Reliant le moteur à turboréacteur à la voilure de l’avion, le mât-réacteur est une véritable « pièce maitresse » de l’avion. En effet, il transmet tous les efforts de l’avion au moteur. Il est soumis à des variations de températures allant de -40°C en croisière à290°C voir 400°C lors des phases de décollage. En plus, le mât-réacteur est à la merci de contraintes vibratoires très élevées qui,n’étant pas correctement maitrisées lors des analyses en tolérances aux dommages, peuvent conduire à la ruine de l’appareil. Entre290°C et 400°C, la martensite constitutive des composants en acier inoxydable martensitique durci par précipitation (15-5PH) du mât-réacteur, subit donc un vieillissement par transformation microstructurale. Ce vieillissement a un impact considérable sur les propriétés mécaniques, à savoir à une augmentation de la limite d’élasticité et de la contrainte à rupture aux dépens d’une réduction drastique de la ténacité et la ductilité. Afin de compléter la caractérisation des effets du vieillissement sur les propriétés mécaniques tout en considérant que ces structures sont dimensionnées suivant un principe de tolérance aux dommages, l’objectif de ce travail est d’étudier la résistance à la fissuration par fatigue de cet acier en fonction du vieillissement et de la température d’essai. La démarche adoptée repose sur une connaissance des comportements monotone et cyclique pour analyser les mécanismes en fissuration. Des essais de comportement cyclique ont ainsi été effectués à la température ambiante et à 300°C à différents niveaux de déformation imposés, sur l’acier 15-5PH dans son état de réception, puis pour des conditions vieillissement réalisées entre 300°C et 400°C et des temps d’exposition allant jusqu’à 10 000h. Les résultats obtenus mettent en évidence l’absence d’influence du vieillissement sur l’écrouissage cyclique de l’acier 15-5PH, aussi bien à température ambiant qu’à 300°C. Pour la plage de valeurs de ΔK balayée, le comportement en fissuration de l’acier 15-5PH sous amplitude de chargement constante n’est pas modifié par le vieillissement.Cependant, l’étendue du domaine stable de propagation est quant à elle réduite en fonction du degré de vieillissement à température ambiante. Cette réduction est due à la chute de ténacité du matériau avec le vieillissement. Les surfaces de rupture sont majoritairement transgranulaires pour toutes les conditions examinées. Toutefois, les régions proches de la rupture finale de certains états vieillis présentent des îlots de rupture statique à la température ambiante. Ces ilots sont inexistants à 300°C. Par ailleurs, sous l’effet de surcharges répétées, un effet retard sur la vitesse de fissuration a été mis en évidence. Ce retard est fonction à la fois du taux de surcharge, de la période de surcharge, du nombre de surcharge et du rapport de charge du chargement de base, mais est insensible au vieillissement. Par ailleurs, on dénote une fois de plus, une réduction de l’étendue du domaine de propagation stable à température ambiante. Des simulations de la propagation des fissures sous amplitude de chargement variable ont été effectuées à l’aide du modèle incrémental de prévisions de durées de vie en fissuration développé au LMT-Cachan. Les résultats issus de ce modèle ont ensuite fait l’objet d’une comparaison avec le modèle PREFFAS utilisé chez AIRBUS. Le modèle incrémental rend bien compte de certains effets de surcharges répétées. Il se révèle en outre moins conservatif que le modèle PREFFAS. Une méthodologie de prise en compte dans le modèle incrémental des effets de vieillissement fondée sur une équivalence temps/température de type Hollomon-Jaffe est enfin proposée. / Connecting the turbofan engine to the wing of the aircraft, the engine pylon is a true « masterpiece » of the aircraft. Indeed, it transmits all the aircraft engine efforts. It is subject to temperature variations from -40°C in cruise to 290°C-400°C during take off and landing. In addition, the engine pylon is a prey to very high vibratory stresses, which should be properly taken into account during damage tolerances analysis to avoid the loss of the aircraft. Between 290°C and 400°C, the martensite of components in precipitation-hardenable stainless steel (15-5 PH) of engine pylon undergoes microstructural transformation (« ageing »). This ageing has a significant impact on the mechanical properties, characterized by an increase in yield strength and tensile stress and drastic reduction in toughness and ductility. To complete the characterization of the effects of ageing on the mechanical properties while considering that these structures are designed according to a principle of damage tolerance, the aim of this work is to study the fatigue crack growth behavior (FCGB) of this material according to the ageing conditions and the test temperature. The approach is based on knowledge of monotonous and cyclic behavior to analyze the fatigue crack mechanisms. The cyclic behavior tests have been carried out at room temperature and 300°C at different strains imposed levels, on the 15-5PH steel in its as-received and then to the ageing conditions realized, between 300°C and 400°C and exposure times of up to 10 000h. The results highlight the lack of influence of ageing on the