Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler.

The smartphone is part of our daily life. Smartphone users type on a screen area that is no larger than the palm of a hand. To help with this endeavor the software known as AutoCorrect was created. However little is known about how AutoCorrect actually change the language and if AutoCorrect users at all perceive the impact it has. This study aims to find out if our test subjects are aware of AutoCorrect?s presence and how much it influences them.

Tasmania is a state in Australia, and is also the country?s largest island. It is separated from the main land by a 429 kilometer wide strait. Every year, a large amount of people, cars and goods are transported to the island using a government owned ferry line, which generates approximately 300 million Australian dollars to the state?s economy ,every year. This bachelor thesis investigates the possibility of reducing the fuel consumption for the ferry traffic to and from Tasmania, which would also reduce the overall cost.

Today there are many studies that have shown positive results in the treatment of ICT at an early age. The focus of the studies vary, and they target everything from the actual implementation of teaching resources in ICT, to student performance with ICT support. Regardless of the amount of studies on the subject, there is no precise strategy for how to implement, working with ICT, integrate ICT in different subjects, utilizing the hardware and software that is or how it will eventually respond to new technologies. This work will there by focusing on trying to develop a basis for further research and hopefully in the future to develop an ICT strategy at a national level.In order to provide a basis, a comparison was made of ten different schools. The schools were entered into a table showing the similarities and differences .

Examensarbetet belyser så väl fördelar som nackdelar under utveckling av USB-enheter med PIC processorn PIC16C745 som grund. Processorn används i detta projekt för att möjliggöra en effektiv distansövervakning via USB gränssnittet. I detta projekt har en USB-enhet konstruerats med uppgiften att leverera data från olika givare till en PC. Vidare publiceras dessa data på Internet via en webbserver. Givarna är av typen analoga och binära. Till de analoga givarna hör två stycken temperatur- och en ljusgivare.

The digitization in the Swedish health care sector is rapidly growing. This study investigates whether the digitalization in health care has led to higher quality and an increased value for patients. Interviews with staff in various health care professional categories were conducted to qualitatively study how the implementation of digitization is perceived in practice by those directly involved. Furthermore, an observation was made, where a doctor was followed duringa workday to study the different digitalization software tools that are being used. Previous studies and other relevant literature accompanied the study of digitalization in health care. Organizational theories were compared with the practical organization management at the studied health care organization, as well as their dependence on other authorities and companies.

Vi ser en förändring i hur vi använder applikationer. Från att tidigare varit associerat till en dator och begränsat till ett par operativsystem finns de numera överallt. Fler plattformar innebär att man måste utveckla en applikation till var och en av dessa. Detta gör att utvecklingstiden och kostnaderna ökar och efterfrågan av crossplattformlösningar i form av webbapplikationer har därför ökat. Vi tittar närmare på hur det går att använda sig av HTML5, och övriga tekniker som en modern webbläsare har integrerat stöd för, för att utveckla webbaserade applikationer. Vi tar reda på om det finns några hinder eller begränsningar i detta och om det finns några fördelar i att använda webben som plattform. Resultatet indikerar att med de nya tekniker som är på ingång kan man utveckla webbbaserade applikationer med prestanda motsvarande Java eller C#.

I utbildningen systemvetenskap, 120 poäng, vid Luleås Tekniska Universitet ingår det att skriva en C-uppsats som examensarbete. Syftet har varit att skapa förståelse för orsakerna till varför det är problematiskt för företag att fakturera elektroniskt, samt för vilka negativa faktorer som påverkar genomslagskraften. Utifrån detta kan företag, som inte infört elektroniska faktureringar, själva skapa en uppfattning om elektronisk fakturering. Tillvägagångssättet har varit, att efter teoristudie, göra intervjuer. Jämförelse av resultaten visar att teorin bekräftas av empirin.

