Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

This thesis processes the work of developing CPU code and GPU code for Thomas Kaijsers algorithm for calculating the kantorovich distance and the performance between the two is compared. Initially there is a rundown of the algorithm which calculates the kantorovich distance between two images. Thereafter we go through the CPU implementation followed by GPGPU written in CUDA. Then the results are presented. Lastly, an analysis about the results and a discussion with possible improvements is presented for possible future applications..

Syftet med denna uppsats är att beskriva om och hur små företag använder sig av redovisningsinformation vid utövande av styrning och beslutsfattande, samt vilka faktorer som påverkar användningen av redovisningsinformation. Små företag har begränsat med resurser för att kunna tolka och analysera redovisningsinformation, samtidigt som företagsledarens intresse, kunskap och erfarenhet påverkar hur informationen används. För att genomföra denna studie har empiriska data samlats in genom intervju med fyra små företag. I denna studie har det framkommit att redovisningens viktigaste funktion är att fungera som beslutunderlag och underlag för styrning av verksamheten. Detta sker genom att väcka uppmärksamhet för avvikelser mellan kalkylerat och verkligt utfall.

Speedledger is a company that is working to automate electronic accounting for businesses, organizations and associations.In the current situation bank data is sent from the users internet bank to Speedledger via a virtual printer driver. The driver transforms the web page into a PDF and sends it to a server for interpretation.The problem is that PDF is not created for this sort of data transfer and makes the interpretation of data is very problematic.The goal of the thesis is to study whether there is a possibility to develop a browser add-on that can retrieve information on the customer's banking page and send it on to Speedledgers server for interpretation. My task was to implement a add-on for one of the three major browsers Mozilla Firefox, Google Chrome or Microsoft Internet Explorer, and then study the possibility of implementing it to the other two by reading the documentation.What I concluded was that it is possible to implement for all the three browsers. However, the techniques will differ slightly when developing these add-ons.  .

Customer satisfaction is a key aspect for many corporations, among them Exacta Distributionscenter. To raise their customer satisfaction, we have researched ways to raise customer satisfaction through the implementation of an error-handling system and recommendations on how the organization should function in the future. This paper describes how these recommendations and the application has been developed, through help in existing theories. This results in a customer portal with the main purpose to provide help in handling orders with errors, and several routines recommended to Exacta Distributionscenter. .

Detta arbete har som utgångspunkt att specificera, implementera och utvärdera ett verktyg som har som syfte att ta fram resultat från frågeställningar mot registrerade data från flygplanssimulator. Detta görs genom framtagning av kravspecifikation och en iterativ programutvecklingsmetod. Ett utvärderingstest i simulator utfördes för att samla data som sedan analyserades med verktyget. Detta för att undersöka om det går att hitta tillfällen där hög kognitiv belastning upplevdes..

Bakgrund: År 2004 beslutade Europeiska Unionen (EU) att inrätta nya internationella re-dovisningsstandarder (IFRS). Ett beslut som influerades av International Accounting Stan-dard Board (IASB) och som kom att innebära väsentliga förändringar för noterade bolag. Syftet med IFRS är att försöka harmonisera de olika europeiska ländernas redovisningsme-toder för att öka den internationella jämförbarheten. IFRS 3-Business Combinations som be-handlar regler angående företagsförvärv, är en del av IFRS. I jämförelse med tidigare svenska regler ställdes det, i samband med införandet av IFRS 3, högre krav angående iden-tifiering av förvärvade tillgångar vid ett företagsförvärv.

Denna rapport beskriver utvecklingen av en applikation som tar emot en ström av positionsdata som sedan behandlas och renderas ut på skärmen i realtid. Det sätt som applikationen får strömmen av data kan vara från olika källor, exempelvis från en annan dator, en lokal fil eller tangentbordsinmatning från samma dator. Rapporten börjar med bakgrund till arbetet, sedan presenteras designen med förklaringar av de mest relevanta delarna. Slutligen diskuteras resultatet och en implementation för uppspelning av fotbollsmatcher presenteras..

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

This thesis looks at two sides of the same coin: how to support the production and future development at a specialist medical technology department at Danderyd Hospital. The two sides are; a pilot study of a product management system (PDM) and an interview based study on the characteristics of the silent knowledge of the technicians. The department (National respiratory centre, NRC) is facing retirement of several key employees.The technical study shows that the success of an implementation is largely dependent on the users? prior knowledge and use of a 3D Computer aided design system (CAD).The system itself is shown to fulfill the Lifecycle requirement of tracking the products (mostly tracheostomy tubes) but without a CAD centered workflow, some substantial education and preferably some new recruits, an implementation of the PDM system will fail. The author recommends development of the current ?low-tech? system of MS Excel and Access rather than redistribute the dependency from technician towards a complex, commercial software and its vendor.The analysis of the technicians? silent knowledge with the newly developed method, epithet for silent knowledge (ETK), shows that the longer employment time:the more differentiated technicians become in describing their work,practical knowledge are regarded higher andthe social and collective problem solving factors of the work becomes more important.Typically, it is shown that a new employee should preferably enjoy problem solving, being pragmatic and social as well as having some prior education or work experience in a CAD and/or a PDM system..

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.

An evaluation: how have the goals of ?Vårdkedjeprojektet? been implemented at the treatment centre of RällsögårdenThis evaluation was commissioned on behalf of the treatment centre of Rällsögården. The aim of this study is to evaluate how the goals of ?Vårdkedjeprojektet? (VKP) have been implemented in the institutional care at the treatment centre of Rällsögården. This study was focused on the following questions: a) how is the function ?internal coordinator? experienced by staff at Rällsögården, b) in the function of internal coordinator what aspects are thought of as effective/non-effective concerning the cooperation with ?external coordinators? and contact with clients and staff, c) how is Vårdkedjeprojektet and its treatment approach ?Community Reinforcement Approach? (CRA) experienced by coordinators, clients and staff and d) how well is the aftercare functioning for clients who have finished their treatment at Rällsögården, and still participate in VKP?The choice of research method was triangulation; a combination of qualitative and quantitative methods.

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

Digitala v?rdtj?nster har blivit alltmer popul?ra i Sverige under de senaste ?ren, men det r?der delade meningar bland forskare och v?rdanst?llda om huruvida dessa har en positiv p?verkan p? v?rdsamh?llet eller inte. Denna uppsats syftar till att unders?ka hur kostnaden f?r utoml?nsers?ttning i samband med anv?ndningen av privata digitala v?rdtj?nster har p?verkat v?ntetiderna inom prim?rv?rden. Detta g?rs genom en regressionsanalys, d?r ytterligare variabler s? som bra sj?lvskattad h?lsa, median?lder, ekonomisk standard och eftergymnasial utbildningen kontrolleras f?r.

Customer satisfaction is a key aspect for many corporations, among them Exacta Distributionscenter. To raise their customer satisfaction, we have researched ways to raise customer satisfaction through the implementation of an error-handling system and recommendations on how the organization should function in the future. This paper describes how these recommendations and the application has been developed, through help in existing theories. This results in a customer portal with the main purpose to provide help in handling orders with errors, and several routines recommended to Exacta Distributionscenter. .