cyclic hardening of 15-5 PH steel, both at room temperature to 300°C. For the range of ΔK values tested, the FCGB of the 15-5PH steel under constant load amplitude is not affected by ageing. However, the extent of the stable propagation domain is itself reduced according to the degree of aging at room temperature. This reduction is due to the fall of fracture toughness due to ageing. The fracture surfaces are mainly transgranular for all conditions examined. However, the areas close to the final rupture ofsome ageing statements present islands indicative of a static failure mode at room temperature. These islands are absent to 300°C.Under the effect of repeated loads, a delayed effect on the crack velocity has been demonstrated. This delay is a function of the overload rate, overload period, the number of overloads and the baseline load ratio, but insensitive to ageing. Furthermore, are duction in the extent of the area stable propagation is also noticed at room temperature. Fatigue crack growth simulations undervariable amplitude loading were made through the incremental model for damage tolerance analysis developed by LMT-Cachan. The model results were then subject to a comparison with the PREFFAS model used at AIRBUS. The incremental model is well aware ofsome of the effects of repeated overloads. It also proves less conservative than the model PREFFAS. For taking account the effects of ageing in the incremental model, simply report the hardening observed on old material, the cyclic hardening parameters are notaffected. A methodology based on time/temperature equivalence provided by Hollomon-Jaffe - and taking into account the effects of ageing in the incremental model is finally proposed.

Malgré les propriétés remarquables de polyéthylène de masse molaire très élevée(UHMWPE), une généralisation de son application est limitée en raison des difficultésrencontrées lors de sa mise en forme, liées au taux d’enchevêtrement important deschaînes.Le but de ce travail est de développer des nanocomposites et des mélanges à base depolyéthylène, par polymérisation in situ. A cet effet, des catalyseurs métallocènes et despost-métallocènes ont été immobilisés par différentes méthodes sur la silice mésoporeuseSBA-15. Le système poreux de ce support, avec des canaux bien définis à l'échellenanométrique, peut entraîner des effets de confinement des chaînes macromoléculaireset/ou permettre un mélange intime des polymères.Le comportement de la polymérisation de l'éthylène par catalyses homogène et supporté,ainsi que les méthodes d'immobilisation utilisées et leur effet sur l'activité depolymérisation et des masses molaires, ont été évalués.Une caractérisation complète des nanocomposites et des mélanges comprenant différentsaspects des matériaux (morphologie, cristallinité et homogénéité) a été réalisée. Lespropriétés thermiques et mécaniques des matériaux finaux ont été également évaluées.D'une manière générale, les nanocomposites à base de polyéthylène et les mélanges enréacteur ont montré des propriétés mécaniques améliorées, en termes de moduled'élasticité, résistance mécanique, ténacité et résistance au fluage, par comparaison avec lespolyéthylènes communs. En traitant la poudre d'UHMWPE par moulage, par compression àhaute pression et au-dessous de sa température de fusion, une augmentation remarquabledes paramètres mécaniques a été obtenue.Les résultats préliminaires sur la préparation de nanocomposites en utilisant desnanocristaux de cellulose ont montré que cette approche est faisable et qu’elle présente unpotentiel de développement. / Despite the remarkable properties of ultra-high molecular weight polyethylene, itsapplication is limited by the difficulties encountered in conventional melt processing duethe high degree of entanglement of the chains.The aim of this work is to develop polyethylene based nanocomposites and in-reactorblends, by in situ polymerization. For this purpose metallocenes and post-metallocenecatalysts were immobilized by different methods on mesoporous silica SBA-15. The poroussystem of this support, with well-defined channels at the nanometric scale, may causeconfinement effects of macromolecular chains and/or potentiate intimate mixing ofpolymer blends.Ethylene polymerization behavior of the homogeneous and the supported systems alongwith the immobilization methodologies used and their effect on the polymerization activityand polymer molar masses were evaluated.A complete characterization of the nanocomposites and blends comprising different aspectsof the materials properties (morphology, crystallinity and homogeneity) was carried out.The thermal and mechanical properties of the final materials were also evaluated.In a general way the polyethylene based nanocomposites and in-reactor blends showedimproved mechanical properties, in terms of elastic modulus, mechanical strength,toughness and creep resistance, when compared with neat polyethylenes. By processing theUHMWPE powders by compression molding, at high pressure and below its meltingtemperature a remarkable increase of the mechanical parameters was obtained.Preliminary results on the preparation of nanocomposites using cellulose nanowhiskershave shown that this approach is feasible and show potential for further development.

