Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a Business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The purpose with this study was to elucidate the pros and the cons with a sale support system. This has been narrowed down into two questions: ?What are the pros and cons for a company that have a sale support system? and what are the pros and cons for a company that does not yet have a system?? Configurator that is a sale support system has been studied. It is a system that presents products by accepting different functions, qualities or parts that are possible to match. It can be used in business-to-business or business-to-consumer situations, through different sale channels, namely direct sale, indirect sale and online sale.

This thesis examines how to improve the exhibition of products within retail for clothes and gift articles. The purpose is to investigate and test how light sources and different directions of light affect how the products are perceived regarding their exhibition. Our question formulations are:To what degree does the level of light in combination with the background of the interior design of a shop affect whether a product is perceived more or less attractive?What can we recommend to make the exhibition of products more attractive? From our observations shops nowadays have relatively high levels of light when they expose products on vertical areas. We have looked on the recommendation from ?Energimyndigheten? in order to see what they think is important when designing retail lightening.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

This study was focused to highlight the problems that comes with being a minority on a workplace, in this case female sports journalist who are working in a male dominated sports field. The objective was to find out how the female sports journalist was experiencing working in such a domain, with focus on journalists who works on local news papers. The study also wanted to look on how these workplaces incorporated gender in their daily work.       In combination with gender theory, with concepts as masculine hegemony and power structures, I also choose to apply the american researcher Rosabeth M Kanters concept ?token?. With these aspects in mind I analyzed the five interviews that I carried out with female sports journalist with a qualitative data analysis.           The results of the study showed that the female sports journalist in some aspects were aware of the difficulties of being a woman in a male dominated area ? when they were talking about the profession at large.

To identify the exchange and adaptation that takes place in the business relationship between electricity suppliers and electricity customers and analyze how these factors affect the strength of the relationship.The investigated concepts create synergies. The strength of the business relationship in the current situation is dominated by weak reciprocity in adaptation and an inefficient exchange of information with low frequency..

Good business relations can contribute to the success of IT-outsourcing, and create new business opportunities. Despite a sharply increasing trend to outsource IT-operations there is a high degree of failures related. The cause may be that some important factors have not been taken into account. The purpose is to investigate elationships within IT-outsourcing and test if specific factors identified by previous research are being concerned in IT-outsourcing relationships and also to investigate the view IT-outsourcing customers and suppliers have on business. Research shows that business relationships are widespread throughout companies. It demonstrated that a small number of business relationships can have a major impact on a company's financial performance and may create stability. Business relationships can be divided into an arm's length relationships and strategic alliances depending on the degree of involvement.

Bakgrund: Ett antal nya idéer har blivit introducerade i ekonomistyrningen på senare tid och mycket har skett inom Business Intelligence (BI). BI har dock mest funnits som del av ett större system eller eget system som implementeras till företag på plats. Konceptet att istället hyra olika IT-lösningar, så kallade SaaS-lösningar (software as a service), blir allt mer populärt inom affärsvärlden och kan minska företagens börda när det gäller installation, konfigurering, underhåll och andra inneboende projektriskfaktorer.Frågeställning: Vad innebär fenomenet SaaS BI och hur ser spridningen ut?Syfte: Syftet är att beskriva Business Intelligence som hyrtjänst, samt studera hur detta sprids och anammas av marknaden i Sverige.Metod: Vi har använt oss av en kvalitativ undersökningsmetod för att samla in djupgående data till studien.Resultat och slutsatser: Studien visar att SaaS BI är en innovation. Spridningen av SaaS BI på den svenska marknaden är begränsad och spridningen sker i dagsläget främst från utbudssidan, alltså förespråkare av innovationen.

Detta examensarbete är gjort för Kårhuset Trappan AB genom att använda ramverket Geovisual Analytics Visualization (GAV), som är utvecklat av National Center Visual Analytics (NCVA). Examensarbetet producerade en applikation för att följa företagets inköp och försäljning av artiklar. Applikationen är en webbplats i flash, och skrevs i Actionscript med Adobe Flash Builder 4. För att göra applikationen användarvänlig genomfördes en förstudie, och kriterier för den visuella designen sammanställdes..

The aim of this study has been to examine if an implementation of a One Stop Shop in the public sector and its IT-support can serve as a motor for business development. By examine the relation between the One Stop Shop and the public administrations we have tried to answer this question. The municipality that we have examined underwent a big change, seven years ago, when they implemented a One Stop Shop including a IT-support called Flexite. But despite these seven years and the fact that Flexite has changed approach from a Case Management System to a Support System for Business Development the municipality have not adapted to this change. .

The energy sector of modern time is currently faced with several challenges. These are both production oriented and environmental oriented in nature. The energy of the future is intended to support an increasing demand while at the same time reduce its environmental affection. This stresses a development towards production methods of renewable energy. Among the existing methods, biogas is presented as an attractive alternative.

Title: Argument in favour of and against private health care ? A scenario for a future health care with a possibly new Government Authors: Jessica Andersson, Nina Gunnarsson Supervisor: Thomas Danborg Department: School of Management, Blekinge Institute of Technology Course: Bachelor?s thesis in Business Administration, 10 credits Purpose: To describe the problem with privatizing of the health care by analyse the arguments in favour of and against private health care and describe a scenario about a future health care with a possibly new Government. Method: Qualitative Grounded theory method, categorizing secondary facts in order to get the complete picture. Results: The market for private health care will increase by a possibly new Government.

The effects of dexmedetomidine and butorphanol sedation on skin reactivity during intradermal testing in healthy dogs were evaluated. The effects of dexmedetomidine and butorphanol were compared to medetomidine, a sedative agent having scientific proof of not interfering with skin test reactivity, in a randomised, double blind, cross over study performed on 8 adult dogs. The dogs were sedated with medetomidine (Domitor vet.®, 0,01 ml kg-1) intravenously, or dexmedetomidine and butorphanol intramuscularly (Dexdomitor vet.®, 0,01 ml kg-1; Dolorex vet., 0,01 ml kg-1) after which they received intradermal injections of positive control solutions (histamine 0,1 mg ml-1, 0,05 mg ml-1, 0,025 mg ml-1), a negative control solution (0,9 % NaCl) and allergen extract (Dermatophagoides farinae, Cladosporium and Artemisia vulgaris). After a wash out period the trial was repeated with a reversed sedation protocol.Skin reactivity (wheal size, induration and erythema) and quality of sedation (immobilization, response to stimuli and injections as well as over all working conditions) were evaluated. The combination of dexmedetomidine and butorphanol provided reliable, good sedation and analgesia without adverse effects.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

   ABSTRACT  Title:  4000 seats to Sandviken - The business discourse development from 1921 to 2012 seen through two sports stadiums in Sandviken                            Level: Final assignment for Master Degree in Business Administration Author: Signe Jernberg Supervisor: Lars Ekstrand Date: March 2012 Aim:  The aim of this paper is to investigate the business discourse emergence during the 1900s and to make a contribution to how a business administration discourse can be seen today. Method: The business discourse is examined through a inventory of how business theories, practices and ideas have enabled the design of two sports facilities, Göransson Arena And Nya idrottsplatsen in Sandviken Municipality. The inventory is based on material gathered from Sandviken Municipality archives and from Göransson Arenas' own archives. The archives consist of such things as board meeting protocols, annual reports, bookkeeping, drawings, photographs and more. The method is based on Foucault's discourse analysis, focusing on his archaeological period.Results & conclusion: The archives show how business ideas, theories, and expressions can be seen in the two arenas. The results show how the concepts of customer, company and association are present in the design of the two arenas in different ways.