Samarbetet mellan IASB och FASB med att ta fram en enhetlig redovisningsstandard för företagsförvärv har pågått några år. Den andra fasen av samarbetet har resulterat i förslaget Business Combinations fas II. I denna undersökning tas fasta på de mest omdiskuterade förändringarna som förslaget medför jämfört med nuvarande IFRS 3 Business Combinations. Studien belyser förändringarnas påverkan på balans- och resultatrapporten och huruvida de finansiella rapporterna kommer att ge bättre information till intressenterna tack vare förslaget. En av de mest diskuterade förändringarna i förslaget är tillämpningen av full goodwillredovisning, som blir resultatet av att ett striktare enhetsperspektiv anläggs.

Given that the oil prices have risen and the environmental regulations has become more stringent, the interest in operating efficiency has increased. The project has investigated the possibility of producing electricity from waste heat generated in the diesel process. One technique to utilize and convert energy into electricity is the ORC (Organic Rankine Cycle). This process is based on the Rankine process (the steam process), the difference from the traditional Rankine process is that instead of water as a working medium, an organic substance is used. The main component used in the process is a evaporator, a turbine, a condenser and a pump.

Introduction:Corporate limits becoming more diffuse due to the globalization taking place and requirements for analytical strategies are becoming more fundamental parts of organizations. Business Intelligence systems are hot and not without reason, today's world is spinning faster and with a flow of information that is constantly increasing Business Intelligence promises to introduce a support that will render a better decision-making, something that everyone wants.Problem Discussion:The local government business has today demands from the Swedish School-inspection to analyze and create adequate target images to the school and students meet curriculum goals and guidelines. Therefore, local government activities has increasingly begun to implement Business Intelligence tools, with the purpose to facilitate strategic and operational decisions were the result plays an increasing role in today's society.Purpose:This study evaluates how the analysis tool Qlikview fulfills the function of monitoring and controlling the improved student achievement in public schools.Method:The evaluation has been conducted qualitative interviews with staffs that have leadership positions in each municipality and management and possess a deep knowledge of the analysis tool and its processes.Conclusion:The evaluation has shown positive effects on the monitoring and control of student performance through better control of school operations..

Title: Bottleneck management through materials administration Course:  4FE05EAuthors:  Mikael Karlsson and Johannes Mueller  Examiner: Helena ForslundKey words:  Bottleneck management, material management, process description, timber, proceduresPurpose:   The objective of this study is divided into three parts, all three parts of the purpose aim for the same goal. Namely, to improve the material management so that this enables the bottleneck in the planing mill to keep a continuous  flow, and thereby minimizing the risk for production stops at LB-Hus.  Part.  1:  Identify  and  analyze the material management  connected to  the planing mill  in order to identify problem areas.Part.2:  Identify  improvement potential  in the material management connected to the planing mill.  Part.3: Suggest improvements in the material management connected to the planing mill. Theoretical framework: Process mapping, inventory accounting, balance safety, inventory availability / service levels, safety stock and reorder point, forecasting and routine descriptions.Empirical foundation:  Interviews carried out at LB-House,  illustrated with the help of process maps and a description of each process.  Conclusions:  To work with  the  suggestions  given  and  to  follow  clear procedures  in  all  processes would  result in  a more  efficient  inventory management,  it would also present  a  solution  to  the problem regarding the planing mill being a bottle neck.Suggestions for further research: Review and map the information flow from demand to production start.

A central discussion within society and businesses today, is the change of generations in the business market which occurs within the upcoming years. A change of generations is unavoidable and a natural step in business. The challenge of the forthcoming reform is the large number of people leaving the labour market and the grand entrance of new labour; Generation Y. The characteristics of Generation Y differ from the older generation which enhances the challenges for the businesses to attract a new workforce. It may also be necessary for the organisations to adapt to the younger generation.

This research outlines studies about the relationship between social integration process of Japanese immigrants in Sweden and how social media assists in this process. The purpose of this research includes: To find out the reasons of migration to Sweden for six Japanese immigrants, any difficulties that they faced at the beginning of their immigration process and/or any positive qualities that they found in living in Sweden, whether they have accessed social media since they have moved in, if they do so, how the social media has been used and also, whether the social media has had a role to play in contributing to help their social integration process. In addition, it has been considered whether the participants have plans to return to Japan. In Sweden, there is relatively small Japanese migrant population. This social science research paper is the first in Sweden which explores the immigration process of Japanese migrants into Sweden.

