The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

 This report will describe a project between two students from Karlstad University and Markus Norström from Hovercraft solutions. The project aim was to develop a cabin for the hovercraft 380TD. The project was divided into two sub parts; one concerning the design of the cabin and one concerning the engineering. Throughout this rapport you can follow the engineering part of the project. The project has followed a systematic product development process resulting in optimized results for material selection and engineering solutions.

Bergslagets museum is one of the oldest industrial museums in Sweden. It opened in 1922 in Falun, by the big mining company Stora Kopparbergs Bergslags Aktiebolag. This is a study of why a company would be interested in running a museum, why Bergslagets museum opened and who the people were that created it.Several persons were involved in collecting and organizing the models of old machinery, letters, paintings, pictures that was to become the Bergslagets museum. This paper shows different motives behind the opening of an industrial museum in Falun and gives a presentation of its superintendants, Carl Sahlin, Alvar Silow, Erik Johan Ljungberg and Olof Söderberg. All of them were central in the creating of the Bergslagets museum, today known as Gruvmuseet i Falun..

This thesis examines how knowledge management professionals use trust as a component in the creation of knowledge management systems, and what methods they use for building trust.Adopting a grounded theory approach, interviews with 8 knowledge management professionals active in different industries served as the base for an analysis that identified trust to be the single most important common factor in the data. The concept of trust used by the informants was identified as relating to the knowledge management system itself, rather than other users, employees or groups in an organisation.Building trust, the KM-professionals mainly focused on three methods: simple solutions, system superiority, and implementation security. Using these methods, the KM-professionals seek to ensure system trust by creating opportunities for users to obtain positive experiences of using the system, and thereby generate a foundation for a trust-based relationship between the user and the system..

This study aims to highlight and analyze eight secondary teachers' views and thoughts on mathematics. Hopefully this study will provide a deeper understanding of how teachers think and reason about their subject and how this affects their teaching. The study was conducted using a qualitative interview method, based on interviews with eight middle school teachers who teach in school mathematics for grades 6 - 9. The interviews were recorded and then transcribed and analyzed. After the interview analysis one can conclude that the teachers? thoughts concern three main themes: the importance of mathematics, children?s lack of basic knowledge and the teachers? lack of time.In discussion and analysis the teachers conceptions of the own subject is being analyzed, and that is the foundation of this study.

This degree project is a study of graphics profiling with a practical application on IUC Dalarna.The competition between companies is getting harder and harder. Competing goods and services hasa tendency to be more and more equal to each other in respect of quality and value. The customer choosesthe Company with a high reputation and confidence. This is one of the reasons why a companyshould strengthen their company profile. The graphic profile is an important part of the company profileand it gives positive signals to the company spirit and customers.The degree project contains a guide to graphics profiling.

European identity is a topic constantly debated around Europe. There are many takes on whether there is a European identity and what the European identity consists of. In the European Union the Commission has worked towards developing a common European identity since the middle of the 1970?s. The development of a European identity is an important part in the commission?s quest to tie the union and its people closer together.

This master?s thesis was performed at PartnerTech AB in Åtvidaberg. It addresses the problem of managing test results obtained from testing electronics manufactured by PartnerTech. PartnerTech has developed a test system, called Tor, which performs tests on manufactured boards and stores the test results in files. The Tor system consists of both hardware and software part, where the software runs on an ordinary PC with MS DOS/Windows 2000.

