Syfte: Studiens syfte är att undersöka om det finns statistiska samband mellan avsättningar ochnytillträdd VD samt avsättningar och negativt resultat, och därmed undersöka om Big BathAccounting förekommer på OMX Stockholmsbörsens Large Cap.Teori: Litteraturgenomgången består av erkända teorier såsom agentteorin ochintressentmodellen. Agentteorins grundpelare är att alla är nyttomaximerande och arbetar till sinegen ekonomiska fördel vilket kan förklara en nytillträdd VD:s incitament att göra storaavsättningar under sitt tillträdande år. Intressentmodellen menar att redovisningen har som sitthuvudsakliga syfte att förse intressenterna med information om företagets finansiella ställning.Denna information ska sedan ligga till grund för beslutsfattande vilket medför att det är viktigt attinformationen är tillförlitlig.Metod: Studien är en kvantitativ undersökning där fyra uppställda hypoteser statistiskt testasmed Mann-Whitney test.Empiri: Studien omfattar OMX Stockholmsbörsens Large Cap under åren 2008 samt 2010.Undersökningen omfattar 88 observationer och av dessa har 10 stycken nytillträdd VD och 13stycken negativt resultat.Resultat: Det kan inte statistiskt säkerställas att skillnader i avsättning förekommer hos bolagmed nytillträdd VD, däremot är det statistiskt säkerställt att skillnader i avsättning i absolutabelopp förekommer hos bolag med negativt respektive positivt resultat.Slutsatser: Det kan enligt denna studie inte statistiskt säkerställas att Big Bath Accountingförekommer på OMX Stockholmsbörsens Large Cap..

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

This master thesis project will describe and evaluate the interfaces between applications and Controller Area Network, CAN, interface boards from different manufacturers. The interfaces have corresponding functions but the usage of parameters is different. The simply communication of sending and receiving messages is more alike than the supplementary functions between the different interfaces. The CAN communication is more controlled by the CAN protocol and is therefore more alike. The evaluation shows differences and similarities between different interfaces and also difficulties and options to translate them.

This master thesis examines the development of the two earlier independent IR protocols Z39.50 and SR (Search and Retrieve, ISO 10162/10163), now Z39.50/SR, from the beginning of the 80s to 1996 and their functionality in the client/server environment.Z39.50 applications in library systems will allow easy access to information regardless of platform or location. The use of Z39.50 will create a new user environment. Almost all the library systems of the market support the Z39.50 and surprisingly the use of it in Sweden lied on a very low leve! in 1996. This thesis was followed-up by an interview and a questioner among the Swedish Z39.50 users. They could see a huge potential of development concerning the future IR process.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

The trend in milk production is similar in Sweden and across the world; the farms are getting fewer but increasingly bigger. The costs for hiring workers are increasing, which results in more cows per animal keeper. Sensors can then be a great tool for keeping track of animals which need special attention. With a reported decreasing fertility, sensors that can detect oestrus even at low levels can be especially helpful in bigger herds to pinpoint the cows that may be in oestrus. The number of farms with dairy cows that install AMS, Automatic Milking Systems, are increasing, and that also increases the need for sensors to control milk quality and composition when there is no visual control of the milk by a milker before milking starts.For the sensor data to be useful you have to have software designed to analyze and interpret the data to get relevant information that the farmer can use.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

This thesis has been carried out in New Zealand in collaboration with the University of Waikato. In association with Dr. Mike Duke the purpose of this work is to investigate whether two different software for modeling of photovoltaic systems are useful in the teaching of solar energy.The next ten years grid-connected photovoltaic systems are assumed to increase and therefore also a rising demand for people with engineering knowledge are to be predicted. For engineer students with a focus on solar energy a more practical teaching with design software´s can be a good method to make the students comprehend more when it comes to large scale photovoltaic systems and be more prepared for working life.The software´s used is called Transient System Simulation (TRNSYS) and Photovoltaic Systems (PVSYST) which are both well used throughout the world. To assess the reliability of the software´s, a reference solar power plant at 16.1 kWp installed capacity are used, which consists of photovoltaic modules from four different manufacturers.

ABSTRACTThis pilot study examines the knowledge about tree root systems amongst five treeplanting professionals. The aim is to find out the professionals? collective knowledge ofthe nature of root systems of various trees used in green areas. Furthermore; to explorehow the professionals adapt landscaped green areas to the tree root properties in asustainable manner. Questions: Which tree species have special root properties toconsider and how do the professionals utilize this knowledge? And: How do theprofessionals in general adjust planting according to the root systems of trees in areas tocreate sustainable green environments?Interviews with the professionals were performed.

???Information Technology is an essential part of the society today, not least in large ???organisations dealing with sensitive information. An example of such an organisation is the Swedish Armed Forces which indeed is in the need of ways to ensure information security in their Information Technology systems. The means which is used is an authorisation and accreditation process.All Information Technology systems go through a life cycle which includes realisation, usage, development and liquidation. In the Swedish Armed Forces the lifecycle is an authorisation process.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Many organizations utilize decision support systems in order to handle different tasks and tosupport the decision-making process. Decision support system is a broad term used to referto several different types of systems. These types of systems can handle a wide range ofoperations within the organization. Consequently this will have an impact on differentoperations within the organization. The main aim of this study was to create a betterunderstanding regarding the impact of decision support systems on the various operationswithin the City Council's procurement units which in turn will increase effectiveness.

In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.