Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

The Sand Catcher                                                       The thesis project The Sand Catcher investigates the encounter between permanent structures and an ever-changing landscape. The migrating sand dune Råbjerg Mile in northern Denmark is 40 meters high and moves more than 15 meters every year. By introducing a solid structure on the site, the fast movement of the sand dune is emphasised and thereby our view of time and space.Through intuitively building models with varied openings and densities I investigated how architectural elements react with sand. From these experiments a series of spatial features and effects were found, generated from the meeting with the sand.The Sand Catcher is a solid and permanent structure. The sand is the liquid element that generates new spaces, circulations and experiences.

This paper examines women's positions in the music industry. By quantitativelyinvestigate ten major companies on the swedish music market, the authors have beenable to mapp positions that are dominated by women and as well as men. The essaydiscusses several theories of both gender in organizations and gender in society inorder to analyze the quantitative results.The aim of the paper is to highlight the current segregation of careers in the musicindustry as well as to lay a foundation for further research on why it is segregated.Clear graphs shows the gender distribution between women and men in business butalso the distribution of gender in occupations / positions in similar companies. In theanalysis the authors reflects on the results using relevant gender theories. In theconclusion, the authors explain the result generated by the analysis and illustrates theprevailing segregation that exists in the music industry.This paper has concluded that a seemingly even distribution between men andwomen in business organisations can sometimes be misleading.

This paper investigates a number of components that influence the relationship between consultant and client in a procurement process of ERP. The paper deals with Trust, Commitment, Cooperation and Satisfaction. The problem lies within the fact that consultants do not know how and to what extent the components affect relationship quality. Based on the theories in the areas of procurement, relationship marketing and relationship quality, information has been gathered about how the various authors believe a procurement process works, how they view relationship marketing and how relationship quality is created. The components discussed are trust, commitment, cooperation and satisfaction.

Aim: The aim of this essay is to study the work of an alcohol company?s (Pernod Ricard) corporate social responsibility and how this work is being communicated to the company?s stakeholders. Furthermore I aim to describe the profile of the specific company, in other words how they wish their stakeholders to experience the company. I will then compare this profile with the image of how the interviewed stakeholders actually perceive the corporate social responsibility activities. Are there any differences?Material/Method: Together with literature and document studies, a qualitative method has been used and four focus group interviews with a total of 16 stakeholders have been conducted.Main results: The main results from the focus group interviews showed that the stakeholders appreciated corporate social responsibility work that focuses on the protection of young people.

As scholars argue, there has been a rapid diffusion of civic integration policies in Western Europe the last decade. In the light of the debate about the extent of civic integration policies, recent studies have shown that the diffusion is limited to certain countries. Despite a flurry of literature based on civic integration policies, attention drawn to the implication of these policies has been quite inferior. This paper tries to examine what civic integration policies means in relation to immigration. Are civic integration policies used as an informal tool for the purpose of limiting certain groups of immigrants? I argue in this paper that the conditional factor in the civic integration policies creates a barrier for affected immigrants and their possibilities to gain long term residence.

The purpose of this essay is to describe and analyze experiences of how the daily rounds and a persons role is changing when you go from being a family member to being a family member as well as being a kinship carer.Essential questions at issue was:- Which feelings are associated to the roll as kinship carer?- What are the motivations for the relative/family member to become a kinship carer?- What is the change of the role like before and after the disease.Six persons have been interviewed on the subject and symbolic interactionism and role theory has been our theoretical perspective. The essay has been related to the ideas of Meads on social interaction and to Goffmans theatre theorem.The result of the essay showed that feelings and motivations as regards to the daily rounds and the role of the kinship carer were individual, where similarities and differences occurred. When ones partner, parent or child got a disease/functional disability it generated in some changes regarding their daily rounds and it led to altering of roles. To assume a role was a natural result and often happened when a relative/family member got a disease or an injury..

Test is an area in system development. Test can be performed manually or automated. Test activities can be supported by Word documents and Excel sheets for documenting and executing test cases and as well for follow up, but there are also new test tools designed to support and facilitate the testing process and the activities of the test. This study has described manual test and identified strengths and weaknesses of manual testing with a testing tool called Microsoft Test Manager (MTM) and of manual testing using test cases and test log templates developed by the testers at Sogeti. The result that emerged from the problem and strength analysis and the analysis of literature studies and firsthand experiences (in terms of creating, documenting and executing test cases) addresses the issue of the following weaknesses and strengths.

Wavecraft AB develops medical equipment for heating of organic synthesises. The heating is done with microwaves, which improves the process in both speed and accuracy compared to the more traditional methods where heating elements are used. This report discusses the developement of an automatic lid mechanism for one of Wavecraft's product prototypes. The company assumes that the final product will be integrated by customers into fully automated systems, and the upgrade from a manually to an automatically controlled lid is therefore an important step in the product's developement process.The first stage och the project was an idea generation process. The ideas generated here were organized into five different concepts of which the best one was selected through the use of a concept matrix.

In electricity markets evolving towards liberalisation and internationalisation, green certificates are seen as an important tool to promote production of renewable energy. In a green certificate market producers sell certificates received per unit of electricity generated from renewable energy. Trade in renewability is thereby decoupled from the the physical electricity trade. Tradable green certificates in combination with renewables obligation are implemented or planned in several EU member states. Integration at EU leveland the creation of a common certificate market seem like a possible next step.

The purpose of this quantitative study has been to investigate teenager?s perception of obsessions and compulsive acts. Teenager?s perceptions and experiences as well as connections between the taboos surrounding the topic and the perception have been examined. The study has taken in to consider gender perspective, in regards to certain topics.

This study is based on an inductive approach where the collected empirical data has been categorized in themes on which we have based the discussion in this paper. Using a qualitative method, nine appropriately selected respondents were questioned with an unstructured interview guide. The transition to a society characterized by interaction has caused a greater part for bilateral communication between consumer and consumer but also between consumer and company. The increased usage and integration on Internet has resulted in so called social media channels. User generated material is published on these media channels which leads to discussions about companies, products and services.

Thiswork is about the parents ' perception of their children's schooling and schoolsituation. It also addresses the important and fundamental conditions when itcomes to parenting and caring of children, which is an essential andcontributory basis for children's school situation. The work also deals withthe importance of good cooperation between school and home for the children tocome to the school grounds and with the desire to learn and develop. The aim ofthis work is that through a survey get a picture of how parents feel abouttheir child's school situation. But also look at how important interplaybetween school, parents and children to the school situation to be good.

The Sand Catcher                                                       The thesis project The Sand Catcher investigates the encounter between permanent structures and an ever-changing landscape. The migrating sand dune Råbjerg Mile in northern Denmark is 40 meters high and moves more than 15 meters every year. By introducing a solid structure on the site, the fast movement of the sand dune is emphasised and thereby our view of time and space.Through intuitively building models with varied openings and densities I investigated how architectural elements react with sand. From these experiments a series of spatial features and effects were found, generated from the meeting with the sand.The Sand Catcher is a solid and permanent structure. The sand is the liquid element that generates new spaces, circulations and experiences.

The aim of the study was to focus on well-being and sexuality for a woman in a couple?s relationship. Seven women were interviewed and the analysis was carried out with a phenomenological approach based on lifeworld theory. The respondents reported their lived experiences of well-being. The result is summarized in five constituents: the relationship?s common living-space, looking for companionship, the relationship as touching, the intimacy of the relationship and the importance of other people for the relationship.