Den här studien undersöker hur vinstvarningar påverkar stora och små företag. För att förklara dess påverkan på företagen har den effektiva marknadshypotesen och behavioral finance använts som grund. Avgränsningen har gjorts till Stockholmsbörsen då inga tidigare studier haft fokus på den. Empirin visar att företag i Large Cap påverkas med i snitt -4,63% och företagen i Small Cap med -8,42%. Large Cap visade signifikanta abnorma avkastningar under eventdatumet och dagen efter medan Small Cap endast visade signifikans under eventdatumet. Vid en portföljjämförelse mellan de två listorna ligger resultatet i linje med den effektiva marknadsteorin. Däremot vid detaljerade mappningar av företagens aktier kan anomalier hittas som kan förklaras av olika psykologiska fenomen inom behavioral finance. / This paper studies how profit warnings affect largeand small companies. The efficient market hypothesis and behavioral finance was used in orderto explain the affect of the profit warnings on the companies’ stocks. The boundary wasdetermined to be the Stockholm OMX since no previous studies had been performed in this particular fashion. The data demostrates that companies within Large Cap are affected with an average of -4,63% and the companies in Small Cap with -8,42%. Large Cap showed significantabnormal returns during the event date and the day after while Small Cap only showed significance during the event date. A portfolio comparison between the two lists reveals results that are in line with the efficient market hypothesis. However when using detailed data of thecompanies stocks some anomalies can be found, which can be explained by psychological phenomena within behavioral finance.

In-vehicle warning systems are today mainly using the visual and auditory channels for presentation. As cars get more and more sophisticated the demand on new ways of presenting information increases. This report investigates if the sense of touch, in form of a vibro-tactile seat is a prospective channel for warning information. To achieve the objectives the tactile seat was developed, implemented and tested in a simulator environment. The final result is a complete tactile seat with a set of warnings which correspond with different critical situations. The tactile seat made it possible to conduct a simulator-based experiment including comparison with a visual head-up warning presentation. The experiment proved significant difference in discovery distance in the comparison between the no system and the tactile warning system. The overall conclusion is that a vibro-tactile warning display in the driver’s seat is an excellent way of presenting certain warning information. The tactile channel is especially favorable when fast reaction time is essential. Further work could include designing and testing a combined tactile and visual system.

Today Atlas Copco Rock Drills AB hasn’t got any method to determine how many warning alarms they need on their machines and how they should be mounted to use their full potential. At the moment a travel alarm is usually placed in the front of the machine and a reverse alarm in the back. Then a measurement of the sound pressure level around the machine is performed to see if it is enough to pass the limit according to different ISO-standards. Otherwise they have to mount some extra alarms and then do the measurements again until the standards are fulfilled. The aim of this thesis work is to develop a method for determine how many alarms Atlas Copco Rock Drills AB need on the machines, and also how they should be mounted to fulfil the different criteria according to ISO-standards in the early phase of construction. From the different divisions within Atlas Copco Rock Drills AB (LHD, SDE and TME) arrived four different alarms, which are used on their machines. Sound pressure level measurements were conducted on these, in the anechoic chamber at audiological research centre at the university hospital in Örebro. In the LMS Test.Lab software a measurement sphere was built around the horns and based on the data obtained at the anechoic chamber sound directivity plots were made. Together with earlier machine measurement data from Atlas Copco Rock Drills AB, an Excel program was made constituting an example of how the horns should be mounted. LHD = Loaders and trucks/underground rock excavation SDE = Surface drilling equipment TME = Tunnelling and mining equipment / Idag har Atlas Copco Rock Drills AB inte någon metod för att bestämma hur många varningsalarm som behövs på sina maskiner samt var de ska placeras så de utnyttjar sin fulla potential. I nuläget monteras ett signalhorn vid främre delen och ett backlarm i bakre delen av maskinen. Sedan utförs en ljudtrycksmätning runt maskinen för att kontrollera om man uppfyller kraven från olika ISO-standader. Annars monteras fler alarm och mätningen utförs på nytt tills standarderna uppfylls. Detta examensarbete har som mål att ta fram en metod som bestämmer hur många alarm Atlas Copco Rock Drills AB behöver på sina maskiner, samt hur de skall placeras för att uppfylla kriterierna från olika ISO-standarder redan i konstruktionsstadiet.  Från de olika avdelningarna inom Atlas Copco Rock Drills AB (LHD, SDE och TME) mottogs fyra olika alarm, som används på maskinerna. På dessa utfördes ljudtrycksmätningar i det ekofria rummet vid audiologiskt forskningscentrum på universitetssjukhuset i Örebro. I programmet LMS Test.Lab byggdes en sfär av mätpunkter runt alarmen och baserat på insamlade data från det ekofria rummet konstruerades direktivitetsdiagram. Tillsammans med data som Atlas Copco Rock Drills AB redan hade från tidigare mätningar på maskiner gjordes ett Excel-program, som ger ett exempel på hur alarmen bör monteras. LHD = Loaders and trucks/underground rock excavation SDE = Surface drilling equipment TME = Tunnelling and mining equipment

