Sänkningen av aktiekapitalkravet från 100 000 till 50 000 SEK den 1 april 2010, förverkligades för att förbättra de institutionella villkoren för de privata aktiebolagen och för att fungera som ett incitament till att öka småföretagande. Syftet med denna uppsats är att undersöka om de privata aktiebolagen har valt att lösgöra eller behålla sitt aktiekapital efter denna nya regel och varför. Dessutom ämnar studien att undersöka om det finns skillnader mellan de som väljer att minska eller att behålla sitt aktiekapital avseende bransch, ålder och omsättning. Studien baseras på en enkätundersökning som innefattar 212 respondenter. De resultat som denna undersökning kommer fram till är:  Att majoriteten av de privata aktiebolagen har valt att behålla sitt aktiekapital. Att anledningen bakom att behålla aktiekapitalet är att bevara företagets kreditvärdighet, att använda aktiekapitalet i verksamheten och för att proceduren med att sänka aktiekapitalet anses vara krångligt och tidskrävande. Framförallt anser inte dessa företag att en minskning av aktiekapitalet har någon större betydelse då det mesta av minskningen antingen försvinner i form av beskattning eller att mängden 50 000 SEK inte anses vara en väsentlig summa. Skillnaderna mellan de privata aktiebolagen utgörs endast av omsättningsvolym. För företag med omsättning över 3 000 000 SEK/år tenderar en minskning av aktiekapitalet att avta helt och förkommer bland företagen med mindre omsättning än 3 000 000 SEK/år.  Detta innebär att de privata aktiebolagen som ingår i studien inte upplever möjligheten till att sänka aktiekapitalet som en förbättring av de institutionella villkoren eller som ett incitament, där regeln inte alls anses ha någon inverkan för företagen. / The reduction of share capital requirement from 100 000 to 50 000 SEK, which was implemented April 1, 2010 to improve the institutional conditions for the private limited companies and to act as an incentive to increase small businesses. The purpose of this essay is to examine whether the private limited companies have chosen to reduce or maintain its share capital after this new rule and why. In addition, the study intends to investigate whether there are differences between those who have chosen to reduce or maintain its share capital regarding branch, age and revenue. The study is based on a survey involving 212 respondents. The results of this study are the following: The majority of the private limited companies have chosen to maintain their share capital. The reason behind keeping the share capital is to maintain the company’s credit rating, to use the share capital in their respective the business and because of the process of lowering the share capital is considered to be complex and time consuming. Above all, these companies do not consider a reduction of share capital having a greater significance when most of the reduction either disappear in the form of taxation or the amount of 50 000 SEK is not considered as a substantial amount.  The differences among the private limited companies consist only of revenue. For companies with revenue of more than 3 000 000 SEK/year, tends a reduction of share capital to subside completely and occurs among the companies with turnover less than 3 000 000 SEK/year. This means that the private limited companies do not perceive the possibility of lowering the share capital as an improvement of the institutional conditions or as an incentive where the reduction of share capital requirement is not considered to have any impact on businesses.

På grund av avskaffandet av revisionsplikten som började gälla den 1 november år 2010 kan idag små företag välja bort sin revision. 250 000 av Sveriges företag är enligt lag berättigade att själva välja vilka revisorstjänster de är i behov av samt i vilken omfattning. För att banker ska bevilja lån till små företag krävs det en säkerhet som speglar företagens förmåga att betala kommande räntor och amorteringar. Säkerheten ligger i granskade revisioner och när de blir frivilliga kan tillförlitligheten minska. Metoden som använts är kvalitativ och har utformats via personliga intervjuer med banker och revisionsbyråer. Syftet med studien är att beskriva effekten av avskaffandet av revisionsplikten på bankers utlåningsprocess till mindre företag. Frågeställning: •Är bankerna villiga att bevilja utlåning av krediter till små företag utan revisor? •Finns det någon information som kan ersätta reviderade räkenskaper? •Har långa relationer någon påverkan på bankers kreditbedömningsprocess? •Hur ser revisionsbyråerna på avskaffandet av revisionsplikten? Slutsatser: Majoriteten av bankerna är villiga att bevilja kredit till företag utan revision. Dock krävs fler beslutskriterier för att bedöma ett företags återbetalningsförmåga. Långa relationer mellan bank och kund kan underlätta kreditbedömningsprocessen och förkorta beslutstiden. Det finns ingen information som helt kan substituera reviderade räkenskaper men bokslutsrapporter och personliga möten mellan bank och låntagare kan generera alternativ information. Revisionsbyråerna ser positivt på avskaffandet och är inte oroliga för kommande effekter. / Due to the abolition of the audit requirement which took effect on November 1 st 2010 small businesses can today opt out of its audit. 250 000 of all Swedish companies are legally entitled to choose the auditor services they need and to what extent. For banks to extend credit to small businesses they require a security that reflects the companies’ ability to pay for future debt servicing. The security lies in audited accounts and when they become optional the reliability may reduce. The method used is qualitative and has been designed through personal interviews with banks and accounting firms. The purpose of this study is to describe the effect of the abolition of the audit requirement on bank lending process for small business. Question formulation: •Are the banks willing to grant loans of credit to small business without auditor? •Is there any information that can substitute for audited accounts? •Have long relationships any impact on banks’ credit assessment process? •What do the accounting firms think of the abolition of the audit requirement? Conclusions: The majority of banks are willing to extend credit to companies without audit. Nevertheless, more decision criteria are needed for assessing a company's ability to repay. Long-term relationships between banks and customers may facilitate the credit assessment process and shorten the decision time. There is no information that can completely substitute audited accounts but financial reporting and personal meetings between the bank and the borrower can generate alternative information. Audit offices welcome the removal and are not worried about future effects.

