IAS 14 - Segment Reporting; The Requirements and Implementation

The principal aim of this study is to clarify the requirements of segment reporting and compare the requirements with the actual! implementation on different business lines. The empirical part was concluded by interviewing randomly selected companies that are publicly listed on the Helsinki Exchanges. The theoretical part of the study (chapters 2 and 3) will give basic information about shifting to IAS -standards and the requirements of IAS -standards. In order to meet the principal aim, a pre-empiric research was conducted by studying the annual accounts (year 2002) of randomly selected companies that already follow the IAS -standards of reporting. The companies in the pre-empiric research consist of both domestic and foreign companies. The aim of the pre-empiric study was to give a basis for the interview process on the empiric part of the study. The study indicates that implementing segment reporting has not brought any major concerns or problems. This is due to the fact that most companies that were examined - being publicly listed companies - have traditionally had a clear division between their geographical and commercial segments, and also been obliged to give reports according to these segments. In case of changes in corporate structure, shifting on new lines of businesses or downsizing of operations, the problems in reporting according to IAS -standards, may arise. Such changes will also require changes on information systems, providing the essential information for segment reporting. According to this study, most companies choose the commercial segment as their primary segment for reporting. The pre-empiric study indicates, that most of the companies already following the IAS -standards, still have a lot of improvement to do, in order to meet all the IAS requirements.

A Communication Middleware Quality Enhancement with Qt Framework

In this thesis, a Peer-to-Peer communication middleware for mobile environment is developed using the Qt framework and the Qt Mobility extension. The Peer-to-Peer middleware – called as PeerHood – is for service sharing in network neighborhood. In addition, the PeerHood enables service connectivity and device monitoring functionalities. The concept of the PeerHood is already available in native C++ implementation on Linux platform using services from the platform. In this work, the PeerHood concept is remade to be based on use of the Qt framework. The objective of the new solution is to increase PeerHood quality with using functionalities from the Qt framework and the Qt Mobility extension. Furthermore, by using the Qt framework, the PeerHood middleware can be implemented to be portable cross-platform middleware. The quality of the new PeerHood implementation is evaluated with defined quality factors and compared with the existing PeerHood. Reliability, CPU usage, memory usage and static code analysis metrics are used in evaluation. The new PeerHood is shown to be more reliable and flexible that the existing one.

Applying Qt to programming courses

Työn tavoitteena on sovittaa Qt opetussuunnitelmaan. Työ sisältää Qt:n lyhyen historian sekä katsauksen sen nykytilaan. Nykytilakatsaus sisältää kolme näkökulmaa: miten ja missä Qt:ta voidaan käyttää, sekä sen käyttötarkoitukset teollisuudessa ja opetuksessa. Työn tuloksena syntyy luentodemonstraatiota varten pieni ohjelma, joka on luotu C++:n ja Qt Designerin avulla ja käyttää olennaisia käyttöliittymäkirjaston olioita. Toisena tuotteena työssä syntyy luonnos Lappeenrannan Teknillisen Yliopiston ohjelmointikursseista, joissa Qt:ta voitaisiin käyttää avustamaan opiskelijoita näkemään, miten graafinen ohjelma luodaan sekä valmentaa heitä ymmärtämään viitekehyksien ja graafisten kirjastojen tuomat edut.