of the company. The conclusions from the study was that there are several different reasons why a calculation difference arises. The main reasons for the differences at Arkivator was that one product was discarded during the production and that a production team probably forgot to report when thy completed the order. Whereas, in order to be able to establish better preliminary- and post-calculations, it is important to follow up the calculation differences that have arisen and take knowledge of them.

Dagens affärsklimat ställer höga krav på bolag beträffande strategiska val på en allt mer globaliserad marknad. I uppsatsen föreslås att denna eskalerande globalisering kan vara associerad med bolagens framgång. Internationella bolagsförvärv och fusioner samt de initiala avsiktsdeklarationer som förkommer vid dessa transaktioner blir då centrala faktorer att beakta för bolagen, i sökandet efter förbättrade resultat. Baserat på detta skildrar uppsatsen innebörden av en initial avsiktsdeklaration, närmare bestämt ett Letter of Intent (LOI). Uppsatsen belyser innebörden av ett LOI ur ett strukturellt, juridiskt och praktiskt perspektiv. Den strukturella och praktiska innebörden av ett LOI återges genom två, för uppsatsen, exklusiva undersökningar. Den första undersökande delen beskriver strukturen för ett LOI genom att betrakta praktiska exempel som använts, vid bolagsförvärv och fusioner, i publika aktiebolag. Resultatet visar att strukturen samt de klausuler som ingår i ett LOI till viss del varierar. Oräknat det återfinns generaliserat, i undersökningen, följande klausuler i ett LOI: Bakgrund, Syfte, Villkor, Förbehåll, Sekretess, Exklusivitet, Due Diligence (DD), Tidplan, Avslut, Ersättning, Lagval samt Skiljedom. Den andra undersökande delen, om den praktiska innebörden av ett LOI, är baserad på intervjuer med personer som är aktiva ledamöter i bolagsledningen för större publika aktiebolag. Undersökningens sammanvägda resultat pekar på att ett LOI bör innehålla klausuler och preciserade villkor för en tilltänkt affär. I praktiken torde ett LOI innebära en framtida utfästelse om att ingå avtal eller samarbete mellan bolag. Vidare kan den juridiska innebörden emellertid antas vara begränsad till att en part som medvetet bryter mot villkoren eller uppträder svekligt kan ådra sig ett skadeståndansvar. I näringslivet anser respondenterna att ett LOI allmänt innebär en första signal om att två parter avser att söka träffa ett avtal. Sammanfattningsvis kan ett LOI effektivisera processerna i samband med bolagens globalisering, därigenom kan ett LOI dessutom främja bolagens presumtiva framgång i dagens affärsklimat.

<p>En kalkylavvikelse kan uppstå vid jämförelse mellan förkalkylen och efterkalkylen på en order. Detta examensarbetet avser att undersöka vilka orsaker som kan ligga bakom en kalkylavvikelse. I samband med examensarbetet har en fallstudie utförts på Arkivator i Falköping, där en avvikelseanalys har genomförts på två av deras tillverkningsordrar. Den insamlingsmetod som har använts i studien är personliga intervjuer med ekonomichefen och produktionscontrollern på företaget. De slutsatser som kunde dras av studien var att det förekommer flertalet olika orsaker till att en kalkylavvikelse uppstår. De huvudsakliga orsakerna till kalkylavvikelserna på Arkivator var att en produkt fick kasseras under produktionen och att en produktionsgrupp troligtvis glömt att avrapportera när de färdigställt ordern. För att i framtiden kunna upprätta bättre för- och efterkalkyler är det viktigt att följa upp de kalkylavvikelser som har uppstått och dra lärdom av dessa.</p> / <p>A calculation discrepancy might arise from the comparison between preliminary calculations and post-costing of an order. This essay intends to explore the reasons behind calculated deviations. In connection with the thesis is a case study conducted at Arkivator in Falköping, where a deviation analysis carried out on two of their manufacturing orders. The method thats used for the collection is personal interviews with the treasurer and the production controller of the company. The conclusions from the study was that there are several different reasons why a calculation difference arises. The main reasons for the differences at Arkivator was that one product was discarded during the production and that a production team probably forgot to report when thy completed the order. Whereas, in order to be able to establish better preliminary- and post-calculations, it is important to follow up the calculation differences that have arisen and take knowledge of them.</p>

