Problem: Our opinion is that it is important to consider about usability in system development. In this thesis we will focus on usability in point-of-sale systems. The point-of-sale system we base this thesis on is Extenda Retail. Our case study is performed on Ica Kvantum in Bromölla, which implemented Extenda Retail about two years ago. Purpose: The purpose of this thesis is to figure out what important factors there are to consider, in usability aspects, when developing point-of-sale systems, with focus on the cashier.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Lund who has over 90 systems in 12 departments and now wants to streamline the management of these IT systems. Governance of IT systems is something that Lund would treat as it carried a large amount of changes in their practices, where the control is something missed in trying to standardize their systems. What's missing for Lund Municipality is routine to fall back on in order to streamline the management when they get into these complex situations.Given that Lund treat so many systems make it so that the situation quickly becomes very complex due of the organization's structure. The municipality is divided into twelve departments that have their own goals, it is an organization that is organized, which makes creating standards become complicated when all departments have different needs. Our study was based on a framework that deals with complex environments that lack a clear definition.An analysis was conducted where we started from the theory associated with the interviews conducted in which we aimed to understand their decision and understand the processes that affect system development.

The amount of information stored on the internet grows daily and naturally the requirements on the systems used to search for and analyse information increases. As a part in meeting the raised requirements this study investigates if it is possible for a automatised text analysis system to distinguish certain groups and categories of words in a text, and more specifically investigate if it is possible to distinguish words with a high information value from words with a low information value. This is important to enable optimizations of systems for global surveillance and information retrieval. The study is carried out using word spaces, which are often used in text analysis to model language. The distributional character of certain categories of words is examined by studying the intrinsic dimensionality of the space, locally around different words.

This study investigates communication and data in information systems. The paper deals, more specificly, with communication in a CRM-system implemented in a Swedish-founded company in Beijing, China. It discusses cultural, political, linguistic and gender based dilemmas that can arise from the use of a CRM-system in an international and bilingual environment. Fifty-nine interviews were conducted in Sweden and in China, either in Swedish or English. The result of this study shows that communication in the information system is affected by factors, that are not originated in technical shortcomings of the system, but rather from cultural, political, linguistic and gender based pre-knowledge among individuals.

The aim of this thesis is to investigate the opportunities of classification of web pages. Two classification systems are compared; a library classification system traditional and a system that is developed for use on the web new. UDC is chosen to represent the traditional systems, and Yahoo! represents a so called new system. UDC is used by NISS Directory of networked resources, which is a directory that uses the system for organisation of electronic resources. Both systems are analysed from two different perspectives, a multidisciplinary and a timeperspective.

This study aims to examine the effect management control systems have on which goals health centers prioritize. The management control systems of one privately owned and one publicly owned health center have been studied through a qualitative case study. Robert Simons (1995) framework with four levers of control (diagnostic control systems, interactive control systems, belief systems and boundary systems) has been used to structure the study. For both health centers we found a conflict of interest mainly between the diagnostic control system and the beliefs system, where the diagnostic control system is biased towards quantitative goals and the beliefs system is mainly biased towards qualitative goals. However, despite the unbalanced levers of control the studied health centers have been able to reach a well functioning compromise between quantitative and qualitative goals..

An increasingly globalized market is leading to hard competition among manufacturing companies, which means that they are forced to become more customer focused to survive in the market. A Customer Relationship Management system is a system that will be of assistance to help companies succeed in building long term relationships with their customers. Best of Breed and ERP-based are two types of CRM systems. The study has focused on analyzing and examine the need for CRM systems at manufacturing companies. Our question formulation has been:? What need do businesses want to satisfy with a Best of Breed-based and ERP-based CRM system?? Are there any differences in the use of Best of Breed-based and ERP-based CRM system?In this study, we have chosen to carry out interviews and quantitative surveys with manufacturing companies to get their view of CRM-systems.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

I en allt mer globaliserad värld ställs högre krav på företagens effektivitet och flexibilitet, detta har bland annat medfört stora satsningar på produktionsutveckling, vilket till slut föranlett lean production. På grund av att de traditionella styrsystemen inte anses vara användbara för företag som arbetar med lean production utvecklades lean accounting, som är ett relativt nytt koncept som anses ha utvecklats för att ta hänsyn till lean productions påverkan på hela verksamheten. Däremot kan företag inte anta att det enbart handlar om att hitta ett koncept och för att därefter tillämpa konceptet. Denna studie syftar därför till att beskriva hur ledningsgruppen i tillverkande SMF mottar lean accounting och att beskriva det första steget i utformningsprocessen hos tillverkande SMF. Detta har genomförts genom observationer med hög närvaro och även sintervjuer med en ledningsgrupps medlemmar på ett tillverkande SMF.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The existence for companies today consists of constant challenges with customers that want more individual products with high quality as quickly as possible. For a company to be able to have a short delivery time, it must also have a short production time. This makes streamlining and improvement of processes a big part of a company?s workThis thesis has been carried out together with the company Lasermax Roll Systems AB, a world-leading manufacturer of feeding, finishing and monitoring systems for high-speed digital printers. They manufacture their products according to the assembling for costumer order principle.The purpose with this thesis is to map and analyze, the assembling process and the test process at Lasermax Roll Systems AB.

Problem: Our opinion is that it is important to consider about usability in system development. In this thesis we will focus on usability in point-of-sale systems. The point-of-sale system we base this thesis on is Extenda Retail. Our case study is performed on Ica Kvantum in Bromölla, which implemented Extenda Retail about two years ago. Purpose: The purpose of this thesis is to figure out what important factors there are to consider, in usability aspects, when developing point-of-sale systems, with focus on the cashier. We also wish to find out the cashiers opinions about the Extenda Retail system. Method: The information gathered for this thesis consists of literature and interviews.

During the last decades the Swedish local party systems have gone through some considerable changes. The number of parties present in local party systems have increased and in some cases even doubled. This makes coalition building between parties complex and parties will be forced to rethink their coalition strategies and adjust to the new circumstances. Theoretically, coalition building has often been considered and applied to national data and there have been just a few attempts to develop and theoretically explain coalitions on a local level. Thus the aim of this paper is to use different theoretical approaches to local data to test the significance of traditional coalition theories.