Redovisningen av värdet på förvärvad goodwill har alltid varit omdiskuterad och kritiserad. Detta eftersom man anser att goodwillposten är en post som inte går att härleda. Genom införandet av IFRS 3 har man försökt att minimera goodwillposten och infört test av nedskrivningsbehov istället för tidigare systematisk avskrivning samt att fler immateriella tillgångar identifieras. I och med detta kan det anses att spelrummet för företagsledningen och revisorerna avseende goodwillposten reglerats. Uppsatsen tar upp införandet av IFRS 3 och vad den har resulterat i, avseende förvärvad goodwill.Uppsatsens problemformulering lyder: Vad har IFRS 3 resulterat i gällande redovisning av förvärvad goodwill?För att besvara uppsatsens problemformulering har två hypoteser ställts upp:Hypotes 1: IFRS 3 ger tillförlitligare redovisning av förvärvad goodwillHypotes 2: IFRS 3s krav på identifiering förenklar redovisningen av förvärvad goodwillSyftet med uppsatsen är att ta reda på vad IFRS 3 har haft för betydelse vid redovisningen av förvärvad goodwill.Undersökningen i uppsatsen har utgått från revisorers synpunkter genom en kvantitativ ansats i form av en enkätundersökning, samt en kortare intervju med redovisningsspecialisten Johan M Ericsson från Öhrlings.Uppsatsen teorier har baserats på Agentteorin och The Efficient Market Hypothesis.

The master thesis ?Mechanical Integration of an IR-detector in a Micro Cooler? has beenperformed at FLIR Systems AB in Danderyd. FLIR Systems is a world leader in the design,manufacture and marketing of thermal imaging camera systems.The thesis project is divided into to two areas, Production Method and Noise.The Production Method concerns the positioning of a detector on the cold finger within the IRcamera.The detector has to be positiond with very high accuracy at the center of the cold finger,so it can be placed in line with the optical axis to avoid movement of the picture during zooming.The positioning of the detector is at present done with the help of specially designed guides on aplate on top of the cold finger. The design workes well but the special machining needed for thisplate is very expensive.The goal concerning the production method was to derive a new more cost effective method forthe assembling and positioning of the detector on the cold finger by replacing the guides on theplate with a reusable equipment or some other alignement operation.Several concept ideas have been generated with the help of concept generation methods in theform of concept classification trees and concept combinational tables. Two of these conceptswere selected to be further refined.

This study is preformed at Westbaltic Components placed in Töcksfors Sweden. Themain target in this study is to make one of the company?s assembly lines better andmore effective. The assembly line constructs vending machines for different stores allover Europe.It will contain tobacco, snuff, cigarettes and shaving blades and many more similarproducts.The first step in our study is to locate the daily problems and find out a good way toreduce them and make them disappear. A good way to do this job easier was toconstruct a visualizing board.

Redovisningen av värdet på förvärvad goodwill har alltid varit omdiskuterad och kritiserad. Detta eftersom man anser att goodwillposten är en post som inte går att härleda. Genom införandet av IFRS 3 har man försökt att minimera goodwillposten och infört test av nedskrivningsbehov istället för tidigare systematisk avskrivning samt att fler immateriella tillgångar identifieras. I och med detta kan det anses att spelrummet för företagsledningen och revisorerna avseende goodwillposten reglerats. Uppsatsen tar upp införandet av IFRS 3 och vad den har resulterat i, avseende förvärvad goodwill.Uppsatsens problemformulering lyder: Vad har IFRS 3 resulterat i gällande redovisning av förvärvad goodwill?För att besvara uppsatsens problemformulering har två hypoteser ställts upp:Hypotes 1: IFRS 3 ger tillförlitligare redovisning av förvärvad goodwillHypotes 2: IFRS 3s krav på identifiering förenklar redovisningen av förvärvad goodwillSyftet med uppsatsen är att ta reda på vad IFRS 3 har haft för betydelse vid redovisningen av förvärvad goodwill.Undersökningen i uppsatsen har utgått från revisorers synpunkter genom en kvantitativ ansats i form av en enkätundersökning, samt en kortare intervju med redovisningsspecialisten Johan M Ericsson från Öhrlings.Uppsatsen teorier har baserats på Agentteorin och The Efficient Market Hypothesis.

In this study we are focusing on Instagram and marketing. We want to know how Web 2.0 and social media creates a new place for companies to market themselves and mostly how they are using the social network Instagram. The amount of swedes using Instagram is 28% and that is the double of what it was a year ago. This creates a whole new place for companies to market themselves and most importantly; it?s free.Our question at issue is In what way is fashion and interior design companies using marketing and Web 2.0 on Instagram and how does it reach individuals? To get an answer we contacted eight different companies and asked if they would like to answer some questions.

Today´s debate in farming is being focused on tourism, outdoor life and hobbies in the rural areas. This is of interest also for the general public as a way of counteracting the depopulation of the rural areas. Within the last years, the farming has become more technically advanced and hence efficient. This has led to increased production volumes and wider selection of products with lower margins for the farmer as a consequence. When the profitability is reduced, the farmer is faced with the choice of either increasing efficiency or diversification of the business.

