Voice-over-IP (VoIP) är en samling teknologier för transport av digitaliserat tal över IP-nätverk. Den mest kända applikationen för VoIP-teknik är internettelefoni. Processorer och gränssnittskretsar som kan realisera ett VoIP-system har utvärderats för användning i produkter med låga produktionsvolymer spridda över flera år. Komponentkostnad, utvecklingskostnad och även hur länge komponenterna kommer att tillverkas är viktiga faktorer att ta hänsyn till. Resultatet av studien är att generella signalprocessorer av den nya generationen, med arkitekturförbättringar som ger mer microcontrolleregenskaper, är de bästa kandidaterna.

This case study explores the question of implementation and steering in a society of governance. As an empirical example, a reform concerning the reception of separated refugee children in Sweden is used. As of the 1st of July 2006 the responsibility for providing housing for separated children lies with the local governments rather than with the Swedish Board of Migration, aiming to improve the children's situation. However, implementing this amendment has turned out to be a harder task than expected. Traditionally, the relationship between state and local actors is seen in terms of state steering or local self-government.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

AbstractMany of the refugees around the world today are children. Some of these children are travelling alone without anyone looking after them. These children flee from their countries to save their lives and as they are children they need special care and protection. This thesis has investigated the protection given to unaccompanied children during the asylum process in the two key instruments in the area: the Convention of the Rights of the Child and the Convention Relating to the Status of Refugees. The Refugee Convention does not contain any procedural rights and does not specifically acknowledge children, even though they are included in the scope of the Convention.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

In this essay, I explore the history of the ideas that have shaped the profession of landscape architecture, in a Swedish context. To this purpose, I have sampled the professional debate on landscape architecture at four points in time. These are the years around 1890, 1930, 1970 and 2010. Drawing on G N Brandt (1920), I make the distinction between two arguably crucial approaches, i . e., naturalism and formalism. By identifying these perspectives, and by dividing the arguments of each time period according to this classification, I am able to compare the course of the debate over time. I take on the task through hermeneutics.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.

The aim was to examine whether measurements of creativity as a domain general trait can explain possible connections between a domain general creative performance and one of the creative domain specific areas, humor. Another aim was to examine whether the maladaptive humor styles can explain possible differences in creative performances. An Internet-based survey was used on 281 students from a Swedish university. The survey was composed of three parts consisting of three separate measuring instruments ? Sense of Humor Questionnaire (SHQ-6) was used to measure the respondents? sense of humor, Humor Style Questionnaire (HSQ) measured the respondents? humor style and Alternate Uses Test (AUT) gave the respondents an opportunity to account for their creative performances.

AimThe aim of this study has been survey the possibilities for short-term stays in the Stockholm Archipelago for people without their own means of transport, own equipment and/or experience of outdoor life.To fulfil this aim, the following questions were formulated:? What communications are available to chalet parks in the Stockholm Archipelago?? What overnight accommodation is available in the chalet parks in the Stockholm Archipelago?? What activities can be pursued in the Stockholm Archipelago?? What is the financial cost of travelling to and staying in the Stockholm Archipelago for a week?MethodWe chose to use six interviews and three observations in order to gain as much insight as possible. Interviews were conducted with Claes Petterson at Waxholmsbolaget, a company that provides transport services in the Archipelago, and with managers for five chalet parks: Rolf Andersson for Finnhamn, Per Englund for Grinda, Arne Johansson for Rånö, Pär Hjärtström and Peter Hösöyen for Gålö and Anders Bedinger for Gålö and Nåttarö. The interviews were recorded in writing and on tape. Observations were carried out at three chalet parks, i.e.

In this thesis, I have discussed which (herbacious) perennials that are sold most in the county of Norrbotten in the upper north of Sweden. Also discussed are the factors considering overwintering and factors that affect the chances of survival. The reason to the subject is that I m born and raised in Norrbotten and throughout the years I ve wondered why so many of the perennial flowerbeds look so similar. The purpose of the thesis is to give another approach to the composition of the garden by explaining some of the factors that controls the survival of plants. The information is gathered partly through interviews with plantshop personnel and partly by a literature study. The results of the interviews reveal that tradition and hardiness is the major reasons to the consumer s choice.

Purpose: The purpose with this study is to analyze if the Swedish authorities and media had different ways of discussing the new influenza, in connection with the pandemic classification June 11, 2009. This is the first time an influenza has been classified as a pandemic since the Hongkong-influenza in1968. Methodology: The method used for the study is discourse analysis, aqualitative method that gives the opportunity to study not only what is said, but how things are said. In this thesis, the aim is to study how the image ofthe new influenza is transmitted via the texts. The texts have been analysed based on:- General and underlying themes- Words and concepts used- Persons/sources quoted or referred to- Historical connections/historical backgroundTheoretical perspectives: The study is based on theories about socialconstructionism and discourse analysis.

AbstractMany of the refugees around the world today are children. Some of these children are travelling alone without anyone looking after them. These children flee from their countries to save their lives and as they are children they need special care and protection. This thesis has investigated the protection given to unaccompanied children during the asylum process in the two key instruments in the area: the Convention of the Rights of the Child and the Convention Relating to the Status of Refugees. The Refugee Convention does not contain any procedural rights and does not specifically acknowledge children, even though they are included in the scope of the Convention.

Title: Festivalernas Intåg ? Korröfestivalen- en bordunstämmas resa genom festivaliseringenThe Korrö festival- The establishment of a Swedish Folk Music Festival.This thesis describes how folk music festivals have been escalating during the past few and how they have influenced Swedish folk music. To reach my results I have been studying one festival in particular which is the Korrö Folk Music Festival. This event started in the mid-eighties as a small happening that attracted almost exclusively musicians that were a part of the bordooon movement. The bordoon movement gathered a couple of days in the summer at what they called the ?Korrö bordunstämma? to build instruments and play folk music.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.