Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Projektet Connect hos Sandvik system development efterfrågar en applikation för att lösa rapporteringen av sina datakonverteringar mellan olika system. Systemet som data konverteras till är PeopleSoft, som är ett av Oracels databassystem. Applikationen skapas med hjälp av diverse verktyg som finns integrerade i PeopleSofts egna verktygspaket PeopleTools, där PeopeCode som är PeopleSofts egna programmeringsspråk inkluderas. Applikationen genererar en rapport innehållande tre delrapporter, varav en delrapport på fel och avvikelser som skett under en konvertering, en delrapport där data innan och delrapport med relevant data gällande en konvertering..

Envirotainer builds containers that are specialized in transporting of temperaturesensitive products these containers are customized for airplanes. The containers arethen leased to other companies, most often to pharmaceutical companies.Envirotainer are based in Lagga, Knivsta. It is also here where the production of thecontainers is held. The container RAP T2 was designed in the early 80ies. The RAPT2 contains a fleet of about 1220 containers spread all over the world.

To assure good quality the software needs to be tested to find errors and to verify that the programme meets the customer?s expectations. Traditional methods are usually used in software development and means that a number of predetermined steps are followed. By using agile methods the development can more easily be adapted to the changes on the market. With these methods the testing is carried out continuously throughout the project.

The purpose of this project is to get a fully functional, automatic steering system and a variable breaking system with an emergency breaking function to an off road vehicle. This off road vehicle is supposed to work as an aid in military situations. A team of two, Sebastian Attervall and Nichlas Gustafsson, got an order from Jonas Nyårds and the PreeRunners Project to construct a steering system that could manoeuvre an off road vehicle without any human involvement. To make this possible the vehicle would be guided by onboard sensors, cameras and computers. The team where also assigned to construct an automatic breaking system, there also no human would be involved.

The automotive market is currently undergoing a historical change where stricter emission legislations and ever increasing fuel costs have intensified the search for effective alternatives to the conventional internal combustion engine, which has resulted in a substantial trend towards electrification of powertrains. Storage of electrical energy is the fundamental component in this technology where the lithium-ion batteries are currently considered as the most appropriate solution. Lithium-ion batteries, however, as other types of batteries, can only be used efficiently and durably within a specific temperature range.This Master thesis has been carried out in collaboration with Electroengine in Sweden AB, situated in Uppsala, which has an ongoing project regarding development of a modular battery system for electric powertrains. The project is at a stage where an initial prototype has been developed which provides the foundation for this thesis. The study has addressed the battery system performance from a thermal perspective, in order to validate the ability of the system to create a thermally serviceable environment for the lithium-ion battery cells.

Syftet med denna undersökning har varit att undersöka och få förståelse för 16-åriga tjejers erfarenheter av och tankar kring sociala kontakter på den virtuella arenan. Frågeställningarna vi utgått ifrån handlar om vilka erfarenheter unga tjejer har av sociala kontakter på Internet, vilken betydelse dessa kontakter tillskrivs samt om tjejerna framställer sig på olika sätt på den virtuella arenan, och i så fall hur. Empirin samlades in med hjälp av två fokusgruppsintervjuer med totalt 12 tjejer i 16-års ålder. Fokusgrupperna genomfördes med elever från en friskola i Göteborgs centrala delar. Våra teoretiska utgångspunkter för analys av den insamlade empirin var Erving Goffmans dramaturgiska perspektiv och Al Coopers teoretiska modell The Triple-A-Engine, vilken sedan utvecklades till modellen The Quin-A-Engine.

The competitive nature of the automotive industry has always implied a necessity to improve product development concerning time-to-market, cost and product quality. As capacity of computer-aided engineering (CAE) tools has evolved, so has the strive for simulation-driven design. Virtual durability testing using full vehicle models is one of many challenges posed in front of vehicle manufacturers when computer simulations are given a key role in product development.This thesis has been initiated as a preliminary step towards implementing dynamic virtual durability testing in the development of buses and coaches at Scania. The objective has been to assess the predictability of a full vehicle coach model and to what level of precision structural loads can be predicted. Previously performed proving ground testing of a Scania Touring coach has been the basis for the modelling and simulations in this thesis.A virtual model of the Scania Touring coach has been created in multi-body simulation software package MSC.Adams.

