<p>The background to the study was Unified Communications (UC), defined as Communications integrated to optimize business processes. A case study design is used to develop a LoFi-prototype. The prototype investigateswhat components an integrated communication solution should provide,for the people in radiology. The design was inspired by consumer products likeSkype. In these consumer products were functionality and look studied. The reason for integrate it into Sectra MEI, was that Sectra believed the system’s features could be even more useful, when used together with a communication solution. The prototype is tested on users (usability tested). To bundle the growing pile of requirements in the design process was a requirement specification produced.</p>

<p> </p><p><p><p> </p><p> </p><p> </p><p> </p></p><strong><strong><p>Titel:</p><p><strong>Datum: </strong>16/1-2009</p><p><strong>Ämne/kurs: </strong>Företagsekonomi, C-uppsats i redovisning, 15 p</p><p><strong>Författare: </strong>Hanna Ekdahl, Gabriel Oktay, Tigran Zacharjan</p><p><strong>Handledare: </strong>Ann Wetterlind Dörner</p><p><strong>Bakgrund och problem: </strong></p><p>När banker lånar ut pengar tar de av de medel som kunder satt in på banken. För att skydda kunder måste banken ha en viss kapitaltäckning. På grund av behov av en mer anpassad riskkänslighet har nya kapitaltäckningsregler i form av Basel II tagits fram. Genom dessa regler samt ett internationellt anpassat regelverk vill vi undersöka hur banker värderar och hanterar sina lånefordringar.</p><p>De frågeställningar som vi besvarar i uppsatsen är:</p><p> Hur värderar banker sina lånefordringar och hur hanteras de risker som en lånefordran för med sig?</p><p> Hur har Basel II bidragit till en bättre riskhantering av lånefordringar?</p><p> Är det skillnad nu när det råder lågkonjunktur?</p><strong><strong><p>Syfte:</p><p>Syftet med uppsatsen är att undersöka hur banker värderar och hanterar sina lånefordringar när Basel II har börjat gälla. Vi vill också ta reda på om det blir någon förändring under rådande lågkonjunktur.</p><p><strong>Metod: </strong></p><p>Genom tre semistrukturerade intervjuer har en kvalitativ undersökning genomförts. Intervjuerna som gjordes var med Handelsbanken, KPMG och Finansinspektionen. Valet av respondenter är baserade på att få en bred syn på våra frågeställningar.</p><p><strong>Slutsatser: </strong></p><p>Vid utgivning av ett lån är det återbetalningsförmågan som är det mest centrala. Beroende på hur det ekonomiska läget är i företaget som banken har utgivit en kredit till görs sedan en uppföljning av krediten med olika tidsintervall. En tätare uppföljning kan till exempel gälla utsatta branscher under lågkonjunkturen. I övrigt är det inte någon större förändring av hanteringen av lånefordringar under konjunkturnedgången. Om det finns ett behov av att skriva ned en lånefordran krävs ett objektivt belägg som är varaktigt. Ett tredje kriterium som måste uppfyllas är att banken ska riskera att förlora pengar. Lånefordran skrivs sedan ned med hänsyn till säkerhetens värde. Implementeringen av Basel II är inte klar ännu men förändringar har skett. Fler parametrar vägs in för att öka riskkänsligheten. Räntan har diversifierats och banker jobbar mot de avancerade verktygen som finns i regelverket.</p></strong></strong></strong>Krediter – En studie om hur banker hanterar och värderar sina lånefordringar</strong></p> / <p><strong><p>Title:</p><p>Credits - a study about how banks handle and evaluates their loan requirements</p><p><strong>Date: </strong>16/1-2009</p><p><strong>Course: </strong>Business Economics<strong>, </strong>Candidate essay, major accounting, 15 p <strong>Authors: </strong>Hanna Ekdahl, Gabriel Oktay, Tigran Zacharjan</p><p><strong>Advisor: </strong>Ann Wetterlind Dörner</p><p><strong>Background and problem: </strong>When banks give out credits they take of the means that customers place in the bank. In order to protect customers, the bank has to have certain capital coverage. Because of the need of tailored tools that are more risk aware, new capital coverage rules in the form of Basel II have been developed. Through these rules and an international tailored legislation we want to examine how banks evaluate and handle their loan requirements.</p><p>The questions that we answer in this essay are:</p></strong></p><p> How do banks evaluate their loan requirements and how do they handle the risks that a loan requirement brings?