In this thesis, it is investigated if it is possible to create a common factor of the work tasks done by an air traffic controller, which then can measure workload. This will lead to the development of a tool to measure workload at small airports. In the research project a questionnaire is created to measure the different tasks an air traffic controller has. The same questionnaire will also measure the number of environmental factors that exists around the air traffic controller. To measure the validity of the questionnaire, the authors are using NASA-TLX.

This report describes the scientific work of designing and manufacturing an intelligent controller module prototype for automobile trailer connections. The functions of the module are both to drive the lamps and detect failures. The module also contains functions to handle other functions of the trailer. To learn about controller modules the group does extensive feasibility study.The group receives three already existing modules, the functions of the three modules are studied and tested in the lab, this is done too get a overview of the construction. The method used I called reversed engineering, a way of constructing by analyzing constructions already done.When the modules are analyzed, the functions of the prototype are tested and designed without copying the analyzed modules.

This report describes the design and construction of a prototype that automatically aims a microwave link towards a target. The link, that is located on a mobile aerial mast, is used by Saab Training Systems as a part of an infrastructure network. The report also discusses the development of a GUI that communicates with the control unit by Bluetooth.The control unit, called Pan/Tilt-controller, controls the position of the link by stepping motors. One motor controls the azimuth angle and the other one controls the elevation angle.By a GUI the operator enters the coordinates on its own position and the targets position. Hereafter a bearing is calculated and it will be sent up to the control unit.The control unit will sense its own direction by a magnetic sensor that works as an electronic compass.

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The aim of this paper has been to investigate how accounting firms govern their organizations with regards to the complexity in the service that they offer. The service includes the general accounting tasks which through standardization can be cost efficient, the advisory services that entail flexibility, and the relationship with the customer which needs to be taken into consideration when delivering the financial reports. These three components are important but require different approaches when it comes to governing the organization. The conducted case study has shown that the accounting firms govern their organizations bureaucratically and mainly through behaviour and accounting controls. The advisory services demanded by customers are standardized, not analytical, and therefore do not require the firms to take flexibility into consideration.

Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

 This abstract describes the bachelor degree thesis in computer technology at Växjö University. The company BSR in Växjö has requested an application that can measure a cars performance, with attributes like acceleration times and engine power estimation. The communication between car and computer is via the USB port on the computer and the OBD-II socket on the car with the network protocol CAN, controller area network. Cars from VAG have been the primary focus group and the application has been tested on a Volkswagen Passat CC from 2009. The system is developed in the programming language C# in the environment Visual Studio with the framework .NET.

Samtliga företag ska varje år upprätta en årsredovisning. Syftet med årsredovisningen är att tillgodose investerare och till viss del långivare med information. För att attrahera kapital från dessa aktörer åligger det incitament för företag att anpassa sin årsredovisning med syfte att framställa dess finansiella ställning i bättre dager än den i själva verket är. Majoriteten av de metoder företag kan använda för att manipulera dess resultat går under begreppet Earnings Management eller Designad redovisning, där Big Bath Accounting ingår. Big Bath Accounting skildrar de åtgärder ledningen vidtar för att väsentligt minska en periods vinst för att öka nästkommande periods vinst.Tidigare forskning har inte kunnat demonstrera en koppling mellan Big Bath Accounting och förändringar i företagens aktiekurs eller vinst.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.

This thesis considers the development of the software for an, newly developed, embedded real-time control system, based on a Periferal Interface Controller (PIC). The control system is developed to be used for several different applications. In this thesis work, software for two different applications are developed. The first task is a time controlled system, while the other task is implementation of aPI-/PID-controller. A user interface is also developed and implemented.The time controlled system is an automatic horse feeder, which is used for feeding horses at certain predefined points in time.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.