Vårt syfte med den här uppsatsen är att besvara följande frågeställningar:Vilka fördelar och nackdelar ser remissinstanserna med utredningens förslag?Är det några speciella områden där åsikterna går isär eller är liknande?Vilket stöd finns för utredningens förslag? Bakgrunden till att vi valt just detta ämne är att sambandet mellan redovisning och beskattning är ett komplicerat område som är sammankopplat på olika sätt..

The purpose of this master thesis is to construct a steering transmission, for a trackedvehicle, containing two hydraulic circuits which are connected. The steeringtransmission should be mechanical to avoid steer-by-wire.BAE Systems Hägglunds has in an earlier study examined a system with two hydraulicpumps and one hydraulic motor, but the safety of the system wasn?t sufficient.To achieve sufficient redundancy there must be two hydraulic motors, which arecontrolled separately. When the two systems are connected in one point, this point is acritical part of the system because it directly affects both circuits. If one of the hydrauliccircuits fails the other should be able to operate independently as a steeringtransmission.

The purpose of this thesis is to investigate the library for children and young people at Sahlgrenska university hospital in Sweden from a salutogenic perspective. The sociologist Aaron Antonovsky states that human health is benefited by the salutogenic perspective, since it stimulates our sense ofcoherence.The theoretical departure point is sense-making theory. The theory states that in order to move through life, humans are dependent on a sensemaking process. To make sense of our current situation, we need information. What kind of information depends on the individual and its context.

The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the management control system, to see how these align to create goal congruence in an organizational context.

BAE Systems Hägglunds AB använder idag ett ritningsbaserat produktionsunderlag. För att effektivisera produktframtagningsprocessen är företaget intresserad av att undersöka möjligheterna till ett ritningslöst arbetssätt där produktionsunderlaget består av 3D-modellen. I CAE- programmet Catia V5, vilket används på företaget, finns en modul vid namn FTA (Functional Tolerancing & Annotations). I denna modul kan information i form av annoteringar sättas ut på 3D-modellen. Detta arbete syftar kring att undersöka funktionaliteten i FTA-modulen samt undersöka vilken mjuk- och hårdvara som krävs för att ett ritninglöst underlag ska kunna presenteras på företagets olika avdelningar.

This study examines use and users of information and records originating in the context of a contemporary police organisation. This area of research has only been of focus for a relatively few researchers. This in contrast to use and users of historical archives which has been in centre for more studies. The study is conducted with a quantitative method structuring data from 120 selected registered matters containing user queries. The research questions addressed are:- what user categories use the records of the authority- which are the ways of contacting the authority preferred by the users- which are the identifiers provided by the users and how well are they matched by the search artefacts available to the staff of the authority- what information and records are sought-after by the users.For comparing the identifiers provided to the search artefacts has been selected the two most frequently used registry systems within the authority.

The aim of this masters thesis is to analyze how subjects of ethnographical objects should be described. To obtain this we focus on which subject aspects of ethnographical objects that could be possible and valuable to analyze and to index. This is done with the help of established LIS subject indexing theories, and through the perspective of ethnographical museum documentation. The theories are both general, concerning the stages of subject indexing, and more specific, regarding the indexing of pictures. One of the latter is the theoretical model of Sara Shatford, from the article Analyzing the Subject of a Picture.

The purpose of this Master thesis is to examine theinformation use and information seeking behaviour amongpersons who actively work with information. For this study,interviews have been conducted with a group of six personswho work with information in information intensiveorganizations. The aim is to answer the following questions:What kind of information is connected to the respondents?work tasks? What is the purpose of their search forinformation? Which information sources do they use and whatkind of information sources do they demand? The theoreticalframework consists mainly of Wilsons information needs andinformation seeking model.The results of this study show that none of the respondentshad any strategic model for their work with information. Theinformation that the respondents were searching for is ofdifferent content and depends on the organization in which therespondent operates.

Börsnoterade europeiska företag ska från och med 1 januari 2005 tillämpa de internationella redovisningsstandarder som antagits av EU. Standarderna benämns International Accounting Reporting Standard, IAS och International Financial Reporting Standard, IFRS. Dessa stan¬darder ska tillämpas vid företagens koncernredovisning, medan nationell lagstiftning gäller för resterande finansiella rapporter.Syftet med denna uppsats är att ta reda på vilka svårigheter som kan finnas med att redovisa enligt IAS/IFRS. Till vår hjälp för att få fram information om detta har vi använt oss av det svenska dotterbolaget till den multinationella läkemedelskoncernen AstraZeneca, Rådet för finansiell rapportering samt en revisor på Ernst & Young.Vi valde att använda oss av en kvalitativ metod och gjorde fyra intervjuer för att få så ingå¬ende information som möjligt. Vid intervjuerna användes öppna frågor för att få en tydlig be¬skrivning av svårigheterna.Teoriavsnittet inleds med ett avsnitt om svårigheter som kan uppkomma vid implemente¬ringen och användningen av IAS/IFRS.

The objective of this thesis was firstly to examine the possibilities of creating a universal tool for evaluating IT-security. When all the material was gathered we saw that we had strayed away from our subject and that our focus was on IT-threats and IT-professionals apprehensions and possibilities on the subject. The purpose of this thesis was there after to find and identify threats and counter measures in publications and later discuss these with IT-professionals. We found and identified several threats that the professionals encountered in their work. These threats ranged from techniques used by hackers to threats that can arise when the users on the network are poorly educated.

The purpose of this Master's thesis is to determine which of the three general classification schemes, DDC, SAB, and UDC is the most appropriate for classifying music documents. This is done by analysing and classifying 60 music documents such as recordings, scores and books about music. The codes resulting from the classification are analysed according to a number of evaluation criteria based on classification theory. The criteria focus on the systems specificity, exhaustivity, exclusivity, helpful sequence, hospitality, notation and that related classes are kept together. The study showed that the systems specificity in classification was of great importance in classifying music documents because of the diversity of music genres.

Issue of study: The development of technology and society is closely linked. Mutual dependency and complex interrelationships make straightforward analysis of issues regarding the future of technology and society hard to perform. Therefore, the study addresses the question of how organizations should describe and analyze the interactions of technology and society in order to gain a better understanding of what the future may bring. Purpose: ? To develop a method for analysis of the future course of issues regarding technology and society in interaction.? To apply and test the developed method through a case study, where it is used to analyze the future of the Russian fuel market.

 Extra high requirements are made on all systems in health care that they are functional and usable,´something, however, that is not always the case. At Emergency Admissions at Sahlgrenska University´Hospital many systems are in use at the same time and it happens that much overhead is caused by having to fill in the same information in different places. In addition, data that is gathered is to a large extent saved in free text format, which means that it cannot be used in a larger context such as research, quality control or for decision support. Data is saved in the patient file only for the treatment process of the individual patient.A data collecting system with decision support functionality could be a first step towards reducing Emergency Admissions? costs and patients? waiting times by providing a structured method of data collection.

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

I dagsläget växer behovet av rätt information vid rätt plats, kontextbaserad information. Med hjälp av iBeacon kan man till en stor utsträckning förse det här behovet med en lösning. I uppsatsen undersöks användningsområden för iBeacon och idéer för hur man kan utveckla lösningar med hjälp av iBeacon. Ett koncept kommer att implementeras för att distribuera kontextbaserad information på mässor. Konceptet utvecklades till iOS och Android.