</p><p> How has Basel II contributed to a better risk handling of loan requirements?</p><p> Is there any difference when we are experiencing recession?</p><p><strong><p>Purpose:</p><p>The purpose with the essay is to examine how banks evaluates and handles their loan requirements when Basel II has begun to apply. We also want to examine the differences in a state of recession.</p><p><strong>Method: </strong></p><p>Through three semi-structured interviews, a qualitative survey has been implemented. The interviews has been addressed to Handelsbanken, KPMG and Finansinspektionen. The choice of respondents is based on the ambition of getting a broad view on our issues.</p><p><strong>Conclusions: </strong></p><p>The most central requirement during credit give outs is the repayment ability. Depending on how the economic situation is in the company that takes the credit, a follow-up with different intervals are done. A more frequent follow-up can for example concern exposed sectors during recession. In other respect, there is no bigger change of the handling of loan requirements during recession. If there is a need of writing down a loan the requirements are an objective proof that is permanent. A third criterion is that the bank is experiencing a risk of losing funds. Loan requirement is writhed down with regard of the security's value. The implementation of Basel II is yet not finished but already changes are taking form. More parameters are weighed in, in order to increase the risk sensitivity. The interest has been diversified and banks are working toward the more advanced tools that are in the legislation.</p></strong></p>

This paper discusses three case studies on the realization of spurious prepositions and argues that they illustrate a general interaction of convergence requirements of the morphological component with an economy condition that enforces faithfulness between the lexical items present in the numeration and the lexical items present in the PF output.

The quality of software systems depends on early activities in the software development process, of which the management of requirements is one. When requirements are not managed well, a project can fail or become more costly than intended, and the quality of the software developed can decrease. Among the requirements management practices, it is particularly important to quantify and predict requirements volatility, i.e., how much the requirements are likely to change over time. Software measures can help in quantifying and predicting requirements attributes like volatility. However, few measures have yet been defined, due to the fact that the early phases are hard to formalise. Furthermore, very few requirements measures have been validated, which would be needed in order to demonstrate that they are useful. The approach to requirements management in this thesis is quantitative, i.e. to monitor the requirements management activities and requirements volatility through software measurement. In this thesis, a set of 45 requirements management measures is presented. The measures were defined using the goal question metrics framework for the two predefined goals of the requirements management key process area of the capability maturity model for software. A subset of these measures was validated theoretically and empirically in four case studies. Furthermore, an analysis of validated measures in the literature was performed, showing that there is a lack of validated process, project, and requirements measures in software engineering. The studies presented in this thesis show that size measures are good estimators of requirements volatility. The important result is that size is relevant: increasing the size of a requirements document implies that the number of changes to requirements increases as well. Furthermore, subjective estimations of volatility were found to be inaccurate assessors of requirements volatility. These results suggest that practitioners should complement the subjective estimations for assessing volatility with the objective ones. Requirements engineers and project managers will benefit from the research presented in this thesis because the measures defined, proved to be predictors of volatility, can help in understanding how much requirements will change. By deploying the measures, the practitioners would be prepared for possible changes in the schedule and cost of a project, giving them the possibility of creating alternative plans, new cost estimates, and new software development schedules.