Examensarbete - Civilekonomprogrammet. Ekonomihögskolan vid Linnéuniversitetet. Författare: Josefin Pettersson & Robert Håkansson Handledare:  Professor Sven-Olof Yrjö Collin Examinator:  Christopher von Koch Titel: Vad förklarar revisionskvalitet? – En studie om revisorns benägenhet att ge en going concern-varning. Bakgrund och problemdiskussion: Revisionskvalitet har under senare år fått ökat fokus till följd av revisorsskandaler. Kvalitén kan betraktas som låg då ett bolag som gått i konkurs inte fått en varning om fortsatt drift i föregående revisionsberättelse. Det leder till att intressenter kan lida skada till följd av att revisorn medvetet eller på grund av osäkerhet eller svårigheter inte uttryckt en varning. Revisionskvalitén kan påverkas av olika dimensioner när en bedömning av ett företags fortsatta drift ska göras. Dessa har en koppling mot klienten, revisionsbyrån, revisorn, intressenter, relationer och det geografiska läget. Syfte: Uppsatsens syfte är att förklara vad som påverkar revisionskvalitén genom att undersöka revisorernas benägenhet att avge en going concern-varning. Metod: Studien har utgått från tidigare forskning och därmed tillämpat en deduktiv ansats där hypoteser empiriskt har undersökts. Intervjuer har genomförts med fyra revisorer vilka bidrog till en praktisk förståelse för problemområdet. Vidare har en kvantitativ metod använts för att samla in data från svenska konkursbolags årsredovisningar. Data har sedan analyserats med hjälp av statistiska verktyg. Resultat och slutsatser: Revisionskvalitén kan betraktas som låg i Sverige jämfört med andra länder. Vi har funnit att revisorerna i endast 18,9 procent av fallen signalerar en going concern-varning till ett konkursdrabbat företag. Vi fann att revisionskvalitet föreligger när revisionsarvodet och andelen leverantörsskulder är höga då de visar positiva samband gentemot going concern-varningar. Revisionskvalitet föreligger också om klienten är verksam inom informations- och kommunikationsbranschen samt handels- och försäljningsbranschen. Studien tyder på att det finns ett negativt samband mellan styrelsens storlek och going concern-varningar.

This paper analyzes the current operating situation of financial holding companies in Taiwan. After referring to the operation of financial early warning systems of various countries, the study chooses appropriate financial ratios to establish a financial early warning model for quantitative analysis, evaluate the management efficiency of financial holding companies, discriminate the correct classification rate of prediction probability and rating system, and seek an optimal early warning model as the basis for supervision and governance of financial holding companies. In 2008, the financial tsunami that swept over the global economy resulted in a disastrous loss to the financial industry. To cope with the impact of financial crisis, most countries in the world have developed their early warning models. In Taiwan, the CAMELS framework was adopted for the establishment of Taiwan¡¦s financial early warning system and a risk-oriented auditing system. With the financial liberalization, the government of Taiwan lifted the ban on the business operation of financial holding companies step by step in order to enhance the operating efficiency of financial holding companies and activate the financial market. However, the competitive ability of Taiwan¡¦s financial industry was not significantly improved. Instead, a series of problems with the financial sector erupted one after another. The reasons for such a condition were due to more risks faced by the financial holding companies after financial deregulation. Therefore, this study used 14 financial holding companies in Taiwan as of 2006 as subjects, and constructed a financial early warning system for the original samples by using the following two kinds of models. After factor analysis¡Athe remaining financial variables ¡Alike capital adequary ratio(C2) ¡Atotal debt/equit capital (C3) ¡A total deposit/equit capital(C4), ratio of non-performing loans(A2) the operational expense ratio(M3), efficiency ratio (M4), earnings before taxes/sales(E1) and so on, have more influence on the performances of the financial holding companies in Taiwan. As to the whole efficiency of the self-examination, CAMELS still has good prediction ability and can enable predicting ability increases after joining the risk parameters¡D Predictive sample enters two models and obtains¡Gthe predictive efficiency, type error and type error of Model Two work better than Model One¡Aso in predicting samples, think CAMELS still has good predicition ability and can enable predicting ability increases after joining the risk parameters.

