Context. In today?s society we use smart cards in many areas, NFC is a smart card technology that allows contactless interaction between a reader and the tag, the tag is often in the form of a card. NFC can be used for various payment methods or as access card to a building which makes life easier. In previous studies, the technique has proven to be weak to attacks using an NFC reader connected to a computer.

This bachelor?s thesis examines costs of welfare services in municipalities of the region of Västra Götaland in Sweden. Previous research provided reasons to expect a link between costs of welfare services and demographic changes. Furthermore, Willam J. Baumol?s theory about ?the cost disease? also provided reasons to expect a link between welfare services and salary levels.

Abstract The purpose of this project is to develop a modular processor card which is intended to work as a platform for Kitron Development Karlskoga. The modular processor card is meant to be used as a control system in development projects, mainly in medical and industrial products. The processor card will consist of a central unit with the basic functions for a control system. Furthermore there will be complete modules with machine commodity and programming, to pick exactly the necessary functions for a specific application. With consideration to the specification of the development and the main unit, I chose an adequate microprocessor (AT90CAN32) as core and interface circuits to stated border areas. The construction is first completed in the program MultiSim and then remade in the program OrCAD Capture. The programming language C was used in the software model.

One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.

Packaging has had little impact in marketing literature. Research has focused on a single transaction approach. Lately researchers are looking at packages as a tool for brand building purposes. Thus, the focus is moving towards a multiple transaction approach, where packages can affect the consumer also after the purchase. For a range of goods extrinsic cues has been shown to have stronger effect on consumers' evaluation than intrinsic ones.

The purpose of this thesis is to investigate the new real estate brokerage Act and to see whether the main intent, to strengthen the consumer protection, has been fulfilled through the implementation of the 2011 Act. The real estate agent legislation is made to protect both the buyer and seller throughout the property transaction. Although the intent is to protect the consumer, it is not unusual that disputes arises. To avoid disputes concerning the property transaction, the 2011 legislation opens up for greater transparency in the mediation process. The protection for the consumer has been considerably stronger since the 2011 legislation was implemented.

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

Context. In today?s society we use smart cards in many areas, NFC is a smart card technology that allows contactless interaction between a reader and the tag, the tag is often in the form of a card. NFC can be used for various payment methods or as access card to a building which makes life easier. In previous studies, the technique has proven to be weak to attacks using an NFC reader connected to a computer.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

The use of gabions means a reduced amount of filling material in the road section and a more narrow construction. Also the use of limestone cement columns can be reduced. All together this results in lower costs. The columns stand for about 55% of the total costs for the road. If gabions are used you can reduce the total costs with over 10%..

SAAB Aerotech division FGR in Arboga builds and develops equipment and components used in both military and civilian applications. To build a test system for a specific project that SAAB is responsible for requires a simple signal generator that can provide a pulse modulated signal. The need to buy a new advanced signal generator for example from Agilent is not as profitable as the instrument is expensive and contains features that SAAB does not require in their applications and test systems. That was the reason why SAAB offers two students a thesis where the goal is to construct a signal generator in accordance with what SAAB requests.This thesis contains several different phases. The first step was a meeting with our supervisor Mats Bergman and by reading the data sheets for components to be used in the project, with these information and specifications that we have received from SAAB we started to construct the signal generator.What we did during the construction work was to simulate and draw a schematic to be able to design the circuit board.

The paper, with a brief summary of timber floating in Sweden and also of some previous re-search in this field, contains a study on costs for timber-floating in the river Dalälven located in central Sweden. The public used timber-floating system in Dalälven and the historical background about this activity is described. The study is focused on the total costs for timber-floating in the public open floating system in Dalälven from 1900 to 1970, the year before the timber-floating was definitively closed down. Also the costs for separating the logs of a specific owner when they reached the point where they could be separated from the timber of other owners are analyzed..

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.