This Master Thesis documents the development of an On Board Diagnosis (OBD-II) interface for remote diagnosis of vehicles. The Master Thesis is part of a project at the company Wayfinder Systems in Lund. The purpose of this thesis was to design a scantool that communicates with a vehicle through its OBD-II port using relevant standards. In order to make the OBD-II interface development easier, a car simulator was first built. Both the car simulator and the OBD-II interface were implemented using a linux computer running a C-program with serial communication with an external electrical interface.

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

With focal point on the national directions, created by Länsstyrelsen (Swedish county administration) in cooperation with National Method support against Trafficking (NMT), this paper aims to depict the phenomena trafficking and also portray the concurrent counteracting against trafficking in Sweden that authorities exert. All involved participants in this mechanism have their particular remit and their ability to interact is hence of utmost significance.In order to fully comprehend and be able to analyze these unified operative execution-elements and processes in Sweden we also have to understand what is proceeding in the international arena. The organized crime-combine is not restrained by boundaries and continuously develop and refine methods in sexual trafficking, that has grown into an expanding multibillion industry. International counteracting is consequently a worldwide existing matter of utmost interest. Therefore we will also, in our report, present international machines such as International Organization for Migration (IOM).In regard to the proceedings in the international arena, concerning empirical and methodical techniques and information of research findings, the International Organization for Migration (IOM) occupies the leading place in the analysis.The main focus, the cornerstone of this paper, is an inquiry into the formerly relatively unknown and unexplored aspects of what happens to individuals who have been subjected to sexual trafficking in Sweden after governmental intervention implicating forced re-allocation to the country-of-origin.

This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

Increased consciousness about environmental and sustainable issues has led to consumers and companies who are more in favor of reuse and recycle. Even though this is a fact, people today are buying new things more often compared to before. For instance for a mobile phone the functionality lifecycle is eight years which can be related to the economic lifecycle today which is 1.5 years compared to 3 years in 1995. Only 1-2 percent of the mobile phones thrown away in Sweden today are handed in for recycling. The purpose of this study is to investigate whether an international company within the recycling and reuse of mobile phone industry has a market in Sweden.

The terrorist attack that shocked the world the 11th of September 2001, when two hijacked aircrafts flew into the World Trade Center's twin towers in New York, came to change the world view for many people especially Americans that felt that the world around them where about to collapse. A new time had begun, a more frighten one. A new kind of terrorism where seen in the dawn, a kind that never had been more evil, and there for was passed to be extremely dangerous. The United States followed by the United Kingdom decided quickly to declare war against the terrorism. Unavoidable this decision led to the development of new interpretations of public international law when the US where unwilling to follow the rule of law.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Bakgrund Vid psykisk oh?lsa p?verkas m?nga delar av vardagslivet och kan hindra personer till att engagera sig i de aktiviteter som v?rdes?tts. Personer upplever olika aktivitetsv?rden i vardagen, vilket g?r att den upplevda meningen ?r unik f?r varje person. Personer med psykisk oh?lsa upplever en l?gre aktivitetsbalans i vardagen, n?got som bidrar till s?mre m?ende.

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

The aim of this paper is to shed some light on to what extent the process of making reality of Inclusion, as stated in International Declarations and in Government policies, has reached the actual educational activities in the school system. My chosen method is a case study, in which I have combined a survey with interviews in order to retrieve enough data for my analysis. I have also studied a number of policy documents and relevant literature. My analysis concludes, for the school that I have chosen to study, that there is still a lot to be done before inclusion becomes a reality. There are many obstacles to overcome, for instance; a constant struggle to obtain enough resources and to reach relevant levels of competence within the personnel.

AbstractIn 1998 the Swedish legislation was sharpened, and active educationalists were legally bound to report any suspicion of child maltreatment. Nevertheless, there are a number of unrecorded cases of maltreated children, and research reveals that less than half of these children are reported to social services (Olsson, 2001). The purpose of the present study was to illustrate the problems with the mandatory reports in schools, as well as to study how educationalists proceed when they suspect that a child is maltreated. The method consisted of semi-structured interviews with five educationalists. The results revealed complex problems regarding educationalists mandatory reports.