Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

Competence Portals are software tools that are intended to make it easier for persons that have had no previous contact to find and contact each other. The portals can address areas ranging from finding an expert within an organisation to the marketing of the competence of a region or a research centre to other organisations. The purpose of the thesis is to examine the necessity of Competence Portals in research-intensive organisations. Important characteristics of the information in such portals have been identified and used as a basis for recommendations regarding how Competence Portals could be designed. Furthermore, the thesis focuses on the task of finding a source of knowledge within an organisation.

In the society there is different kind of people that belongs to different groups. The different groups that people belong to are depending on where you live, grow up, ethnic group, level of education and which economic standard you have. The subject of our composition is about children and teenager growth environment and about what society they belong to and how it affects their possibility to exercise. Our composition is built from the question: Are there any differences connected to exercise in an association compared to spontaneous exercise based on economic standard and what district of the city you live? To be able to find an answer to our question we have chosen to concentrate on three districts in the city of Helsingborg.

Sammanfattning Titel: Investeringsbenägenheten för M2M lösningar i drivmedelsbranschen Författare: Johan Apell och Tom Ohlsson, Blekinge Tekniska Högskola Nivå: Kandidat uppsats Handledare: Anders Hederstierna Nyckelord: Maskin till maskin, Machine to machine, Maskinkommunikation, M2M, Mobilitet, Investeringsbenägenhet, Investeringsbedömning, Standard, Beslut och Beslutsfattande Beskrivning av situationen Idag går endast ett fåtal av de aktiva företagen på M2M marknaden med vinst, och ett antal har gått i konkurs under det senaste året. M2M branschen tycks ha bristande kunskap om potentiella kundsegment och därmed har man svårt att identifiera sina kunders verkliga behov. Drivmedelsbranschen har börjat titta på M2M lösningar och inlett en rad pilotprojekt inom området. Få aktörer har dock fattat beslut om genomgripande satsningar på M2M lösningar. Hur ser drivmedelsbranschen på M2M lösningar och vilka hinder kan identifieras för detta synsätt? Syfte Att öka förståelsen mellan användare och leverantörer på en ännu omogen M2M marknad, genom att studera en specifik bransch.

Today more and more companies are looking out to adopt a new generation intranet, a social intranet where all employees can engage to express themselves and share information. There are large expectations on these new services, which have the opportunity to create high business value if used actively and qualitatively. However, there is a large challenge in knowing how to best implement these services in an organization in order to achieve this. This paper has investigated how an implementation should be made by defining obstacles for the implementation and adoption, discussing how they could be overcome, investigating what incentives could be used to foster usage and finding common success factors for an implementation.By a qualitative research method, consisting of five case studies and two focus area interviews we found a number of steps that must be followed for an implementation to be successful. First the conditions of the organization must be investigated in order to see whether or not social tools are suitable.

In 2009 The National Land Survey of Sweden, Lantmäteriet, commenced a project intended to provide a new digital elevation model (DEM) of Sweden. The method chosen for the project was airborne laser scanning (ALS). In addition to information about the land surface the project will also provide information about the forest, this as a by-product. This data can be used to estimate forest variables such as height and volume. The estimates are often more reliable than what is standard today. This study is based on interviews with employees and members of the forest owner association Södra in southern Sweden.

Detta är slutreflektionen över ett kandidatarbete gjort av Karl Tannergård och Per Thulin. Arbetet har gått ut på att skapa en prototyp av en barnspel baserat på Inger och Lasse Sandbergs böcker om Lilla Spöket Laban och hans familj. Spelet är tvådimensionellt och vänder sig till barn i åldern fyra till sju år. Det är skrivet i programmeringsspråket Python och använder multimediabiblioteket pygame. Utvecklingen har skett i samarbete med animationsstudion PennFilm AB..

