Since feeding fodder crops to dairy cows is a heavy and time-consuming but often disregarded line of work, this study wishes to view the different possibilities that are currently available to decrease the time to feed and apply this knowledge on an existing farm. For this purpose, four farms have been studied due to what feeding systems that are currently used and how long time the feeding required. The occurring systems are either mobile, i.e. a feed mixer operated by a tractor witch feeds the cattle via a drivable fodder table, or a stationery mixer, i.e. an electrically powered mixer which fills an automatic feeder.

This paper describes the evolutionary development of an information system for a small company. The company performs overhaul of forklifts and cleaning machines. The company has already an information system that handles the reports from these overhauls but it needs a supplementary tool that assist the chief planner to plan forthcoming overhauls.It should be able to display coming overhauls in a timetable and eventually print them, either to a PDF file or to a document. The timetables this function produces will help the chief planner and the assemblers to get a good overview of their day-to-day work.The tool needs to be intelligent in that way that it takes into consideration were in the country different assignments will be performed. So that time consuming travels over great distances can be avoided.

The purpose of this thesis is to investigate if there are environments that use some kind of central authentication system within institutions/schools. The hypothesis is that an institution not using a form of central authentication service has more need for maintenance and as such is considered a higher cost for the organization. The gathering of data has been done through interviews with technical personal at Blekinge Tekniska Högskola and Linköpings Universitet. Based on the technical background of the authors, and the system limited to discussing Windows and UNIX operating systems, a discussion and analysis of the systems working today has been done, with emphasize on the hypothesis..

This thesis studies private equity firms' implementation of management control systems in their portfolio companies and whether the systems are affected by cross-national differences. A comparative case study examines five different private equity firms to derive if there are any differences between the private equity firms' management control systems in the United States, Europe and China. The empirical observations are categorized according to the framework developed by Merchant (1985) and further developed by Merchant and Van der Stede (2003). Theory on the effect of multinationality on management control systems, also developed by Merchant and Van der Stede (2003), are used to explain possible findings. The applied theory includes the cultural dimensions developed by Hofstede (1984) and Hofstede and Bond (1988).

The purpose of this bachelor?s thesis is to examine video games, gamers and gaming from an information science perspective. The purpose of the study is partly to study video games as a type of information system and partly to study gamers information use, information seeking and also the experience of gaming. A selection of five games have been analysed using a topology for video game analysis created by Espen Aarseth. A quantitative investigation has also been made, in the form of a web survey distributed through four Swedish online forums, the result of which was analysed using Carol Collier Kuhlthaus model of the information seeking process.

The aim of this Master?s thesis is to investigate international students? views regarding information seeking and use of information sources. A further aim is also to investigate the possible factors influencing information seeking in relation to everyday life for international students. Interviews were carried out with eight international students, 20-35 years old from three continents. They were to stay in Sweden for at least five months for the purpose of studying.

Inledning: Enligt IAS 19 ska diskonteringsräntan för bestämmande av pensionsskulden bestämmas utifrån räntan på företagsobligationer. Om det saknas en fungerande marknad för företagsobligationer ska räntan på statsobligationer användas. Efter finanskrisen år 2008 ökade räntespreaden mellan dessa två räntor och det uppstod ett problem för länder utan en fungerande marknad för företagsobligationer, däribland Sverige.Syfte: Syftet med denna studie är att undersöka hur svenska börsbolags diskonteringsräntenivå har påverkats av finanskrisen år 2008. Samt vad detta har för konsekvenser på boalgens finansiella rapporter och dess annvändare.Metod: Undersökningen studerar korrelationen som sambandsmått för att mäta hur diskonteringsräntan förhåller sig till soliditeten i svenska börsbolag som redovisar förmånsbestämda pensionsplaner.Referensram: Denna del av undersökningen består av en genomgång av relevanta delar av regelverket (IFRS) samt centrala redovisningsbegrepp och principer.Teori: Teorin består av teoretiska resonemang kring accounting choice, accounting disclosure och earnings management.Resultat & analys: Undersökningens resultat visar att det finns en svag korrelation mellan och diskonteringsränta hos svenska börsbolag med förmånsbestämda pensionsplaner. Dessutom visar resultatet att svenska börsbolag inte längre har en diskonteringsränta i nivå med statsobligationsräntan.Diskussion: Diskussion förs kring hur svenska bolag förhållit sig till regelverket och redovisningsprinciper vid beräkning av sina pensionsskulder samt hur detta har påverkat intressenterna av den finansiella rapporten.Slutsats: Utifrån funna resultat kan slutsats dras att efter finanskrisen har bolag med en låg soliditet valt en högre diskonteringsränta.

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

This study has examined if importation of waste for energy recovery can reduce the climate impacts of Waste Management Systems. Using Systems Analysis this study will try to examine the complex waste systems in a systematical and strictly logical way to see how these systems interact and affect each other. Specifically examining the climate impact of waste management systems in England. The traditional way of handling waste in England is through Landfills. Land filling leads to emissions of the greenhouse gas Methane. The EU has put in place a landfill directive that is supposed to lead the member states away from land filling as a method of waste management. Today in Sweden there is a competition for the waste available for incineration. The worsening economical situation together with less product packaging and an increase in source separation leads to a lack of waste available for incineration.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

In this report statistics concerning the reliability of sprinkler systems from seven countries has been analysed. The objective of the report has been to determine the reliability of sprinkler systems in Sweden and to present suggestions on measures to increase the reliability. The main conclusion that has been drawn is that the reliability of sprinkler systems in Sweden is 92 percent according to the analysis of Swedish statistics, and that this figure finds support in statistics from other countries. Further results are that the quality of design, installation, maintenance and inspection of sprinkler has to be improved and that the Swedish incident report has to be revised..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The management of assets in organisations today can be a challenging task and optimising their usage is critical to ensure maximum profit. For rental businesses offering tangible products efficient management of movable assets are an essential part of the business strategy. The main purpose of this study is to investigate how asset management and asset information management can be carried out in rental businesses and in what ways information technology can support it. By doing a literature review combined with a case study where three rental businesses and their use of information technology were examined we could identify several important aspects regarding asset information management. The results we have found is that rental businesses with a high degree of digitization in existing asset information management systems are able to rationalize existing work processes, which in some ways changes the roles of employees.

Finnhamn is a small group of islands in the Stockholm archipelago. At Stora Jolpan, the biggest island, there is a hostel. The main building was built in 1915 and is called Utsikten. The purpose of this project is to on behalf of the Archipelago Foundation (Skärgårdsstiftelsen) find alternative systems that can replace the existing heating system of Utsikten (an oil-fired boiler and electricity heaters) to a system with renewable energy. The alternative system that this project focuses on is a system of solar collectors combined with a wood chip boiler.