The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

Background: In Sweden around 6500 women suffer each year from breast cancer and during lifetime every tenth women is affected. Mastectomy (removal of part of or the whole breast) is carried out mostly in purpose to remove malign tumours or in prophylactic purpose. The breast can be rebuilt through breast reconstruction. Method: The result analysis was based on nine articles. A Manifest content analysis was used and data from the articles where divided into themes and patterns, on the basis of these categories were created.

The aim of this study was to investigate how the process of implementing a quality management system for food safety was handled in four different food producing companies in Sweden. The aim was also to analyze what difficulties the companies face and the possibilities that arise when certified. Furthermore, the reason for implementation was discussed as well as the main expectations on the certificate. Implementing a quality management system is a good way of ensuring the quality and hygiene of the food production and it also increases the traceability of food products through the whole food chain. A food safety standard provides a method of preventing problems and crisis and it can also help to handle requirements from authorities, the market and others.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

The aim of this study was to describe peripheral vascular patients´experiences of quality of care in connection whith ambulatory care, and to identify if ambulatory treatment responded to patients´expectations..

Around 30,000 people in Sweden suffer stroke every year, out of which about 12,000 end up with language difficulties, aphasia. Behind every person with aphasia there are significant others whose lives are also affected. Studies of how aphasia affects the health of these people are few. The overall aim of the present study was to examine how significant others of people with aphasia perceive their life situation, and how their quality of life is affected by the illness of their partner. Spouses of people with aphasia were contacted through aphasia groups and the Swedish Aphasia Association.

The purpose of this thesis was to study how internal marketing affects service quality in the tourism industry. It was decided to conduct a case study on two hotels with summer seasonal employees. Pite Havsbad and Strand Hotell Borgholm were chosen as study objects. The case was based on interviews with the hotel manager at Pite Havsbad and the vice president at Strand Hotell Borgholm, who coordinates the internal marketing at the companies. The findings were that seasonal employees do not affect service quality much.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Birch is the dominant deciduous tree species in Sweden but only 16 % is found in pure birch stands. The majority of the birch (51 %) is to be found in conifer dominated stands. Swedish forest land comprises approximately of 23 % mixed stands and one problem is that for mixed stands there are few management recommendations. The underlying aim of this thesis was to study the management of mixed forest stands of spruce and birch to achieve good timber quality of birch. The study was based on a literature study and measurement in a field experiment launched in 1998 by the Swedish University of Agricultural Sciences (SLU).

This work is a quick look at the overall quality of the teaching program at Växjö University and how the program is viewed by the students, future teachers, who attend it. This work aims to deduce how Växjö University uses it's resources to improve the overall quality of the teaching program..

The purpose of this master's degree thesis was to develop an understanding of how hospital management, in the case studied, worked to achieve changes in an organization influenced by differing professional cultures. To gain insight into the conditions that may have contributed to nurses and physicians developing appropriate attitudes and behaviours, which may have affected the organization's ability to achieve the Swedish Quality Award 2012. A qualitative single case study was conducted at Karlskoga Hospital, with focus groups as well as individual depth interviews. The results of the case study showed the following conditions provided nurses and physicians the potential to develop appropriate attitudes and behaviours, which may have influenced the hospitals ability to achieve the Swedish Quality Award:  Responsibility and influence over the development processes.Participation in management teams and quality development groups as well as individual fields of responsibility.Training programs that have given insights and skills in quality management related to clinical practice.Nurses and physicians as key individuals gave legitimacy to development process, and served as management advisors.Collaboration between all kind of employees and responsibilities.Committed management.    .