The purpose of this Masters thesis is to investigate how actors involved in a municipal's adult education view students access to information- and library resources. The adult education in the municipal is on contract which means that there are several different actors involved in the realization of the adult education. The raised questions in this study deals with; libraries role within adult education, students needs for becoming information literate and where responsibilities for students access to libraries lies. We used a qualitative method which includes interviews with two principles, a controller, three pedagogues and a librarian. The empirical data is analysed against taxonomies and categories which originates from the theories of David Loertscher and Christine Bruce.

This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare. Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering. Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats.

In this master thesis, control algoritms using arm side sensors are investigated for an industrial robot. The sensors can be position encoders placed after the gearbox and accelerometers on the robot arms. Control strategies are discussed and evaluated for different models of the robot, after which chosen strategies are applied to a realistic model. Control algoritms using arm side sensors (LQ, dual-loop and PD-PID) are compared to a PID-controller that only uses measurements of motor position for feedback control. The comparison are done with respect to disturbance rejection, oscillation damping, robustness and tracking performance of a reference trajectory.

In this Bachelor Thesis (20 p.), we present the history and development of "Intelligent Houses", and most important- explore some of the future possibilities in this area. The project has been carried out through an interdisciplinary cooperation between three different educations at the Blekinge Institute of Technology. By conducting a dialogue with various actors with different professions, we have been trying to identify needs within the concept of "Intelligent Houses", were the end user is not only the tenant or homeowner. Through Participatory Design methods, such as a Future Workshop, we have brought the users together to discuss their own and each others needs and hindrances in their respective work practice, and how intelligent house technology could improve their work conditions. We have also been testing a highly sophisticated CO/CO2/Moisture/Temperature/Enthalpy multi-sensor & controller, originally developed for regulating indoor climate systems. Based on the needs we have found in our fieldwork, we have been looking at possibilities to make multi user solutions with the sensor..

Test bench for air bearingsThis thesis work consisted of bringing forward and defining the test parameters relevant for a test bench and constructing a test bench that can test and verify the largest existing air bearings that are of use in Micronic Laser Systems AB machines. Because the knowledge about air bearings is limited it is thought that with the help of the test bench the knowledge would increase and in that way improve the air bearings.After learning more about air bearings and their purpose at Micronic Laser Systems AB, I started the concept phase for the test bench. For each part in the test bench I consulted my two tutors, Torbjörn Hedevärn and Johan Bergqvist, at Micronic Laser Systems AB. The final concepts where documented as 3D-modells in Solidworks and some of them have been tested in Solidworks FEM-program.The test bench is designed so that, with the help of a pneumatic cylinder, 25 kilo weights are placed on the air bearing to test its stiffness, damping and the pressure performance under its surface area. To test these parameters the test bench has to have a pressure meter, accelerometer and a microcator.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Ecolean Development AB are developing and manufacturing filling machines for pasteurized liquid food products. Because of lack of any appropriate supplier of box closer which seals boxes with small flaps, they have decided to start a project to develop a prototype of a box closer. Due to long experience from industrial automation I have been given a chance to develop control system for a box closer. Degree thesis involves electric design in ELPROCAD ic PRO and programming of PLC (programmable logic controller) and HMI (Human Machine Interface). The report describes degree project from the project plan phase via the development phase to the conclusions.

The report analyses if some common problems can be avoided by using modern technology. As a reference system ?Fartygsrapporteringssystemet? is used. It is an n-tier web application built with modern technology at time, 2003-2004. The aim is to examine whether ASP.Net MVC, Windows Communication Foundation, Workflow Foundation and SQL Server 2005 Service Broker can be used to create an n-tier web application which also communicate with other systems and facilitate automated testing.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliánCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

Den 1 januari år 2005 blev det obligatoriskt för EU-medlemmarnas börsnoterade bolag att redovisa enligt IASB:s redovisningsstandard IFRS. Införandet innebar genom IAS 36 att en årlig nedskrivningsprövning av goodwill ersatte årliga avskrivningar av goodwill. I praktiken har IAS 36 gett företagen möjlighet att tolka och därmed tillämpa IAS 36 på olika sätt; en neutral respektive subjektiv användning. Vid en neutral användning sker nedskrivningen av goodwill vid en faktisk värdeminskning av företagets goodwill, medan den subjektiva användningen utgår från företagsledningens egenintresse. Tidigare studier har visat att företagsledningen kommer att utnyttja sin handlingsfrihet om det finns agentbaserade motiv till det.Företagsledningens incitament att agera utifrån sitt egenintresse har förklarats genom agentteorin som beskriver hur separationen mellan företagsledningen och ägarna ger företagsledningen ett informationsövertag och därmed incitament att agera utifrån agentbaserade motiv.

This thesis was developed as an assignment from Ludosity Interactive where the goal was to develop a copy of the Xbox Live Indie Games-marketplace from the Xbox 360. Ludosity Interactive had a necessity to easily test a game's attractiveness to potential customers using testing people from outside the company in a simulated Xbox Live Indie Games test environment; excluding this developed system there is no other way to do such an analysis without actually releasing the game on the Xbox Live Indie Games marketplace and then analyze the resulting sales from the product.The finished system had to be similar to the original system to the degree that a user could see past the interface itself and use the system just as he/she would have used the real marketplace. It also had to be easy to change and add games to the system so that Ludosity Interactive easily could show the games and the data that they deemed interesting for their tests. The final product was developed using C#, XNA and XML together with an Agileinspired development method in combination with Pivotal Tracker. This report describes how this product was developed..