This is a Master´s Thesis based on my own idea instead of that of a company. It is a survey that focuses on finding out more about which part of the development process that is blocking the establishment of electronic scorecards on the golf market. Why has it not been introduced on the market in a larger scale yet, considering the technology we possess today? This question is investigated through interviews with the Swedish Golf association, and three companies that have chosen different paths to implement an electronic scorecard. The interviews focuses on finding out what developers and the association believe to be the main problem, before taking the next step in releasing electronic scorecards on a larger scale.

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality?s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established.

The aim of the present literature review was to describe and evaluate the effects and experiences within the complementary approaches such as aromatherapy, tactile massage and acupuncture amongst palliative care patients. Search through Medline (through Pub Med) database and additional manual search was conducted. In total 16 articles fulfilled the inclusion criteria and were reviewed. The result was presented under respectively category: aromatherapy, tactile massage and acupuncture. Physical and psychological effects as well as experiences from the treatments were also documented under the different complementary approaches.

This study has been executed at the Public Employment Office, an institution that has beensubject for much debate during the last couple of years. The government has instructed theLabour Market Board to change the Public Employment Office toward a more effectiveorganization. This study examines one of the Public Employment Offices that are included in apilot project that aims to improve and develop work methods with the objective to become amore service minded organization. From this starting point we have investigated which effect thisorganizational change has had on the employee within this organization and within the pilotproject. In addition we investigate whether attitudes of the unemployed has an effect on thestaff´s work situation.

The Swedish sports retail industry has experienced extensive growth during the last decade, and this has attracted new entrants to the market, both start-ups and international followers. This has inevitably put more pressure on incumbents, which are now confronted with major challenges as how to retain their customers and market shares. Customer loyalty has been proved to be an important factor for customer retention and proposed to constitute inertia of switching behavior. In light of this problematization, the purpose of this study is to describe the underlying factors of loyalty and whether purchase habits could further explain customer loyalty. The aim is also to understand the strategic implications of the factors involved.

Syfte/Purpose Syftet med uppsatsen är att undersöka sambandet mellan aktiens omsättningsvolym och dess avkastning under olika marknadsförutsättningar./The purpose with this essay is to observe the correlation between the stock turnover volume and the return under different situations on the market. Metod/Method Den metod som jag har använt mig av är en kvantitativ undersökning. Genom att utföra en kvantitativ undersökning har jag gjort det möjligt att undersöka ett stort antal aktier. Jag har jämfört utvecklingen av 60 stycken, slumpmässigt utvalda, aktier vid både en positiv samt negativ trend av index./The method that I have used is a quantitative study. By execute a quantitative investigation I have been able to study a large amount of different stocks.

Youth unemployement in Sweden is at an all-time high, a fifth of all university and college students live in poverty and the number of young on welfare is increasing. This study attempts to answer the question of how youth deprivation has been made possible as a consequence of political action, focusing on youth unemployment.I critically examine the role of the Swedish government, the Swedish Labour Organisation (LO), and the various government departments through text analysis, in order to answer the question of how the current discourse on youth position in the labor market. Because youth unemployment is not an isolated phenomena the analysis covers several policy areas, such as education policy, labor market regulation and housing policy. I use discourse theories drawn from Laclau and Mouffe to expose how language is used as an instrument of political power.I conclude that the current situation is a result of policy choices where the young have fallen behind due to lack of political organization. Their situation is not problematized to the required degree and is often explained on an individual level rather than on a structural level..

Title: Nordea Life and Pension during financial crisis Subject: Business administration, Candidate thesis 15 p. Authors: Seyithan Öngörur och Adnan Yari Instructor: Peter Lindberg Date: 2010-01-13 Key words: Nordea, the financial crisis, advice, marketing, customer relationship Purpose: The purpose of the study is to provide an understanding of how the financial crisis has affected Nordea Life and Pensions market growth based on market share. We also want to give an understanding of what factors may be responsible for the outcome that it may be helpful in future financial crises. Method: A qualitative study was the basis for the study, where three interviews were carried out by the respondents from Nordea Life and Pension.  Theory: In this section we have focused on relevant theory and has divided them into different themes, advice, current legislation, marketing, consumption and buying behavior. Conclusion: The study shows that Nordea Life and Pension had a positive growth during the financial crisis and a number of factors are presented that may be the basis for the outcome.Proposal for further research: Since this study was limited to one company it may be intresting to investigate and examine the consuling industry market as a whole affected by the financial crisis. Contributions: This paper has provided an understanding of how Nordea Life and Pensions affected during a financial crisis, based on market share and the factors that may have been the basis for this..

An information system is something that evolves over time to enhance the company that is using it. The technology for building an information system is also evolving. New methods and new programming languages make system development easier. As new technology breaks ground and the demands of a company?s information system grow, the company will sooner or later get to a point where a change in the base of the system is necessary.