The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

This master thesis has been carried out as a prototype development project. The project hasbeen performed in cooperation with ÅF Combra AB. The purpose with the master thesis is toconstruct a Bluetooth interface between an accelerometer and a smartphone and constructinga physical prototype containing an accelerometer. This is done to test a new user interface tomobile phones. The master thesis has also included a research about the possibility toimplement distance measuring with Bluetooth.

This study has been carried out in cooperation with Unilever and partly with the EC founded project, Smartdoc IST-2000-28137. In areas of statistics and image processing, both the amount of data and the dimensions are increasing rapidly and an interactive visualization tool that lets the user perform real-time analysis can save valuable time. Real-time cropping and drill-down considerably facilitate the analysis process and yield more accurate decisions. In the Smartdoc project, there has been a request for a component used for smart filtering in multidimensional data sets. As the Smartdoc project aims to develop smart, interactive components to be used on low-end systems, the implementation of the self-organizing map algorithm proposes which dimensions to visualize.

AbstractThis study has two aims:[X] to create an analytical framework consisting of factors that might trigger terrorism[X] to apply the analytical framework on the case of IRA, in order to be able to examinewhich factors that exist behind the appearance of terrorism in the current caseTo reach the first aim the author has studied the theoretical discourse on the complexed issueof terrorism. This has constituted the point of departure for the creation of an own analyticalframework. The purpose of the framework is to bring clearness to why terrorism appears. Theanalytical framework is not only suited for application on the case of IRA, but for applicationon terrorismcases in general. To reach the second aim the framework was applied on the caseof IRA.The aims of this study have been fulfilled through the method of qualitative text analysis.

?Medicines are available in different forms and often have different types of compound components. More and more drugs are found on the market. This means that professionals who handle different medicines must have access to more and more information.The information available includes information about side effects, active substances, interactions and pill identification. You may want to access different information, depending on your profession.

The aim of this thesis is benchmarking of the program, based on dynamic programming, that earlier was written to imitate the production planning at TSS.This thesis starts with a chapter about the construction of the DP-program, a shorter description of one and each of the program parts and also a list over the in- and output data in each program part. The DP-program consists of six linked MATLAB-files that together produce an optimized production plan for the different planning groups at TSS. The program reads in and reformat the given data and optimize the production of the articles in one group. Finally it compounds all article production plans and give us a production alternative.After running the program with new data the result shows, resembling with previous results, that TSS could be able to make some distinct cost-savings. According to the program, a 50 % decrease of TSS production costs is possible. .

In this composition, a study of consignment inventory on basis of the factors which are important for implementation and application of consignment inventory are made. Logistics chain from subcontractor to end customer is becoming more complex when the volume of items constantly increases to satisfy the needs of the market. From that perspective, companies had large inventories but today it is a lot of different solutions to streamline inventory management. One way that recently becomes increasingly common is to let the subcontractor fill up the customers stock using different approaches such as VMI (Vendor Managed Inventory). A further step in the evolution can be to make use of consignment inventory where the vendor owns the stock of the customer.

This report describes how we made a dynamic website combined with staticalweb pages and a web shop for the Swedish company Tyger & Ting.The employer Tyger & Ting wish to run a working web shop on their site butthey want to keep their old system of updating pages with their old applicationfrom Intellyweb1, which creates statical HTML pages.The goal of this exam paper has been to learn to create a functional web shopwith user friendly layout and appealing design and also to take orders andfulfill wishes from a real employer.The report is describing how Intellyweb?s application and its statical web pageshas been implemented on a dynamic web page. The report does also describehow this site has been build and how the problems with the coding have beensolved. The coding has been made with HTML, PHP and MySQL. CSS hasalso been used.

I denna slutreflektion beskriver jag vad det var som fick mig att börja med applikationsutveckling till mobila enheter. Vilka mina tankar och planer var i början respektive slutet av projektet. Även hur jag gått tillväga för att skapa en mobilapplikation till Sveriges ledande annonssajt Blocket.se. Jag beskriver också hur jag gjorde min research i början av projektet och även vilken sorts mjukvara jag valde att arbeta med. Hur jag tog mina idéer och tankar från bilder i huvudet till skisser på ett papper, för att sedan förbättra det digitalt på datorn. Jag går även igenom mina arbetsmetoder och vilka delar som hjälpt mig till framgång.

This report describes the work with creating a CMS (Content Manager System). A CMS is a web tool so you easy can publish materials on your web page. With a CM Scan you can without any knowledge of programming web pages create and maintain a web page. This will result in that you and your organisation save time and money. You can also split the responsibility for the webpage in different roles, but still keep the control.

In the light of some company scandals the Swedish Code of Corporate Governance, the Code, was introduced in the year of 2004 to reinforce confidence in how Swedish listed companies are managed. As many of the other European codes of corporate governance, the Swedish Code is based on the principle of ?comply or explain?. The need for corporate governance regulation arises from the inherent conflict of interest between owners and managers. This conflict is limited in companies controlled by a family in contrast to companies that lack a strong owner.

This investigation aimed to shed light on the terms of the dispensing and the retaining of municipal social benefits granted by Swedish social services, this in regard of a less visible societal subgroup; citizens who cannot attain or retain housing of their own.Through qualitative interviews with six municipal social workers in Skåne, the plight of these citizens is revealed from a policy-making perspective in respect of views on discretion and individual appreciation. How may the applicant impact the application process and how does social subletting operate as a service effort?Further analysis of the accounts of informants? views on change and the reasons for change, sketched an image of a society where public acceptance and tolerance are crucial factors for citizens hoping to achieve a homestead through means of municipal intervention.In conclusion, flexible attitudes towards job description are of major import to the possibility of offering client support in under-staffed municipal environs. Furthermore, reflexive social workers allying with the applicant throughout the process, from application to intervention are decisive for efficacious, long-term social work..

This thesis has been done at the Unversity of Örebro for Örebro University Hospital (USÖ). In our work we have developed a product for hearing tests to determine hearing thresholds of small children. Our product contains software and a control surface for controlling two separate screens. One of the demands was that our software could handle big file libraries. Reliability and simplicity were essential for the user.In our work we have utilized programming of both microcontrollers and Windows software.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

The healing process of human bone can be aided by the presence of differentmaterials. A material that is transformed into bone when in contact with bone iscalled a boneconductive material. By transforming into bone the material reduces thetime that it takes to heal a fracture. This report is a study of existing boneconductivematerials on the market to see if there is a material available that would be suitable totest on larger fractures. The wanted application is to be able to heal fractures up to50 mm which is a fracture too big for the body to heal on its own.The healing process of human bone can be aided by the presence of differentmaterials.