Kundfordringar har en osäker karaktär vilket skapar svårigheter vid värdering. Enligt svensk lagstiftning ska kundfordringar värderas till det belopp som förväntas inflyta. God redovisningssed sätter gränser för hur kundfordringar ska värderas och ger utrymme för möjliga värderingsprinciper. Då kundfordringar ingår i omsättningstillgångar, vilka anses vara några av de mest manipulativa kontona i det finansiella redovisningssystemet, behövs studier inom ämnet.Studiens syfte är att besvara hur missvisande redovisning av kundfordringar kan undvikas samt undersöka och jämföra hur kundfordringar framställs i årsredovisningar. En undersökning genomförs på tio olika företag som är noterade på Stockholmsbörsens lista över stora företag, Large cap.

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

The Swedish traffic system is congested, especially in the urban areas; travellers face daily growing traffic jams and delays in public transport. In a congested traffic system, travellers need support to make smart and sustainable decisions and one such tool is traffic information.One issue today is that too few travellers use traffic information in support of their travel. Research shows that travellers would see great value in receiving the information; however current systems do not meet their requirements. This is a problem since the society would benefit greatly from a well functioning traffic information system.In this report, a number of channels that can be applicable for providing traffic information will be explored, with particular emphasis on interference information.The information channels are analyzed based upon the needs and requirements of the society and the traveller. The thesis of the report is: the more of these needs and requirements are met in a channel; the better is the channel to use for traffic information.

The study aims to describe how art teachers conduct their teaching towards the new curriculum requirements, hence, to the must-haves of society towards the art education. As a future art teacher, I have an interest in finding out how the art teachers tackles the new requirements despite substance plight. The study has revealed that resources for the art education, both financial and time varies from school to school. Which says something about a very unfair situation for the teachers..

The aim of this qualitative study was to examine six individuals' experiences to talk about the sexual abuse that occurred in their childhood. We interviewed five women and one man, using a phenomenological approach during the work process. The theories emerged as we analyzed our results and appeared to be communication, cognitive theory, validation, trauma theory and taboo. The results showed that the respondents, whom disclosed the abuse as children, were most likely to get a negative response from both formal and informal support systems. While as adults they were confirmed to a greater extent and therefore achieved a better physical and mental wellbeing.

This paper was made together withTechPay AB, by their request.The dissertation has been divided into two separate parts; one of which is fully theoretical, with the focus on the security requirements of a digital cash register, and how to meet these requirements.The second part covers the implementation of anAndroid-oriented Java-library,created with help from the security requirements found in the first part. The purpose of this library is to make it easier to develop a cash register that uses payment terminals from TechPay.This paper also covers different communication protocols, encryption techniques and recommendations from authorities, banks and Android. This paper also contains a small review of how users are validated in applications on the current market that handles money transactions..

Redovisningen av kundfordringar är komplex. Posten är förhållandevis svår att värdera och en felaktig värdering kan förvränga företagets finansiella ställningar. IAS 1 p.9 har ett fåtal regler som uppfattas som vaga för redovisning av kundfordringar vilket gör att skillnaderna ökar. Framförallt öppnas det upp utrymmen för manipulation av redovisningen.Syftet med studien är att ge en bättre förståelse av hur kundfordringar redovisas och att tolka och analysera hur upplysningar av redovisningsmetoder i årsredovisningar underlättar förståelsen av innehållet i rapporteringar. För att syftet ska uppnås studerades 24 företag.Studien visade att även fast alla undersökta företag är börsnoterade (på large cap OMXS30) så råder det stora skillnader i deras disclosure av information kring tillämpande redovisningsmetoder.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

Modern IT systems tend to become more and more complex, while the number of active systems in companies increases. Furthermore, the number of security-related incidents is at an all-time high. These new conditions impose new demands on organizations. For example, it is no longer possible to manually collect and examine the systems log messages.The purpose of this thesis has been to make a comprehensive study of solutions for automated collecting and managing of log messages, analyze the Swedish Armed Forces specification for solutions for central log collection and management, and evaluating exis- ting solutions. The work consisted primarily of literature studies and evaluations of two of the Swedish Armed Forces of selected products: NetIQ Security Manager and Splunk.

This report covers the product development of a new type of extendable table for the company Karl Andersson och Söner. The company wants to expand their product collection with a new product. Karl Andersson och Söner is a well-known family company that has been located in Huskvarna since 1898, and they are producing furniture for private- and the public environment.The aim with this project is that the product should lead to increased sales, as well as expand their collection to appeal a wider audience. The work is permeated by two issues, to achieve as good results as possible. The issues will bring up how to make a table better, in terms of the competitor?s options, and how to apply a design process to develop a table that meets the markets needs and requirements.The design process of the work consists of strategically picked parts from three separate design processes.

Denna rapport behandlar den marknadsinriktade Requirements Engineering (RE) processen. Allt fler företag väljer idag att implementera standardsystem i sina verksamheter. Den situation som ett standardsystem utvecklas i är annorlunda jämfört med den som ett kundspecifikt system utvecklas i. Detta innebär att den traditionella RE-processen inte är anpassad till dessa nya förhållanden.Syftet med denna rapport är därför att utreda vad som kännetecknar en marknadsinriktad RE-process som stödjer kravhanteringsarbetet vid utvecklingen av ett standardsystem. Rapporten avser även att undersöka hur RE tillämpas av marknadsinriktade systemtillverkare i praktiken.

This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.

In this master thesis, the possibilities of customizing a low-cost microprocessor with the purpose of replacing an existing microprocessor solution are investigated. A brief survey of suitable processors is carried out wherein a replacement is chosen. The replacement processor is then analyzed and extended with accelerators in order to match set requirements.The result is a port of the processor Lattice Mico32 for the FPGA curcuit Xilinx Virtex-5 which replaces an earlier solution using Xilinx MicroBlaze. To reach the set requirements, accelerators for floating point arithmetics and FIR filtering have been developed. The toolchain for the processor has been modified to support the addition of accelerated floating point arithmetics.A final evaluation of the presented solution shows that it fulfills the set requirements and constitutes a functional replacement for the previous solution..

The purpose of this study is to explore how teachers at Swedish upper secondary schools perceive the so-called value words and knowledge requirements of religious studies 1 as defined by the present curriculum for upper secondary school 2011 (Gy11) how they consider themselves to apply these value words in their teaching, and whether they consider the knowledge requirements as alegitimate basis for equivalentassessment. My studyis based oninterviewswithfour teachers in religious studies at four different upper swcondary schools in the municipalityof Jönköping, Sweden. The results of my study show that the interviewed teachers perceive the value words in the knowledge requirements of religious studies 1,as defined by the present curriculum Gy11, aredifficult to interpret and that the value wordsare not definitive, but interpretable. All teachers use the knowledge requirements in theirplanning of teaching,but also in teaching where they are to concretize the knowledge requirements and value wordsthrough their own examples. Half of the teachers, however, experienced a lack of interest in the knowledge requirements by the pupils, which make it even more important to discuss knowledge requirementswith them, while the teachers?assessment has to rely on these knowledge requirements.