One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

I en värld där kraven på flexibilitet, säkerhet och hårdvaruoptimering är nyckelfaktorer när det kommer till att välja IT-miljöer för företag blir virtuella skrivbord mer och mer poulära. Med dessa miljöer finns det också problem när det kommer till användarupplevelsen om nätverket ifråga inte kan uppfylla de krav som ett sådant system ställer. I detta arbete undersöks implikationerna vissa nätverksvariabler kan ha för en Virtual Desktop-infrastruktur, VDI. För att belysa dessa problem har två tester utförts på en VDI miljö. Det första testet gick ut på att mäta latensen då skrivbordsmiljön renderades för klienten från virtualiseringsservern vid olika nätverksdiamterar.

In process oriented organizations, it is important to have well-functioning work processes tosupport the work being performed. In order to accomplish this, the organization has to makecertain decisions regarding the design and usage of the processes. This master thesis is based ona case study of a work process that is being used for the industrialization of products at Ericssonin Katrineholm. The aim of the study is twofold. One aim is to improve the studied process byidentifying improvement opportunities and carrying out the required adjustments.

This major project in Building Engineering has its focus on inquiring into what methods has been used in the planning process of the residential buildingLjusbojen 1. This project has been conducted in cooperation with Kadesjös Ingenjörsbyrå AB, an engineering contractor firm which also acts as the property developer. Initially several different general methods for planning residential buildings have been presented. After the methods from the process of building Ljusbojen 1 has been analyzed compared to the general methods presented in part 1. This shows what the determining factors are during the planning process; factors such as cost, quality, time management, know-how and environmental issues.

This report is a bachelor thesis work in the field of product development and design. The assignment has been to develop a solution for roof racks, normally used for cars, to fit on the open trailer models FS1425 and Alugance. The project was implemented by Johan Andersson and Victor Karlsson, students at the Mechanical Engineering program with a focus on product development and design at Jo?nko?ping?s school of Engineering, in spring 2012.The client wants to use transport solutions in the same way as roof racks on cars. The user of such a product is assumed to desire simplicity, safety and an attractive design with an appealing price, which has been a challenge during the thesis work.Pre-studies have been conducted to examine the potential competitors and gain knowledge in the research area.

I denna rapport har jag försökt att kritiskt granska och kartlägga hur polishundar tränas att hantera påträffade föremål. Det finns två tekniker som nyttjas olika mycket. Det skiljer sig mellan föremål som påträffas när hunden spårar efter en person, och när hunden sänds på ett s k saksök, eller uppletande. I den här undersökningen kan man konstatera att en teknik är säkrare än den andra. Säkrare för hunden, hundföraren, och rättssystemet.

This thesis examines political consumerism as a political tool for change. Consumers' attitudes and behaviour towards political consumerism is of special interest. The method used is a questionnaire with 59 participating students. Their answers are analysed both quantitatively and, to a lesser degree, qualitatively. The theoretical framework consists of Fishbein and Ajzen's theory of reasoned action and previously published research of essence.The consumers in this study generally rank corporate social responsibility (CSR) as important.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.

Designingenjörsstudenterna, Pedersen och Birkehag, på Högskolan i Skövde har i samarbete med hjälpmedelsföretaget Handicare AB arbetat med ett produktutvecklingsprojekt under våren 2012. Projektets syfte var att uppgradera företagets befintliga produkt QuickMove som är ett uppresning- och förflyttningshjälpmedel inom vården. Målet var att bibehålla QuickMoves funktioner och säkerhet samt skapa innovativa lösningar och minska transport- och tillverkningskostnader. Produktutvecklingsprocessen skedde iterativt och började med kundundersökningar i form av enkäter, intervjuer och fokusgrupper. Med hjälp av detta gjordes en kundkravsspecifikation som under hela projektet fanns nära till hands.

Background: Mergers and acquisitions have evolved from initially almost exclusively having been an American phenomenon, to becoming a common occurrence throughout the world. Companies though, are not defenseless against hostile bids, but must take many factors into account when selecting defense measures. Purpose: This paper aims to enhance the understanding of acquisitions through hostile bids on the companies studied. More specifically, this study aims to create a deeper understanding in how Scania and Skandia have chosen their defense measures, or could have chosen, before and during their hostile bidding processes with specific concern for their strategic credibility. Method: This paper is based on two companies listed on the Stockholm Stock Exchange exposed to hostile takeover attempts in a similar time period.

The purpose of this essay is to investigate how employers? rights to give employees notice because of illness are regulated in Swedish working life. This essay consists of two parts. The first part is jurisprudential and based on traditional juristic method. The second part entails the discipline Sociology of Law and is based on a qualitative survey consisting of two interviews.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

Stock lending is primarily a professional activity. The supply of stocks in the lending market comes mainly from pension funds and insurance companies, while intermediaries provide valuable services by taking positions as borrowers as well as lenders. Borrowers use stock lending for various reasons. For instance, hedge funds usually borrow stocks to cover a short position. There has been a lot of controversy in the stock lending industry and the debate has mainly concerned its effects for the stock markets.

This report relate a concept study that consider a number of different proposals to improve the overcharging system in BAE Systems Ha?gglunds tracked vehicle series BvS10, to maintain sealevel power at extreme altitude.At high altitude the power losses beacuase of the air density that decreases, which results in less fuel can be burned. The decreasing of air density also gives rise to fatigue failure of the turbocharger unless power is reduced.The proposals shall be as required by BAE Systems Ha?gglunds economically sustainable and defensible from a packing perspective. That means the selected solution must have a reasonable price tag and at the same time a minimal impact on adjacent components.The basis for this thesis is based on benchmarking of both the auto industry as the flight industry, to find inspiration and tips for improvement.Some of the concepts have after gathering facts and calculations been excluded while other solutions has been considered as workable and thus interesting for BAE Systems Ha?gglunds.Initially the current turbochargingsystem was analyzed in order to determine the starting point and thus be able to fix the current problems surrounding high altitude driving.