The objective of the thesis is primarily to conform and encode a digital signal to be controlled by software. The idea is to transport today?s tracesignal through the IP-network instead of cable-net. In this report I will suggest a possible solution to get a fully passed result with no peculiar time delay. I will also suggest some ideas for a future work with the new tracesystem..

This thesis describes the genus Hemerocallis, the trading with daylily from hybridizer to seller with emphasis on the Swedish market. The first part describes the daylilies biology its botany, breeding, production, pests and diseases. Also the tobacco ringspot nepovirus recently confirmed in Sweden is described. Since the breeding of daylily is mainly done in Florida topics like hardiness and influence of the climate are included. The first part is mainly based on literature studies, but also interviews with growers and breeders from Sweden, USA, Holland and Germany.

Since the year of 2000 it has been legal for companies in Sweden to repurchases their own stocks. The purpose of this study is to examine if it has been possible to make a positive abnormal return in Stockholmsbörsen by buying stocks in companies that has announced a buyback program. Our study includes 59 companies that have accomplished a buyback program throw the years of 2000 to 2006. To calculate the abnormal return we use the BHAR method with Affärsvärldens generalindex and branchindex as benchmarks. The result shows a significant positive abnormal return of 23,56 percent the first 12 month after the announcement with Affärsvärldens generalindex as benchmark.

The main purpose of a Flight Data Recorder (FDR) is to facilitate the investigation of incidents. In order to interpret the data that has been recorded in the FDR the data has to be visualized in some way. This can be done with software on a computer or with hardware that is specific for the model of aircraft that the data originates from.The aim of this project is to visualize data for six parameters from the FDR of Saab 2000 in an avionics rig. The avionics rig resembles the cockpit of Saab 2000 and the displays in it are identical to the ones found in the plane. All six parameters are shown on the same display.Due to safety regulation vital systems in aircraft are doubled, with one system on the left side and one on the right.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Abstract During object-oriented system development, programming should be preceded by analysis and design to assure that the system fulfils the demands of the customer and simplify during the development phase and documentation. When modeling the analysis and design phases, several different notations may be used. One of these is the UML (Unified Modeling Language) which this thesis will cover. The aim is to compare the use of the UML i practice versus what is said in the literature. The investigation is built upon interviews at different companies to receive their reflections about the UML.

It is important, for companies operating on a homogeneous product market, to understand and adapt to customer needs. Since coffee is a homogeneous product in food retail it is vital for coffee companies to work extensively with differentiation and the fierce competition. The prevailing homogenity makes it difficult for companies to develop the product itself and must therefore work to create added value to the product.The purpose of this thesis is to carry out a study on consumer decision-making when purchasing homogeneous products, and to examine how companies work to strengthen their brand and gain market share in a homogeneous product market. The market that this thesis highlights is the coffee market.To answer the purpose of this thesis the writers have conducted a questionnaire survey regarding consumers? decision-making process and interviewed two marketing managers for two major actors on the coffee market.

Unhealthiness is not just a damaged back or asbestos. The fact that mental ill-health seems to increase in our society is well known. Statistics from Arbetsmiljöverket proves a fourfold increase of work-related disorders since 1997. These are primarily caused by organizational and social factors, 60% are considered caused by stress and a heavy workload. Sick leave due work related fatigue and depressions are scarily common today.

The objective of this thesis has been to investigate the approval process for an image. This investigation has been carriedout at four catalog-producing companies and three companies working with repro or printing. The information wasgathered through interviews and surveys and later used for evaluation. The result of the evaluation has shown that allbusinesses are very good at technical aspects but also that the biggest problem they have is with the communication. Theconclusion is that businesses need a clear construction for the image process.

Background: The starting point of the thesis is the growing importance of negotiations that serve to establish a relationship between the parties involved as companies? business activities are getting more complex. Purpose: The purpose of the thesis is to find and to analyze which elements are of importance for parties, when creating a successful negotiation with regard to building long-term relationships, and if those elements differ for sales and procurement negotiations in companies with business activities of various kinds. Research method: The study was realized with the help of twelve qualitative interviews. Result: The elements of importance when creating a successful negotiation with regard to building long-term relationships were mainly elements of co-operation and to some extent elements of competition.

This master thesis has been written in collaboration with Science Park Jönköping and is based on a problem related to corporate innovation. Science Park Jönköping believes that there is an untapped potential in existing industry in the form of ideas that are never commercialized. These theories are also supported in the research in which other authors have perceived that the ideas and inventions which do not belong to the core business risk ending up in drawers. If more of these ideas could be spin-offs or other forms of enterprise instead of staying in the drawers it would lead to growth, both for companies and for the society in large.The purpose of the thesis work is to, based on the case Science Park Jönköping, analyze how science parks and incubators can support the commercialization of ideas that derive from industry, who otherwise had been left lying. The work began with a mapping of the Science Park Jönköping operations and the skills they possess, and then other initiatives that aim to commercialize more ideas from companies were examined.

The ability for companies to anticipate the future and stay in the forefront of the competition is essential for successful business. The tool of Environmental Scanning is basics in the process of developing prescriptive strategies as well as vital in evolving emergent strategies. The complexity lies in gathering relevant information and transforming the information into adequate data, which can be utilised by management to optimise strategies. The purpose of this study is to scrutinise how successfully operating Swedish manufacturing companies, listed on the Stockholm Stock Exchange?s ?Large Cap?-list, organise their Environmental Scanning actions and how this affects the development of strategies. Prior research on the subject has been used as foundation to presenting relevant theories.