Sökning: "Operating leverage"

Visar resultat 1 - 5 av 73 uppsatser innehållade orden Operating leverage.

  1. 1. Risk och lönsamhet före och efter IFRS 16 : En kvantitativ analys av detaljhandelns finansiella ställning före och efter implementeringen av regelverket IFRS 16

    Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik, konst och samhälle

    Författare :Sandra Lundin; William Köhn; [2023]
    Nyckelord :IFRS 16; IAS 17; Leasing; Key financial ratios; Total risk; financial risk; Operational risk; IFRS 16; IAS 17; Leasing; Nyckeltal; Total risk; Finansiell risk; Rörelserisk;

    Sammanfattning : In January 2019, a new leasing standard called IFRS 16 was implemented because of the criticism received by the previous leasing standard, IAS 17. The main criticism of the previous standard was that significant assets were not being correctly reported on the balance sheet. LÄS MER

  3. 2. Flexible Sector Coupling (FSC) of Electrical and Thermal Sectors via Thermal Energy Storage (TES) : A Case Study on Oskarshamn Energi

    Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

    Författare :Raúl Calvo García; Jose María Marín Arcos; [2023]
    Nyckelord :Flexible sector coupling FSC ; district heating DH ; thermal energy storage TES ; heat pump HP ; capacity optimization; dispatch optimization; open-access tools; Flexibel sektorkoppling; fjärrvärme; termisk energilagring; värmepump; kapacitetsoptimering; leveransoptimering; verktyg med öppen tillgång;

    Sammanfattning : The integration of distributed energy sources and systems is of high relevance for the transition towards a more sustainable energy system. Taking into consideration the  amount of emissions produced by the heating sector, which account for at least half of the energy demand in buildings, district heating systems have the potential to play a key role in the transition, by enabling the integration of various energy sources and provide flexible energy services to the grid. LÄS MER

  4. 3. Supply Chain Incentive Alignment in Bottom of the Pyramid environments

    Master-uppsats, Lunds universitet/Teknisk logistik

    Författare :Rawan Yacoub; [2023]
    Nyckelord :Supply chain incentive alignment; Supply chain incentives; Bottom of the pyramid; Base of the pyramid; Multinational Corporations; Technology and Engineering;

    Sammanfattning : Background: Alleviating poverty is critical for achieving sustainability (Zomorrodi et al., 2019). LÄS MER

  5. 4. Design of a test rig for in situ hydrogen charging of rolling element bearings under load

    Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Maskinelement

    Författare :Oskar Moström; [2023]
    Nyckelord :tribology; hydrogen embrittlement; mechanical engineering; rolling element bearing; machine elements; design; mechanical design; CAD; mechanical construction; construction; material science; Tribologie; Wasserstoffversprödung; Maschinenbau; Wälzlager; Maschinenelemente; Design; Maschinenkonstruktion; CAD; mechanischer Bau; Konstruktion; Materialwissenschaft; tribologi; väteförsprödning; maskinteknik; rullningselementlager; maskinelement; design; mekanisk design; CAD; mekanisk konstruktion; konstruktion; materialvetenskap; lager;

    Sammanfattning : This Master's thesis is part of the Hydrogen Embrittlement in Rolling element bearings project (HERo) initiated at Luleå University of Technology (LTU), with the primary objective of determining critical hydrogen concentrations in bearing steel for rolling element bearings. The specific aim of this Master's thesis is to design a test rig that enables the investigation of the effects of hydrogen embrittlement on rolling element bearings under load. LÄS MER

  7. 5. An analysis of how a Digital Twin could be used throughout a process life cycle

    Uppsats för yrkesexamina på avancerad nivå, Högskolan i Halmstad/Akademin för informationsteknologi

    Författare :Victor Svahn; [2023]
    Nyckelord :;

    Sammanfattning : Within Industry 4.0, the concept of digital twins gains significant attention globally as organizations explore their potential in various industries worldwide. International research and development efforts focus on leveraging digital twins to monitor and optimize processes and products' behavior and performance. LÄS MER