The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

Orsa Besparingsskog has an aim to take nature considerations in relation to the harvested volume and area of the annual felling. Around 15 percent of the acreage and 10 percent of the volume should be set aside. It is important to keep close to those figures to avoid future negative effects on the long-term harvesting planning. The purpose of this study was to use laser scanning data to estimate those proportions. The result showed that the proportion of conservation considerations in the ten selected objects in the study was significantly higher than the target of 15 percent of the acreage and 10 percent of the volume. The result showed a setting aside of 19 percent of the acreage and 17 percent of the volume.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

The purpose of this report is to investigate teachers views of whether pupils with Asperger Syndrome, autistic symptoms or ADHD shall go in ordinary classes or special groups. The study tells you about what difficulties these pupils often have, what adjustments they need in their schoolsituation and the positive and negative effects of joining a special group.A teacher for special needs, two teachers in special groups and two teachers in ordinary classes have been intervjued and earlier made researches have been studied.The conclusions of this study are that the decision of whether a pupil shall go in a normal class or a special group must be made individually. Most pupils who are capable to profit from the training in a normal class and pass their examination, shall go in a normal class. The greater part of the recommended adjustments are possible to do in a normal class. But it requires more resourses and teachers with better knowledges about theese handicaps..

The concept of sustainable development has been pervasive in recent years and many organizations choose to implement sustainability and adapt their activities accordingly. The purpose of this study have been to explore how a collaboration on the use of waste materials may look to analyze what influences cooperation. A case study has been carried out examining a Swedish state regional project aimed at creating partnerships between actors and utilizing textile waste with the help of design. The study was conducted using qualitative methods and the collection of data has been done through interviews and by examining documents. The results show that there are seven key factors that affect cooperation: expectations, commitment, internal communication, a strong non-profit actor, individual treatment, personal networks and the diversity of actors.

News value is an essential part of which event media chooses to report about. Political events consider to bee news with potentional large value. Media has an enormous power and possibility to create news and construct there own reality and where the readers is given a false expression of what really happened. Today the media must show profit and that indirect affects how the media choose to describe political events. In the Kenya case is it therefore possible to draw the conclusion that the two news paper has different construction of the political event in Kenya.

The aim of this essay is to try to find the differences and similarities of two public librariesin the town of Kristinehamn and the rural community of Vara during the year 1994. Especiallyinteresting was if the different political traditions of the two communities -left wing majorityin Kristinehamn and right wing in Vara- have influenced the forming of the public libraries.The comparison contains accounts from the annual reports produced by the libraries between1987 and 1994, a more thorough study of the activities and interviews with decision makers in1994. The interview with the decision makers indicates that there is a distinct difference betweenthe librarians and the rest of the informants, this distinction shows, that in a tight budgetsituation the librarians prefer not to cut down on staff while the other informants actuallyfavour to make cuts on the procedures handled by the librarians. The general opinionthough, is that they all agree that the role of the public libraries is to defend democratic rights.The final conclusion is that the material of this essay supports the opinion that the idea ofpublic libraries is stronger than the political differences in Vara and Kristinehamn..

This paper illustrates the working conditions at the copper factory in Åtvidaberg during 1800-1890 from different views. The highest salary was given to the building contractor. Thereafter came in order the rust turners, the garmaker, the melter, the ore booker, the factory supervisor and the garmaker hand. Also the rest of the working conditions for different employees might differ from each other in this order. The mine workers generally earned a little less than the other workers at the factory, and especially the workers in the Bersbo mine.

This thesis is part of the evaluation of a development project in Serbia, where cooperativeshave been formed in order to make the members support themselves trough organic farming.The purpose of the paper has been to find out if the goal of making the current members andpotential new members able to support themselves on what the cooperatives produce, hasbeen reached. The goal is to be considered as partly fulfilled; according to the last annualreport from Odraz, ?the registered cooperatives have become fully functional and stable andthey have started making some modest profit.???the majority of the beneficiaries think thatthey are self-reliant??. In order to find out what is required in order to fulfil the establishedgoal entirely, (for example there are no reports of that new members have been recruited, andthe fact that most, not all, current members of the cooperatives (the beneficiaries) say thatthey are supplied from what the cooperatives produce), I have tried to identify the conditionswhich the cooperatives operate under. The basis of the paper consists of a literature review,interviews with the directors of the cooperatives, a questionnaire dealing with the businessenvironment and various external sources in Serbia..

During the last decades the questions about environment and social ethics, so called Corporate Social Responsibility (CSR), have increased in importance. It is in the business world highly important for the corporations to show the public that the company care about these questions. A common approach nowadays is to outsource productions to other countries resulting in that suppliers have a great part of the work with CSR. CSR as a trend is a rather new phenomenon, and therefore interesting to see how the corporations handle these questions and how the approach looks like. The purpose with this study is to show how corporations which are recommended by CSR organizations for their handling regarding these questions approach CSR and how the work look like in the supply chain.

Vätternrundan is an annual sporting event that takes place in the Swedish town Motala since 1966. It is one of the world largest recreational bicycle rides and attracts over 20 000 participants each year. This study focuses on event effects and how an event can be of value within the principles of place marketing. Within this study five representatives were interviewed with semi-structured interviews.The results show that the representatives describe Vätternrundan as a positive event which mostly generates positive effects for the city itself and for the people living and working there. The effects consist of the events ability to create awareness of the place, the possibility to extend the tourism season and several social effects like solidarity and interaction.The result also shows that Vätternrundan is a well-known brand and because of this it can be used as an advantage in place marketing.

In order to become even more competitive, a partnering with other niche players is essential in achieving a competitive advantage and it enables opportunities for reintermediation. From an intermediate perspective, there are great possibilities for those who become content coordinators to enter the market. By becoming a bundler of services and products, the content coordinators will become the actors that will capture the most profit in the value web. The value creating drivers that have been identified in the business landscape of intermediates concern owning the content or owning the customer relationship. We find the possibilities of an intermediate actor, such as a content coordinator to achieve competitive advantage through strategic fit is subject to the context and the ability of creating more innovative and co-creative distribution systems.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

These days, schools are obliged by the law to prepare an annual plan for the prevention of bullying and degrading treatment. The purpose of my work is to investigate the 2 schools efforts to prevent bullying and abuse and how they live up to legal standards. But I have also examined how students in school are experiencing anti-bullying work in their school. I have also examined how much funding schools put on to prevent bullying I school. In this study, I have done interviews with school principals and students to have a clear picture about the school?s anti-bullying work.