Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

SEP Modular Armoured Tactical System is the next generation of military vehicles developedby BAE Systems Hägglunds AB. At present time, BAE Systems Hägglunds AB aredeveloping a 6-wheel electrical hybrid and a conventional 8-wheel vehicle. The questionformulation was summarized as: ?In which ways can the electrical transmission in a hybriddriveline for SEP be designed, when the surrounding fixed interfaces are kept and the unity ofcomponents within SEP is maximized??. The purpose of this master thesis was to study avariety of concepts for hybrid propulsion.

The scope of this master´s thesis is the issue of usability in relation to interface design,in particular the interface of a university library´s online public accessed catalogue, orOPAC. Since the OPAC can be seen as the library´s ?shop window? to the world, it isof great importance that the interface to the OPAC can be used by patrons witheffectiveness, efficiency and satisfaction.The master´s thesis is based on a qualitative study performed at Karolinska InstitutetsUniversity library, and contains both a usability evaluation and an interview study. Twointerfaces were evaluated: a standard web interface provided by the system supplier, andan interface developed in-house by Karolinska Institutet´s systems department. The twointerfaces are both connected to the same online library catalogue, thus making possiblea comparative study..

In order to counteract and to discover unethical actions within an organisation, a growing number of Swedish companies implement a so-called whistleblowing system. The purpose of our essay is to study the mindset of companies and further analyse how this mindset affects the design and quality of companies' whistleblowing systems. To do this, we have used a qualitative approach by interviewing different Swedish companies about their mindsets and systems. The study determines that there seemingly are three different categories of systems of varying quality. In this study we have chosen to call them "internal system", "external system" and "combined system".

Nowadays, a lot of resources are spent on developing systems that will make it possible forvehicles to act autonomously, and make them more effective. One of the projects that isworking on this is the Gulliver Project. Gulliver has constructed a number of miniaturevehicles equipped with various sensors, to use as a physical testbed for autonomousdriving. One big disadvantage with this method is the long iteration time that occursduring the development and testing of a new software.This project has improved this process by developing a system architecture of a virtualtestbed where it is possible to simulate autonomus vehicles that communicates throughany type of wireless network. The testbed has made it possible to simulate autonomusvehicle systems that with a reasonable margin of error, acts like the system would actin a physical test.

IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.

Our essay treats the use of the annual report when it comes to marketing. Today there are many different ways for companies to reach out with their different messages; the thing that caught our interest was if the annual report is such a way.The annual report is an external accounting report which task is to give information to interested parties of companies. The annual report can be used to examine if the company has followed and achieved their goals. In other words it?s an important source of information that can be found about a company, which different interested parties can take part of for analyze.

Wastewater handling of private sewage systems has become an all increasing matter. In Stockholm region the 90 000 private sewage systems contribute with larger phosphorus flows to the Baltic Sea than the two biggest sewage plants in the area, Henriksdal and Käppala, contribute together, even though these two plants purify wastewater from more than one million inhabitants. When summer house areas turn into areas for permanent living ? transition areas ? the load on the existing systems increases, systems that already often are unsatisfying. In those areas it is not clear what the best system choice is; On-site systems for single households; Local collective systems or Connection to central systems.

Background:Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.Purpose:The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.Research method:The thesis takes it?s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.Conclusions:The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management..

Detta examensarbete är den avslutande delen av utbildningen inom maskinteknik på Linnéuniversitetet i Växjö under våren 2013. Arbetet utfördes i samarbete med Rottne Industri AB där skogsmaskiner utvecklas och tillverkas för skogsbruk. Projektet innefattar utveckling av en hjulupphängningskomponent kallad ?hjularm? tillhörande företagets ledande produkt, skördaren H-8. Resultatet slutade i en ny design av hjularmen med hjälp av CAD-modellering, Systems Engineering och FEM-analysering..

The aim of this thesis is to examine one part of Amazon.coms recommender systems: Similar Items. The purpose is also to show the difficulties with subject access, i. e. to find a similar book to the one you just read; problems with traditional systems versus the usefulness with recommender systems like Amazon.coms Similar Items. Similar Items presents a set, a cluster of related items to a given item based on customers co-purchase.

Earlier studies of musculoskeletal problems with milkers working in milking parlour operators have shown that it is a physically demanding occupation. The extremities that are most exposed are neck, shoulders, hands and wrists. Those systems that have been studied in present cases are fishbone and some tandem barns. There have been changes in the working environment during the past ten years. The mechanisation has been developed for the better with automatically removers of the milking units and vertically adjustable floors in almost every daily milking barn. In other hand the milk production are more industrialised and more related to stress today.

I en konkurrenskraftig omvärld, finns det ett behov hos företag av väl integrerade informationssystem. Systemen har till uppgift att se till att aktuell information i verksamheten kommer alla till godo när personalen har behov av den. Idag har företag standardiserade affärssystem till sin hjälp för att hantera den information de har behov av i sin verksamhet. Studien har haft som syfte att beskriva hur anskaffningsprocessen kan se ut på olika företag och att besvara följande frågor:·       På vilka grunder togs beslutet om införskaffande av ett nytt affärssystem?·       Har ledningen varit involverad i anskaffningsprocessen?·       Ledde implementeringen till ett system företaget blev nöjda med?Studien har gjorts med en kvalitativ ansats, där halvstrukturerade intervjuer användes för att samla in empiri.

VSEM project and the need for a more efficient way of handling requirements andinformation are highly apparent.The overall objective of this thesis is divided into two parts:1. To identify criteria/factors leading to a successful introduction of an informationmanagement system.2. To develop an implementation process for a requirement management system ?the first step towards a PLM system in EE development at VCC.This will be done through interviews with employees, a literature review and an analysisof studies of three earlier projects within VCC.The conclusion of this study shows the great need for change in work methods fordesigners handling information and requirements. An implementation process has beenidentified with guidelines on how to handle different phases of the process.

There exist several known methods for calculation of radio coverage for ground-based systems. As far as we know there are no equivalent methods for the case of flying platforms when the altitudes and speeds are significantly different to those of ground-based systems. This thesis describes the theoretical concepts behind calculations of radio coverage for flying platforms. An investigation is made to sort out what is important and possible to employ in a model for simulations. A method is described and implemented in a program for evaluation of flying radio systems.