Titel: Revisorers arbetsuppgifter – En kvantitativ studie om revisorers arbetsuppgifters förväntade utveckling efter avskaffandet av revisionsplikten med paralleller dragna till Tyskland Författare: Bohman, Kaisa (Mälardalens högskola) Gunstad, Anna-Karin (Mälardalens högskola) Handledare: Riitta Lehtisalo Seminariedatum: 2010-06-04 Institution: Akademin för hållbar samhälls- och teknikutveckling Kurs: Kandidatuppsats i företagsekonomi, 15 hp Examinator: Cecilia Lindh Nyckelord: Revisionsplikt, revisor, revision, arbetsuppgifter, Tyskland Bakgrund: Den 1 november 2010 träder en ny lag i kraft som avser avskaffandet av revisionsplikten i Sverige för små aktiebolag. När ramverket runt revisorerna förändras måste de anpassa sig för att bli så effektiva och verksamma som möjligt. Tyskland har i dagsläget ett system där mindre aktiebolag inte behöver revidera sina räkenskaper. Sverige och Tyskland har sina rötter i kontinental redovisningstradition vilket bidrar till att Tyskland kan anses vara ett föregångsland till Sverige. Syfte: Syftet med uppsatsen är att undersöka hur revisorer tror att deras arbetsuppgifter förändras efter avskaffandet av revisionsplikten. Syftet är även att dra paralleller till den tyska utvecklingen av arbetsuppgifter för revisorer för att undersöka om det kan ge en bild av den kommande svenska utvecklingen. Vi kommer även i studien identifiera intressenter som kommer att påverka denna förväntade framtida utveckling. Metod: Studien är av kvalitativ karaktär där intervjuer med revisorer har genomförts för att få en ökad förståelse för problemet. Studien genomfördes genom intervjuer i både Sverige och Tyskland. Slutsatser: Slutsatser vi kan dra är att de svenska revisorerna tror att deras arbetsuppgifter kommer att utvecklas i riktning mot rådgivning, konsultation och punktinsatser. De svenska revisorerna tror att intressenter såsom kreditgivare, leverantörer, företag och Skatteverket, kommer att påverka hur deras framtida arbetsuppgifter kommer att se ut. / Titel: Auditors tasks - A qualitative study on auditor’s tasks expected development after the abolition of the audit requirement with parallels drawn to Germany Authors: Kaisa Bohman Anna-Karin Gunstad Advisor: Riitta Lehtisalo Seminar date: 2010-06-04 Institution: School of Sustainable Development of Society and Technology Course: Bachelor Thesis, 15 hp Examiner: Cecilia Lindh Keywords: Audit requirement, review, auditor, tasks, Germany The main issues: 1 November 2010 a new law in force relating to the abolition of the audit requirement in Sweden. The Swedish companies, can after this date, freely choose whether they want to audit or not. When the framework around the auditors change, they must change to adapt to the new ground rules to ensure that they stay as efficient and as effective as possible. Germany has in the current situation a system where smaller companies do not have to revise their accounts; it takes place entirely on a voluntary basis. Sweden and Germany has its roots in continental accounting tradition, whereas Germany can be regarded as a leading country of Sweden. Purpose: The purpose of this paper is to examine how auditors believe that their tasks will change after the abolition of the audit requirement. The aim is also to draw parallels with the German development of the tasks of auditors to examine whether it can provide a picture of the future Swedish development. We will identify stakeholders who are likely to influence the development of auditors' work. Method: The study is qualitative in nature in which interviews with auditors has been conducted to obtain a better understanding of the problem. This study was conducted through interviews in both Sweden and Germany. Conclusions: One conclusion we can draw is that the Swedish auditors believe that their work will evolve in the direction of advisory and consultancy services. Another conclusion we can draw is that the Swedish auditors believe that stakeholders such as creditors, suppliers, other businesses and the Treasury, will influence their future task.