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.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test. Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute. Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests. We also want to investigate if there are between the industries any differences to fulfill the requirements. How have the industries fulfilled the requirements in IAS 36 p.134 in 2005 to 2010? Are there any differences between the industries way of following these requirements? Theory: The theories overall used in this study are: IAS 36 p.134, the IASB conceptual framework and goodwill. Method: This study has used a quantitative research design since the focus of this study has been on annual accounts and the theories have then been applied on the empirical data. Following this a content analysis was executed on the text material which is in itself of quantitative nature. The research design that has been used is case study of a multiple case design in which the industries are the two chosen cases. Conclusion: The conclusion of the study are precisely like previous studies in that companies don’t follow the disclosure requirements to satisfaction and that there is room for improvement. However it must be said that there have been an improvement in most of the points in IAS 36 p.134. A certain difference between the industries has also emerged. / Bakgrund: Goodwill har varit ett hett och omdebatterat ämne under en längre tid. Forskare har diskuterat hur goodwill ska redovisas men har inte kommit fram till någon lösning. År 2005 kom IFRS standarder som innebar att goodwill ska genomgå en årlig nedskrivningsprövning istället för att skrivas av årligen. Problemformulering: För att det ska undvikas att företag redovisar och värderar goodwill olika har det bland annat uppkommit upplysningskrav, som ska lämnas i de finansiella rapporterna vid nedskrivningsprövningar. Uppenbarligen finns det fortfarande problem kring hur företag redovisar detta och det finns flera undersökningar som behandlar ämnesområdet. Dock har ingen tidigare undersökt hur det kan vara i två olika branscher, vilket gör att denna studie var intressant att genomföra. Syfte/frågeställningar: Syftet med denna uppsats är att undersöka hur företagen inom branscherna dagligvaror samt hälsovård förhåller sig till upplysningskraven för goodwill vid nedskrivningsprövningarna. Vidare vill vi undersöka om det finns några skillnader mellan branschernas sätt att uppfylla kraven. Hur har företagen i branscherna uppfyllt kraven kring goodwill mellan åren 2005-2010 som återfinns i IAS 36 punkt 134? Finns det några skillnader mellan branschernas sätt att följa dessa krav?  Teori: De övergripande teorier som använts i denna undersökning är; IAS 36 p.134, IASB: s föreställningsram samt goodwill. Metod: I denna studie har ett det använts en kvantitativ forskningsstrategi då studien lagt fokus på årsredovisningar och att teorierna sedan har applicerats på empirisk data. Sedan genomfördes en innehållsanalys av textmaterialet vilket är en metod av kvantitativ art. Den forskningsdesign som använts är en fallstudie av flerfallsdesign med branscherna som fallen. Slutsats: Slutsatsen av denna undersökning är precis som tidigare forskning att företagen inte följer upplysningskraven fullt ut och att det därmed finns utrymme för förbättring. Dock ska det sägas att det skett en förbättring i de flesta av punkterna i IAS 36 punkt 134. Det har även framkommit att det finns en viss skillnad mellan branscherna.

