Background: Røvik claim that both public and private sector, large and small firms, are working with the same administrative standards, recipes, as these are currently considered to be ?right?. He argues that this is partly due to the globalization of the information society, which is making it possible for recipes to spread rapidly. An area affected of this is purchasing, where many new strategic and organizational concepts have been developed. Nowadays, people argue that ?every penny saved in the procurement function, is an extra penny in profit? and that purchasing decisions affect the entire company and its performance.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Under 1990-talet utspelade sig en bitter kamp om marknadsandelar mellan de två ledande webbläsare Internet Explorer och Netscape Navigator, det så kallade webbläsar-kriget. Kriget hade till följd att webbläsarna blev nästan helt inkompatibla. Sedan dess pågår en ständig utveckling av gemensamma standarder för webben. Idag är förutsättningarna för kompatibilitet mycket bättre än för tio år sidan, men problemet är inte fullständigt avhjälpt. De moderna webbläsare Internet Explorer 6, Firefox 1.5, Opera 8.5 och Safari kan återge en och samma webbsida visas på olika sätt trots att det finns gemensamma standarder.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The purpose of these theses is to show the financial economical situation during the change from conventional dairy production to ecological production. The thesis is accomplished by collecting information from literature and interviews where needed. The target group of these theses is dairy producers who will transform their production from conventional dairy production to certified ecological dairy production. The theses emphasise on the economic situation during the adjustment years. For this I have studied a presently producing dairy farm.

We have left the industrial society, and instead, we live in a post-industrial knowledge and information society. It is often said that industrial production has disappeared or that it has changed greatly. This means that fewer are employed in the manufacturing sector while the service sector is increasing, resulting in that the boundaries between production and administration decreases. The production goes from mass production to more flexible and specialized solutions. This puts greater demands on the logistics chain that continually need to work to meet customer requirements.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

ABB is one of the world?s leading engineering companies in power and automation technologiesand their solutions improve performance while lowering environmental impacts for energycompanies and industries. ABB FACTS designs equipment and plants for series and phasecompensation.This thesis has been performed at ABB FACTS on the Mechanical Design (DM) department inVästerås, Sweden. The purpose of the thesis was to develop and design calculations andsimulation tools for ABB FACTS?s standard series capacitor platforms.

The purpose of this study is to map out and to analyze the spatial variation of female representation at the national level in established democracies. The aim is also to explain the variation in the female representation. The main questions that the paper tries to answer are:1.How does women representation in established democratic parliaments vary?2.Why does women representation in established democratic parliaments vary?This study is a comparative and statistic study, i.e. a study that includes a bigger number of countries and where quantitative analysis methods are used in order to achieve comparative analyses.

Den svenska myndigheten Bokföringsnämnden (BFN) har beslutat att ändra inriktningen på sitt normgivningsarbete och har därför börjat utveckla redovisningsstandarder som ska gälla för olika kategorier av företag. Avsikten med detta arbete är att förenkla och förtydliga reglerna. Under år 2007 har BFN lagt fram ett utkast till ett nytt regelverk som ska gälla för mindre aktiebolag, K2. Internationellt arbetar organisationen International Accounting Standards Board (IASB) på ett liknande projekt som är avsett att användas av små och medelstora företag (SME). IASB:s projekt har som syfte att ta fram en internationell redovisningsstandard skräddarsydd för att möta dessa företags behov.

Värdering till verkligt värde infördes i regelverket 1 januari 2005 i och med införandet av IAS 40. IAS är en förkortning av International Accounting Standards och IAS 40 ger börsnoterade bolag med förvaltningsfastigheter möjlighet att värdera och redovisa dessa fastigheter till historiskt anskaffningsvärde eller verkligt värde. Efter införandet har de flesta börsnoterade bolag valt att redovisa till verkligt värde.För att belysa problematiken med värdering och redovisning till verkligt värde används förvaltningsfastigheter som ett illustrationsexempel. Detta för att se hur kreditinstituten genomför värderingar och hur de påverkas när börsnoterade bolag redovisar till verkligt värde. Syftet med uppsatsen är att utröna om det föreligger några risker när verkligt värde appliceras på förvaltningsfastigheter.Djupintervjuer med tjänstemän på kreditinstitut har genomförts för att bringa klarhet i hur kreditinstituten ser på och hanterar värdering och redovisning till verkligt värde.Kreditinstituten använder sig av värderingsmodeller för att värdera enligt verkligt värde vilket inte är i enlighet med värderingstrappan.

This paper analyzes the content of eight Islamic Friday-sermons, held at Chalmers Technical University in Gothenburg in spring 2010, organized by Chalmers Islamiska Förening (CIF) (Chalmers Islamic community).The forces of globalization, the accessibility of information and the Internet have given rise to discourses and movements that know no national boundaries. The accessibility of these global movements and discourses through media, Internet, etc., affect the way Muslims in Sweden interpret and practice their religion. Thus, this paper includes discussions and descriptions of global Islamic revivalist-movements, and relates the contents of the sermons at Chalmers to these movements. In the sermons, the imams often discuss the concept of a global Muslim community, the umma, and their perceptions of the prescribed ethics linked to this community. They often relate this discussion of ethics to frequently discussed issues in the West such as equality, justice and ethical standards in war.

En harmonisering av redovisningsregler håller just nu på att ske i Europa. International Accounting Standards Board, IASB, har utvecklat en standard som ska medför att redovisningen av finansiella instrument ska vara lika och Europaparlamentet har godkänt den för användning inom unionen. Standarden är IAS 39 och från och med den första januari 2005 är koncerner som är noterade på en börs tvungna att redovisa och värdera sina finansiella instrument efter denna. IAS 39 behandlar redovisning och värdering för alla finansiella tillgångar och skulder och är således mycket omfattande. Mot bakgrund av detta blev syftet i denna studie att undersöka vad svenska företag tycker är positivt respektive negativt med det nya sättet att redovisa finansiella instrumenten, samt varför de tycker som de gör.

This bachelor thesis in business economics raises the topic about Corporate Responsibility (CR), this topic is currently being discussed in a variety of channels and today an increasing number of companies are involved in corporate responsibility. How do Skanska work with sustainability and why are they doing this? It is also important to see the results of the work with sustainability will lead to. We will go into more depth in one of Skanska's projects, project M25, to investigate the CR strategies they use and see how they actually work with sustainability. The purpose of this paper is to describe and analyze how and why Skanska is working to implement CR policies in their operations and more specifically from the M25 project in order to achieve sustainable business development.

This thesis describes the development of a tank insert for diesel cars, from idea to a prototype. The idea is to design an insert which makes it impossible to refuel petrol in a diesel car. The insert shall be installed in the existing tank opening on diesel cars. The tank insert is designed for the Swedish company SverigeGrepen AB located in Vänge, just outside Uppsala. Their main product is a pitchfork that is ergonomically designed and durable.A pre-study were performed in which information relating to fuel caps, tank openings, petrol- and diesel nozzles were collected.