I uppsatsen presenteras en möjlighet för dominerande företag att missbruka sin marknadsställning i syfte att kringgå existerande koncentrationsförbud. Konsekvenserna för det dominerande tillika missbrukande företaget behöver nödvändigtvis inte bli så kännbara som en läsare kanske inledningsvis antar. I arbetet presenteras även en lösning på detta problem..

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The aim of this master?s project is to explore ways to perform piano music conceived dramatically. I do this through performance of Beethoven?s Appassionata Op. 57 and of Scriabin?s Piano sonata no.

When developing software that is meant to be distributed over several different computers and several different networks while still working together against a common goal there is a challenge in testing how updates within a single component will affect the system as a whole. Even if the performance of that specific component increases that is no guarantee for the increased performance of the entire system. Traditional methods of testing software becomes both hard and tedious when several different machines has to be involved for a single test and all of those machines has to be synchronized as well.This thesis has resulted in an exemplary application suite for testing distributed software. The thesis describes the method used for implementation as well as a description of the actual application suite that was developed. During the development several important factors and improvements for such a system was identified, which are described at the end of the thesis even though some of them never made it into the actual implementation.

Försvarets materielverk (FMV) står inför en omfattande ominriktning av verksamheten med tillhörande omorganisation. Den nya verksamheten innefattar att leverera tjänsten försvarslogistik till Försvarsmakten (FM). Då det inte finns någon entydig definition för vad försvarslogistik är så har detta arbete inriktats att utarbeta ett förslag till en sådan definition. Dessutom har en procedur skapats som identifierar relevanta prestandamått för ett godtyckligt försvarslogistiskt system, s.k. Key Performance Indicators (KPI), som kan användas för att påvisa om försvarslogistiken är effektiv eller inte.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

The essay is an effort to examine and define three examples of liminal dance performances through an aesthetic, hermeneutic and semiotic analysis. The examples are three dance or liminal performances, made by three different choreographers and performed at ?Moderna Dansteatern? and ?Dansens Hus? in Stockholm during September and October 2005. In the effort to determine the liminal and cross-over in the performances, the analysis focus on aspects such as: the character of the work, choreography, the use of scenery, stage light, requisites, conception of place and interior room, the use of costume and mask, the use of different media as text, pictures, film, and music or not using any these, and the interaction with the audience. The analysis depends on a historical background and the use of literature in the subject.

In this essay I analyze the performative aspects relating to Marina Abramovi?'s The Artist Is Present, which took place in spring 2010 at MoMA in New York, from the context of the artist and work, institution and documentation. In this performance work, for the duration of the exhibition, Abramovi? sits completely still opposite another chair where anyone from the audience may sit. The art arises through this participation.

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.

The construction industry works today with a time limit, therefore it is important to have rational tools to improve the efficiency in the building process. That?s the reason for this report, where a standard for interior finishes has been developed for Sandvik. The standard for interior finishes is designed as a program for room functions and includes office space and sanitary areas. It is a proposal showing how Sandvik can design their premises in the future.

How do gender and socioeconomic backgrounds affect students? academic performance, educational choices and attitudes towards education? Moreover, does class play the same role for girls and boys? In order to find this out, I surveyed students in a small province located in the northern inlands of Sweden. The survey was answered by nearly every student in the ninth grade of that year, a total of 160 people. The results revealed that girls in this area have less faith in their capabilities than boys, despite getting much better grades. Many more girls than boys want to go onto college or university studies.

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

In industrial control systems PID-control remains the prevalent strategy, also for processes that would benefit from model based control. The purpose of this thesis is to evaluate whether model based control can be readily implemented in an industrial control system. To this end a simulated surge tank with a simulated industrial control system is studied. For evaluation two scenarios with specified objectives are selected.Following a review of LQR and versions of MPC, Predictive Functional Control (PFC) is considered the most suitable for implementation. PFC is a form of MPC developed with industrial applications in mind and therefore has several advantages for implementation in an industrial control system.

Världen befinner sig i en ekonomisk kris och många företag jobbar dagligen med effektivisering. Det finns många företag som oroar sig över framtiden och alla måste se över sina kostnader så man klarar sig även om en rådande lågkonjunktur råder. Ett sätt att förbättra effektivisering är att förnya inköpsavdelningen, att göra bättre inköp helt enkelt. Examensarbetet har utförts på LKAB som jobbar med ett effektivitetsprojekt som heter LKAB 370. Det innebär att man ska effektivisera företaget på så många sätt som möjligt Målet med LKAB 370 är att uppnå ett nytt kostnadsmål på 370 kr/ton järnmalm.

The essay investigates the visual element as seen by the audience and artist to be of greatest importance to a musicalperformance. The study was conducted in the form of a field work which included doing interviews with artists, surveys of the audience and interpretive observations of live performance. The fieldwork was conducted in three different environments in which I found myself on the spot and performed the various stages included in the field work. It was done to create a surface that could be used in an essay, and through that use this material to compare and analyze my results and in the end be able to answer my questions. I started from eight different factors which all could beexperienced visually on stage.