Syfte: Huvudsyftet med denna uppsats är att utröna om komponentavskrivning ger en mer rättvisande bild av periodisering av kostnader.För att uppfylla huvudsyftet har vi fyra delsyften, det första är att redogöra för vad regelverket och experterna anser om ämnet. Det andra är att undersöka om komponentavskrivning uppfyller de kvalitativa kriterierna genom en bättre kvalitet på redovisningen. Det tredje är att illustrera de för- och nackdelar som finns i och med komponentavskrivning. Det fjärde vill belysa hur det kommer sig att vissa företag väljer att tillämpa anskaffningsvärdemetoden med avskrivningar, komponentavskrivning, medan andra väljer att redovisa till verkligt värde..

Background: Since the start of the twenty-first century it has become very important for companies to act in a responsible manner, in guides of CSR. The idea is that companies have more responsibilities than to achieve a higher profit for their shareholders. They should also care about the society and act in a responsible way.Problem discussion: Problems concerning CSR are that the internal part of the sustainability work has not encountered the same level as the external part of the sustainability work. Companies are today struggling with implementing CSR into their business strategies.Research questions:1. What does a company has to consider when working with CSR? 2. How can management control systems help the implementation of CSR into the organisation?Purpose: The purpose of this thesis is to examine what a company has to consider when working with CSR and how management control systems can help the implementation of CSR into the organisation.

The numbers of mergers and acquisitions have increased significantly in the last period of time. Although this popularity for mergers and acquisitions, most of the mergers and acquisitions fail to create value. One explanation to this failure of value creation is, according to several studies, how companies treat integration of information systems in the pre-merger evaluation. The research within the field argues that information system integration should have a proactive role in mergers and acquisitions, meaning that information system integration should support the organizational change and normally be considered in the premerger evaluation. The aim of this thesis is to study issues that affect whether companies choose to consider information system integration proactively, when involved in mergers and acquisitions.

Sweden's government says in the bill 2008/09: 140 that military service should be suspended and replaced with a system based on voluntary recruitment. In the essay, I will make an argument analysis of the parliamentary debate on the bill from the 12th of June 2009 with the following questions: On what is the different side?s argument based on? Are the arguments essentially and factually substantiated? Is there a clear political party tendency among the for-/counter arguments? The method is a "Pro et contra" analysis, a logical systematization of the arguments. The analysis will take start in the headline; Conscription should be suspended in favour of a voluntary system based on contract employed soldiers. The presentation of arguments in the analysis will be guided by the chronological order.

Non-contact anterior cruciate ligament (ACL) injuries is a serius and traumatic injury to the knee that is common in female soccer players and often force the player to quit or lower the level of activity because of lost stability in the knee or from fear to suffer  a new injury. Female soccerplayers have a higher risk than their male counterparts to get an ACL rupture and especially adolescent females have a high risk. The most common causes to a non-contact ACL rupture is side-cutting manuvers and landing after jumping. Every other player with an ACL rupture develops osteoarthritis within 10-15 years from the time of injuryResults: The higher risk for females to incur a ACL rupture is due to smaller intercondylar notch, they?re in the follicular or ovulatory phase of their menstrual cycle, increased knee laxity, dominance in the quadriceps muscles, flexion in hip and valgus movement in the knee.

This is a thesis presents a differential gear which is found in a tracked vehicle called BvS10. The tracked vehicle is manufactured by BAE Systems Hägglunds AB in Örnsköldsvik, Sweden. The differential gear has a bolted house. The differential meets the requirement specifications, but the problem is that the bolts are sheared off because of the extreme torque that the differential is exposed to resist.Previous report on the differential show pictures of bolts which have been sheared off at the threads. This report is also includes three lists that explain seven different proposals which some are approved and some are not, and the report also presents the force, tensile, and shear stress.In a bolted connection there is both axial tension stress and radial shear stress, which can lead to wear out and broken bolts.

This report describes the manufacture and control of a flying platform. The report describes the basic and fundamental theories required to get the platform flying. It touches on subjects such as A/D-conversion. PWM-control and PID-control. The sensors used in the platform are a gyro and an accelerometer.

Denna uppsats har sin utgångspunkt i den tekniska evolution som har skett i affärssystemens värld. Syftet var att undersöka och beskriva implementat-ionsfasen av ett Enterprise Resource Planning System som tillhandahålls som en tjänst via internet. Fokus var att identifiera framgångsfaktorer för implementationen med hjälp av ett fallstudiebaserat tillvägagångssätt där tonvikt legat på intervjuer och andrahandsmaterial. Undersökningen visade att bland annat valet av ett för organisationen passande system, en omfattande verksamhetsanalys, implementeringshjälp av konsulter samt anpassning av affärsprocesser är viktiga faktorer för en framgångsrik implementation. Därtill såg vi att en tydlig projektplan, en Project Champion och dedikerade resurser också var viktiga faktorer för framgång..