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

Construction projects are generally designed as a general contract or a complete contract. In a general contract the commercial contract that is being used is AB 04 and related advice and instructions, AMA AF 07. In AB 04 there is an insurance requirement that stipulates that the contractor shall take all risks and liability insurance for the contract where the client must be co-insured.Construction law is almost exclusively regulated by the various standard contracts, one of those is AB 04. The Construction Contracts Committe is an organization that has published the standard contracts in this area of law and also the advice and instructions to help the parties to understand the agreements. The insurance requirement occurs in an area of law that is complex and the meaning of the concept is not entirely clear, nor which of the parties? interests and responsibilities that are covered by the types of insurances that are provided by the insurance requirement.

This report documents the development of a software system for automaticscheduling called Hazel. This system is comprised of a server where an automaticscheduler has been implemented, as well as a web and mobile applicationthat allows users to interact with the system. The scheduler hasbeen developed with the functional programming language Haskell and usesa SAT-solver.Manual scheduling has long been the bane of managers everywhere, asmatching the needs of the employer with those of the employee is often adifficult and time-consuming task. There already exists several automaticschedulers that attempt to solve this problem. The issue with said schedulersis that thay tend to be expensive, or developed to only fulfill the needsof a particular organisation.

Social housing in Northern Europe and the importance of social and political consideration in planning. Focus of the essay lies on the "burning suburbs" of France, based on literature studies combined with a study visit to Les Minguettes outside of Lyon..

A LED spectrometer has been constructed for qualitative spectrometry using certain wavelenghts. The LEDs and the photodiode are being controlled with a microcontroller that is connected to a computer to power the components and save data. The spectroanalysis made with the LED spectrometer were significantly different to a standard spectrometer, concluding that more analysis should be made until a final product is ready. Some areas of improvements are suggested. .

This thesis of 15 hp has been implemented at Halmstad University, incollaboration with Saab Dynamics in Linköping. Saab Dynamics is a companyoperating in the defence industry where competition is tough. This necessitatesnew ways to increase efficiency in the company, which is the basis for this thesis.Saab Dynamics wants to introduce simulation driven design. Since SaabDynamics engineers have little experience of simulation, required a usermethodology with clear guidelines. Due to lack of time, they chose to assign thetask to students, which resulted in this thesis.The aim of the thesis is to develop a methodology in mechanical design, wherethe designer uses the FE analysis early in the design process to develop thestructures' mechanical properties.

Sammanfattning Titel: Investeringsbenägenheten för M2M lösningar i drivmedelsbranschen Författare: Johan Apell och Tom Ohlsson, Blekinge Tekniska Högskola Nivå: Kandidat uppsats Handledare: Anders Hederstierna Nyckelord: Maskin till maskin, Machine to machine, Maskinkommunikation, M2M, Mobilitet, Investeringsbenägenhet, Investeringsbedömning, Standard, Beslut och Beslutsfattande Beskrivning av situationen Idag går endast ett fåtal av de aktiva företagen på M2M marknaden med vinst, och ett antal har gått i konkurs under det senaste året. M2M branschen tycks ha bristande kunskap om potentiella kundsegment och därmed har man svårt att identifiera sina kunders verkliga behov. Drivmedelsbranschen har börjat titta på M2M lösningar och inlett en rad pilotprojekt inom området. Få aktörer har dock fattat beslut om genomgripande satsningar på M2M lösningar. Hur ser drivmedelsbranschen på M2M lösningar och vilka hinder kan identifieras för detta synsätt? Syfte Att öka förståelsen mellan användare och leverantörer på en ännu omogen M2M marknad, genom att studera en specifik bransch.

This thesis of 15 hp has been implemented at Halmstad University, incollaboration with Saab Dynamics in Linköping. Saab Dynamics is a companyoperating in the defence industry where competition is tough. This necessitatesnew ways to increase efficiency in the company, which is the basis for this thesis.Saab Dynamics wants to introduce simulation driven design. Since SaabDynamics engineers have little experience of simulation, required a usermethodology with clear guidelines. Due to lack of time, they chose to assign thetask to students, which resulted in this thesis.The aim of the thesis is to develop a methodology in mechanical design, wherethe designer uses the FE analysis early in the design process to develop thestructures' mechanical properties.