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.

The aim of this paper is to clarify the up till now somewhat shady definition of legitimacy, and to investigate what happens to this concept when it is transferred from the boundaries of the nation state to the realms of the international arena. By creating a model of legitimacy from which an institution can be evaluated, the purpose of this paper is to investigate what legitimacy is and how important it is for the actors within the international society. The next step involves evaluating what makes the UN a legitimate institution and how its foundation is affected by the blatant disregard of its authority by one of its? most influential members.The theoretical framework consists of a summary of what contemporary analysts? views of legitimacy are, which I have incorporated into my own institutional model of legitimacy. The role of institutions is central to all aspects of this study.

Bakgrund: I Sverige finns en allmän målbild om en långsiktigt hållbar utveckling och för att uppnå denna målbild har lagen om producentansvar instiftats. Som svar på lagstiftningen och för att operationalisera målet om en långsiktigt hållbar utveckling har materialbolag bildats. Verksamheten syftar till att uppnå uppsatta mål om återvinningsgrader. Det senaste inom återvinningsverksamheten är utvecklingen av fastighetsnära insamling. I utbyggnadsprocessen finns ett incitamentsproblem där fastighetsägare har svårt att se ekonomiska incitament till att införa fastighetsnära insamling.

The 1900s saw two incidents of states using their military in civil disorder situations, which resulted in the killing of unarmed citizens. May 14, 1931 in Ådalen, marks a significant part of Swedish history and its view of the use of military force.  On that day, a peaceful protest march escalated, which resulted in live firing by the military stationed there to uphold law and order. This resulted in the deaths of five civilians and the prohibition of the use of military force in incidents of civil disorder. In 1972 in Northern Ireland a similar event took place on January 30, which is commonly known as Bloody Sunday. The Troubles were raging and resulted in protests for civil rights by nationalists.

This report covers the conceptual design of a new one person hybrid vehicle that is to be fast and convenient to drive on the roads. The vehicle is most of all supposed to be used as a commute vehicle but can also be used at other occasions as well.During the work with this project the group has focused on three larger areas, the outer design (body), wheel chassis and an ergonomically designed interior. The group was not able to just create these parts in 3D to get a trustworthy vehicle, hence number of other components and details were also created to get a better entirety.The outer design starts with idea generation and sketches and ends with a 3D model which is rendered to show how the final product is going to look. The design of the body has been going on during the entire work process due to new ideas and improvements that seemed interesting and had to be changed.The wheel chassis also started with idea generation, research and sketches. It ended up with a simulated 3D model which later on was mounted on the vehicle body to show how the vehicle is going to perform during usage.

Bakgrund: Ekonomisk, teknisk, medicinsk utveckling och medborgares förväntningar styr ökade krav på god vård. Arbetet i hälso- och sjukvården är kunskapsintensivt och i ständig utveckling. Chefer ska kunna ge instruktioner, förtydliga arbetsuppgifter, stödja prioriteringar och ge medarbetare stöd och återkoppling. Detta sätter fokus på ledarskap och lärande. Socialstyrelsen i Sverige menar att det behövs ökade kunskaper i hälso- och sjukvården, om lärandestyrt förbättringsarbete.

When we define something as real it will also have real consequences. Media society is developing rapidly; the media?s more central role in our society means that their interpretations and portrayals of the world will have a greater impact on how we look at ourselves and our society.When Swedish Princess Estelle was born in February 2012 she was the first Swedish heir to be been born in what is known as ?the computer age?. This paper aims to examine the reporting of the birth of Princess Estelle and how it was conducted by Swedish news sites, from an ideological perspective. The study is based on qualitative method with ideational analysis and Norman Fairclough?s critical discourse analysis.In conclusion, the news sites portray a positive image of Princess Estelle?s birth and the Swedish monarchy and strengthen the status of the Crown Princess family.

Många av dagens elektroniska kalendrar och kalendersystem kan inte kommunicera med kalendrar och system av en annan typ, trots att de ofta använder sig av samma format för att beskriva händelser. Det är därför intressant att undersöka hur ett protokoll för kalenderkommunikation bör fungera och hur de förslag som idag utvecklas ser ut. Ett standardiserat kommunikationsprotokoll underlättar för användare eftersom de då har större frihet att själv välja mjukvara. Det underlättar även för utvecklare som kan undvika kostsamma misstag då de utvecklar applikationer till kalendersystem.Denna undersökning genomför en litteraturstudie av två potentiella kandidater till standard för kalenderkommunikation, CAP och CalDAV. Dessa två förslag undersöks och jämförs med avseendet att utvärdera kvalitén på design, säkerhet, prestanda, händelsehantering (event notification) och portbarhet.

Syfte: Syftet med studien är att undersöka hur intern kommunikation används som strategiskt verktyg i norska IKEAs Corporate Social Responsibility arbete.Metod: I studien har kvalitativ metod tillämpats. Det empiriska materialet har samlats in genom personliga intervjuer. Dels med personal som ansvarar för kommunikationen av CSR och dels med personal som har andra arbetsuppgifter, exempelvis försäljning och kassaarbete. Materialet har kompletterats med observationer på varuhuset och och studium av styrdokument.Slutsatser: Personalen är överlag positiv till IKEAs CSR-arbete men har olika attityder till CSR, alla håller inte med de ansvariga för CSR om att både samhället och IKEA tjänar på att IKEA tar ansvar. Den viktigaste informationskanalen för internkommunikation av CSR tycks vara event marketing och kampanjer.