Development in urban areas around the world has steadily increased in recent years. This rapid development has not been matched by the ever decreasing open space commonly associated with urban centers. Vertical construction, thus, lends itself a very useful solution to this problem. Deep excavation is often required for urban construction. Unfortunately, the ground movements associated with deep excavation can result in damage to adjacent buildings. Thus, it is critically important to accurately predict the damage potential of nearby deep excavations and designing adequate support systems. A new design method is proposed, as an attempt, to address the problem. The method is semi-empirical and directly links excavation-induced distortions experienced by nearby buildings and the components of the excavation support system. Unlike, the traditional limit equilibrium approach, the method is driven by the distortions in adjacent buildings. It goes further to propose a preliminary cost chart to help designers during the design phase. The benefit is that initial cost is known real time and will help speed up making business decisions. A new design flowchart is proposed to guide the designer through a step-by-step procedure. The method is validated using 2D Plaxis (the finite element program) simulation. Though the nature of deep excavation is three-dimensional, a plane strain condition is valid when the length of the excavation is long. Hence, two-dimensional finite element simulation was considered appropriate for this effort. Five hypothetical cases were compared and the model performed very well. The lack of available literature on this approach made verification difficult. It is hoped that future case histories will be used to ascertain the veracity of the deformation-based design method.

The design of mechanical systems, due to their multi-disciplinary and technological aspects, involves different people who, together, work and make decisions and jointly participate in the development of the product. They work in a collaborative manner; however, they may have different strategies, geographical positions, cultures and do not know the other members of the team. Preliminary design represents the early stages of the design cycle or product definition. A number of uncertainties regarding the parameters and product information are very important. There is an important lack of knowledge at this stage of the design process that must be managed or filled in order to improve and support the decision making in the early phases. It is this lack of knowledge that I propose to qualify and characterise, providing an answer to the question: how does one to take into account the lack of knowledge in decision making during the preliminary design collaboration? To do so, we propose a meta-model for structuring product information and knowledge by integrating product maturity. A metric allows this maturity to be defined, to identify the level of knowledge of the product designers and to guide the decision making, thanks to the use of a qualitative and quantitative approach. Finally, we evaluate the ability of the meta-model to generate the different models produced and its relevance to the implementation in an industrial case.

L’objectif de cette thèse est de proposer des approches innovantes de conception préliminaire d’actionneurs embarqués. Cette démarche répond à un besoin fort de l’industrie,en particulier en aéronautique. Dans un premier temps, une méthode hybride de génération d’architectures solutions et de sélection vis-à-vis des exigences du cahier des charges et de l’état de l’art technologique est proposée. Dans un deuxième temps, une étude de l’effet de l’incertitude sur les modèles de conception préliminaire a été réalisée. Une troisième partie a démontré l’intérêt de lier les approches et les outils de modélisation 0D/1D et 3D afin de permettre l’accélération des phases de conception et afin de mieux remonter la connaissance liée à la géométrie. Enfin, une méthode utilisant les métamodèles basées sur les lois d’échelle visant à l’obtention de formes mathématiques simples pour le besoin de dimensionnent des composants mécatroniques a été développée / The objective of this thesis is to propose an innovative approaches for embedded actuators preliminary design. This approach responds to a strong need for the industry, particularly in aeronautics. As a first step, a hybrid method of architectures generation and selection depending on the specifications and the technological state of the art is proposed. In a second step, a study of the effect of uncertainty in preliminary design models was completed. A third part demonstrated the value of combining modeling approaches tools 0D/1D and 3D to enable the design phases acceleration and to have better knowledge related to the geometry. Finally, a method using meta-models based on scaling laws for obtaining simple mathematical forms needed for sizing mechatronic components has been developed

The aim of this diploma thesis is to analyse the costing system of the selected agricultural enterprise. The thesis is divided into two parts, theoretical and practical. The theoretical section deals with the explanation of basic concepts: accounting subsystems, costs and costing. In the practical part the analysis of company costing system is implemented, final costing is compared with preliminary costing and compounded production costing is created. The biggest differences are shown in rye costs per hectare and in colza costs per quintal. After considering all advantages and disadvantages, the most appropriate method for the compounded production costing, is the split-off method. In addition to that, the thesis deals with the characteristics of the company, its economic situation and its organizational structure and describes the company accounting system.

