Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

This degree project has been performed along with Classic Garden in Gothenburg andBallongfirman Far & Flyg in Stockholm. Together we have developed a sun- wind- andrain protection. The protection is permanently assembled and mainly intended for publicenvironments as restaurants and outdoor cafés.The design on the sun protection was already done so our task has been to develop theconstruction and to build a prototype in scale 1:4 and one in scale 1:1. The look of thesun protection is approximately as the name implies, equal an igloo. The lamellae aregoing to fold out in different steps all the way down to the ground and the both sides willbe independently of each other.The first stage in the project was to develop differently principle proposal on how thefunction will work when folding in and out the protection.

Nowadays, the world around us is changing faster and faster, the globalization is increasing and harder competition puts extra pressure on companies to be more innovative than ever before. One of the fastest changing industries is the IT industry where the actors always have to be up to date to keep their competitive advantage. The authors want to find out what makes some companies in this industry more innovative than others by examining what internal elements that are necessary for innovation. Much research has already been carried out within the field of innovation and especially about innovation management, although less research exists about smaller, non high tech service companies. Therefore the authors also tries to find out how applicable today?s theories are on this special field and thereby fill a smaller gap in today?s research.

Light pollution in urban areas - How to prevent light pollution at construction Jakob Sjöling Light pollution is a relatively new but rapidly growing form of pollution. Society's increasing demand for light coupled with the pace at which lighting technology evolves is accelerating that growth. The purpose of this study was to analyse how the construction industry plan and design outdoor lighting when erecting new buildings, specifically with regards to the issue of light pollution. It also investigated how local authorities work with these issues during urban planning. In both cases special interest was placed in ways to improve the planning and use of outdoor lighting in order to minimize light pollution.

Existing studies concerning private labels are unclear as to whether private label manufacturers carry out product development themselves. Furthermore, there is a lack of studies comparing product development processes in private label companies and national brand manufacturers. This study highlights a set of critical product development factors and assesses their prevalence in four different companies in the Swedish retail business. The study is based on a number of qualitative interviews with key personnel responsible for various table fats. Findings indicate two levels of involvement in the product development process on the private label side.

In Sweden, there an increasing need for transport and this leads directly to fuel demand of the transport sector is expected to increase. Both politicians and industry believes that renewable fuels are a realistic and significant method to reduce the transport sector's environmental impact. This study aims to document the Swedish haulage contractor?s attitude to biodiesel. Also to document the strengths and weaknesses of biodiesel, based on opinions from the ultimate consumers.

AbstractThe purpose of this study has been to provide a deeper understanding of how companies in the travel industry works with social media and electronic Word-of-mouth (eWOM) by analyzing and investigating social media and eWOM and how it effects customers? expectations on the companies service quality. In connection with the purpose we have chosen the following research questions: 1. In which way can companies in the travel industry interact with their customers participation on the Internet through social media. 2.

In order for construction projects to be completed within the specified time limit while at the same time be financially sustainable it requires thorough preparation and an extensive planning. Most essential is the groundwork and the design that determines the project's progress. There are many aspects to consider in order to avoid inconveniences such as delay, litigation, unexpected cost etcetera. If mistakes are made in an early stage it is very likely that the error will follow the process and become an expensive correction cost towards the later part of the project. In other words, it is expensive to rectify defects later on.

Our everyday life is becoming more active and the activities we perform influence the way we dress. Due to an increase in activities undertaken in an urban environment, demands are changing and the need for active wear that meets the new demands follow suit. The four characters represented in the research can be seen as a reflection of the functional features needed, including base layer, mid layer/insulation and shell.Despite the increase in activities, most of our clothes are still constructed on static dummies or drafted on a table in 2D and the main developments within the active sportswear field is driven by material innovation. By creating garments on a body in movement, my aim is to develop new functions and expression in active sportswear through construction.Construction methods in active sportswear are examined and understood through observations and reconstructions and constitute the foundation of a study of movement for a design recovery.The movement and features required for leading an active urban life sets the direction of the development of new func- tional garments. A series of trial and error sessions and draping fabric on a live model in movement created the prototypes used in functionality tests to establish their feasibility.

In the early 1990?s more and more companies of the Swedish public sector were exposed to competition, and this started the debate on how such actions might affect the business and even society.The first chapter examines how the public sector and especially health care, is financed and managed. We also explore what it means to be exposed to competition and find that there are many different ways of exposing the public sector to competition. The study examines dental care as an example of a market with both publicly and privately owned companies. The purpose of this paper is to explore how publicly and privately owned health care companies view their relationship with their consumers.

The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group.

The first company to send TV-commercial was the American company NBC, it was in the year of 1941. In Sweden, TV-commercials were first shown in 1987/88. TV 4 was the first channel to send commercial in Swedish television.TV has the advantage of showing both sound and picture, which makes TV the strongest channel of communication to mediate a message between a company and the consumer. Although TV-commercial is the most expensive choice to mediate a message, it is also the most effective one. (Persson, 1993)Almost everyone is exposed to TV-commercial daily.

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.

Rapporten har ett fokus på Byggnads Informations Modeller (BIM), ett IT-tekniskt verktyg och arbetssätt som har vuxit fram i byggbranschen alltmer under de senaste åren. Hur detta IT-verktyg används hos medelstora byggentreprenadföretag redovisas i denna rapport.Syftet med rapporten är att verka positivt på utvecklingen mot effektivare och resurssnålare arbetsprocesser inom byggbranschen genom att bidra med kunskap om hur användandet av BIM ser ut bland dessa företag, varför det ser ut som det gör, ifall BIM behövs och vad som kan förändra läget i någon riktning.Metodarbetet har bestått av litteraturstudier och intervjuundersökningar.Arbetet inleddes med studier av rapporter och texter relaterade till BIM och intervjuer med representanter för ledande branschföretag inom bygg samt ett par branschorganisationer med inriktning på BIM. Därefter följde ytterligare litteraturstudier med inriktning på förändring och förändringsarbete och enkät och intervjuteknik. Arbetet ledde fram till olika grundteser och förklaringsmodeller som låg till grund för och utformade de intervjufrågor som ställdes vid huvudintervjuerna med elva medelstora byggentreprenadföretag.Huvudintervjuerna gav ett resultat som visade att företagen generellt sett såg på BIM som något positivt, med fördelar såsom lättare kommunikation och som ett hjälpmedel att minska fel i produktionen. Resultatet visade även att det fanns utmaningar såsom mjukvarukompabilitet och en beroendeproblematik mellan projektets involverade parter som innebar att för att tekniken ska kunna ge fördelar måste alla parter använda tekniken.Förklaringarna till det låga användandet bland medelstora byggentreprenadföretag var flera, vanligast var brist på krav från beställarna.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.