Applications for mobile devices, also known as apps, are today the backbone of a huge market where the company Apple is one of the key players. Apple develops, among other things, handheld electronic devices, which are powered by the operating system iOS. Through iOS, millions of customers get access to Apple?s App Store.During a period of two months, an app in the form of a game has been developed for iOS in the programming language Objective-C. The user of the app is presented intuitive menus and interactive graphical objects that seemingly obey physical laws.

In the last few years people have become more and more aware of how humanity is affecting the climate. In the direction of reducing the greenhouse gases is to design engines with higher tensile properties and reduced weight, in order to achieve lower fuel consumption and cleaner fuel incineration in today's truck engines.In order to achieve these requirements it?s necessary to increase the combustion pressure in the engine. This requires higher tensile properties and high thermal conductivity of the engine material. The department of Component Technology at the University of Jönköping in collaboration with Volvo Powertrain AB, Scania CV AB and DAROS Piston Rings AB has been commissioned to develop this material and to find knowledge of material properties used in truck engines and piston rings used for marine applications.The purpose with this work is to analyze the tensile properties of a series of cast iron, cast under different metallurgical conditions.Four different series of cast irons have been analyzed from four points of view, carbon concentration, nodularity, amount inoculation and cooling rate.After the tensile test all specimen data was analyzed in a mathematic calculation program called Matlab 2006a.

The purpose of this thesis is to investigate how Digital Signage systems such as public info kiosks can be designed to better fulfill its main use; to enlighten, encourage and influence the public with information. The challenges presented from earlier studies shows that the public interests and goals, together with proper and relevant content displayed in info kiosks have impact on the attention the public have towards public displays. Qualitative methods such as interviews, usability testing and observations were conducted to further examine how a public info kiosk can be designed to draw attention and grow interest amongst students at K3, Malmo University. Usability testing were used on the digital prototypes that were developed to ensure that the gestural user interface meet the requirements of a proper interaction from the users. Important insights were made concerning; the attention and interest to relevant content, the aspects of the gestural user interface along with the placement of the info kiosk in terms of context.

Salmonella in cats has been documented for many years. Infection with S. Typhimurium,which is often referred to as Songbird fever, is believed to be caused by birds whoinadvertently infect cats. The disease is often seen during the springtime when songbirdsreturn from their winter habitats, while other birds who have stayed during the winter are intheir weakest condition of health. In the spring of 1999 an epidemic of S.

Since Internet has become a more important and more certain source of information the user require greater and more demands than ever before on the layout and function of different web pages. When search engines gives us the opportunity to millions of hits in just a fraction of a second it?s essential to optimize the structure and architecture, which forms the foundations of all the content. In a time when a company?s digital footprint plays an important role for the costumer and the transmitter it?s of utmost importance to have a steady, well-structured foundation to build new platforms of information on.But how do you manage to build a good foundation? Some of the most important key elements in Information architecture are Organizing, Navigation, Search and Labeling.The aim of this study was to create guidelines for a user-friendlier interface, by analyzing the principals and gathered data.

The Functional Resonance Accident Model is a method developed to analyze complex systems for the purpose of accident prevention. In FRAM-analysis a visualization of the complex system is created as an aid for identifying points of interaction in the system where the risk of accidents is high, and to determine where preventive measures are to be placed. FRAM Visualizer is a computer program developed as a tool for creating such visualizations.Many usability problems have been identified in FRAM visualizations created both manually according to established method and by using the FRAM Visualizer software. The purpose of this paper is to give a basis for how FRAM visualizations can be improved in accordance with usability criteria for use in future qualitative studies.The author suggests alterations to the FRAM visualization to resolve usability issues identified in previous articles and to achieve usability goals derived from visual communication theory. The design process is guided by established design principles.

Syftet med det här arbetet har varit att välja ut och integrera en lämplig fysikmotor med öppen källkod i simuleringsprogramvaran EWSim på Totalförsvarets Forskningsinstitut (FOI). EWSim är ett ramverk för duellsimulering i olika telekrigsscenarier. Teorin bakom fysikmotorer och några vanliga tekniker för fysiksimulering har beskrivits kortfattat. Tre fysikmotorer har presenterats och utvärderats med avseende på lämplighet för integrering i EWSim.Fysikmotorn Bullet valdes ut och integrerades i simuleringsprogramvaran. En av de huvudsakliga slutsatserna av arbetet är att fysikmotorer som Bullet mest kan bidra med ökad visuell realism i EWSim.