The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the Implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Minimizing power consumption is a critical part of many embedded design projects. Thechallenge is to limit the power consumption of the system and at the same time providesatisfactory service to the user. With regards to microprocessors, the main way of limiting powerconsumption during program execution is to adjust the frequency and the voltage at which theprocessor operates.To enable the Implementation of real-time scheduling with support for dynamic voltage andfrequency scaling, an exhaustive study of the Freescale i.MX31 embedded microprocessor isperformed. Specifically, the power consumption relationship to all relevant frequency andvoltage settings is investigated. In addition, to enable frequency and voltage scaling in a real-timeenvironment, a complete timing analysis of proposed voltage and frequency scaling methods isperformed and their suitability for use in real-time systems is evaluated.To integrate voltage and frequency scaling capability into OSE RTOS, a software module hasbeen developed for this operating system.

Underdrainage is a costly investment but often a necessity to maintain rationalized plant cultivation, one can also see underdrainage as insurance to successful plant cultivation. Late ripening crops, low yield and difficult tillage cultivation are examples on an insufficient drainage. (Kvarnemo 1983) A drained field rise in land price and the scheme of the tiled drains is seen as a value item. The interest for underdrainage among the farmers follows with shifting economic situations within agriculture and has for long time been low. A big part of the Swedish tiled drainage systems is since 1930 and ahead. Many of these tiled drainage systems need to be replaced or complemented. The life length of one tiled drainage system varies with maintenance but can still remain in good function after 75 years with correct management.

This thesis aims to illustrate how environmental impact can be reduced, through the use of lean concrete. It also illustrates how environmental data can be applied to a house through Implementation with BIM. In this study a unique concrete structure developed by Swedish Cement and Concrete Research Institute is assessed for environmental impact, by calculating the carbon dioxide equivalents using LCA methodology. The construction is a sandwich element where the concrete is made ??up of three layers.

This study has been carried out in cooperation with Unilever and partly with the EC founded project, Smartdoc IST-2000-28137. In areas of statistics and image processing, both the amount of data and the dimensions are increasing rapidly and an interactive visualization tool that lets the user perform real-time analysis can save valuable time. Real-time cropping and drill-down considerably facilitate the analysis process and yield more accurate decisions. In the Smartdoc project, there has been a request for a component used for smart filtering in multidimensional data sets. As the Smartdoc project aims to develop smart, interactive components to be used on low-end systems, the Implementation of the self-organizing map algorithm proposes which dimensions to visualize.

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning Implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

This study is a statistical content analysis, of masters? theses written in 2005 at the Swedish School of Library and Information Studies in Borås. The relations between their epistemological discourses, theories, methods, themes and chosen alignment within the education, the so-called ?kollegium?/college, are examined. The results are put in relation to the concepts multidisciplinarity and interdisciplinarity to see what kind of discipline Library and Information Science (LIS) can be described as, on the basis of this material.

Information management is today a matter of great importance for every organisation. It is therefore necessary for organisations to see information and its management as a significant part of the organisation s key to success. In this essay we have chosen to study the implications of information policy and information strategy for The Nordic Council/The Nordic Council of Ministers. These two intergovernmental organisations share the same information department. Although The Nordic Council/The Nordic Council of Ministers are non-profitable organisations, they share some characteristics with those acting in a competitive market.

This thesis examines a possible control strategy to minimize flow fluctuations in Uppsala?s district heating system. High variations in flow rate may lead to complications caused by hydraulic constraints in the district heating system. These complications, such as inadequate pressure and temperature levels, increase the risk of heat delivery failures. It is therefore important to avoid such situations both for the producer and for the customers.Typically, the forward temperature is controlled by using a rough correlation with respect to the outdoor temperature.

Det finns många teorier som talar om vad som bör ingå i olika policys men ytterst lite få teorier som säger hur man gör för att förankra dem. Bland dagens organisationer verkar inte förankring av policys vara något som prioriteras och de policys som organisationer har följs sällan fullt ut av de anställda. För att undersöka hur man förankrar en policy har vi använt oss av bl.a. utbildningsteorier och kommunikationsteorier. Vi har gjort en kvalitativ undersökning på en organisation där man har en klart definierad IT-säkerhetspolicy.

The overarching goal of this paper is to explain the intensive occurrence of partnerships ? regarded as a specific organizational structure ? in the formulation and Implementation of Regional Growth Programs.By using theoretical concepts from new institutionalism, the paper tries to examine the explanatory capacity of this theory in the specific case of partnerships. The basis is a skeptical stance towards the conventional interpretation that views partnerships as rational organizational tools. Hence, the purpose of the paper is also to compare our own institutional explanation with the conventional.The paper finds that the occurrence of partnerships can be understood as the effect of an intensive institutional pressure. The government has, in what we regard as the institution for regional development, prescribed the partnership as a rational solution ? a rationalized myth - to the regional growth problem.

Kandidatarbetets innehåll undersöker och diskuterar frågeställningen: ?Hur påverkas narrativet i en film genom att gestalta ljudet akusmatiskt??. Med hjälp av teorier och slutsatser från filmteoretiker så som Michel Chion, David Sonnenschein och Klas Dykhoff, har vi till kortfilmen Alla ljuger skapat en ljudläggning med fokus på narrativa ljud utanför den rörliga bilden. Vårt resultat syftar till att skapa grunden till en svensk standardisering av de existerande teorier och metoder för gestaltning av akusmatiska ljud i film. The content of this bachelor thesis examines and discusses around the question: ?How does the Implementation of acousmatic sounds affect the narrative of a motion picture??.

The purpose of this thesis is to examine how key performance indicators are being used as performance management tools within the production industry. Specifically the purpose is to investigate how the KPI:s within the telecommunications industry drives reusability regarding production test systems. This thesis will also highlight today?s cost models and suggest improvements of the KPI and what new ones could be introduced. A case study at Ericsson AB has been performed.

 This report will describe a project between two students from Karlstad University and Markus Norström from Hovercraft solutions. The project aim was to develop a cabin for the hovercraft 380TD. The project was divided into two sub parts; one concerning the design of the cabin and one concerning the engineering. Throughout this rapport you can follow the engineering part of the project. The project has followed a systematic product development process resulting in optimized results for material selection and engineering solutions.

 This report will describe a project between two students from Karlstad University and Markus Norström from Hovercraft solutions. The project aim was to develop a cabin for the hovercraft 380TD. The project was divided into two sub parts; one concerning the design of the cabin and one concerning the engineering. Throughout this rapport you can follow the engineering part of the project. The project has followed a systematic product development process resulting in optimized results for material selection and engineering solutions.