A new analytical methodology was developed in order to investigate the presence of five psychoactive drugs (anxiolytic and antiepileptics), namely, bromazepam, carbamazepine, clonazepam, diazepam, and lorazepam in the effluent of the University Hospital of Santa Maria (HUSM) of the Federal University of Santa Maria (UFSM), since these compounds are widely used in the treatment of anxiety and epilepsy. Samples were collected from two points to check the concentration of the compounds: Point A (Emergency) and point B (General Effluent - which covers the Central Library and HUSM). The method of clean-up/pre-concentration by solid phase extraction (SPE) was used to assess the occurrence of anxiolytic and antiepileptic drugs in the effluent of HUSM. Three methods were developed and validated to determine these compounds: i) high performance liquid chromatography with ultraviolet detection (HPLCUV), ii) high performance liquid chromatography with detection by mass spectrometry (LC-MS), and iii) liquid chromatography-ion trap-tandem mass spectrometry with electrospray ionization (LCMS/ MS_Qtrap). Among the methods evaluated, LC-MS/MS_Qtrap with electrospray in positive mode yielded better results. The detection limit (LOD, S/N ≥3) for lorazepam and bromazepam was 4.90±0.95 ng L-1 and for carbamazepine, clonazepam and diazepam, 6.10±1.50 ng L-1. The limit of quantification (LOQ, S/N ≥10) was 30.00±1.10 ng L-1 bromazepam , clonazepam and lorazepam; 50.00±1.81 ng L-1, carbamazepine; and 40.00±0.98 ng L-1 diazepam. The linear range of the assay (LC-MS/MS_Qtrap) was 30-1500 ng L-1 for bromazepam; 50-2500 ng L-1, carbamazepine; 30-2500 ng L-1, clonazepam; 40-2500 ng L-1, diazepam; and 30 - 2000 ng L-1, lorazepam. The correlation coefficient (R2>0.997) for all compounds. The effectiveness of the methodology was verified by recovery with the fortification of three concentration levels in triplicate samples of hospital effluent. The average recovery rates observed were: 93.9±2.1% for bromazepam; 92.6±4.2%, carbamazepine; 93.9%±3.0 clonazepam; 91.8%±6.0 for diazepam; and 93.8%±4.3 for lorazepam. The mean concentrations of psychiatric drugs detected in the effluent of the Emergency and General Effluent were respectively: 195.0±6.4 ng L-1 and 137.1±7.0 ng L-1 for bromazepam; 589.6±6.1 ng L-1, and 460.7±9.3 ng L-1, carbamazepine; 645.0±0.3 ng L-1 and 571.0± 9.9ng L-1, diazepam; 95.7±6.7 ng L-1 and 42.4±4.2 ng L-1 lorazepam; and 134.3 ± 9.8 ng L-1 and 56.9 ± 9.9 ng L-1 clonazepam. The identification of metabolites in the hospital effluent was made through (LCMS/ MS_Qtrap). The metabolites identified were: 3-hydroxybromazepam (bromazepam), 7- aminoclonazepam (clonazepam), carbamazepine 10,11-epoxide, 10-dihydroxy-10,11- dihydrocarbamazepine, iminoquinone, 2-hydroxy-carbamazepine and acridone (carbamazepine), and nordiazepam, oxazepam and temazepam (diazepam), and their fragmentation pathways were proposed. Was performed a preliminary risk assessment of anxiolytic and antiepileptic drugs with the aid of literature data and found that the carbamazepine and diazepam compounds showed the highest risk (0.85 and 0.90, respectively) among the compounds analyzed. According to the results we can say that they present medium risk requiring more attention in terms of toxicity. However, no literature data were found on the Predicted No Effect Concentration (PNEC) for bromazepam, lorazepam, clonazepam, not allowing the calculation of risk quotient (RQ) for these compounds.Therefore, we observed the occurrence of anxiolytic and antiepileptic drugs in the effluent of HUSM at concentrations in the order of ng L-1. The analytical method for LC-MS/MS_Qtrap developed for the determination of psychoactive drugs (bromazepam, carbamazepine, clonazepam, diazepam and lorazepam) in hospital effluent proved to be sensitive and selective, eliminating laborious sample handling and requiring chromatographic run of just 15 minutes. The occurrence of these drugs and environmental risks associated demonstrate the need for more efficient treatment for the hospital effluent. / Uma nova metodologia analítica foi desenvolvida com a finalidade de investigar a presença