Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Many sources point to the same conclusion; throughout the history the research sphere, mass media, governmental industry policies and public life in common have not paid the same attention to medium-sized companies as to small, new or large companies in Sweden. Yet, there are some researchers claiming the need for the medium-sized companies to grow, becoming tomorrow?s Swedish new large companies. Hence, the need for understanding the specific growth conditions of the medium-sized companies are definitely clear. This study aims firstly to identify whether there are specific requirements and obstacles for growth in connection to being a medium-sized company.

The purpose of this paper is to investigate possible reasons Sweden might have had to motivate the start and end of its nuclear program during the Cold war. This investigation will be conducted using a qualitative research method and making a comparison between the theories realism and liberalism?s ability to explain the decisions. The question this paper is based upon is as follows: Can Sweden?s creating and shutting down of a nuclear weapons program during the Cold war be explained by the international events and actions that were taking place during this time period? The result consists of liberalism pointing out several failures on the international level that might explain the cynical decision from Sweden to create the nuclear weapons. Realism considers the decision to make perfect sense at this point in time, to protect Sweden on the anarchy that was going on at that time according to this theory.The ending of the nuclear weapons program is being explained largely by the rise of the MAD-concept which renders the acute need of nuclear weapons in Sweden void.  Liberalism on the other hand considers this a logic step due to the better established UN that is playing a larger role now than in the 1940s. In conclusion, realism does a better job explaining the start of the nuclear weapons program, while liberalism explains the end of it more efficiently. The contribution this thesis has to the research of political science can be seen mainly in three areas.

The purpose of our study is to examine whether social welfare secretaries experience obstacles in work to do their tasks in a way that they, from their own values, thinks is right. And if so, what are the reactions and what strategies do they use to manage this. The study is based on a qualitative method. The data consist of interviews, with five social welfare secretaries, which all work in southern Sweden. The social welfare secretaries both work at a children- and youth department and at a social allowance department.

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

In large organizations one can often find middle managers at several different levels within a company. Middle managers regularly experience their positions as complicated as they have both superiors as well as subordinates? to please. We have chosen to refer to this problem as ?the middle-management dilemma?.

This study demonstrates that there is variety of treatment interventions for children exposed to intimate violence. These interventions are differentiated in design but a common ground for them all is that they strive to provide a chance for children exposed to intimate violence, to be able to speak about and process their feelings and violent experiences. The study?s aim is to, with a qualitative approach, seek understanding for the different actors who practice social work, see upon their task in the treatment interventions that are provided for children exposed to intimate partner violence. The study is based on mapping the existing treatment interventions for previously mentioned target group, in Malmö.

Our purpose in this paper is to examine if there is any profitability for a company with a factory in the timber industry to invest in a combined heat and power, CHP. Based on analysis and the results that the paper generates, we will give Derome AB a suggestion on how it is a profitable investment or not to installing in a CHP.By investing in a CHP plant, you can get a high efficiency, which means that companies can use their resources more effectively. The Swedish wood industry has by-products of production that can be used for combustion in their boiler which is an advantage.The essay is a qualitative study where we have a case company, Derome AB. In this company, we interviewed two employees who have knowledge in the study. They have helped us to provide information and data about their business.We chose to use the pay-off- and the net present value method, NPV, to see if there are profitable advantages for the investment.

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

Introduction: To become acute ill and to be forced to seek treatment involves a difficult but also a vulnerable time for the individual. This acquires a good relationship between the nurse and the patient. At a surgical emergency ward patients with different diagnoses and trauma are treated. What distinguishes this specific type of ward is that care often occurs in a rapid rate and as a patient the environment may be experienced as stressed. The relationship with the nurse at the ward establishes a foundation for how the patient experiences the health care.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The aim of this study was to develop a simple model for calculating stock costs for bio fuel at Billerud Karlsborg and subsequently recommending a suitable stock level of bio fuel. The stock components considered in the model are GROT (branches and tops), bark, dry wood chips, raw wood chips from barking and sawdust. The calculations are based on a probability distribution of historical deviations between ordered and delivered volumes. The model presents two different ways to manage the supply in case of irregular deliveries. The first way is to stock enough volume to cover the deviations and the second way is to compensate with a quick purchase from the spot market (at extra high purchase prices).

The Swedish Aviation Safety Authority has decided to standardise a classification system for reporting deviations found in inspections. The purpose of a classification system is that similar deviations always should be reported in the same way since this will enable better decisions regarding different risk areas. The inspectors are therefore constrained to use a standardised classification system and are not free to use their own words when reporting deviations. A hierarchal classification system with predefined phrases is in aviation referred to as taxonomy. Taxonomy is already in use when reporting accidents and incidents but not when reporting deviations found in inspections.

Previous research and patient complaints to the Swedish Patient Support Committee shows that there is a lack of substance in the patient-nurse relationship. This may suggest that it can be difficult for health care to live up to health-care law which requires it to be of good quality, based on dignity and respect and designed so that the patient is an active participant and can make their own decisions when it comes to their health care. For a better understanding of what a dignified patient-nurse relationship is, this study aims to clarify what the patient values as good patient-nurse relationship and describe how they have experienced the patient-nurse relationship during their stay at an emergency care department. The study is a descriptive cross-sectional study with a quantitative approach, where the population consisted of patients who were cared for at an emergency care department in the County of Västmanland, Sweden during 2007. The sample consisted of 93 patients which were asked to answer a questionnaire.

This study was conducted on behalf of SCA forest AB, Västerbottens forest administration. Timber procurement from non-industrial private forest owners has become an increasingly important part of SCA:s wood supply. The objectives of this study was to report the current forest conditions in the private forests in the county of Västerbotten, analyse the potential for procurement of wood from private forest owners, and provide a basis for decisions on future strategies for timber procurement from private owners.Material and data have been collected from different sources, mainly from Swedish National Forest Inventory and SKA-VB08. This material was the basis for the analysis and calculations performed with the Heureka application PlanWise. This study area was divided into six different analytical areas (Coastal south, Coastal middle, Lycksele, Inland south, Inland north, Skellefteå), where each area of analysis is represented by a number of municipalities.In this study, two scenarios were specified; one describing the current forest management with current harvesting levels and the effects of these assumptions, the second to illuminate what potential there is for future timber harvesting.