The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

The consumer of today is bombarded by an increasing number of commercial messages, which makes it harder and harder for brands to cut through the clutter. Because of this, new methods are developed and introduced to the market every day. One of the most widely discussed of these methods is guerrilla advertising. Even though the method has received numerous praises there are not any academic proofs supporting these arguments. The authors, of this thesis, have examined if guerrilla advertising is more or less effective compared to traditional advertising and what the reasons for the result are.

AbstractIntense competition in the building industry has forced building companies to develop highly efficient and optimised building solutions. This project, with a loggia that works both as an extended living room and a glazed balcony offers a highly economic viable alternative to standard balconies. This alternative is likely to attract build master since the area of the loggia will be part of the apartment area, i.e. included in the area for rent..

The purpose of this paper has been to examine the heavy metal band Sabatons use of history and to relate it to societal trends in today?s Sweden. I have examined Sabatons music, album covers and music videos in order to define a certain use of history. To do this I have used a use of history theory and a heavy metal theory. My results showed that some of Sabatons use of history could be defined as commercial and that the societal trends in today`s Sweden have in some cases affected the selection and presentation of events and characters that`s been portrayed by Sabaton.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

I takt med att samhället förändras utförs standardiseringar som krävs för att utveckla landet och upprätthålla konkurrenskraft. Redovisningsbranschen är en av många branscher som kommit att standardiseras för att möta nya krav och behov. Ett steg i och med detta är att professionen redovisningskonsult kommit att bli en befattning som utvecklats stort under de senare åren. Ett steg i utvecklingen för tjänsten var auktorisering av redovisningskonsulter samt utvecklingen av Svensk standard för redovisningstjänster, Reko, som gemensamt utfärdats av FAR och Sveriges Redovisningskonsulters Förbund (SRF). Detta innebär att man som auktoriserad redovisningskonsult måste följa Reko och på så sätt försäkras uppdragsgivare om att det finns kvalitet i redovisningen.

The Swedish model for developing the national infrastructure is based on increasing the cooperation between municipalities, government and businesses. The method to establish the infrastructure in Sweden is the geodatastrategin. The effort to implement the geodatastrategin has resulted in an interaction model, Geodatasamverkan. The purpose of this study is to alert municipalities and to investigate the usefulness of their participation in Geodatasamverkan. The study also presents examples of different applications where geodata can be used within a municipality. The report is based on literature reviews, surveys and interviews. Online Surveys were sent to some of Sweden's municipalities to get an overall idea of ??how they make use of geodata and their general attitude towards Geodatasamverkan.

During the last years commercial Wind Power Turbines (WPT) has become larger regardingto the generator sizes and hub heights. Available hub heights around 100 meters is nowcommon, which has led to profitability for WPT located in forests where there normally are tolow wind speeds. The current knowledgement regarding turbulence and the variation in thewind profile for the outcome of the power production for the WPT in forests is limited.In this Master of Science thesis an investigation concerning forest located wind power plantshas been made. The purpose has been to investigate if plants located in forest perform lesscompared to wind power turbines located at more common locations.The analyses are based on statically material for determining the availability,production/generator size, production/hub height, production/swept area and how thetopography affect the production results.The analyses show that the variation in production result for WPT located in forest comparedto turbines located at other locations is small. The availability is high and the productionresults are good..

Lupus is the result of an investigative project in illustration. In my degree-work I have investigated the different guises of the wolf, which I have thenillustrated visually combined with some portions of text. The result, presentedin the form of a book of 36 pages, is narrated in a poetic and free style with meas a personal author. The images of the book tell the story of both the wolf of fleshand blood, as well as the wolf as a symbol. My work is produced with the hope thatby talking about the wolf in a way other than the standard, new ways of regarding apresently endangered but valuable animal, can arise..

The environmental work in Sweden has developed a lot over the past fifty years. Today, most companies have some kind of environmental work. Environmental activities are regulated by the Environmental Code, which applies in parallel with other laws. This report is an environmental review for Bräcke Diakoni. The report aims to find out how much environmental impact Bräcke Diakoni has.

As today, companies are facing an increasing competition; markets are expanding while customers are getting more informed and fastidious toward companies and their products. For this reason it is crucial for enterprises to create loyal customers, or at best hyper loyal customers. With today's prerequisite this creation is difficult and it is therefore of highly interest to examine possible and alternative ways for enterprises to attain this type of hyper loyal customer. In this thesis we have examine hyper loyal football supporters with the aim to identify mechanisms that create and characterize this type of loyalty. By means of a survey and a focus group we were able to identify six loyalty mechanisms; the ability to influence, vicarious achievement, self-esteem, group affiliation, family and social relations.

Title: By what strategies is the old media using the new media? A qualitative essay on TV: s use on social mediaNumber of pages: 54Authors: Marie Magnusson och Sabina KarlssonTutor:  Karin FastCourse: Media and Communication Studies CPeriod: Spring 2011University: Karlstad UniversityPurpose/Aim: Our purpose is to examine which strategies and why two TV-channels, SVT and TV4, are using social media. Our anticipated view is that SVT as a public service organization and TV4 as a commercial operator may have different motives with its use of social media.Material/Method: A qualitative method consisting of interviews by informants from SVT and TV4.Main results: Our result is that there isn?t any big difference between SVT and TV4 in the way they?re using social media. However, that SVT has to more specifically make sure no commercialism exists, while TV4 don?t have to think about it.Keywords: Social networking, convergence, commercialism, communication, Internet, public service, television..

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

Today's young people find themselves in an intense media traffic where many messages have a commercial nature. Some such messages are for example different types of advertising in various media and advertising often plays on the uncertainty that may be common in adoles-cence. New interactive media like blogs on the Internet has been established in recent years. Mixed types of media content, advertising with different messages, appear in blogs. Therefore, I am interested in how blogs on the Internet can influence young people's creation of their identity.

Stratego is a boardgame not very different from chess, that contains hidden information. Because of this, existing programs play at beginner level. The purpose of this thesis is to adjust a minimax algorithm so that it passes the demands of Stratego, and then build a Stratego agent around it. Tests with existing minimax algorithms leads to the development p-e-minimax. This algorithm uses two different values in its nodes to simulate the different information available to the agent and its opponent.