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.

Purpose  The purpose of this paper is from a consumer perspective analysis whether or not blogs are affecting a customer?s purchase behaviour to a larger extent compared to traditional marketing methods through TV commercials. Additionally, within the scope of this try to identify the type of consumers that are more influenced to a purchase decision by blog contents compared to others.Methods Through a quantitative approach this study will examine the Effectiveness of advertising in blogs. A survey was used in order to collect data where the respondents corresponded to the population in Sweden in the ages 15-79. Initially the size of the blog audience was estimated and thereafter it was examined how many of these that were affected towards a purchase decision by blogs.

Every year 67000 tons of food is wasted by Swedish retail stores. The waste implies financial losses for the retailer and it has a huge impact on the global environment. Reducing in-store food waste is thus a win-win situation for both retailers and society. The most Effective way to reduce waste is primarily by optimizing the logistics of supply, but customers expect a store with a wide range of products and stuffed shelves. Thus there will always be products about to expire.

The cardiovascular system is one of the three major body systems. When an animal in a critical state arrives at the animal hospital, it is important to know the normal parameters in order to assess the patient?s cardiovascular status. Triage is a process where you considerate the patient?s condition instead of check in time, or other criteria.

Certain microbial residents from composts are known to possess the ability to suppress soilborne plant pathogens. Trichoderma spp. and Gliocladium spp. are commonly found in composts and are perhaps the most wellknown hyperparasites of fungal pathogens, which may also be naturally present in compost. Trials have many times proven them to be Effective against plant diseases caused by soilborne pathogens such as Pythium spp., Phytophthora spp.

Chlorinated aliphatic hydrocarbons (CAH´s) were used widely within dry cleaning facilities and for metal degreasing until their toxicity was discovered. PCE is still used as dry cleaning liquid. Today CAH´s are found in soil environment at places where they have been used in the past. The CAH-concentration in trees growing on contaminated land has quite recently received attention as a cheap and Effective way of assessing the extent of a CAH-contamination. The method has however, not been put into use in Sweden.The aim of the study has been to investigate whether the CAH-concentration in tree cores could be used to delineate the spread of CAH in a soil environment under Swedish conditions in different seasons.

Bath has been a part of human history for a long time. Today bathing/swimming inmunicipal pools is for people of all ages and it is possible to take swimming courses,exercise or enjoy recreation. The municipal indoor pool of Hogdalen in Sweden wasbuild in the sixties and has had problems with high levels of heterotrophic bacteria. Thefacility has two larger pools, one adventure park for young kids, two smaller bath tubsand a jacuzzi. To improve water quality UV light and coal filter were installed inOctober 2009 to the already existing purification system.

Purpose: Corporations today see a greater responsibility towards society regarding the environmental impact of their actions, using available transportation options that are more eco-friendly can reduce this impact significantly. Martinsen and Björklund (2012) identifies a set of gaps between supply and demand of green logistics services. This paper aims to address what it is that affects the demand for these alternative solutions and what could be done to increase the usage of them, thereby decreasing this gap.Design/methodology/approach: A quantitative study with six Logistics Service Providers (LSP) and 24 companies that purchase transportation services, all operating in Sweden. Data is collected through semi-structured telephone interviews with people responsible for the purchasing of transports as well as key account managers within the service providing companies.Findings: Just as the LSP?s interviewed in this paper thought, the main focus of the transport buying companies are the costs.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This two year master thesis reviews the possibilities for how public libraries and geriatric care can cooperate on a long-term basis. By using a project called Prosit the study shows which approaches and actions that worked in order to create this kind of successful collaboration, and which ones that didn't.The theoretical framework consists of the sociocultural perspective developed by psychologist Roger Säljö in meaning to emphasize how these two departments can learn from each other. The theory also underlines the fact that both public libraries and geriatric care can develop their own way of improving the elderly?s daily life by working together. The thesis method is qualitative and based on Virginia Braun and Victoria Clarke?s thematic analysis.

An excessive input of nutrients to lakes and other water bodies has created a problem with eutrophication in Sweden. Untreated, or partially treated, domestic sewage is a major source for discharge of phosphorus (P), which is the nutrient most frequently responsible for eutrophication of most fresh waters and the Baltic Sea. The waste water can be cleaned by filter materials, which have a high P-retention ability and which after saturation may be used as fertilizers. Four potentially suitable filter materials were tested in batch- and column experiments in this study. In the batch experiments, the following materials were shaken with waste water in time series ranging from 5 seconds to 60 minutes: coarse (1-4 mm) and fine (0-2 mm) Polonite® (heated bedrock from Poland); Filtralite® (light expanded clay aggregates with limestone added before burning); water cooled blast furnace slag (BF-slag) and BF-slag mixed with 10% burned limestone.

Twice as many women as men suffer from mental ill-health. The negative trend of mental problems among teenagers continues. In certain places in Sweden, 40 per cent of the teenage girls have outspoken symptoms of depression. This is why it is important to observe mental ill-health in a public health perspective. One effect evaluation of the DISA method (Depression In Swedish Adolescents) drew the conclusion that this universal depression preventive method is well working. The DISA method includes cognitive behavioural techniques that change negative pattern of thinking, give practice of communication, strategies of problem solution plus exercises to strengthen the social network.

Partnering is a new and exciting way of cooperation in the Swedish construction industry. In countries like Denmark and the United Kingdom the concept has been developed during a number of years while the Swedish construction industry has been more reluctant.Partnering is seen by many as the solution to the problems that often occur in design and build contracts. Many others believe that it is a way for the big entrepreneurs to gain unfair advantage. Never the less the concept is fast getting more and more appreciation, especially in the region of Karlstad where many new buildings are built that way.We have focused on the new development of Carlstad Conference Center (CCC) which is currently built with a partnering concept. The main method that have been used in this thesis are interviews with personnel on different positions in the project.

The energy use in a workshop company has been examined in this work in order to find areas for energy efficiency improvement. The combined oil and electricity heating in the company were compared with other alternative heating systems including cooling of the premises in following combinations:Ground source heat pump for heating and coolingDistrict heating and absorption coolingDistrict heating and low temperate surface water coolingEnergy use, operation costs and carbon dioxide emissions were calculated for the current heating systems and the three alternatives including cooling. The ground source heat pump for heating and cooling decreases bought energy with 34 MWh annually compared to current heating only. The district heating and low temperate surface water cooling has the largest reduction of operation cost and carbon dioxide. The operation cost decreases with 42 kSEK and the carbon dioxide with 43 metric ton CO2 annually.

This bachelor thesis in tourism studies focuses on people's use of social media related to travel. The paper aims to provide a wider knowledge of tourist?s propensity to display destinations through social media and how they perceive others that display travelling. This is put in relation to the term of social status in order to find out if there is a possible link. The intention was to provide an insight into the phenomenon to contribute new awareness that destinations can exploit in their marketing.