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.

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..

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.

In a dynamic and unpredictable reality, either rigid structures or silo architectures areappropriate ways to organize an agile organization. This thesis enlightens these relationsbetween Service Oriented Architecture (SOA) and an organization who acts in a varied andconstantly changing business environment. In other words, this thesis enlightens the question:?How suitable is SOA to organize the enterprise who will meet a constantly changing andheterogenic business environment?.The thesis presents a model where an efficient organization must be agile to be able to actquickly in the business environments with constantly changing desires, needs, expectations,desires etc. According to the same model a Service Oriented Architecture organizes theenterprise elements such as processes, resources, competences, responsibilities, informationsystems etc.

Simulering är ett viktigt verktyg för verifiering och validering. Tid och pengar kan sparas om simulering kan användas istället för flygprov. För att simuleringen ska ge korrekta resultat krävs korrekta modeller. I denna rapport presenteras en ny modell för JAS39 Gripens hjälpkraft- och motorstartssystem, APESS. Målet med arbetet var att skapa en mer avancerad modell av APESS och dess kontrollenhet APECU.

Syftet med detta examensarbete var att ta fram en modell för att attrahera innovationsmöjligheter till Munktell Science Park i Eskilstuna. Detta gjorde författarna genom att från befintliga teorier deducera fram en hypotetisk modell. Modellen används inte för att skapa innovationer utan för att hitta komplexa problem. Det är lösningarna på de komplexa problemen som i sin tur kan vara innovationerna. Därför har vi kallat de komplexa problemen för innovationsmöjligheter. .

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.

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..

Objective To study if the Swedish venture capitalists consider business plans in their screening process, and in such case, what aspects they evaluate in order to develop a targeted template for Swedish entrepreneurs. A secondary objective is to describe what other factors Swedish venture capitalists evaluate as a part of their assessment. Methodology The method, which has been used in order to test the objective, has been carried out through extensive literature and article studies, interviews, and distribution of a short and comprehensive questionnaire to a multiplicity of venture capitalists throughout Sweden. Conclusion Generally, the findings of this thesis suggest that a business plan should include elements such as a summary of important elements, a thorough market analysis, financial information, exit strategy, and the risks associated with the project. The empirical material also reveals that venture capitalists also evaluate factors such as ownership influence, the entrepreneur?s industry knowledge, product knowledge and the personal chemistry in their evaluation process.

10 years ago the School Library Forum´s core activity started; the development of model libraries. Since then, no comprehensive study of the School Library Forum has been made. How does the organization actually work and how do professionals perceive the changes of the organization? Against this background, the purpose of my essay is to examine the activity of the organization School Library Forum with a focus on organization and learning from the viewpoint of the learning organization. The following issues have been helpful to meet the purpose of the study:? How do the business developer, the principals and the school librarians experience the collaboration on the school-libraries model-library activity?? How does the collaboration contribute to learning within the organization according to the business developer, the principals and the school librarians?? How do the business developer, the principals and the school librarians perceive the changes in the School Library Forum´s organization, seen from the perspective of the learning organization?By conducting five interviews with stakeholders in various positions within the organization, such as business developer, principals and school librarians, a deeper insight into how respondents perceive the business from the perspective of the learning organization is obtained.

Med vår uppsats visar vi hur det med hjälp av Lagranges metod går att tafram en matematisk modell av rotationsfasen i ett släggkast. Släggkastarenoch släggan utgörs i uppsatsen av en sammansatt stelkroppsmodell. Vi tarfram kastarens rörelseekvationer vilka vi får genom Lagranges ekvation. Iuppsatsen har vi härlett Lagranges ekvation genom Newtons andra lag ochHamiltons princip. Resultatet av modellen presenteras i form av en plot iMatlab av slägghuvudets position under olika tider under rörelsen..

Vår uppsats undersöker, om hur möjligheterna för utbyte av information samt samarbete mellan Telecom Citymedlemmarna kan förbättras, med ändamålet att stärka deras konkurrenskraft gentemot externa konkurrenter..

I denna uppsats undersöker vi ifall det är möjligt för en icke- vinstsyftande organisation att använda sig av utvalda strategimodeller som används inom ett vinstsyftande företag. I vår uppsats har vi valt att undersöka Röda Korset genom en kvalitativ fallstudie. Primärdatan består av intervjuer med representanter från Röda Korset samt internt material från Röda Korset Sverige. Sekundärdatan består av facklitteratur, artiklar om ideella organisationer och dess strategi samt forskarrapporter. Utöver detta har vi använt oss av diverse metodlitteratur.

Företag letar efter att effektivisera informationsutbytet genom elektronisk handel och fler småföretag väljer att investera i olika lösningar för att erhålla fördelarna med elektronisk handel. Trots nackdelar och barriärer anser de intervjuade småföretagen som har investerat att det är fördelarna som överväger och de är positiva till en fortsatt investering. De avgörande faktorererna när småföretag väljer att investera i elektronisk handel och de erfarenheter och resultat företagen har erhållit genom investeringen har varit en del av syftet i arbetet..

The aim of this study has been to understand how teachers make pupils come up with new business ideas. This is relevant as the schools in Sweden has to have entrepreneurial teaching in their education. To get an understanding of how teachers teach the pupils how to think differently so that new business ideas can evolve the study is based on interviews with five successful teachers. The teachers have all had pupils that during one year have had their own almost real companies that they have to manage. They start with inventing a new business idea and then they produce the product or service they decided to sell.