The Swedish Road Administration (SRA) is responsible for maintenance of the state-run roads in Sweden. The SRA also has an overarching responsibility for the state of the environment in the road transport sector. The overall aim of this thesis is to examine the implementation of environmental requirements in SRA road maintenance contracts and to develop an improved model for the implementation of environmental requirements, making it easier for the SRA to establish an optimal contracting strategy for routine road maintenance. Using several qualitative methodologies, the thesis is mainly based on a content analysis of 18 tender documents, two case studies consisting of five cases and a questionnaire. The study shows that the SRA have stipulated environmental requirements in procurements of routine road maintenance since 1997. The formulation of the environmental requirements was initially carried out at the Regional Road Management Directorates. However, in the case of trucks and construction vehicles relevant organisations were given the opportunity to actively participate in the development of environmental requirements. The contractors in the study fulfil about three-quarters of the environmental requirements in the contracts. The main reasons for not complying with the environmental requirements are: i) absence of consultation with municipalities and competent authorities, and ii) inadequate communication of environmental requirements to subcontractors. The benefit to the environment of laying down environmental requirements for road maintenance is difficult to assess, due to unclear environmental requirements and the fact that the SRA does not systematically follow up the environmental requirements. The findings of the research indicate that the SRA have made a serious effort to integrate environmental aspects in their maintenance contracts through the use of environmental requirements. However, the SRA need to adopt a more systematic approach towards road maintenance contracts in order to make green procurement an effective tool for environmental adaptation of road maintenance. The thesis proposes an improved process for development, implementation and follow-up of environmental requirements. The proposed process can be summarised in five criteria that need to be fulfilled in order to achieve an environmentally efficient application of environmental requirements: i) the environmental requirements have to be based on legislation, environmental quality objectives, identified environmental problems and/or research, ii) environmental indicators and baselines have to be established in order to facilitate follow-up of compliance with the requirements, iii) the environmental requirements have to be stated clearly in order to limit misinterpretations and to facilitate follow-up, iv) the contractors have to develop working processes, routines and training based on the environmental requirements, v) routines for following-up compliance with the requirements and the environmental effectiveness need to be developed, and there has to be a feedback of the results. Furthermore, the purchasing function needs to be integrated with the implementation of the contracts. Although, having faced several problems during the introduction of environmental requirements, the SRA have managed to meet the main arguments that are used for justification of green procurement. However, if slightly changed, the process of green procurement has the potential of becoming an important tool in the work for enhancing the environmental performance of the SRA. / QC 20101012

Titel: Datum: 16/1-2009 Ämne/kurs: Företagsekonomi, C-uppsats i redovisning, 15 p Författare: Hanna Ekdahl, Gabriel Oktay, Tigran Zacharjan Handledare: Ann Wetterlind Dörner Bakgrund och problem: När banker lånar ut pengar tar de av de medel som kunder satt in på banken. För att skydda kunder måste banken ha en viss kapitaltäckning. På grund av behov av en mer anpassad riskkänslighet har nya kapitaltäckningsregler i form av Basel II tagits fram. Genom dessa regler samt ett internationellt anpassat regelverk vill vi undersöka hur banker värderar och hanterar sina lånefordringar. De frågeställningar som vi besvarar i uppsatsen är:  Hur värderar banker sina lånefordringar och hur hanteras de risker som en lånefordran för med sig?  Hur har Basel II bidragit till en bättre riskhantering av lånefordringar?  Är det skillnad nu när det råder lågkonjunktur? Syfte: Syftet med uppsatsen är att undersöka hur banker värderar och hanterar sina lånefordringar när Basel II har börjat gälla. Vi vill också ta reda på om det blir någon förändring under rådande lågkonjunktur. Metod: Genom tre semistrukturerade intervjuer har en kvalitativ undersökning genomförts. Intervjuerna som gjordes var med Handelsbanken, KPMG och Finansinspektionen. Valet av respondenter är baserade på att få en bred syn på våra frågeställningar. Slutsatser: Vid utgivning av ett lån är det återbetalningsförmågan som är det mest centrala. Beroende på hur det ekonomiska läget är i företaget som banken har utgivit en kredit till görs sedan en uppföljning av krediten med olika tidsintervall. En tätare uppföljning kan till exempel gälla utsatta branscher under lågkonjunkturen. I övrigt är det inte någon större förändring av hanteringen av lånefordringar under konjunkturnedgången. Om det finns ett behov av att skriva ned en lånefordran krävs ett objektivt belägg som är varaktigt. Ett tredje kriterium som måste uppfyllas är att banken ska riskera att förlora pengar. Lånefordran skrivs sedan ned med hänsyn till säkerhetens värde. Implementeringen av Basel II är inte klar ännu men förändringar har skett. Fler parametrar vägs in för att öka riskkänsligheten. Räntan har diversifierats