<p>Radar warning systems are life saving equipment in modern fighter aircraft. It is therefore vital that the system can tell the difference between a threat genuine frequency) and a false signal (spurious frequency). </p><p>This thesis presents a model aimed at predicting the frequencies and other parameters in the RF converter of the radar warning system. The components of the RF converter have been studied, measured, and modelled. The modelling tool has been the Simulink toolbox for Matlab. </p><p>Extreme accuracy has been sacrificed in order to make the model easy to use for the working engineer. Instead, this model presents a rough estimate of some of the most important properties of the radar warning system with just a few data sheet figures as input.</p><p>The simulation results are satisfactory as a whole. Simulink is the limiting factor in the implementation of the model. Significantly improved results can probably be obtained by working in another software environment.</p>

<p>In Sweden close to 500 people are killed and several thousands severely injured in traffic each year. This is one of the largest health problems for society in both Sweden and the whole world. In the cars of tomorrow will the main instrument panel and the centre console be screen-based instead of the current solution with “iron instruments” and other physical devices. This future driver environment opens for a flexible and situation-dependent usage of presentation resources. The purpose of this thesis is to explore these possibilities from a warning system perspective.</p><p>The project had its main focus on designing warning system concepts using the HUD and vibrotactile information in a coordinated way based on established HMI principles. Another goal for this thesis work was to generate a functional concept for demonstration and evaluation in the virtual reality lab at the University of Linköping.</p><p>The method of realization was divided into three phases – information gathering, concept generation and implementation. These phases are commonly used in design projects. This way of work supplies structure to the project and makes it possible to achieve an iterative design process.</p><p>The information gathering involved a thorough theoretical study of HMI, interface design and warning design. A state of the art investigation was then conducted to find out how the warning systems, relevant to this thesis, are presented today.</p><p>The concept generation was divided into two parts – warning system design and visual design. The Warning system design concepts were based on different combinations from a morphologic matrix and relevant theory. Consideration was also taken to when the systems are likely to be activated and which modality, or modalities, that then was suitable to use. The visual design concepts were developed by using creative product development methods and the iterative Simulator-Based Design (SBD) theory.</p><p>After concluding the concept generation was the visual design results given functionality by programming software. The visual warning system were then integrated in the simulator software and fully implemented in the simulator cockpit at the university.</p><p>The implemented warning systems were then evaluated by a pilot study conducted in the simulator. Test persons were invited to the VR-lab and given an introduction to the warning systems. They were then asked to drive a predetermined route with a number of different warning system conditions. These test results were later statistically analyzed and evaluated.</p>

<p>In-vehicle warning systems are today mainly using the visual and auditory channels for presentation. As cars get more and more sophisticated the demand on new ways of presenting information increases. This report investigates if the sense of touch, in form of a vibro-tactile seat is a prospective channel for warning information. To achieve the objectives the tactile seat was developed, implemented and tested in a simulator environment. The final result is a complete tactile seat with a set of warnings which correspond with different critical situations.</p><p>The tactile seat made it possible to conduct a simulator-based experiment including comparison with a visual head-up warning presentation. The experiment proved significant difference in discovery distance in the comparison between the no system and the tactile warning system.</p><p>The overall conclusion is that a vibro-tactile warning display in the driver’s seat is an excellent way of presenting certain warning information. The tactile channel is especially favorable when fast reaction time is essential. Further work could include designing and testing a combined tactile and visual system.</p>

Thesis--School of Advanced Airpower Studies, Maxwell Air Force Base, Ala., 1997-98. / Title from title screen (viewed Oct. 10, 2003). "October 1999." Includes bibliographical references.

Thesis--School of Advanced Airpower Studies, Maxwell Air Force Base, Ala., 1992-93. / Title from title screen (viewed Oct. 28, 2003). "28 June 1993." Includes bibliographical references.