I denna uppsats studeras svenska börsnoterade bolags tendenser till resultatmanipulering. Iuppsatsen undersöks huruvida kvartalsvisa resultatmönster kan indikera förekomsten avresultatmanipulering. Uppsatsen undersöker även om bolagsstorlek, baserat på totala tillgångar,är en Parameter som bidrar till ökad användning av resultatmanipulering. Via den modifieradeJonesmodellen görs beräkningar för att besvara studiens syfte. Resultat av studien visar attgraden av icke godtyckliga periodiseringar inte skiljer sig åt mellan räkenskapsårets kvartal.Vad gäller bolagsstorlek presenteras indikationer på att stora bolag tycks manipuleraperiodiseringar i större utsträckning än små bolag..

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial Parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some Parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

This thesis aims to present the essential background on how to perform climate changeimpact assessments, and to present the results from a climate impact assessment on waterbalance and nitrate leaching for an arable Swedish soil. The soil is a sandy soil in southwesternSweden, grown with spring cereals. This study is meant to be a benchmark example,and cannot be seen as a regional or national assessment for Sweden, rather as an approachto present and analyze the most important parts of these kinds of assessments.A dynamical simulation model (COUP, Jansson and Karlberg, 2004) was used for thisstudy. The model was Parameterized and calibrated against data from an experimental site,located in Mellby in Hallands county, south western Sweden. Measurements were carriedout between 1st of April 1988 and 1st of April 1991.

This thesis aims to present the essential background on how to perform climate changeimpact assessments, and to present the results from a climate impact assessment on waterbalance and nitrate leaching for an arable Swedish soil. The soil is a sandy soil in southwesternSweden, grown with spring cereals. This study is meant to be a benchmark example,and cannot be seen as a regional or national assessment for Sweden, rather as an approachto present and analyze the most important parts of these kinds of assessments.A dynamical simulation model (COUP, Jansson and Karlberg, 2004) was used for thisstudy. The model was Parameterized and calibrated against data from an experimental site,located in Mellby in Hallands county, south western Sweden. Measurements were carriedout between 1st of April 1988 and 1st of April 1991.

Opioider är vitt använt på smådjur som smärtlindring och för att minska behovet av anestesimedel. Opioider har också nyttjats på hästar så långt som 70 år tillbaka i tiden men användandet har varit begränsat och kontroversiellt då hästar lätt exciterar på grund av opioider. Metadon är en ?-receptoragonist och detta är den receptor som främst står för opioidernas analgetiska effekt. Metadon är inte godkänd för användning på djur i Sverige men används ändå ofta off-label på grund av sin goda smärtlindrande förmåga.

Om vi har ett stickprov med X1, X2, ..., Xn oberoende lika fördelade observationer från en kontinuerlig fördelning med fördelningsfunktion F?, där ? är en okänd Parameter, är Likelihoodkvottestet (LT) ofta en bra metod för att testa nollhypotesen H0: ? = ?0 mot HA: ?? ?0. För vissa typer av fördelningar saknar dock Likelihoodfunktionen övre begränsning (Ranneby, 1984) och (Ekström, 2013) vilket innebär att testet inte går att tillämpa då. Detta test jämförs med två nyare test, Ekströmtestet (ET) (Ekström, 2013) och Fidelitytestet (FT) som är ett modierat ET, som vi vet fungerar även i dylika fall. Under vissa generella villkor så vet vi att de tre testen är asymptotiskt ekvivalenta.

ICA is the largest general dealer in the Swedish market as well as the largest supplier to the independent ICA-dealers. The principal and one of the biggest stakeholders of this thesis is the department Supply Chain Development who is responsible for the development of ICA?s Supply Chain.The purpose of this study is to examine how ICA?s sales are affected by weather and to make recommendations on how ICA should proceed with its work regarding this issue. By leveraging their forecasts by including weather, ICA hopes that their logistical metrics amount of spoilage, service levels and number of inventory days will improve. This thesis describes how ICA is working with weather currently, and furthermore it discusses the existing literature within this area.

Ett problem med dagens smartphones är att de har hög energiförbrukning. I detta arbete undersöks vad utvecklare kan göra för att minska energiförbrukningen. Arbetet utförs på Androidplattformen men kan även vara relevant för andra plattformar.Första delen av arbetet går ut på att identifiera energikrävande komponenter i Androidplattformen. Efter det undersöks ett antal problem som t.ex. att effektivisera nätverksöverföringar, positionering och schemaläggning.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Zero knowledge protocols is a lesser known type of protocol that can be used for identification. These protocols are especially designed not to reveal any information during an identification process that can be misused later on, neither by the one who should be convinced of the identity of the user, nor by anyone else that is eavesdropping. Many of these protocols are also especially designed for implementation in smart cards. The more common type of card with a magnetic stripe has during the last few years become more susceptible to attacks since they are easily copied. Smart cards combined with a secure identification protocol has been predicted to be the solution to this problem.

Syfte: Syftet med studien är att utifrån ett kulturellt perspektiv studera hur den verkställande chefens inställning till parametrarna system, struktur och arbetsklimat formar hens chefsarbete i en organisationsförändring och att genom ett kulturperspektiv bidra till en förståelse för hur de tre parametrarna kan påverka ledarens handlingar i process, mål och resultat av förändringen. Metod: Empiri har samlats in genom personliga intervjuer med öppna svarsalternativ, genom fyra respondenter som samtliga har positionen chef närmast de anställda och samtliga har genomfört en organisationsförändring. Slutsats: I studien har vi kommit fram till att den verkställande chefens inställning till parametrarna påverkar hens chefsarbete vid en organisationsförändring genom att hen formar sitt chefsarbete beroende på vilken Parameter som är mest betydelsefull för individen. Vad den verkställande chefen värderar högst i sitt ledarskap skapas genom tidigare erfarenheter, inställning och auktoritet..

In this master thesis work, a new method called MultiScat, is compared with the conventional method with alfa-correction, for computing concentrations from intensities in X-ray spectrometric analysis. The conventional model is a linear model, which only takes the photoelectric effect into consideration. It doesn't consider Rayleigh and Compton scattering even though it has a great impact on the measured intensities. Here MultiScat differs a lot. MultiScat is based on a solution of the Boltzmann transport equation.

ABB Motors and Generators manufacture large AC machines with oil lubricated plainbearings. The machines have occasional problems with oil leakage from the bearings. aproblem that ABB wants to be solved.In this thesis the cause of this leakage were investigated, with focus on the bearingseals.The purpose of this work was also to suggest amndments for preventing thisproblem. , and to suggest improvements that can prevent this. The first step was todo a literature survey of earlier work on this problem, study the theory ofhydrodynamic bearings and different types of seals and their properties.

The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the Parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..