de cinco fármacos psicoativos (ansiolíticos e antiepilépticos): bromazepam, carbamazepina, clonazepam, diazepam e lorazepam no efluente do Hospital Universitário de Santa Maria (HUSM) da Universidade Federal de Santa Maria (UFSM), visto que estes compostos são amplamente utilizados no tratamento da ansiedade e da epilepsia. As amostras foram coletadas de dois pontos para a verificação da concentração dos compostos: o Ponto A (efluente do PAHUSM) e o ponto B (efluente geral que abrange o HUSM e a Biblioteca Central). Utilizou-se um método de clean-up/pré-concentração por extração em fase sólida, para avaliar a ocorrência de ansiolíticos e antiepilépticos no efluente do HUSM. Deste modo, três métodos para determinar estes compostos foram desenvolvidos e validados: i) cromatografia líquida de alta eficiência com detecção por ultravioleta (HPLC-UV), ii) cromatografia líquida de alta eficiência com detecção por espectrometria de massa (LC-MS) e iii) cromatografia líquida acoplada a espectrometria de massa com ionização por eletronebulização e armadilha de íons (LC-MS/MS_Qtrap). Dentre os métodos avaliados, o LC-MS/MS_Qtrap com eletronebulização no modo positivo obteve melhores resultados. O limite de detecção (LOD, S/N ≥3) para bromazepam e lorazepam foi 4,90±0,95 ng L-1 e, para carbamazepina, clonazepam e diazepam, 6,10±1,50 ng L-1. O limite de quantificação (LOQ, S/N ≥10) foi de 30,00±1,10 ng L-1, para bromazepam, clonazepam e lorazepam; carbamazepina, 50,00±1,81 ng L-1 e, diazepam, 40,00±0,98 ng L-1. A faixa linear do método (LC-MS/MS_Qtrap) para bromazepam foi de 30-1500 ng L-1, para carbamazepina 50-2500 ng L-1; clonazepam de 30-2500 ng L-1, diazepam 40-2500 ng L-1 e para lorazepam foi de 30-2000 ng L-1. O coeficiente de correlação (R2 >0,997) para todos os compostos. A eficiência da metodologia foi verificada através da recuperação com a fortificação em três níveis de concentração em triplicata de amostras de efluente hospitalar. As taxas de recuperação média constatadas foram: para bromazepam 93,9%±2,1; carbamazepina 92,6%±4,2; clonazepam 93,9%±3,0; diazepam 91,8%±6,0 e lorazepam foi de 93,8%±4,3. As concentrações médias das drogas psiquiátricas detectadas no efluente do PA-HUSM e efluente geral foram respectivamente: bromazepam, 195,0±6,4 ng L-1 e 137,1±7,0 ng L-1; carbamazepina, 589,6±6,1 ng L-1 e 460,7±9,3 ng L-1, diazepam, 645,0±0,3 ng L-1 e 571,0±9,9 ng L-1, lorazepam, 95,7±6,7 ng L-1 e 42,4±4,2 ng L-1 e clonazepam, 134,3±9,8 ng L-1 e 56,9±9,9 ng L-1. A identificação dos metabólitos no efluente hospitalar foi realizada através de LC-MS/MS_Qtrap. Os metabólitos identificados foram: 3-hidroxi-bromazepam (bromazepam), 7-amino-clonazepam (clonazepam), carbamazepina 10,11-epóxido, 10-dihidroxi-10,11-dihidrocarbamazepina, iminoquinona, 2-hidroxi-carbamazepina e acridona (carbamazepina), nordiazepam, oxazepam e temazepam (diazepam) e, seus caminhos de fragmentação foram propostos. Foi realizada uma avaliação de risco preliminar de ansiolíticos e antiepilépticos com o auxílio de dados da literatura e foi verificado que os compostos carbamazepina e diazepam apresentaram maior risco com Quociente de Risco teórico (0,85 e 0,90, respectivamente) entre os compostos analisados. De acordo com os resultados obtidos pode-se dizer que apresentam risco médio, requerendo maior atenção em termos de toxicidade. Entretanto, dados na literatura não foram encontrados sobre a Concentração Prevista que Não Causa Efeito (PNEC) para bromazepam, clonazepam e lorazepam, impossibilitando o cálculo do quociente de risco (QR) para estes compostos. Portanto, foi evidenciada a ocorrência de ansiolíticos e antiepilépticos no efluente do HUSM em concentrações na ordem de ng L-1. O método analítico por LC-MS/MS_Qtrap desenvolvido para a determinação das drogas psicoativas (bromazepam, carbamazepina, clonazepam, diazepam e lorazepam) no efluente hospitalar provou ser sensível, seletivo, dispensando manipulação laboriosa da amostra e exigindo corrida cromatográfica de apenas 15 minutos. A ocorrência destes fármacos e os riscos ambientais associados demonstram a necessidade de sistema mais eficiente de tratamento para o efluente hospitalar.

