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.

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.

Detta examensarbete omfattar utveckling och test av en metod för distribution av data i ett multidatabassystem. Testen av metoden har gjorts genom att den har implementerats i en fallstudie. Fallstudien berör en organisation som har behov av att integrera tre av sina databassystem. Detta för att information ska kunna utbytas mellan dessa. Integrationen av databassystemen har gjorts på ett sådant sätt att de data som distribueras från dessa skickas till en central databas, med SQL Server som databashanterare.Det verktyg som har valts att användas i examensarbetet för att lösa uppgiften är Data Transformation Services, DTS, i SQL Server..

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.

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.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

AbstractTitle: Wireless Fidelity ? A Scenario Analysis Authors: Mellberg Ola, Technology Management, Lund UniversityMårtensson Jens, Technology Management, Lund University Tutors: Andersson Jens A, Faculty of Engineering LTHKarlberg Johan, Sony Ericsson Mobile Communication ABSvensson Claes, Lund University Discussion: The most significant impacts on the telecom industry over the past decades have been the rapid growth of the Internet and mobile telephone services. Currently these two worlds are converging. Moreover, the fast expansion of wireless high capacity Internet access, increased distribution of local/public hotspots and rapid development of wireless network cards have opened new opportunities for the mobile telecom industry. Research Questions:To what extent could the explosion of local and public wireless networks, using WiFi technology, affect the future telecom industry? Who will ultimately master the WiFi innovation and to what degree could this innovation open new possibilities for external players to enter the mobile voice industry? Purpose: The purpose of the Master Thesis is to provide Sony Ericsson Mobile Communication AB with the most transformational scenarios, which will enable employees to recognise patterns and interpret the meaning of WiFi-related events as they unfold.

Aim: Banks? settlement of handling cash and the technological developments of our payment services, leaves us guessing at the outlooks of consumers? payment systems. One of the new payment options arising from this development is mobile payment. With access to internet, mobile payment can take over the role as the primary method of payment, as it can be used on any occasion. Questions are raised about which factors that are affecting the future users? attitude to use mobile payment, and if the service can be a threat to the traditional card payments.Method: This study is based on a quantitative method by the means of a survey design.

AbstractTrendanalys av rapporterade störningar vid de svenskakärnkraftverkenAnalysis of trends in reported safety-related events atSwedish nuclear power plantsSafdar KargarThis degree project was conducted at the Swedish Radiation Safety Authority (SSM)as part of the bachelors program in Nuclear Engineering at Uppsala University duringthe spring of 2011.The Swedish Radiation Safety Authority (SSM) has developed a Windows baseddatabase called ?ASKEN? during later years. In this database more than 12 000 eventreports are stored sorted in three categories, category 1, 2 and 3. The databasecontains events from the start of Oskarshamn 1 in 1972 till present time.All nuclear power plants in Sweden are obliged to report any deficiency in theirbarriers and/or the defense in depth in obedience to SSMFS 2008:1.When a failure is detected or there is reasonable suspicion of a deficiency, the eventreport should be classified as a deficiency of category -1, 2 or 3 [1].The event reports are logged and archived in the register of SSM. The SSM task forceAnalys av Störningar på elproducerande Kärnkraftverk (the ASK-group), evaluates allincoming event reports and categorizes them according to established criteria.The aim of the project is to study and analyze the event reports in the database andidentity interesting observations and trends which should be investigated morethoroughly by deeper analysis to establish any positive or negative trends of reportedevents. .

This report is an evaluation of the cooperation between the rescue command centre and the POSOM-groups (?Psychological and social support?) after the Tsunami catastrophe in December, 2004. The report describes the interaction between these two municipal administrations, what services the rescue command centre provided and how they gathered information. Finally the author suggests different solutions to how the collaboration within these different municipal administrations can be increased and improved in future times of crisis..

The purpose of this study was to conduct a qualitative study with a case study research design, where we studied social workers and politicians view on honor-related problems of underage girls and boys in the age 13-17. We need knowledge about honor related violence and oppression in the political community and social services to work with honor-related problems. Political decisions affect how social work is developed around the honor problem; therefore, it is also important to highlight this direction for the work. It requires a knowledge complement of honor-related problems not to risk exposing the child to further risk from the family (Hedersförtryck, 2009). This is to live up to, for example the law of Social Services, school law and Human Rights (Hussein & Kinuka-Svedberg, 2010).

AimThe aim of this study has been survey the possibilities for short-term stays in the Stockholm Archipelago for people without their own means of transport, own equipment and/or experience of outdoor life.To fulfil this aim, the following questions were formulated:? What communications are available to chalet parks in the Stockholm Archipelago?? What overnight accommodation is available in the chalet parks in the Stockholm Archipelago?? What activities can be pursued in the Stockholm Archipelago?? What is the financial cost of travelling to and staying in the Stockholm Archipelago for a week?MethodWe chose to use six interviews and three observations in order to gain as much insight as possible. Interviews were conducted with Claes Petterson at Waxholmsbolaget, a company that provides transport services in the Archipelago, and with managers for five chalet parks: Rolf Andersson for Finnhamn, Per Englund for Grinda, Arne Johansson for Rånö, Pär Hjärtström and Peter Hösöyen for Gålö and Anders Bedinger for Gålö and Nåttarö. The interviews were recorded in writing and on tape. Observations were carried out at three chalet parks, i.e.

Since a few years back television has been on a verge of an enormous digital change. Web-TV is now growing at an incredible rate and is said to completely change the way we consume TV. The purpose of this essay is to determine and gain an understanding of how representatives of the broadcast industry looks at the phenomenon of web-TV and especially the different kinds of online video services and how they believe this will affect the television. Methods used are qualitative interviews which we compared with previous studies on the subject and acknowledged communication theories. The respondents were people with good insight and understanding of the media and TV industry.