La (Pcdh15) est localisée dans les touffes ciliaires des cellules ciliées internes et externes de la cochlée. Elle forme des liens interstéréociliaires entre les différents stéréocils, des protrusions riches en actine qui forment ensemble la touffe ciliaire. L’absence de Pcdh15 entraîne la désorganisation des touffes ciliaires et la perte de la mécanotransduction auditive. Pcdh15 forme en effet la partie basse du lien de bout de cil (en anglais tip-link), le lien contrôlant l’ouverture du canal de transduction, qui se situe au point d’insertion inferieur de ce lien. Il existe trois isoformes de Pcdh15 (CD1, CD2 et CD3). J’ai étudié la distribution de ces isoformes dans la touffe ciliaire à différents stades de sa maturation. Différents modèles murins « KO conditionnel » ont été générés, ils m’ont permis d’analyser les conséquences de l’absence de chacune des isoformes individuellement, ainsi que celles de l’absence de Pcdh15-CD2 et Pcdh15-CD3, et celles de l’absence simultanée des trois isoformes. J’ai ainsi pu conclure que Pcdh15-CD2 est la seule isoforme essentielle pour la formation des tip-links dans les cellules ciliées matures. Dans les touffes ciliaires matures, Pcdh15 joue également un rôle dans l’interaction entre les touffes ciliaires et la membrane tectoriale, dans le contrôle de la taille des stéréocils, et dans la formation des liens interstéréociliaires apicaux. Pour ces fonctions, mais pas pour la formation du tip-link, Pcdh15-CD1 et Pcdh15-CD2 (les isoformes présentes dans la touffe ciliaire mature) sont redondantes. Cependant, Pcdh15-CD1 ne peut compenser que partiellement l’absence de Pcdh15-CD2 et Pcdh15-CD3. Pour étudier comment Pcdh15 interagit avec les autres protéines impliquées dans le syndrome de Usher, les interactions avec l’harmonine et la whirline (deux protéines d’échafaudage qui sont colocalisées avec Pcdh15 à l’apex des stéréocils) ont été analysées in vitro. / Protocadherin-15 (Pcdh15 is located in the stereociliary hair bundles of inner and outer hair cells (IHCs and OHCs) of the cochlea, where it forms fibrous links between different stereocilia. Absence of Pcdh15 leads to deafness due to the disorganization of hair bundles and absence of mechano-electrical transduction. The latter is explained as Pcdh15 forms the lower component of the tip-link, that gate hair cell mechano-electrical transduction channels. There are three different splice isoforms of Pcdh15 (CD1, CD2 and CD3), I studied their distribution in the developing and mature auditory hair cells. Different conditional Pcdh15 knockout mouse models were generated, permitting analysis of the absence of each of the different Pcdh15 isoforms individually, of the combined absence of Pcdh15-CD2 and Pcdh15-CD3, and of the absence of all isoforms. I was able to conclude that Pcdh15-CD2 is essential for the formation of tip-links in mature hair cells. In mature hair bundles Pcdh15 also plays a role in the coupling of the hair bundles to the tectorial membrane, in the control of the size of the stereocilia, and in the formation of apical links between stereocilia. The different Pcdh15 isoforms present in mature hair bundles (Pcdh15-CD1 and Pcdh15-CD2) are functionally redundant for these functions, but not for tip-link formation. In immature hair bundles, the different Pcdh15 isoforms are functionally redundant, although Pcdh15-CD1 can only partially compensate the absence of Pcdh15-CD2 and Pcdh15-CD3. To discover how Pcdh15 interacts with other proteins implicated in Usher syndrome, interactions with harmonin and whirlin were analyzed by biophysical techniques.

