To assure good quality the software needs to be tested to find errors and to verify that the programme meets the customer?s expectations. Traditional methods are usually used in software development and means that a number of predetermined steps are followed. By using agile methods the development can more easily be adapted to the changes on the market. With these methods the testing is carried out continuously throughout the project.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Studiens målsättning var att utvärdera kvalitén hos hingstsperma selekterad med hjälp av Single Layer Centrifugation (SLC), med huvudsyftet att studera den mitokondriella membranpotentialen (??m) och förekomsten av reaktiva syreföreningar (ROS) hos hingstspermier före och efter SLC. Ett insemineringsförsök med SLC selekterad och rutinspädd sperma genomfördes även på ett litet antal ston, men inga slutsatser kunde dras av resultaten. Humanstudier har visat att spermier med låg ??m mer frekvent har återfunnits hos män med fertilitetsproblem. Mätning av ??m har gjorts genom att tillsätta den lipofila JC-1, vilket i både studier på både humana- och ekvina spermier har visat sig vara en känslig metod för att särskilja spermier med låg respektive hög ??m.

Fire is an important ecological factor, but its consumption of coarse woody debris, CWD, has hardly received any attention. In this study, I investigate the consumption in relation to the time of initial flame exposure and propensity for continued combustion of standing CWD of pine (Pinus sylvestris). Two types of CWD were studied. Firstly, wood that had been dead for one to ten years. Secondly, wood that had been dead for several decades. In the burning experiments, logs of approx.

This study examines how the stock prices are affected when articles, which negatively describe the companies? incentive programs, are published. According to the efficient market hypothesis, only new information should have an effect on the stock price. Furthermore, this study aims to examine whether this reaction is dependent of the economic climate. During the period of September 2005 to September 2009, stock price data was collected from the NasdaqOMX stock exchange and 75 articles were gathered from leading Swedish newspapers.

The main intention with this thesis is to investigate the relationship between dividends and investments. We hypothesize that firms may be forced to cut back on investments if dividends are not curtailed in times of poor annual earnings. According to contemporary theories, we argue that firms may be reluctant to cut back on dividends even when annual earnings decline and the level of investments will consequently be determined by the financial mobility of companies. The survey is carried out by means of a quantitative analysis, which includes all firms quoted on the exchange of Stockholm from 1980 through 2000. On the contrary of previous research, we conclude that even firms with high dividends can be forced to curtail investments if payouts to shareholders are maintained or increased when companies are faced with a decline in annual earnings..

In the dog-human relationship humans are the ones who provide the dog with safety and comfort. Ainsworth's Strange Situation Procedure (ASSP), which was originally developed in humans to study the relationship between mothers and infants, has been modified to investigate the emotional bond research dogs have to a familiar person. Twelve research dogs were tested to investigate whether the dogs performed any behaviours indicating a secure-base effect, such as more exploration and play in the presence of a familiar person and proximity-seeking behaviours when this person is or has been absent. In the ASSP the dog enters a room with a familiar person, is introduced to a stranger, is left alone for a short period of time and experiences moments of separation and reunion. A second variation of the ASSP was added where the familiar person was replaced by another, to the dog, unfamiliar person.

The Angolan black and white colobus monkey (Colobus angolensis palliatus) is an arboreal primate that inhabits coastal forest fragments on the south cost of Kenya and is consequently vulnerable to forest fragmentations. The study was carried out in March and April 2011 in Diani Beach in Kenya where two of the largest populations of the species are distributed. This study is a pilot study to test methods for a Master?s thesis. The aim was to investigate any variations in use of two habitats of C.a.

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

In order to optimize calf welfare and health it is important to know the behavior of cattle in free ranging conditions. When the cow is about to give birth to a calf she will leave the heard about 12 hours before. It is then rather obvious that isolating the cow about calving time in a single pen is imitating the cows? natural behavior. To save space and minimize building cost it?s common that the farmers build calving pens for four of five cows especially at larger farms.

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

The project has been implemented in collaboration with Carl-Johan Lundberg on Deltagruppen Ltd in Jönköping. Problem introduction comes from Carl-Johan's own experience from the hotel sector. The problem that all hotels has is that they sell two products, i e. simple - and double rooms. Persons that travel in companies do not desire always to share bed.Focus in the work is to develop a product that holds together two simple beds and forms double bed, concurrent that it goes that converters to two simple bed without needing to disassemble the product and be done invisible.

Denna rapport handlar om att använda en trådlös kommunikationsteknik som kallas NFC (Near Field Communication) vid kommunikation mellan en Android mobiltelefon och en NFC-läsare som kallas ACR122U. Syftet med detta projekt är att:Välja en Androidtelefon som har stöd för NFC.Skapa en applikation som skall köras på Androidtelefonen och som skall skicka ett lösenord via NFC.Skapa ett program som skall köras på en dator med operativsystemet Windows 7 och som skall hantera ACR122U.Förklara den insamlade kunskapen i detta dokument så andra lättare skall kunna arbeta med NFC.Följande frågor kommer att besvaras i denna rapport:Vilken Androidtelefon bör användas vid utveckling av en applikation som kan kommunicera via NFC?Vad krävs vid utveckling av en applikation som kan kommunicera via NFC?Aktionsforskning är den forskningsmetod som användes vid sökandet efter svar på frågorna ovan. Detta innebär att forskningen görs genom att läsa om ämnet, genomföra en eller flera lösningar för att hitta en fungerande lösning och sedan dokumentera resultaten. Implementeringen av programvaran på mobiltelefonen genomfördes med mycket hjälp från Android Developers hemsida.

Elephants are hindgut fermenters, which affects their diurnal rhythm. To reach their nutrient demands, elephants must eat almost constantly throughout the light part of the day. Sexual dimorphism may also affect their behavioral patterns. To understand the elephants' normal living habits and foraging behaviour, we conducted a pre-study in the Mara Triangle, the north-western part of the Maasai Mara National Reserve. Each of four to six observers randomly chose a focal animal within the group of elephants by the criteria that they were adults and visible.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..