Spotify is a music service that offers on-demand streaming and is available in several countries worldwide. As the company and the interest for it grows, more and more parties are involved and those involved, including the record labels want to control and get an overview of their products. They want to be able to see, for example, when a product is available on Spotify and in which countries.Spotify is in May 2013 in process of developing a to be used by administrators on Spotify in order to meet the record labels with the information requested. The new software intends being used by administrators but also by the record labels so that they will be able to overview their products availability.We were asked by one of the developers to conduct user interviews and tests to result in a design proposal on how the display page of information about a product could be visualized more clearly so that it suits both record labels and employees at Spotify. The results of our contextual interviews were translated into a prototype with two display pages.

The study aims to explore the view preschool teachers have on conflicts and conflictsrole in preschool context. And what consequences this approach has for conflictbeingness in preschool. The study uses qualitative interview method to answer thepurpose and issues. The results have shown that preschool teachers' views of conflictsdiffer and that the strategies preschool teachers use will be selected based on both theirdefinition of the situation but also the relationship they have to the children. The resultalso shows that the main reason that preschool teachers deal with conflict is due to thepreschool teachers' common sense is the basis for the standard of good atmosphere thatpervades the preschool context.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

DefinitionerInitial public offering (IPO)Den första försäljningen av ett företags aktier på den publika marknaden.AvnoteringHändelsen då ett börsbolags aktie tas bort från marknaden.Sarbanes-Oxley (SOX)Ett omfattande och för ämnet väl undersökt amerikanskt regelverk.Private Equity (PE)Aktiekapital som inte är börsnoterat, investerare som investerar direkt i privata bolag eller köper ut publika bolag från börsen.International Financial Reporting Standard (IFRS)Internationella regler som styr rapporteringen av olika typer av transaktioner och händelser.Mergers & Acquisitions (M&A)Förvärv och sammanslagningar av bolag.Definitioner hämtade från http://www.nasdaq.com/investing/glossary/.

This report is written for a consultant networking company with the purpose to review the development ofthe company's remote connections from a user friendly and security perspective.This includes an investigation of the possibilities to consolidate existing authentication methods foraccessing customers. The problem lies in the amount of methods being used. Through case study wefound that smart cards, SMS-service, software and hardware tokens exist.The only method feasible from a security perspective is smart cards. Since the method is not commonlyused by the company's customers a standardization of it would be counterproductive.Also, the purpose of this report is to investigate how the ongoing internal development of the remoteconnection will affect the company's clients. Within this framework we have also verified a designsuggestion.We interpret, after the completion of the case study, that the internal development of the remoteconnection is marginally affected by legal perspectives.

When using the digital halftone proofing systems, a closer print match can be achieved compared to what earlier couldbe done with the analogue proofing systems. These proofing systems possibilities to produce accurate print match canas well lead to producing bad print matches as several print related parameters can be adjusted manually in the systemby the user. Therefore, more advanced knowledge in graphic arts technology is required by the user of the system.The prepress company Colorcraft AB wishes to control that their color proofs always have the right quality. This projectwas started with the purpose to find a quality control metod for Colorcraft´s digital halftone proofing system(Kodak Approval XP4).Using a software who supports spectral measuring combined with a spectrophotometer and a control bar, a qualitycontrol system was assembled. This system detects variations that lies out of the proofing system´s natural deviation.The prerequisite for this quality control system is that the tolerances are defined with consideration taken to the proofingsystems natural deviations.

The Swedish government has a goal of achieving a fossil-free vehicle fleet in 2030. Heavy transport constitutes a significant part of Sweden's transportation sector and the vehicles are driven almost exclusively by fossil fuels. Siemens has developed eHighway, a concept for electric road systems enabling electrification of trucks, in order to reduce the environmental impact of heavy transports. This study aims to investigate the potential that eHighway has on transporting iron ore from the mine of Mertainen to a processing plant in Svappavaara. Electrified trucks are compared with conventional trucks, and diesel and electric trains.The evaluation was made with respect to energy consumption, environmental impact, and cost.