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

Internet dating is a relatively new phenomenon that, in using the opportunities of the internet, has taken traditional dating to a new level. The business idea is simple as such. The company provides its customers with a platform that enables interaction, leaving the value creation to the customers. A qualitative study is conducted investigating and mapping the Swedish market for Internet dating. It is researched what the characteristics of the companies are, what the Internet dating businesses in Sweden offer, what the prevailing market conditions are, and lastly what challenges lie ahead for the industry and how they can be solved.

The purpose of this essay is to analyse how the leadership and the structure of the organization affect the process of changes within a specific department in Lunds kommun socialdepartment, from the director of social work to the co-workers at Utredningsenheten för ungdom och familj. We aim to answer the following questions;How does the structure of organisation affect the process of change?What do the co-workers and the leaders believe is the best way to engage the co-workers in the change?How does the leaders view their own leadership in the process of change?How does the co-workers view the leadership in the process of change?How does the leadership affect the process of change?To develop an organisation and to make it a functional, change is a necessity. The leaders are they who create the change but the co-workers are they who make it happen. In the process of change, leadership and the leaders capacity to create motivation for the co-workers, is therefore a matter that is decisive to its success.This is a study based on a qualitative method, where the interview is the main source of empirical material.

Syfte: Syftet med studien är att utifrån ett kulturellt perspektiv studera hur den verkställande chefens inställning till parametrarna system, struktur och arbetsklimat formar hens chefsarbete i en organisationsförändring och att genom ett kulturperspektiv bidra till en förståelse för hur de tre parametrarna kan påverka ledarens handlingar i process, mål och resultat av förändringen. Metod: Empiri har samlats in genom personliga intervjuer med öppna svarsalternativ, genom fyra respondenter som samtliga har positionen chef närmast de anställda och samtliga har genomfört en organisationsförändring. Slutsats: I studien har vi kommit fram till att den verkställande chefens inställning till parametrarna påverkar hens chefsarbete vid en organisationsförändring genom att hen formar sitt chefsarbete beroende på vilken parameter som är mest betydelsefull för individen. Vad den verkställande chefen värderar högst i sitt ledarskap skapas genom tidigare erfarenheter, inställning och auktoritet..

This thesis at the Institute for Language and Folklore has as its purpose to lay a foundation for a continuinginventory work. The tasks I have performed during my time there was to create an archival description, anintroduction to the material and a process map showing the process of incoming delivery of documents. The aimwas never to finish the list of work, but to structure the material to get an insight into the material and to theproblems that existed within. The documents are of a very unique nature and require that the archivist is familiarwith and have knowledge of sign language. One of the problems I encountered was how fragmented the materialwas.

Det traditionella styrmedlet, budgeten, har under de senaste åren blivit starkt ifrågasatt. Den största anledningen till detta är att företag har svårt att konkretisera sina långsiktiga mål via budgeten. Företaget som författarna kommit i kontakt med fokuserar starkt på tre finansiella mål, och risken finns då att de förbiser de icke finansiella måtten, som är lika viktiga för att bibehålla de goda resultat de haft de senaste åren..

Title: The customer?s contribution to the innovation-process ? a study of using customers to discover latent needs. Level: Final assignment for Bachelor Degree in Business Administration Author: Robert Klein Supervisor: Agneta Sundström Date: 2014-06 Aim: The purpose of this study is to gain enhanced understanding of what knowledge costumers contribute with in an innovation-process lead by a producer of goods, and how that knowledge is used to fulfill latent needs. The area of research has formerly described which results customer-involvement lead to, but have been scarce in describing how results are produced. Method: From a qualitative onset, a case-study collecting data through observations and interviews capturing customer knowledge contributions, and producer use of fetched knowledge has been conducted. Data has been analyzed using a grounded theory approach. Results have been processed in several steps in which material has been categorized and enriched continuously. Result & Conclusions: Customer-knowledge is broken down into market-knowledge, everyday-knowledge, and specialist-knowledge, which all are significant to a producer of goods.

The aim of this project was for me to write two complete songs and to get to know my creative process better. I wrote two songs, made musical arrangements for them, transcribed the music in Sibelius, rehearsed the material with two musicians and at last recorded it in a studio. Throughout this I kept track of my own creative process. The project resulted in two complete songs with arrangement. I learned that I have some difficulty handling adversities in my songwriting, and that it was not so easy to get to know my own creative process as I thought.