No description available.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider’s perspective and small business perspective and then make an overall assessment. Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles. Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit. Lenders argue that small businesses will retain the auditor of the company, because it will help them when granting credit. Creditors reveal that alternative internal methods prevail over revised reports approved by an auditor. However, small businesses reevaluate the function of the revised financial information. Small businesses welcomed the abolition of the audit requirement in the introductory phase, because it provides more flexibility of their resources. Suggestions for future research: Our proposal for further research is to investigate the Swedish market's capacity to raise the levels of the requirements, and examine which companies will be effected. Also to clarify what level the limit should be and examine the impact on lending to small business with such a change. Contribution of the thesis: The thesis will give an idea of how small businesses perceive the abolition of the audit requirement and how it will affect the lenders' review and decision making in the case of loans to small businesses. The thesis is primarily aimed towards auditors, lenders and small businesses. / Syfte: Syftet med uppsatsen är att undersöka och analysera de tidiga effekter som kan tänkas uppstå mellan småföretagare och kreditgivare i samband med att redovisningsplikten avskaffats. Genom den insamlade empirin klarlägga effekterna ur kreditgivarnas samt småföretagsperspektiv för att sedan göra en samlad bedömning. Metod: Författarna har använt sig av både primär och sekundär data för att uppnå uppsatsens syfte. Primär data i form av intervjuer, sekundär data i form av tidigare uppsatser och artiklar. Sammanfattning: Bankerna har inte förberett sig för förändringen i samband med avskaffandet av revisonsplikten. Kreditgivarna ser återbetalningsförmågan som den viktigaste aspekten vid kreditgivning. Kreditgivarna vill argumentera för att småföretagarna ska behålla revisorn i företaget, eftersom det underlättar deras arbete vid kreditgivning. Kreditgivarna upplyser att alternativa interna metoder väger tyngre vid en kreditbedömning än reviderade rapporter godkänd av en revisor. Parallellt som småföretagarna omvärderar självaste funktionen av reviderad ekonomisk information. Småföretagarna ser positivt på avskaffandet av revisionsplikten i introduktionsfasen, eftersom de skapar flexibilitet i deras resurser.       Förslag till forskning: Vårt förslag till vidare forskning är att undersöka den svenska marknadens förmåga att höja gränsvärdena för företagen, samt undersöka vilka företag som kommer att bli berörda. Klargöra till vilken nivå gränsvärdena bör anpassas och undersöka effekterna på utlåning till småföretag vid en sådan förändring. Uppsatsens bidra: Uppsatsen kommer att stärka uppfattning om hur småföretag förhåller sig till avskaffandet av revisionsplikten, samt hur det påverkar långivarnas utvärdering och beslutsfattande i samband med lån till småföretag. Den riktar sig främst till revisorer, kreditgivare och småföretag.

Structured technique is the traditional and the popular systems analysis and design language. With the rapid progress and development of information technology, embedded systems have penetrated into most of the equipments which we used daily. Over the past few years a considerable effort has been made in modeling the platform independent model (PIM) for business information systems. However, the detailed guideline for modeling the PIM of embedded systems is lacking. This study proposed a PIM modeling methodology with structured technique for embedded systems. The structured modeling process is consisted of three parts: requirement modeling, process modeling and module modeling. For each part, its modeling tool, modeling processes and rules are provided. The research methodology is articulated using the design science research methodology. A usability evaluation is performed to demonstrate its applicability with a real-world embedded system case. The evaluation results indicated that with this proposed method, the system developer can easily and effectively analyze and design the embedded systems with structured technique.

Studies of Dendrobium Sea Mary ‘Snow King’ investigated the effect of nutrient termination (1 Aug., 1 Sept., or 1 Oct.) and reapplication [at the beginning, in the middle, immediately after, or 2 weeks after (relative to cooling), or no nutrient reapplication] on growth and flowering, quantified cooling requirements (10, 13, 15, or 18 °C for 2 to 6 weeks) for flowering, and determined optimum nutrient termination (on the three above dates) and nutrient rate (0.33, 0.67, or 1.33 g•L-1 15N-2.3P-12.9K) for producing single-node cuttings. Regardless of reapplication stages, nutrient termination on 1 Oct. caused taller plants with more nodes, more leaves, more flowering nodes, more total flowers, and fewer aborted flowers than those being terminated earlier. Only buds protruding above 2 mm from pseudobulb surface showed differentiated floral structures. Plants with 1 Aug. nutrient termination had larger flower primordia than those with 1 Oct., indicating flower differentiated earlier or faster with an earlier nutrient termination. No reversion of reproductive to vegetative buds arose due to either late nutrient termination or resumption of nutrients during cooling. Interactions between temperature and cooling duration were significant on time required for anthesis and full flowering, recorded from either beginning or completion of cooling, average flower number per flowering node, and flower diameter. Increasing cooling duration from 2 to 6 weeks led plants to reach anthesis and full flowering faster after cooling; however, the increasing cooling duration actually extended total time for producing flowering crops. Increasing temperature from 10 to 15 °C accelerated flowering after cooling. Plants had more flowering nodes and total flowers when cooled at 10 to 15 °C than at 18 °C. The results suggest that 3 weeks of cooling at 13 or 15 °C produce quality flowering plants that require less time to reach flowering. Plants fertilized at 0.67 or 1.33 g•L-1 were taller with 18% more nodes and more leaves than those receiving 0.33 g•L-1. Increasing nutrient rate with prolonged supply to the plants caused more single-node cuttings to grow into vegetative shoots for propagation, fewer cuttings to transition to flowering nodes, and less flower abortion to occur.

This thesis presents a preliminary goal oriented modeling of situation awareness in a command and control system. Tropos, an agent oriented software development methodology, has been used for modeling. Use of Tropos allows us to represent, at the knowledge level, the Command and Control actors along with their goals and interdependencies. Through refinement we aim to derive an architectural design for the Situation Awareness component of an Air Defense Command and Control system. This work suggests that goal oriented methodologies can be successfully used in the modeling of the complex systems at the requirement analysis phase. By analyzing dependencies between Command and Control entities, it should be possible to improve the modularity of the Command and Control system architecture.

No description available.