och banker jobbar mot de avancerade verktygen som finns i regelverket. Krediter – En studie om hur banker hanterar och värderar sina lånefordringar / Title: Credits - a study about how banks handle and evaluates their loan requirements Date: 16/1-2009 Course: Business Economics, Candidate essay, major accounting, 15 p Authors: Hanna Ekdahl, Gabriel Oktay, Tigran Zacharjan Advisor: Ann Wetterlind Dörner Background and problem: When banks give out credits they take of the means that customers place in the bank. In order to protect customers, the bank has to have certain capital coverage. Because of the need of tailored tools that are more risk aware, new capital coverage rules in the form of Basel II have been developed. Through these rules and an international tailored legislation we want to examine how banks evaluate and handle their loan requirements. The questions that we answer in this essay are:  How do banks evaluate their loan requirements and how do they handle the risks that a loan requirement brings?  How has Basel II contributed to a better risk handling of loan requirements?  Is there any difference when we are experiencing recession? Purpose: The purpose with the essay is to examine how banks evaluates and handles their loan requirements when Basel II has begun to apply. We also want to examine the differences in a state of recession. Method: Through three semi-structured interviews, a qualitative survey has been implemented. The interviews has been addressed to Handelsbanken, KPMG and Finansinspektionen. The choice of respondents is based on the ambition of getting a broad view on our issues. Conclusions: The most central requirement during credit give outs is the repayment ability. Depending on how the economic situation is in the company that takes the credit, a follow-up with different intervals are done. A more frequent follow-up can for example concern exposed sectors during recession. In other respect, there is no bigger change of the handling of loan requirements during recession. If there is a need of writing down a loan the requirements are an objective proof that is permanent. A third criterion is that the bank is experiencing a risk of losing funds. Loan requirement is writhed down with regard of the security's value. The implementation of Basel II is yet not finished but already changes are taking form. More parameters are weighed in, in order to increase the risk sensitivity. The interest has been diversified and banks are working toward the more advanced tools that are in the legislation.

The amount of energy consumed during a tillage operation depends on three categories of parameters: (1) soil parameters (2) tool parameters and (3) operating parameters. Although many research works have been reported on the effects of those parameters on tillage energy, the exact number of affecting parameters and the contribution of each parameter in total energy requirement have not been specified. A study with the objectives of specifying energy consuming components and determining the amount of each component for a vertical narrow tool, particularly at high speeds of operation, was conducted in the soil bin facilities of the Department of Agricultural and Bioresource Engineering, University of Saskatchewan. <p>Based on studies by Blumel (1986) and Kushwaha and Linke (1996), four main energy consuming components were assumed: <p>(1) energy requirements associated with soil-tool interactions;<p>(2) energy requirements associated with interactions between tilled and fixed soil masses;<p>(3) energy requirements associated with soil deformation; and <p>(4) energy requirements associated with the acceleration of the tilled soil. <p> Energy requirement of a vertical narrow tool was calculated based on the draft requirement of the tool measured in the soil bin. The effects of three variables, moisture content, operating depth and forward speed, were studied at different levels: (1) moisture content at 14% and 20%; (2) depth at 40, 80, 120 and 160 mm; and (3) speed at 1, 8, 16 and 24 km h-1. Total energy requirement was divided into these four components based upon the procedure developed in the research. <p>Regression equations for different energy components were developed based on experimental data of two replicates and then validated by extra soil bin experiments conducted at same soil and tool but different operational conditions. The set up of energy components data in the model development showed good correlation with the available experimental data for all four components. Coefficients of all regression equations showed a first order energy-moisture content relationship best applicable to those equations of energy components. For the acceleration component, energy-depth relationship at all speed levels resulted in an equation which included first and second orders of depth. In contrast, if only two higher levels of speed were used in the regression model, the relationship between acceleration energy and depth resulted in the second order of depth. When experimental data of acceleration energy at 8, 16, and 24 km h-1 speeds were used in the regression equation, the acceleration energy-speed relationship resulted in both linear and quadratic relationships. It was concluded that for the tool and soil conditions used in the experiments, 8 km h-1 speed resulted in only linear relationship. On the other hand, 16 and 24 km h-1 speeds resulted in a quadratic relationship. Therefore, for all 3 speeds used in experiments, both linear and quadratic relationships were obtained. Considering that the tool was operating at high speeds, this research is expected to contribute valuable experimental data to the researchers working in the field of soil dynamics.

