Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

SECO Tools manufactures tool inserts for all types of metal cutting machining. (Ti,W)C is a common raw material used in the production. At arrival, the material (Ti,W)C is always analyzed. Titanium has previously been analysed with x-ray fluorescence spectrometry, but as the calibration has previously been performed with two different types of titanium (rutile and metallic titanium), the results has differed. Because of that, this thesis project has been devoted to analyze titanium, to find the best titanium compound for producing standards.The work has been performed using literature studies and many experiments in the laboratories at SECO Tools inFagersta,Sweden.

OpenGL is a standard API that is used to manage 3D graphics on desktop computers. Although OpenGL is independent of customized hardware it?s not suitable for all kinds of devices. Therefore both OpenGL ES andWebGL was created. These can be viewed as subsets of OpenGL.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.

This report was made for the company HordaGruppen AB to investigate how information security was handled. This report fits in the Master program of Internet Technology at School of Engineering in Jönköping University in Sweden.The question at issue was how you protect your information against different threats. One question was how to make an information security policy and which guidelines you can follow in the Swedish Standard, SS-ISO/IEC 17799:2000.Another question was to investigate the information sources at the company and which threats there are against it.The work begins with a presentation about information security for the chief of information and the chief of quality in the company. The next thing was to do a survey of as thing are at present with a tool from Länsteknikcentrum called ?Infosäkpulsen?.

This report deals with the attitudes within municipalities of open source software and open standards and if open source software may be an option to gain open standards. The aim has been to find out if open source software and open standards would be able to solve the lock-in problems that municipalities have against proprietary software. The study is conducted as an exploratory, inductive and qualitative study with depth interviews of subjectively selected informants as data collection method. A literature review has also been implemented by the relevant books and articles. Some economic determinants of municipalities to make use of open source software have not been considered in this study.

I denna rapport konstrueras inledningsvis hyperreella tal från reella tal. Vi definierar aritmetik för skuggor av hyperreella tal och presenterar en icke-standard teori för serier och konvergens utifrån denna konstruktion.Förfarandet generaliseras sedan genom att skapa en icke-standard modell till matematisk analys utifrån en mängdteoretisk modell i ZF, som ett led i konstruktionen presenteras teori för filter och ultraprodukter. Vi visar sedan transferprincipen och bygger upp internalitetsbegreppet för att studera relationer mellan standard ochicke-standard modellerna för att kunna härledda standardresultat från icke-standard resultat. Avslutningsvistillämpas teorin för att skapa en explicit icke-standard konstruktion av Brownsk rörelse och vi ger ett bevis föratt denna konstruktion är ekvivalent med standard formuleringen..

This report has been performed for WSP Construction Design located at Arenavägen 7 in Stockholm. WSP Construction Design is one of the leading departments in Sweden in construction solutions regarding everything from building construction to industrial building. Great competencies regarding steel, wood and concrete constructions are available within the department which is well sought.Crane girders used in the industry are exposed to large loads that vary over time that includes instantaneous lifts and the crane girders movement which lead to the phenomenon fatigue in the crane girder and its ingoing welds. A control of fatigue needs to be performed after a certain lifespan measured in time which in turn is converted to a number of loadcycles. When the number of loadcycles amounts to a greater number the input welds resistance will have been reduced and the rate of utilization thereby increased.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

This report is about how HDR (HighDynamicRange) can be created and used in combination with Tone mapping. This work has been carried out together with Kapsch TrafficCom AB in Jönköping.The objective of this project is to:Evaluate and investigate the effects given to pictures by HDR and tone mapping.Evaluate if the technology may lead to improvements in Kapsch?s systems.To construct a program which is able to handle some form of tone mapping or HDR-algorithm.These questions will be answered in this report:What kind of effects has HDR and tone mapping-algorithms on pictures?Can the HDR-technology give better data in Kapsch?s systems?The research method used in this report is called action research. This means the authors has investigated the technology by reading different documentations and by testing different algorithms to see what kind of result they give. The report describes some of the tests made to see if the technology is appropriate in Kapsch?s system.There is two smaller reports made by the authors which documenting some of the work.The first report describes the work with different settings for a camera to create pictures with HDR-quality.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.