The report comprises two separate parts:part 1:  Temperature needs for district heating in the paint shop for axles in building 210part 2:  Energy and low temperature waste heat solutions in heating and cooling systems for   building 64 with surroundingsThe paint shop for axles in part 1 has air quality requirements in places for coating of axles. Toachieve desired air properties there are different process ventilation systems, which consist ofventilation coils for heating and cooling, plus air humidifier. The ventilations coils for heating usedistrict heating. Today the ventilation coils use water of 100°C to achieve necessary air demands inthe coating boxes. This part of the report investigates whether the existing system would achievethe air requirements with a water temperature of 75°C instead of 100°C in the ventilation coilsduring the coldest parts of the year.

Utvecklingen av informationssystem utförs vanligen med hjälp av en systemutvecklingsmodell där kravhanteringsaktivitetens (Requirements Engineering ? RE-processen) syfte är att samla in och bearbeta kundens alla krav på systemet. Den slutliga produkten av RE-processen är en kravspecifikation där alla kraven gällande exempelvis systemets funktionalitet, syfte etc skall specificeras.Det är inte alltid självklart vilken information som en kravspecifikation bör innehålla då detta dokument kan för både kunden och leverantören ses som ett kvitto på vad som skall utvecklas och hur det skall gå till. Dokumentet skall nämligen fungera som ett underlag för de så kallade implementations- och designaktiviteterna i systemutvecklingsarbetet samt fungera som ett underlag för diskussion och kontrakt mellan leverantör och kund gällande utvecklingen av informationssystemet. Kravspecifikationen bör därför innehålla komplett och förståelig information så att detta dokument uppfyller sina syften.

Intern företagsutbildning via e-learning är ett aktuellt ämne, framförallt eftersom företagen ser det som en chans att bli effektivare och spara pengar. Av de fretagsanpassade utbildningsapplikationer som finns på marknaden idag, är nästan samtliga skapta för att förklara fr användarna (kursdeltagarna) hur saker och ting ska fungera. Deras stora svaghet ligger dock i att förklara och förmedla varför dessa saker fungerar, varpå man riskerar att misslyckas med att förmedla en djupare förståelse och skapa en bättre kunskapsbas. Därför finns det troligen många anställda på företag som har fått lära sig hur allt runt om kring dem fungerar, men inte varför det nu fungerar som det gör. Denna examensrapport redogör för vårt arbete med att ta fram en webbaserad applikationsmodell, utvecklad i Adobe Flash, tilltänkt för utbildning, och som på ett enkelt men effektivt sätt synliggör hur olika typer av företagsflöden fungerar och, framförallt, varför de fungerar på detta sätt.

Abstract PurposeThis thesis aims to focus on how master students administer scholarly articles after they have found them. The purpose of the study is to detect how and to what extent people administer their articles from a personal information management-perspective (PIM).MethodTo answer the research questions, a web-based questionnaire survey was distributed which was announced to around 2,000 master students from different universities in Sweden. Most of the items in the survey focused on individual storage methods. The respondents were asked to rate the frequency of their different information administration behaviors on a seven level Likert-type-scale. Subsequently, items concerning specific information administration behaviors were posed, followed by questions on the respondent's sociodemographic status.

Process standardization is a topic that has generated a lot of research and literature. At first, the focus was on production; today processes are used in all different kind of business areas.The aim of this study has been to analyze how processes can be applied on development businesses and how IT systems affect the result of the process. To accomplish this, we have asked questions such as what standardization is in a development process? Why are the processes standardized? What difficulties can appear with standardization? And how the IT-systems affect the result of the process?To answer these questions, we have preformed a case study on Saab. Saab is a well know Swedish company who are working with a project called the GMS-project, where they develop processes to cover the whole company´s business areas.The literature gives the reader an understanding of processes and standardization.

Students at Jönköping School of Engineering were given an assignment from Jönköping municipality, to evaluate their decision support system, QlikView. The students have also developed proposals for improvement with focus on usability.The Jönköpings municipality has currently got 11000 employees and consists of nine different administrations. The target group for QlikView is approximately 600 first-line managers.The intention of QlikView is that the users can get an overall picture of their business by having all information in just one system.The purpose of the thesis is to obtain a picture of what the users think about the system today and present relevant suggestions for improvement, which the Jönköping municipality can use when the introduction of the new version of QlikView takes place. The research questions that the study aims to answer are:? Has QlikView got a user friendly interface?? How can the interface be improved to become more user friendly?Theories that this work is based on is Jacob Nielsens ten usability principles and Ben Schneidermans eight golden rules.

This thesis is about Swedish and Serbian teachers and their views on how literature should be taught to students in high school. The twist is that these teachers live in two different European countries, and work under two different educational systems. Three of them work in Stockholm, Sweden and the other three in Belgrade, Serbia. The purpose of this thesis was to find similarities and differences in the practice of teaching literature among teachers in these two different educational systems. The teachers were interviewed separately and spoke freely about their views and methods when teaching literature.