This study explores perceptions of women’s freedom of movement since the 27 May 2015 Constitutional Court ruling CCZ 15/15, outlawing arbitrary arrests of women after dusk on grounds of loitering with intent to solicit for prostitution, focusing on Zimbabwe’s Avenues community. It traces issues surrounding women’s mobility under patriarchy since colonialism which through the 1960 Vagrancy Act marked the inception of its legal regulation premising stereotypic arrests by state agents. Guided by Pragmatic and Feminist philosophy the researcher adopts a Mixed Method Strategy to gather new knowledge on the complex issue. Employing Radical Feminist Theory under Feminism it critiques government efforts and their efficacy towards ensuring gender equality in mobility. The study argues that while useful legal mechanisms and laws have been adopted to enable women’s right to mobility, ideological and physical challenges continue to hamper this realisation. Empowering the Gender Commission with binding powers, ensuring sufficient security in public areas and educating women about their rights are some recommendations proffered to address challenges faced by women in the exercise of their right to movement. / Development Studies / M.A. (Development Studies)

The thesis deals with the design of technology for production of wheels to be manufactured by die forging 15 142 low-alloy steel at an amount of 500,000 items per year. Based on a consideration of the suitable methods of manufacture, die forging on a Jing Duann FP-1600G vertical forging press was chosen as the best, as documented by the necessary technological and design drawings. A die with inserts made of 19 552 steel was designed for this machine. In view of the volume of annual production, a fully automated workplace was designed consisting of three robots and a chain and pan conveyor. In the conclusion there was a technical-economic evaluation of costs for the material of the semi-finished products and price of dies for annual production.

This diploma thesis has been elaborated within the Master's study of department 2307 that submits a production hooped component. The material of the component is steel ČSN 15 130. Single – part as far as small–lot production. On the basis of the literary study problems bend tubing was sugested the method: rotary draw bending. For this method was sugested mechanical bending machine with mandrel support arm, for bending with mandrel and exact bends in three – dimensional.

Studien, en multicenterstudie, som genomfördes vid barnpsykiatriska mottagningar i mellansverige, med kvantitativ ansats och konsekutivt urval ämnade utforska om ett deltagande i föräldrautbildningen STRATEGI för omsorgspersoner till barn med ADHD påverkar synen på familjefunktionen. Den ämnade också undersöka om självskattningsskalan SCORE- 15 som ännu inte validerats för svenska förhållanden kan urskilja en klinisk population i Sverige och valideras med hjälp av instrumentet Familjeklimat. Datainsamling skedde via upprepade mätningar via standardiserade protokoll i samband med föräldrautbildningen STRATEGI. Resultaten visade att deltagande i föräldrautbildningen STRATEGI kan ha effekt på synen på familjefunktionen för de omsorgspersoner som rapporterar högst problemtyngd. Resultaten i studien korrelerar väl med mätningarna från tidigare studier av kliniska populationer av O'Hanrahan (2016). Validiteten hos SCORE-15 tycks vara hög. SCORE-15 tycks fungera för en svensk population och bedöms kunna urskilja en klinisk population. SCORE-15 visar sig vara ett användbart kliniskt instrument. / The study, a multicenter study, conducted at the child psychiatric clinics in central Sweden, with a quantitative approach and consecutively selection aimed to explore whether a participation in the parental training programme STRATEGI for caregivers to children with ADHD affects the perception of family function. It meant also to examine whether self-rating scale SCORE-15 can distinguish a clinical population in Sweden and be validated using the instrument Familjeklimat. Data collection was done through repeated measurements using standardized protocols in connection as the caregivers participated in the programme. The results showed that participation in the parental education programme STRATEGI could have an effect on the perception of family function for the caregivers who reported having the largest impact of problems. The results of the study correlates well with measurements from previous studies of clinical populations (O'Hanrahan (2016). The validity of the SCORE-15 appear to be high. SCORE-15 seems adapted to a Swedish population and is expected to distinguish a clinical population. SCORE-15 is therefore a useful clinical instrument.

