Certifications is common for IT in relation to individual program languages or program applications. Certifications for educations that endures several years is not as common to see. In this paper the situation for the Systems Science programme is researched, by investigating how the programme looks around in Sweden. Also by using interviews, show how companies and people responsible for the programme in Umeå, think the contact is between them and how the knowledge of the Systems Science students are from the view of the companies that employ them. In the end the conclusions show that there are differences in the Systems Science programme, and that the companies have quite a similar view of what the Systems Science students are good and not so good at.

The computer consultant company Create in Lund AB wishes to facilitate their invoice routines, as it at present is required that the administration finds and compares information from two different systems.The purpose of this thesis is to develop an invoice management system that simplifies the invoice management process for the administration at Create. During the development of the system, I have chosen to follow the software development process Unified Process and also tried to find design patterns that can be applied to the integration.The result of my project is a self-contained application developed using the Java programming language that communicates with the databases of the other two systems and presents relevant information to the user as a set of invoices. Of the 23 design patterns I studied, I used four of them in the invoice management system. However I couldn?t find any connection between any design pattern and the integration of systems.

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.

The increasing administration in IT-systems is the target of much debate today. It is viewed as taking time from what is considered to be managers? real tasks as well as resulting in an ineffective and stressful work environment. This view of IT-systems as problematic and time consuming can also been found among unit managers in a municipality in the north of Sweden. To be able to understand why IT-systems are perceived in this way this study?s aim has been to find what leads to this view.

In the country of Jordan, egg production is very important economically, but several bacte-ria are involved in food borne diseases transmitted from eggs or other poultry products. The most important are Salmonella spp., Campylobacter jejuni and Escherichia coli. In Jordan two different housing systems are used for hens in large scale egg production; con-ventional cages and litter floor systems. Eggs from four different farms were analysed and compared to see if a difference could be found regarding the presence of pathogenic bacte-ria on the egg surfaces between these two systems. Total number of aerobic bacteria was analysed, the presence of Salmonella spp., C.

The purpose of this report is to collect, compile and complement the scientific and experience based knowledge concerning high pressure fire fighting today. The goal is to produce a decision data for the Rescue Service concerning the use of high pressure systems for fire fighting. Focus is on hose reel high pressure systems but other systems are discussed too. The report begins by describing the technical properties of the different systems. Then the fire fighting properties are evaluated, including manoeuvrability and safety for users.

This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.

Denna studie fokuserar på företagsstorleks inverkan på sambandet mellan Corporate Social Responsibility (CSR) och Corporate Financial Performance (CFP). Huvudsyftet är att mäta om effekten av CSR på CFP skiljer sig mellan små och stora företag noterade på Nasdaq OMX Nordic Stockholm. Perioden som studeras är åren 2006-2009 samt år 2011. För att utröna om företagsstorlek har inverkan på sambandet tillämpas modererande regressionsanalys som går ut på att fastställa huruvida någon interaktionseffekt förekommer eller ej. Vi kontrollerar även för variablerna bransch och tid.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

The aim of this study was to compare the Query-by-Humming systems Midomi, Musicline and Tunebot regarding their retrieval effectiveness. The aim was to see if there were differences between the systems but also between the user groups common users, musicians and singers. Query-by-Humming system means that the user sings a tune that the system then use to find the right melody.To compare the systems and their users, queries where collected from the different user groups and replayed for the systems. Mean Reciprocal Rank and Friedman test was used to do the comparison.The results showed that the system did not achieve equivalent and that there were no difference between the user groups. The Mean Reciprocal Rank showed that the systems had very different retrieval effectiveness, where Midomi was the system with best result and Musicline with the lowest result..

The current financial crisis has left its mark. It has even hit the major Swedish banks who have shown large losses. The media has not been slow to take note of this, and the constant political debate about the bonus culture has been reinvigorated. Our aim is to find out how the major Swedish banks relate to the publicity and describe how and why senior executives are rewarded, and what strategies banks are using in the design of their reward system to maintain a legitimate behavior, and thus the confidence of its stakeholders.As a starting point to answer our purpose we have used the agency theory that describes our view of how various problems occurs and how incentives can be established in order to get senior executives to act for their owners' interests. Modern theories of reward systems are taken from a variety of authors, these theories give us an insight into how reward systems can be designed in banks.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.