Lawrence Bonjour supported coherentism in the early period, but turns to foundationalism in the later period. In this paper I shall focus on two sides in relation to his epistemology. To understand his early and later positions, first, I shall explain his coherentism and foundationalism. Second, I shall consider what objections have been raised to each position. Thus we can evaluate why Bonjour abandoned his coherentism and why his foundationalism succeeds as a plausible theory for empirical justification.

En lagändring har gjorts i Sverige vars syfte är att små och medelstora företag har frivillig revision om de ligger under eller endast uppfyller ett av följande tre gränsvärden: (1) 3 miljoner kronor i nettoomsättning, (2) 1,5 miljoner kronor i balansomslutning eller (3) fler än tre anställda. Eftersom lagändringen är relativt ny, medför det att företag i dagsläget precis har avslutat eller är inne i en beslutsprocess angående den frivilliga revisionen. Beslutsfattande är något som ständigt pågår i alla former av organiserad mänsklig verksamhet och dagligen förekommer det i alla organisationer ett beslutsfattande både när det gäller rutinfrågor till mer komplexa beslut. Genom mänsklighetens historia har människan strävat efter att få kontroll över resultaten av sina beslut, öka förutsägbarheten samt minska riskerna. När beslut fattas i företag måste även hänsyn tas till en rad förhållanden som är direkt kopplat till den organisatoriska kontexten för handlandet. Syftet med denna uppsats är att undersöka hur och på vilka grunder företagen har fattat beslut vid valet av att anlita en revisor eller inte, samt analysera beslutsprocessen ur ett beslutsteoretiskt perspektiv. Följande problemformulering ligger till grund för denna studie: Vad kännetecknar ett företag som anser sig ha behov av revision trots att kravet på revision inte är tvingande? På vilka grunder är beslutet fattat? Undersökningen ska bidra till en djupare kunskap och förståelse om hur besluten fattats och hur beslutsprocessen gått till. Studien har en kvalitativ forskningsansats och bygger på telefonintervjuer med ett antal företag som står inför beslutet att välja mellan att anlita en revisor eller inte. I studien framkom det inga specifika kännetecken på de företag som ansåg att de hade behov av revision trots att kravet på revision inte längre är tvingande. Dock ansåg majoriteten att kostnaden för revision var mer värt än tiden det krävs för att kontinuerligt vara uppdaterad inom lagar, regler och praxis. Resultatet av undersökningen visar att den trygghet som revisionen ger är avgörande vid valet att behålla revisorn, eftersom den skapar bättre trovärdighet åt företaget inför kreditgivare och andra intressenter. Flertalet av respondenterna har gjort ett försök att agera och tänka rationellt då de beslutat efter vad de ansåg vara bäst för företagen. Studien visar även att respondenterna som var i en pågående beslutsprocess valde att rådfråga personer med kunskap om problemet för att därefter fatta ett kollektivt beslut. En sammanställning hur undersökningen kan se ut när alla respondenterna är klara med besluten tyder på ett resultat där 85 procent av deltagarna valt att behålla revision, 10 procent som väljer bort revision samt 5 procent av respondenterna som inte vet vilket beslut de ska fatta. / There has been a change in the law that allows small and medium-sized companies in Sweden to have voluntary audit if they are below or only exceed one of the following three limits: (1) 3 million in net sales, (2) 1, 5 million in total assets or (3) more than three employees. Since the change in the law about voluntary audit is relatively new, many companies are either in the middle of their decision-making process or have just made a decision. The process of making decision is a continuous process that every company faces every day, which regards every level of the organization. The main purpose of this paper is to analyze how and on what basis the companies have made a decision regarding the voluntary audit. The study will contribute to a deeper knowledge and understanding of how decisions are taken, in general, and how this particular decision about audit has been made. The questions this study aims to examine is: What characterizes a company that believes that they need an audit?  What basis is the decision made on?  The study has not shown any common and clear characteristics of the companies that decided that they need audit, however the majority of the researched companies thought that the cost of the audit was worth more than the time the organization needed to be updated on the new laws, rules and practices. The results of the research have shown that the safety audit gives is the most important factor when deciding whether to keep auditor or not. The reason for this is the fact that audit adds credibility and reliability in front of their creditors and other stakeholders.