Procédure de juge à juge non contentieuse, le renvoi préjudiciel consiste en une voie de droit qui permet à toute juridiction nationale d’interroger la Cour de justice de l’Union européenne sur l’interprétation du droit de l’Union et sur la validité des actes des institutions européennes. Laissée à la discrétion des juridictions nationales, ou parfois imposée, cette procédure n’est enfermée dans aucun délai particulier. Se pose alors la question du temps, envisageable de différents points de vue, qu’il s’agisse des parties, de la juridiction nationale à l’origine du renvoi et de la Cour de justice en charge du traitement.Il s’agit d’un sujet tout à la fois récurrent et d’actualité, dans la mesure où, notamment, la procédure préjudicielle d’urgence a vu le jour récemment et où les statistiques de la Cour de justice ne cessent de rendre compte des efforts déployés sans relâche pour diminuer les délais de procédure. De même, le nouveau règlement de procédure de la Cour de justice s’efforce de rendre cette procédure aussi célère que possible. La procédure préjudicielle se prête particulièrement à une étude introduisant la dimension temporelle pour de nombreuses raisons. Pour n’en citer qu’une : le délai de la réponse préjudicielle s’ajoute aux délais nationaux, ce qui, selon la position de la juridiction de renvoi, au sein de son ordre, et selon le type de procédure pendant, ouvre de vastes pistes de réflexion. Il ne s’agit pas d’expliquer la procédure préjudicielle uniquement par des considérations d'ordre temporel, mais d’observer cette procédure en prenant en compte les différentes manières dont le temps, au sens juridique du terme, joue un rôle dans cette procédure.Cette thèse développe ainsi deux idées principales : la prise en compte du temps préjudiciel par les juridictions nationales (partie I) et la prise en compte du temps préjudiciel par la Cour de justice (partie II). / As a non-litigious court procedure, the reference for a preliminary ruling is a legal remedy that enables any national court or tribunal to refer questions to the Court of Justice of the European Union on the interpretation of Union law and on the validity of acts of the European institutions. Upon discretion of national courts, or sometimes imposed to them, this procedure is not locked up within any particular time frame. This raises the question of time, which may be regarded from different points of view, whether it is one of the parties, of the national court at the origin of the referral, or of the Court of Justice in charge of the processing. The subject is both recurrent and topical, since, in particular, the urgent preliminary ruling procedure has recently emerged and because the statistics of the Court of Justice show constant and countless efforts to reduce the length of the proceedings. Similarly, the new Rules of Procedure of the Court of Justice endeavour to make this procedure as fast as possible.The preliminary ruling procedure is particularly suitable for a study introducing the temporal dimension for many reasons. To mention only one: the time for the preliminary ruling procedure comes in addition to the national duration of the trial. This suggests many lines of thought, considering the position of the referring court, within its order, and depending on the different types of courts in general. The goal of the reflexion is not of explaining the preliminary ruling procedure solely by temporal considerations, but of observing this procedure taking into account the different ways in which time, in the legal sense of the term, plays a role in this procedure.This thesis thus develops two main ideas: the taking into account of the prejudicial time by the national courts (or judges) (part I) and the taking into account of the prejudicial time by the Court of justice (part II).

This article addresses the most relevant aspects of Memorandum of Understanding, one of the most important contractual figures of our times. Through the article, the author explains this figure according to doctrinaire and jurisprudential pronouncements and determines its legal nature and the treatment the Peruvian legal system should grant to it. / El presente artículo aborda los aspectos más relevantes del Memorando de Entendimiento o Memorandum of Understanding, una de las figuras contractuales más importantes de nuestros tiempos. A lo largo del artículo, el autor explica esta figura a la luz de pronunciamientos doctrinarios y jurisprudenciales y, asimismo, determina su naturaleza jurídica y el tratamiento que el ordenamiento jurídico peruano debe otorgarle.