Utveckling av teknik skapar ständigt nya möjligheter men innebär också stora förändringar för företag och organisationer. Mobiltelefoner, surfplattor, bärbara datorer, mobilkommunikation och molnteknik gör det möjligt idag att inte längre vara bunden av tid, plats eller en enhet för att kunna arbeta. Förändringen innebär att en ny typ av flexibla och yteffektiva kontor med inga fasta arbetsplatser blir allt vanligare. Problemet med de så kallade flexkontoren är att veta var eller när en kollega befinner sig på kontoret är inte lika självklart, framförallt om det är stort kontor med flera våningsplan.Målsättningen med detta arbete är att ta fram och implementera en inomhuspositioneringstjänst eller en så kallad Location-Based Service, till företaget Connecta AB. Tjänsten ska göra det möjligt för användare att med hjälp av sin mobiltelefon dela med sig av sin nuvarande arbetsplats i en kontorsmiljö.Resultatet av arbetet är en Location Based Service som gör det möjligt för en användare att med hjälp av en Androidtelefon med stöd för kortdistanskommunikationstekniken Near Field Communcication att dela med sig av sin nuvarande arbetsplats.

This report treats a Master Thesis performed at Scania CV AB. The task was to create a computer model of a hydraulic actuator system in the software AVL Hydsim. The system consists of two spring-loaded masses with surrounding hydraulic components. The purpose of the model is to study phenomenon and problems in the system, as well as to be a support in the development of the system. It is not supposed to be used to study absolute values in its current form.

AbstractAs a developer of database-driven applications you will be faced with difficult choices, when it comes to choosing database, server and programming language. For the result to be satisfactory it requires the different techniques to interact well with each other and also fulfill performance expectations. This is even more important when the application is deployed to the cloud and the response time plays a major role.This paper evaluates different databases and their performance. To test the databases there was an application made in the server script language PHP or Hypertext Preprocessor and it was deployed to Windows Azure cloud platform. The test applications task is to call and load databases by controlled requests which creates, reads, updates and deletes data in an relatively large extent.The results shows that locale databases or databases in the same data center as the server generates the fastest response.

Creating a database to manage medical data is not the easiest. We create a database to be used for a presentation tool that presents medical data about patients that is stored in the database. We examine which of the three databases, MySQL with relational design, MySQL with EAV design and MongoDB that are best suited for storing medical data. The analysis i performed in two steps. The first step handles the database that is most effective to retriev data. The second step examines how easy it is to change the structure of the various databases. The results show that depending on whether efficiency or maintenance is most important, different databases are the best choise. MySQL with relational design proves to be most effective while MongoDB is the easiest to maintain..

Background: Literature regarding brand identity within the service industry is relatively under developed. As a result one theory is used for both the service and product brands, even though there is a significant difference between a product and a service. As a result of this, the brand identity within the service industry has consequences. Purpose: The purpose of this thesis is to contribute to the brand identity within the service industry. This is done by focusing on how and why this work is done.

This report is about how HDR (HighDynamicRange) can be created and used in combination with Tone mapping. This work has been carried out together with Kapsch TrafficCom AB in Jönköping.The objective of this project is to:Evaluate and investigate the effects given to pictures by HDR and tone mapping.Evaluate if the technology may lead to improvements in Kapsch?s systems.To construct a program which is able to handle some form of tone mapping or HDR-algorithm.These questions will be answered in this report:What kind of effects has HDR and tone mapping-algorithms on pictures?Can the HDR-technology give better data in Kapsch?s systems?The research method used in this report is called action research. This means the authors has investigated the technology by reading different documentations and by testing different algorithms to see what kind of result they give. The report describes some of the tests made to see if the technology is appropriate in Kapsch?s system.There is two smaller reports made by the authors which documenting some of the work.The first report describes the work with different settings for a camera to create pictures with HDR-quality.

This study is based on interviews with heads of unit, care staff and senior representatives from a total of six people. We have in this study directed our focus on care quality in the elderly as a concept in development. It appears, when the elderly do not have any dependents, it is even more important that staff supports some extra where no relatives are involved.Quality of life is the broader concept of good quality care and where a good quality of care is a necessary condition for a good quality of life. According to the social services care is the target that older people will live a good life and be allowed to live in a safe environment, which we intend to investigate in this study. Opportunity for greater influence should now be given to older people and their families on how interventions should be designed and implemented.