On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Sweden has long been nonaligned in peace with the aim to remain neutral in the event of an outbreak of war. Building confidence for this neutrality was important for Sweden during the Cold War. This placed high demands on the Swedish Navy to detect and repel violations of Swedish territorial waters. The archives, which contain the secret reports on the violations that occurred during the 1960s, have recently been opened up.The purpose of this essay is to study how the incidents that took place in Swedish territorial waters in the 1960s were managed and to examine if the handling of them was different depending on whether they were caused by the east or west side. Furthermore, the aim is also to try to categorize and interpret these measures from the two pairs of concepts of deterrence and reassurance and integration and screening.In making it possible to answer the questions, all the reports - 66 altogether - which refers to the incidents which occurred during the years 1962 through 1969, have been studied.

Several studies show that the clinical reality in psychiatric care does not correspond to the demand of consumer participation from a variety of policy documents that has been produced recently. Studies also show that there is a lot to do in improving, patients with sever mental illness, becoming more involved in their own care. The nurse has a central role in this work. The Norwegian nursing theorist Jan-Ka?re Hummelvolls holistic, existentialistic model for psychiatric nursing were used as theoretical ground.The aim of this study was to examine how nurses in psychiatric outpatient units, caring for patients with psychotic disorders, experiences consumer participation.Qualitative phenomenological method was used.

In article 1.2 c) EC regulation 852/2004 it says that the regulation is not applicable to producers who directly supply small quantities of primary products to the final consumer or to the local retailers who in their turn directly supply the final consumer. An almost identical regulation can be found in article 1.3 c) EC regulation 853/2004. The supply by a primary producer of small quantities of primary products, of animal origin or not, are consequently excepted from these two hygiene regulations. In article 1.3 EC regulation 852/2004 and article 1.4 EC regulation 853/2004 it says that the member states are to establish national rules in their national legislation as to the regulation of exception for small quantities. The aim of this study was to investigate the handling of small quantities of primary products distributed locally in Sweden but also the handling of these products in other countries.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

'Hir in the box' is a study about the gender perspective in packaging design and how it is today. The study deals with the product category razors, for both women and men, to examine and compare products with the same function but with different designs. Based on an analysis of how packages are designed for different sexes, information should be given on how gender-neutral packaging can be designed and used in the future to reach the market. The purpose of the study is also to contribute to future research on the subject. To fulfill the purpose of this study, nuanced and in-depth data is collected by means of a small-N-study and a qualitative study in the form of open group interviews where the survey units are reviewed and discussed.

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

Saab Aerosystems have had one dominating product, JAS 39 Gripen, and one dominating customer, FMV, for a long time. The operations management system at Aerosystems is adjusted for development of Gripen and as the business unit is trying to enter new markets with other products and customer the operations needs to be adjusted to fit the development and manufacturing of these products as well.The purpose of the master thesis has been to investigate how Aerosystems is managing requirements on operations from external customers and how to make improvements within this area. The aim has been to carry out a situation analysis to identify where improvements are possible and then produce proposals for improvements through studies of literature and other business units. The thesis also include a study of knowledge transfer within the business unit to investigate how this can be applied to improve the managing of requirement on the operations.An extensive interview study has been carried out in which interviews mainly have been conducted with employees at Aerosystems, but also at Saab Avitronics and Saab Aerostructures. The reason why these business units have been examined is because they have carried out a large number of successful businesses with external customers, which also are potential customers for Aerosystems in the future.The interviews have been analysed to identify strengths, weaknesses, opportunities and threats with the present way of working.

The Swedish cooperative Lantmännen Ekonomiska Förening has initiated a project labelled "Operation Blåljus" that includes an extensive program for closing down elevators. The number of elevators will be reduced from 92 to approximately 15 after harvest of 2007. The objective of Blåljus is to increase the price of grain with 10 öre/kg. A project has been initiated at the Lantmännen Grain division where the purpose is to provide the farmers with support in their decisions and practical advice how they can load a 35 ton grain truck on 30 minutes. The result from the project will serve as a support system to the farmer in his ambition to achieve cost efficient systems to load a truck with grain on the farm.

I denna uppsats vill vi skapa förståelse för Executive Coachings påverkan på handling och interaktion i organisationers implementeringsprocesser, det vill säga verksamhetsstyrning. Studien är utförd ur ett aktörsperspektiv och behandlar fem coachade chefers upplevelse och syn på hur coachningsprocessen påverkat den egna organisationens styrningsprocess. I studien behandlar vi grunderna för handling och interaktion, kommunikation, dominans och sanktioner. Executive Coaching förväntas utveckla förståelse för interaktiva processer och hur individen och gruppen påverkas i dessa. Studien resultat motsvarar det förväntade utfallet hos den coachade ledaren.

The author?s common interest for healthy employees, brought reasonto study how line managers can manage and develop this withsupport from HR. Previous research highlights that knowledge ofhow health is promoted is missing. Line managers have a key role inworking with contributors´ health. The aim of the study is toinvestigate how managers are working for the well-being ofemployees and which aid dedicated to line managers from the HRfunction, and how support and the work with employees? health canbe developed.

This pre-study investigates the possibility of U-value measurements through an acoustic method. A hypothesis about an acoustic model built on acoustic theories combined with U-value theories is presented to answer the questions: ? Can U-value theory be combined with acoustic theories? ? Can the coefficient of heat be affirmed trough an acoustic measurement? The idea for this dissertation begun with a logical idea in mathematical similarity, between the coefficient of heat transmission units and sound intensity units. The U-value theory is based on assumptions such as initial resistance for inner walls and initial resistance for outer walls. The resistance in the material is interpreted through sound intensity theory. The argument is built upon mass law theory, which means if the frequency or thickness of the material layer doubles it implies an increase of sound reduction by 6 dB.

This work studied the information flow and information handling among different parties. The study focused on how educational materials on national tests from The Swedish National Agency for Education is managed by school principals and teachers and how the information is passed on to students. The data material was based on observations and interviews at two different high schools. Six teachers and their classes and principals participated in the study. The Agency was also interviewed.

This essay seeks to analyze the consequences of modern information and communication technology for collective action within the framework of social movements. With references to the protests in Seattle 1999, the essay argues that the emergence of distributed collective action is closely related to the use of technology, for example cell phones and Internet. This distributed collective action can be characterized by its decentralized and self-organizing features, forming a global pattern emerging from local interactions. Whereas contemporary theories of collective action can be ´stretched´ to fit these aspects, they lack analytical tools to describe and analyze such systems. Further, their rejection of classical crowd theory is problematic, since it contains valuable insights.

The title Urban furniture for young people reveals that this paper handles two central phenomenon in landscape architecture; the form and content of the urban spaces, respectively the users and their need for an appropriate outdoor environment in the city. In this paper youth is referred to as 15-18 year olds and the paper is based on theories of their physical use of the city?s outdoor environment. Urban furniture refers to equipment and components in the public room which becomes furniture when people takes them in to claim and gives them a meaning and a function that is useful for the moment. The starting point is that the users, in this case youths, defi nes urban furniture as something signifi cantly more than traditional park furniture, bicycle racks and waste baskets. This paper aims to investigate how the city?s furniture can be developed to meet the youths need to see each other, move and make their marks in the public room. The theories about how youths uses the city are presented in the Theory chapter.