This thesis investigates how Ericsson AB should do to achieve fast and secure handover when roaming in a WLAN. It also provides a security analysis of the system that the wireless access point is part of. The reason for this is that Ericsson is selling an access point called the ABS 2200 aimed at the public hotspot market. The premise was that they wanted a standardized way of handling the roaming issue. At the outset the 802.11F standard looked like a good alternative (in fact the only standardized alternative).

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

The report describes the process of identifying the interference that exists in a newly installed automated robotic cell and suggest improvements to increase productivity. The cell is used for lifting up extruded aluminum sections onto a conveyor which deliver the material to a anodising line at a company that manufactures aluminum extrusions.To find the areas with the best possibility for improvements in the cell we used a variety of job measurements e.g. measure of standard times for each operation in the cell. The core of the report is a study of the robots.One reason for this study is that the robots do not reach the productivity they were purchased to. The main cause not reaching the productivity is the visionsystem.

En svensk standard, SS 812310­ ? Dimensionering av fiberbetongkonstruktioner, har nyligen tagits fram som skall säkerhetsställa kvalitén och underlätta dimensioneringen av stålfiberbetongkonstruktioner. Tidigare har det inte funnits en dimensioneringsstandard som täcker in området stålfiberbetong. Det har varit upp till enskilda konstruktörer att dimensionera utifrån metoder angivna ur ?Svenska Betongföreningens rapport nr 13?.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

Hållbar utveckling är ett ämne som är på frammarsch vilket många företag har uppmärksammat. Då företag och organisationer orsakar miljöförstöring är det även de som kan påverka och förbättra problemen genom att jobba med just hållbarhetsfrågor. Att jobba med hållbarhetsfrågor kan ge grund för en hållbarhetsredovisning vilket är till för att ge företagets intressenter vetskap om hur företaget tar sig an sina problem som påverkar miljön. Hållbarhetsredovisningar kan även hjälpa företaget internt genom att visa de anställda vad förändringarna faktiskt har åstadkommit och uppmuntra till fortsatt arbete inom hållbarhet. Global Report Initiative (GRI) är den mest erkända organisation som bidrar med riktlinjer för hur en hållbarhetsredovisning ska upprättas. Det har dock uppdagats att det finns svårigheter för intressenter att jämföra olika företags hållbarhetsredovisningar eftersom de skiljer sig gällande vad som rapporteras.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

A growing issue in the construction industry is how production can become moreefficient by using logistical solutions. Companies can minimize the cost of a project byreducing the time to perform the work.The purpose of this report was to examine the logistics related to pipe trenches forSIAAB. The report's focus has been on solving problems and planning that wouldfacilitate the work of the project Vaksala-Lunda Etapp 3.The case study consists of interviews with SIAAB's employees and an observationwhere the progress of a traditional pipe trench has been documented using checklists.Questions to the report?s case study come from the theoretical part, which is basedon literature on construction management and logistics in general. The observationlasted five weeks and the biggest time-consuming events that affected the pipe trenchduring this time, has received most attention.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

The report contains a comparison between computer based modeling of evacuation and evacuation experiments with large crowds. Crowd movement, behavior and management is examined, as well as the evacuation time. The conclusions in this report are based on observations made during the evacuation of a football ground (Swedish)..

Börsnoterade europeiska företag ska från och med 1 januari 2005 tillämpa de internationella redovisningsstandarder som antagits av EU. Standarderna benämns International Accounting Reporting Standard, IAS och International Financial Reporting Standard, IFRS. Dessa stan¬darder ska tillämpas vid företagens koncernredovisning, medan nationell lagstiftning gäller för resterande finansiella rapporter.Syftet med denna uppsats är att ta reda på vilka svårigheter som kan finnas med att redovisa enligt IAS/IFRS. Till vår hjälp för att få fram information om detta har vi använt oss av det svenska dotterbolaget till den multinationella läkemedelskoncernen AstraZeneca, Rådet för finansiell rapportering samt en revisor på Ernst & Young.Vi valde att använda oss av en kvalitativ metod och gjorde fyra intervjuer för att få så ingå¬ende information som möjligt. Vid intervjuerna användes öppna frågor för att få en tydlig be¬skrivning av svårigheterna.Teoriavsnittet inleds med ett avsnitt om svårigheter som kan uppkomma vid implemente¬ringen och användningen av IAS/IFRS.