Sammanfattning Intäktsredovisningen har länge varit ett komplicerat område. Flera olika standarder har funnits och detta har lett till stora redovisningsskandaler. IASB och FASB började tillsammans att utveckla de två intäktsstandarderna IFRS 15 och ASC 606. Detta till följd av de tidigare skandalerna, målet var att ersätta tidigare standarder med IFRS 15 och ASC 606. Harmoniseringsarbetet syftade till att redovisningen skulle bli likadan världen över med hjälp av dessa standarder.    Denna studies syfte var att jämföra de båda standarderna, för att se hur långt harmoniseringsarbetet har kommit. För att lyckas med detta går studien igenom likheter mellan IFRS 15 och ASC 606 samt fortsätta skillnader. Sedan konstruerades sju typfall inspirerade från byggbranschen. Detta på grund av de ofta komplexa och långa arbetena i branschen. Målet var att se hur valet av standard påverkar ett företags resultaträkning, således hur harmoniseringen ser ut standarderna emellan.   Resultaten av typfallen visar på att det i stor utsträckning är harmoniserat standarderna emellan. Det finns vissa skillnader, det beror ofta på den friare tolkningen i IFRS 15. I några av typfallen innebär val av standard en differens i resultaträkningen eller andra delar av ett företags redovisning. Slutsatsen är att det är harmoniserat mellan standarderna trots att vissa skillnader består. Vi anser att det finns fördelar med bägge standarderna. För de som arbetar med redovisning kan IFRS 15 vara mer fördelaktigt på grund av den friare tolkningen. Externa parter såsom investerare, potentiella samarbetspartners och så vidare föredrar troligtvis ASC 606 hårdare riktlinjer då redovisningen blir mer likvärdigt företag emellan. / Abstract Revenue accounting has long been a complicated area. There have been several different standards, this has led to big scandals in revenue accounting. IASB and FASB started to develop the two revenue standards IFRS 15 and ASC 606 together. This as a result of the previous scandals, the goal was to replace previous standards with IFRS 15 and ASC 606. The harmonization work aimed at making accounting the same all over the world with the help of this standards. This studies purpose was to compare the both standards, this to see how far the harmonization work has come. To succeed with this the studie goes through similarities between IFRS 15 and ASC 606 and continued differences. After these seven hypothetical cases were constructed inspired by the construction industry. This because of the complex and long-time work spans in the industry. The goal was to see how the choice of standard affects a company’s income statement, thus how the harmonization looks between the standards. The results of the hypothetical cases shows that the standards are harmonized to a large extent. There are still some differences. This depends on the often-freer interpretation in IFRS 15. In some of the hypothetical cases the choice of standard makes differences in the income statement or other parts of the company`s accounting. The conclusion is that the standards are harmonized even though some differences persist. We believe that there are advantages with both standards. For the people that works with accounting IFRS 15 may be more advantageous because of the freer interpretation. External parts such as investors, potential partners and so on probably prefers ASC 606 tougher guidelines as accounting becomes more equal between companies.

Background: The prevalence of loyalty programs used to attract and keep customers loyal to the company by making return purchases has increased in the marketing strategy used by more and more companies. It is in the nature of a wide variety of loyalty programs to offer consumers benefits in the future causing a liability for the offering business. According to IFRS 15 loyalty programs should be evaluated and presented in the company's financial statements to their fair value of financial commitment to its customers. Purpose: This study's purpose is to describe how and to what extent Swedish companies, that is required to use IFRS 15 in their accounting, reports on their loyalty programs in the annual report. In addition, the purpose is also to analyze and understand why Swedish companies report as they do and to analyze how the new accounting standard IFRS 15 has affected companies ́ yearly reports. Method: With detailed analysis of 14 company’s annual reports; 2 owned by the Swedishgovernment, 10 public trade companies and 2 former traded companies, and further detailed interviews with 4 out of these companies this study has obtained a wide understanding of how loyalty programs are disclosed in financial reports in a Swedish context. This study uses a qualitative method. Theoretical framework: This study bases its