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 study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

Because of the large economic growth in China there are many companies who have economic interests in the Chinese market. Also in the forest market companies have started to invest in China and the interest for the market is growing. The question is how the Chinese forest market will develop in the years to come? How will China?s entry on the market of forest products affect the global forest market? The purposes of this study are to describe production, consumption and trade of forest products, and China?s possible competitive advantage in the forest industry. The purpose of this study is also to describe how China?s entry on the forest market affects the world market of forest products.

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

This thesis investigate how energy efficient measures has spread throughout the data centers in Sweden. These questions are put up against a theoretical use of such concepts such as green IT, technological evolution, large technical systems and knowledge dissemination. These theories are used to answer the questions that are encountered during the study, such as how green IT is approached, how big of a role environmental thinking has had in the evolvement of these new technologies. The study has been conducted in a longitudinal manner, it is an observation of the phenomenon that is data centers over a longer period of time. 23 non structured interviews spanning over 27.5 hours of recorded material have been conducted alongside a study of archived material.

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 report represents a comparison between two different tools used to create an online store that was developed by two students at the Technical University in Jönköping. The web shop will be of great benefit to both customers and administrator in a food firm known as Mattias' Livs. The company wanted an online store that facilitates the sale section and gives a full control of their stocks. The aim of this thesis is to create an online store that offers customers the ability to shop online and help the staff to operate the company in a simpler and more efficient way, which reduces the need for human resources and thus leads to less costs for the company. The aim also includes a comparison between the two different tools used to create the online store.

Title: Creating high awareness ? A study in how a company can create awareness with cost efficient marketing methods. (Skapande av hög medvetenhet ? En studie i hur ett företag kan skapa medvetenhet med kostnadseffektiva marknadsförings metoder).Authors: Alexander Edlund and Fredrik HanssonAim: Our aim is to reveal the pros and cons of cost efficient marketing and decide which cost efficient method works best in creating awareness. We also want to determine if the methods can be integrated in a successful way to achieve greater awareness.Method/Material: We have made a qualitative approach by conducting three in depth interviews with the company Bluetooth SIG?s marketing director Anders Edlund.

The purpose of this essay is to study how the local creators of a "master plan" for the swedish city Kristinehamn, the years between 1940 to -43, looked on their planning. It is an analysis of ideas case study. A hypothesis is upheld for the research: that the local physical planning had largely extended ambitions what regards central state control in a way that is similar to planned economy. Questions that are asked include: Was the planning assumed to be a tool for the state to regulate the environment? Can the planning be seen as a mean to control the society in time and space? The essay search for verification of the hypothesis by a theoretical analysis apparatus made upp of ideal types.

This report is a market research for the company 4 Body and Mind, a start-upcompany that works with personal training online. They wanted to know if themarket for elderly care could be interesting for them to enter. This report is hence aresearch of the market for health and welfare technology in elderly care within thepublic sector in Sweden. A general fact is that the world's population is getting older.This combined with rapid growth of individuals in the age 65+ changes the demandson the elderly care in Sweden?s municipalities.

The purpose of this thesis is to increase the understanding on how market leading pharmaceutical companies in Sweden limit the market share decrease when these companies patent expires. In order to respond to the purpose, two research questions have been asked: how do pharmaceutical companies deal with market strategies prior to the expiration of a patent: and how the market strategies is used when a patent has expired and as a consequence, generics entered the market. A case study was implemented based on two interviews with a brand manager and a therapy area manager within the company Pfizer AB in Sweden. The results suggest that pharmaceutical companies implement strategies in numerous ways which differs substantially from the theories, this having to do with Swedish legislation. The main aim with the execution of the strategy, before and after patent expiration is not to limit a decrease in market share hence, rather to retain the pharmaceutical companies strong brand image.

This report will present an energy efficient building in the centre of Kalmar city. It willbecome energy efficient because of the worldwide goal to reduce our energy using in ourbuildings.The values of architecture have been given a great part in this report. The building is supposed to be placed in Kvarnholmen in a unique environment in centre of Kalmar city.Because of the placement it is very important to show respect to the surroundings and the history of Kalmar..

If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

The need for a more efficient electrical grid has made the smart grid concept popular in recent years. The aims of this study are to identify the conditions in Sweden for implementing a smart grid and to analyse the opinions of stakeholders. One finding is that the large capacity of Sweden?s existing electrical grid decreases the immediate need for smart grid solutions. However, the rapid increase in wind power might push the development of a smart grid in the coming years.

Design of a house requires knowledge of both technology and economics. Heating and ventilation shall be designed, costs are calculated and estimated and requirements must be fulfilled. Which heating system is to be elected is also a difficult choice, especially with rising energy prices as a factor.The choice of energy system is not always given, because it depends on several factors. Below is a comparison between district heating, geothermal heat pump and electric boiler from an economic standpoint. In a previous report appears district heating and geothermal heat pump as the best options.