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.

In Sweden we have the highest rate of nontraditional students among Europe. Coincidently, we also have the highest rates of drop outs among OECD. In this particular field, drop out from higher education, there is a need fore more qualitative studies that can support the "statistics". Studies about experiences of drop outs are significant for society, university and individual. The aim of this study is to describe and understand how nontraditional student experiences drop out from higher education.

This Masters Thesis includes a survey of recreational habits and the attitudes towards forests of the people of Sätra, a suburb of the city of Gävle. The study also includes the planning and design of a forest suited for education in the same part of the city. The thesis is a part of a project called Tätortsnära skog, commissioned by the Swedish forest agency. The project aims to survey the recreational habits of the general public in the regions of Dalarna and Gävleborg. Tätortsnära skog is focused on cities with a population of more than 20 000 inhabitants, of which Gävle, Sandviken, Falun and Borlänge all fall within the category.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

To work in an unpredictable work environment requires communication that functions well. In every organization it?s important that employees receive information that is relevant yet not confusing. Due to that, our ambition with this study is to understand how rescue effort organizations communicate in meetings; and whether their communication is clear or not. Our subject for this case study is the Emergency Services in the region of Karlstad.

The aim of this study was to see if there is any group of cats that are at greater risk to get sick and/or be euthanized during their stay at a cat shelter with no-kill policy. The study was conducted at Åkeshov cat rescue center in Sweden and cats that entered the center between the 1th of June 2010 and the 31th of December 2011 was used in the study. This study focused on factors regarding gender, origin, level of socialization, incubation period and the proportion of euthanized cats. In this study, the kind of illness weren?t taken into account. This study showed that the gender of the cat didn´t affect the risk for illness.

The forest owner cooperative has observed difficulties with keeping women as forest advisers/ buyers. This is a problem because the organisation wish to have both men?s and women?s qualifications. The organisation?s purpose in their equality and multiplicity plan is to increase the knowledge and awareness of equality and multiplicity, increase the credibility to the members and customers, and to be well prepared for the future need of qualifications. The purpose of this paper is to identify if there are any conditions that may limit female employees at this particular service.

This thesis examines a possible control strategy to minimize flow fluctuations in Uppsala?s district heating system. High variations in flow rate may lead to complications caused by hydraulic constraints in the district heating system. These complications, such as inadequate pressure and temperature levels, increase the risk of heat delivery failures. It is therefore important to avoid such situations both for the producer and for the customers.Typically, the forward temperature is controlled by using a rough correlation with respect to the outdoor temperature.

ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care.  Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.

Background: A debated subject in today?s society is CEO compensation. Companies which give the CEO compensation mean that it motivates them to maximize the company?s return. The compensations are based on various types of variables, such as financial measures and financial ratio.

Mental illness in school ? A counselors perspective - The purpose of the study is to examine school counselors work with students (13- 15 years of age) who are struggling with mental illness. Focus on mental illness is discussed in a school context. From the school counselors perspective questions like, what kind of working methods are they using and, how they collaborate are examined. The research design is based on a qualitative approach, with ten Semistructured interviews with ten different informants who work as a counsellor at 10 different schools around Skåne.

Heifer?s growth may be divided into three main phases: calf period, puberty and pregnancy. When the heifers are about three months old a critical period begins. This period ends when the heifer reach puberty and have her first oestrus at around 9-12 months of age. In the critical period the mammary gland starts to grow at a fast rate and Insulin-like growth factor-1 (IGF-1) transport the growth signals to the mammary glands.

The aim of this literature review was to investigate whether the modern dairy cow has the time she needs to lie down and to sleep and what deprivation of these behaviors could lead to. Current research seems to agree on the fact that sleep is essential but there is no uniform explanation of the function of sleep, even though there are many theories. It is known that sleep has an important impact on the immune system and that sleep is increased in case of an infection. Sleep deprivation causes many negative effects including reduced function off the immune defense, increased metabolic activity, malnutrition and increased heart rate. It has also been found that deprivation of sleep could cause increased mortality.

The aim of this Master's thesis is to explore how the localisation and the design affect the conditions for a school-media centre. A school-media centre is in this study a place where the students seek, find and evaluate information, discuss and exchange ideas. An active place for generating knowledge. The method applied in this study is "Space Syntax Analysis", a quantitative method with visual representation of the results. In the theoretical framework, space is the voids between walls, doors and ceiling, between furniture and bookshelves.

The aim of this master thesis is to measure library service quality in two groups of libraries, newly developed and well established, and to see if there are any differences in the users perception of the dimensions in LibQUAL+. The thesis also examines the different perception of quality for the user groups: undergraduate students, graduate students, and faculty. Another approach is to test the Swedish translation of LibQUAL+. Different theories on service quality are presented but the main theories are from the marketing perspective. The grounding and development of LibQUAL+ is described as well as the use of the instrument in different libraries.