theoretical reference from the stakeholder theory, financial disclosure theory and Swedish regulations, this study explores IFRS 15 and loyalty programmes and the disclosure requirement in this accounting standard. Findings: The international accounting standard IFRS 15 clashes to some extent with Swedish accounting principles, which means that Swedish limited companies, for various reasons, choose not to provide more information about the loyalty program than they do. Among other things, companies have listened to auditors' guidelines on what needs to be reported, with reference to Swedish accounting principles, and also to some extent created their own practice when they choose to report equally to their competitors. From the majority of surveyed companies' financial reports, it is not possible for stakeholders to deduce how valuation took place, nor what risks the loyalty program may entail. The study has shown that the more extensive and complex loyalty program the company uses, the more assessments and assumptions in valuation that can be difficult to get accurate. By presenting a valuation model, companies could reduce the information gap between company management and the company's stakeholders, thus also reducing risks.The debt linked to the loyalty program can amount to large sums in relation to the company's results. At the same time, more and more companies are choosing to use loyalty programs and those companies that are already using loyalty programs expect them to grow. This means that the reporting of loyalty programs and the information companies choose to provide about these is becoming increasingly important. / Bakgrund: Utbredningen av lojalitetsprogram i företags affärsplan blir ett vanligare och av vanligare inslag i marknadsstrategier. Lojalitetsprogram används för att bygga relationer till kunder, skapa lojalitet och merförsäljning. Det ligger i många lojalitetsprogram natur att företaget utlovar framtida förpliktelser till sina kunder. I redovisningen uppstår således en skuld. Med anledning av att IFRS 15 blev efterträdaren till tidigare redovisningsstandard IFRIC 13 ska värdering av denna lojalitetsskuld värderas efter IFRS 15 femstegsmodell och särskilda upplysningar ska lämnas, företagen har en så kallad upplysningsplikt. Syfte: Syftet är dels att beskriva hur och i vilken omfattning svenska aktiebolag, som ska redovisa i enlighet med IFRS 15, redovisar sina lojalitetsprogram i årsredovisningen. Utöver det är syftet även att analysera och förstå varför svenska aktiebolag redovisar som de gör samt analysera om i kraft trädandet av den nya redovisningsstandarden IFRS 15 påverkat företagens redovisning. Metod: Med detaljerad analys av 14 företags årsredovisningar; 2 som ägs av den svenska staten, 10 börsnoterade och 2 tidigare börsnoterade och ytterligare detaljerade intervjuer med fyra av dessa företag har denna studie fått en bred förståelse för hur lojalitetsprogram redovisas i finansiella rapporter ur ett svenskt perspektiv. Därmed utgår studien från en kvalitativ metod. Teoretisk referensram: Denna studie baserar sin teoretiska referens från intressentteorin, teori om finansiell information och svenska redovisningslagar och den här studien undersöker lojalitetsprogram och upplysningsplikten efter IFRS 15 som redovisningsstandard. Slutsats: Den internationella redovisningsstandarden IFRS 15 krockar till viss del med svenska redovisningsprinciper vilket gör att svenska aktiebolag, av olika anledningar, väljer att inte lämna mer information kring lojalitetsprogrammet än vad de gör. Företag har bland annat visat sig lyssna på revisorers riktlinjer kring vad som behöver redovisas, med hänvisning till svenska redovisningsprinciper, och även till viss del skapat en egen praxis då de väljer att redovisa jämlikt sina konkurrenter. Ur majoriteten av undersökta företags finansiella rapporter är det inte möjligt för intressenter att utläsa hur värdering gått till och inte heller vilka risker lojalitetsprogrammet kan innebära. Det har i studien visat sig att ju mer omfattande och komplext lojalitetsprogram företaget använder sig av, desto fler bedömningar och antaganden vid värdering som kan vara svåra att få precisa. Genom att redovisa en värderingsmodell skulle företagen kunna minskainformationsgapet mellan företagsledningen och företagets intressenter, på så sätt även minska riskerna. Skulden kopplat till lojalitetsprogrammet kan utgöra stora summor i förhållande till företagets resultat. Samtidigt är det allt fler företag som väljer att använda sig av lojalitetsprogram och de företag som redan använder sig av lojalitetsprogram, förväntar sig att de ska växa. Detta medför att redovisningen av lojalitetsprogram och de upplysningar företagen väljer att lämna kring dessa blir av allt större betydelse.