The predominant forestry harvesting method is based on the harvester-forwarder method, theharvester folds, branches and cuts trees, and sorts the logs into piles, while a forwarder transportsthe logs to a landing area.This master thesis work is about realization of a dynamic forwarder simulation model, and itspurpose is to provide an integrated forwarder simulation model in MATLAB/SimMechanicswhere the forwarder is based on a concept using pendulum arms to connect wheels and chassis.Active suspension control is developed and implemented into the simulation model, and finallycompared in simulation with passive suspension.In a first step, an integrated forwarder simulation model is developed, containing a simplifiedforwarder model, a tire-to-ground interaction model and a test track model. The simplifiedforwarder model is based a rigid multi-body system with a spring-damper suspension of thependulum arms. The tire-to-ground interaction model calculates the reaction forces, friction fromthe ground and applies the propulsion force. The test track model is a simplified version of thereal test track in Skogforsk. The propulsion wheel torque control is used to regulate theforwarder speed.

The aim of this study was to explore and gain understanding of the situation between managers in different forms of human service organizations. I chose to use a qualitative method and conducted semi-structured interviews with five professional middle managers in the public sector. To accomplish my purpose, I worked on the basis of several questions. The questions dealt with the role of middle management and what it involves, how it is perceived and what the middle managers think of the specific requirements for them and their leadership in organizations that provide services relating to people.  As a result of the analysis I have used the theory of social roles that describes the meaning of the different roles and role conflicts that arise in connection with various and conflicting expectations. The review of the results shows that middle managers in human service organizations experience to have to deal with a complex leadership role.

During later years coaching has gained popularity. Coaching offers help to learn rather than to teach and enables optimal performance. The method that builds consciousness, strengthens choices and leads to change in the wanted direction, can deduce to some of history's most successful educationalists. A coaching area steadily increasing is business- and executive coaching. The overall purpose with this paper is to explain what coaching is generally speaking, with specific focus on business- and executive coaching.

Krediter från banker är ett vanligt sätt för svenska företag att finansiera sin verksamhet. Revisionsberättelsen har sedan en längre tid varit en del av de årsredovisningar som granskas vid kreditbedömningen. Sedan slutet av 2010 omfattas dock inte längre alla aktiebolag av revisionsplikten, utan ca 72% av aktiebolagen har rätt att avskaffa revisorn.Syftet med vår studie är att ge en beskrivning av vad som ligger i fokus vid kreditbedömningen av de små företag, samt belysa hur kreditbedömningen har förändrats med avseende på den nyligen slopade revisionsplikten. För att uppnå studiens syfte har kvalitativa intervjuer utförts med banktjänstemän på fyra olika banker i Halmstad. Vidare har agentteorin använts för att analysera det empiriska materialet.Studien visar att bankerna har undvikit att göra förändringar i sina kreditpolicys till följd av den slopade revisionsplikten, utan låter de enskilda kontoren göra självständiga bedömningar.

This master of science thesis intends to examine how the established innovation theoriesinteracts with the social and cultural phenomena arising from the reduction in communicationcosts as a result of the development of the internet.The aim is to present a knowledge inventory of attitudes to and experiences of an openapproach, with emphasis on collaborative innovation, in product and service developmentdriven companies in different fields. The studied theories and the empirical results forms thebasis for an analysis of how companies can benefit from the diversified knowledge that existsoutside their borders as well as an exploration of the potential for this kind of knowledgeexchange to act as a catalyst for innovation.The theoretical part of the study is based essentially on two tracks: (1) innovation theories witha focus onopen innovation and user innovation, and (2) a broad review of how theories ofdiversified knowledgeand collective intelligence has become possible to apply in an innovationcontext. The empirical part of the study is based on material obtained from semi-structuredinterviews with respondents from six companies.The results show that companies have implemented unstructured innovation initiatives withoutany formal links to the structured product development processes, which are part of thecompanies core activities. The main conclusions include the following insights: There is a needfor structured links between the unstructured initiatives and the core activities, which makes itpossible to take promising ideas to market. The companies also have to lose some control of theunstructured initiatives; consequently it is impossible to pinpoint what the outcome will be.

Over time, species colonize new areas naturally or through humans. The colonizers areoften few and founded populations represent only a fraction of the genetic diversityexisting in the original population. If the established population becomes isolated afterthe colonization event genetic diversity will remain low and if the population, in addition,remains small in size for an extended period this will lead to increased inbreeding andpossibly inbreeding depression. Metrioptera roeselii is a common species with awidespread distribution in continental Europe. During the last century, it has expanded tothe Scandinavian Peninsula which is separated from continental Europe by the Baltic Sea.My aim was to test the hypothesis that individuals in isolated populations in Scandinaviaincluding Denmark and the Baltic Sea islands are smaller than individuals in thecontinuous part of its distribution due to low genetic diversity and lacking incoming geneflow.