With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

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.

Automationscenter & Bråvalla Elteknik AB is a company that offers the market completed total solutions where the customer can operate and monitor their production from the terminal. In these total solutions they lack standard circuit which are developed by the company and which could manoeuvre/control/monitor controlled process objects. This report defines the work of developing the most common standard circuits.The report is initiated by a short theoretical part about PLC and the PLC system, with a connected terminal, which has been used. Thereafter, the turnout of the demands of specification is reported, after discussing with the supervisor in the course of the project. The report concludes with a disclosure of how the programming, the documentation and the testing have proceeded and a final discussion concerning the project and proposals on continuation.The result is a CD with the documentation of standard circuits and how they are implemented in a new project.

[Abstract: This study examines the observed difference between Swedish and foreign owners when it comes to nominating committee participation. The background to the study is that foreign owners seem to participate in Swedish nominating committees to a lesser extent than their Swedish counterparts. The focus is on institutional owners and the companies studied are all listed companies who follow the Swedish code of corporate governance. Particular attention is paid to perceived differences in behavior that can be explained using the common corporate governance related theories of Exit, Voice and Loyalty as well as Agency Theory. These explanations are chiefly related to differences in attitudes regarding insider information, different knowledge levels regarding the purpose and workings of nominating committees of the Swedish kind as well as differences due to home market biases.].

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

This study draws from Zygmunt Bauman´s theory that a governmental policy of values can reduce the personal responsibility and moral choices for employees, to focus only on maintaining the government?s internal rules and regulations. The apparent risk with this type of moral attenuation is that the employee is deprived of the possibility to react morally on conduct of the government?s external misuse of power. In this study, this theory is connected to the Swedish Armed Forces? policy of values, as these values do not include a critical standpoint for officers and soldiers.

MSB stands for Swedish Civil Contingencies Agency. It?s a government organization that deals with emergencies and crises. MSB has developed a software package where the newest software version is called RIB 2012. The package includes the program RIB Karta.

This Master's Thesis describes the design of a new system where a digital signal processor has been added to an existing imaging system consisting of field programmable gate arrays. The new system will offer a higher degree of flexibility by considerably shortening the design time and make it possible to implement more complex algorithms than the existing ones. The choice of system architecture and a test implementation are discussed. The test implementation consists of a program for the digital signal processor and VHDL code for one of the field programmable gate arrays. The code for the digital signal processor was designed for testing on an evaluation board from Texas Instruments.

The goal of this Bachelor project was to develop the Sundsvall42 website,whose name originates from the conference held in week 42 and during whichall the IT-companies in Sundsvall gather and hold a number of different lectures.The website has been designed to accommodate both speakers and partipicants.All partipicants and lecturers will receive a personalized page inwhich there are a number of functions which are available for use, including ablog for each workshop and a calendar. The program used to create this isLiferay and the operating system is Linux. The entire website is encoded usingLiferay and Java, but the website is not adapted for use with the smaller screensize of the Smartphone. However, because of the Responsive Design technology,the website is able to adapt to various devices such as the Ipad and Smartphonesand the website will be able to adapt to the screen sizes of these devices.As it has all been processed using open-source, everyone has the right to accessthe source code. It is also possible for anyone to make changes to the code ifsuch changes are required.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2014:07.

This Master?s Thesis is an evaluation of the software Xilinx System Generator (XSG) and blockset for Matlab. XSG is a module to simulink developed by Xilinx in order to generate VHDL code directly from functions implemented in Matlab. The evaluation was made at Saab Avionics AB in Järfälla, north of Stockholm. In order to investigate the performance of this new module XSG to simulink, a model of a frequency estimator often used in digital radar receivers were implemented in Matlab using XSG.

The purpose of this study is to investigate the teachers? described experiences of advantages as well as disadvantages of Arne Trageton?s write to read-method (?ASL?) in contrast to the code-oriented traditional way of teaching. The aim of this study is furthermore to depict the teachers? opinions on whether they experience that the ASL-method is unfavourable for students in general. This study will also investigate the teachers? standpoint regarding choice of reading and writing method.

Detta är en komparativ uppsats som beskriver likheter och skillnader mellan Sydafrikas läroplan, Revised National Curriculum Statement for Schools (Grades R-9), Svenska läroplanen Lpo 94 och kursplanen i religion.Hur en läroplan utformas beror mycket på landets historia. Att Sydafrika har haft mycket problem med exempelvis apartheid speglas också i läroplanen. Demokrati är något som tycks vara mycket viktigt för den sydafrikanska skolan. I Sverige har vi haft demokrati relativt länge, och det verkar nästan som att vi börjar ta detta för givet. Hur stort utrymme demokratin tar i läroplanerna och kursplanen i religion är en av sakerna jag tar upp i denna uppsats.Jag jämför också hur man beskriver religionsämnet i respektive läroplan/kursplan.

From January 1st 2011 the use of Eurocode will be mandatory for all constructionprojects. Eurocode is the common European set of struc-tural design codes which willreplace BKR (Boverkets Kon-struktionsregler). BKR is the Swedish set of structuraldesign codes that was used up until December 31 2010. For consulting firms this willcre-ate a need for them to invest in the standards and in education for thecoworkers. This will involve both time and costs for the company.The purpose and aim of this master thesis is the development of compute examplesand calculations aid by dimensioning with Euro-code.

Kurs: A?mnesfo?rdjupande arbete i logistik och ekonomistyrning, 2FE02E, 2FE20E Fo?rfattare: Therese Jakobsen och Matilda Magnussen Handledare: Petra Andersson Titel: Etiskt ansvarstagande ? Med avstamp i de gap som kan uppsta? mellan ett fo?retags uppfo?randekod och en underleveranto?rs arbetssa?ttBakgrund: I dagens samha?lle kra?vs det att fo?retag tar ett sto?rre etiskt ansvar och verkar fo?r en ha?llbar utveckling. Det ansvarsfulla fo?retaget a?r ett uttryck fo?r det fo?retag som aktivt arbetar med Corporate Social Responsibility. Ett verktyg i arbetet med det a?r att utveckla en uppfo?randekod, a?ven kallat Code of Conduct som dikterar riktlinjer och normer fo?retagets verksamhet ska genomsyras av.