Titel: IFRS 15: fyra år efter införandet - En kvalitativ studie om hur en intäktsstandard har sett ut i praktiken utifrån revisorns perspektiv Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Miranda Rashid Zadeh och Evelina Ferner  Handledare: Mattias Hamberg Datum: 2022 – Januari  Syfte: Syftet med studien är att undersöka hur revisorer upplever att deras rutiner och tillämpning av digital system förändrats efter införandet av IFRS 15. Studien ämnar även att undersöka hur revisorer upplever att införandet av standarden påverkat revisionskvalitén.  Metod: Studien baserar sig på en kvalitativ metod i form av semistrukturerade intervjuer. För att besvara syftet intervjuades sex auktoriserade revisorer med god kunskap inom IFRS. Analysen av det insamlade datamaterialet genomfördes med hjälp av kodning och baserades på de tre temana: Revisorns rutiner, Digitala system samt Revisionskvalité.  Resultat och slutsats: Revisorerna upplevde att det inte blev någon större skillnad för deras rutiner efter IFRS 15. De menar att IFRS 15 inte utmärker sig från de tidigare standarderna, men att den varit svårare att tillämpa på grund av ökade krav och detaljer. Det finns fortfarande bolag som har svårt att följa IFRS 15 och därför har revisorn behövt vägleda bolagen i större utsträckning. Efter implementeringen har revisorerna även behövt anpassa sig till klienternas uppdaterade system. Dock har revisionsbyråernas system inte ändrats på grund av standarden. Avslutningsvis har IFRS 15 inte haft en lika stor påverkan för revisorerna i praktiken jämfört med vad som förväntades innan implementeringen.  Examensarbetets bidrag: Vår studie bidrar till tidigare forskning i form av en ökad förståelse för vilka förändringar IFRS 15 medfört i praktiken. Med vår studie hoppas vi att revisionsbyråerna och revisorerna får en överblick om förändringen och vad det har inneburit för deras rutiner och tillämpning av digitala system. Vi hoppas även på att framtida standardsättare kan ta del av revisorernas synpunkter för att se brister i standarden. Vidare önskar vi kunna väcka ett intresse hos andra att forska vidare inom intäktsredovisning.  Förslag till fortsatt forskning: Denna studie har fokuserat på vilken betydelse IFRS 15 har haft för revisorernas rutiner och användning av digitala system. Förslag till vidare forskning vore att studera en annan standard och dess påverkan på revisorers dagliga arbete. Ett ytterligare förslag vore att tillämpa en annan metod och undersöka IFRS 15 i praktiken utifrån företagens årsredovisningar. / Title: IFRS 15: four years after the implementation – A qualitative study of a revenue recognition standard from the auditor’s perspective Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Miranda Rashid Zadeh and Evelina Ferner Supervisor: Mattias Hamberg Date: 2022 - January  Aim: The purpose of the study is to examine how auditors experienced that their routines and application of digital systems have changed after the implementation of IFRS 15. The study also aims to examine how auditors experienced that the standard affected auditing quality.  Method: The study is based on a qualitative method in the form of semi-structured interviews. To answer the purpose, six authorized public accountants with good knowledge of IFRS were interviewed. The analysis of the collected data material was carried out using coding and was based on the three themes: The auditor's routines, Digital systems, and Audit quality.  Result and Conclusions: The auditors felt that there was no major difference in their routines in accordance with IFRS 15. They believe that IFRS 15 does not differ from the previous standards, but that it has been more difficult to apply due to increased requirements and details. There are still companies that struggles with IFRS 15 compliance, and therefore the auditor has needed to guide the companies to a greater extent. After implementation, the auditors have also had to adapt to the clients' updated systems. However, the audit firms' systems have not changed due to the standard. In conclusion, IFRS 15 has not had as great an impact on the auditors in practice compared with what was expected before implementation.  Contribution of the thesis: The study contributes to previous research by an increased understanding of what changes IFRS 15 has brought into practice. With our study, we hope that the auditing firms and auditors get an overview of the change and what it has meant for their routines and application of digital systems. We also hope that future standard-setters can take note of the auditors' views to see shortcomings in the standard. Furthermore, we wish to be able to arouse the interest of others to do further research in revenue accounting.  Suggestions for future research: As this study has focused on the significance of IFRS 15 for the auditors' routines and use of digital systems, a suggestion for further research would be to study another standard and its impact on auditors' daily work. Another proposal would be to apply a different method and examine IFRS 15 in practice, based on the companies' annual reports.