Bakgrund och problem: En mängd nya standarder tillkom år 2005 när IFRS blev tvingande för börsnoterade företags koncernredovisningar inom EU. En av dessa nya standarder var IAS 36 punkt 134 som behandlar upplysningskrav vid nedskrivningsprövning av goodwill. Studier om företags redovisning av goodwill och dess nedskrivning de första åren med IFRS visade att redovisning av flera upplysningskrav var bristfälliga, dock spåddes det förbättringspotential av en del forskare. Det har även utförts studier om bakomliggande faktorer som kan ligga till grund för varför vissa företag inte redovisar fullständiga upplysningskrav, en av faktorerna som uppges är storleken på goodwillposten. Med dessa studier som bakgrund skulle det vara intressant att undersöka om svenska företag uppnått den spådda förbättringspotentialen sedan IFRS blev tvingande inom EU, samt om storleken på goodwillposten har en inverkan på hur företag redovisar upplysningskraven.Syfte: Huvudsyftet med uppsatsen är att undersöka huruvida svenska företag uppfyller upplysningskraven i IAS 36 punkt 134 i större utsträckning år 2012 än vad de gjorde år 2005, och delsyftet är att undersöka om storlek på företags goodwillpost påverkar i vilken utsträckning de uppfyller upplysningskraven.Metod: Studien är av kvantitativ karaktär och en deduktiv ansats har använts.

Motives and reasons behind a decision to change the asylum process in Sweden are the central concern for this thesis. A symbolic political perspective will be applied in order to elucidate the symbolic factors that have influenced the decision process.The Aliens Appeal Board in Sweden will close down at the end of March 2006 and all pending and future cases will henceforth be decided by three administrative courts. This will be done in order to enhance the principles of legal certainty by making the process more transparent and oral. It is an extensive reform, but since very few amendments are made to the applicable substantive law it raises questions about the actual motives behind the change.One reason that seems to have had a major impact on the decision to close down the Aliens Appeal Board is the fact that the board is perceived as a symbol for an inhuman asylum policy. Transferring the process to the courts might ease the attempt to increase the legitimacy of the asylum process.

The smartphone market is growing rapidly, between Google Play and App Store more than 25 billion apps have been downloaded since 2008. Today many companies develop their own smartphone applications (apps) for their customers. We believe that many apps are developed without much consideration about the actual value it brings to the customer, and through them, value for the company. Instead they create applications with hope of keeping the company modern. Developing and implementing apps in a business is neither easy nor free and must therefore add value to the business in some way.

Det har länge funnit en vilja att harmonisera redovisningen då redovisningstraditionerna har skiljts sig åt mellan olika länder. En harmoniserad redovisning underlättar för handel och transaktioner mellan utländska företag eftersom en internationaliserad redovisning gör att alla talar samma språk. I Europa finns en egen organisation för att reglera redovisningen, IASB, och EU valde att arbeta efter deras rekommendationer som därför kom att bli obligatoriska för börsnoterade koncernföretag. Övergången till de internationella redovisningsstandarderna IAS och IFRS skedde år 2005 och även fast redovisningsrådet följt IASB: s rekommendationer tidigare innebar övergången åtskilliga problem. Några av standarderna stred mot tidigare regler i årsredovisningslagen då de nya standarderna innebar värdering till verkligt värde som ej var tillåtet i Sverige tidigare.

Business development is to bring forth the entirecompany and through effective, market renewalprocesses to create sustainable profitability.1 This mightbe difficult, especially for smaller companies who lackthe experience and also tools to make correct forecast.2The purpose of my thesis is to investigate andexplain how a small business can remain flexible andcreate products in new markets by making the brandappealing and credible.In my thesis I have investigated how a company canextract benefit from its brand and identify the benefitswhich are the most unattended in a new market. Bydoing so, the company can systematically developconcepts for new business opportunities. I hopethat my thesis may provide tools and ease businessdevelopment process for smaller businesses.The purpous of my thesis I have studied theories ofbusiness development, brand and brand extension. Inthese theories I have used existing methods and I havecreated my own methods of business development.Through this thesis I have worked with AvelutionAB (a small that produce products for recoveryand comfort). I tested the theory and methods withAvelution which has resulted in a business developmentstrategy as well as two concepts that show howAvelution in the future might develop its business basedon the benefits Avelution and its products create..

The market for security is one filled with great opportunities. The security services companies are numerous and diverse, the Swedish market is dominated by two large companies: Securitas Bevakning AB and Falck Security AB. In this study we have focused on the bigger of the two, Securitas. This report describes and analysis the security service branch and its surroundings in an involved manner. The target group of the result is mainly people within the security branch.

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

In Sweden there is no legal regulation for the obligations and responsibilities between the contracting parties within the construction, civil engineering and installation sector. To clarify uncertainties regarding the liability, actors from theses sectors have agreed upon a voluntary regulation, called the General Conditions of Contract.When insurance companies want to enter the Swedish construction insurance market, they face a regulatory framework that not only regulates the construction market, it also imposes requirements on terms and conditions that must be included in the construction insurance. These terms are perceived as ambiguities and create difficulties and inhibit the ability for these insurance companies to offer competitive insurances. One of the terms that create these difficulties is the guarantee period, which is period of time starting from handing over the construction project to the employer, during this period the contractor still has the responsibility for the construction project. The guarantee period regulated by the General Condition of Contracts differs from the international use of the term both in length and in content.

The genetic relationship between three Swedish horse breeds was investigated using microsatellite data from 144 loci in 30 horses. The North Swedish Trotter is believed to have been crossed with the Standardbred in the 1950?s to produce a faster trotter. If true, the North Swedish Trotter should be more alike the Standardbred than what the North Swedish Draught Horse is, from which they originate. This was investigated using F-statistics and Nei?s distance in GENEPOP and GENETIX and cluster assignment in STRUCTURE.

This thesis investigates how energy is used in three public baths today and suggests measures that could reduce the energy demand. The results show that there is a great poteltial for energy savings i public baths, and that it would be interesting to examine some of the proposed measures further..

I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

Forskning kring tillväxten av leasing har idag resulterat i att leasing omfattas av en femtedel av den totala externa finansieringen företag väljer att anskaffa tillgångar på. Ett företags finansieringsmöjligheter sätter prägel på huruvida företag överlever på marknaden idag. Då leasing är ett av de mest attraktiva finansieringsalternativen var det högaktuellt att undersöka vad leasing var samt hur redovisningen skiljer sig åt av leasing mellan företag och länder. Den stora frågan som företag måste ta hänsyn till är om de ska lånefinansiera eller leasa sina tillgångar. Rent teoretiskt är dessa förfaringssätt likartade vad gäller kostnader och betalningsansvar.

In today's changing environment, an increasing number of companies are realizing thebenefits of analyzing business information and thereby stay competitive. By making use ofdecision support systems, known as Business Intelligence (BI), organizations are expected tocollect and process business data and thus get more out of their business.Nowadays it is not enough for organizations to have access to corporate data inside officewalls, they must also be able to bring the information "on the go", which has been thefoundation for the progress of mobile BI solutions. As the mobility increases and thecorporate data leaves the office, new risks arise, which is one reason as to why manycompanies hesitate at the idea of introducing mobile BI solutions.In this paper we explore two security aspects in the area of mobile BI solutions. Our researchquestion is as follows: How does security aspects affect a company's decision to acquiremobile BI solutions? The survey was conducted through interviews in cooperation with thefirm Optivasys, exclusively dedicated to the BI solution QlikView.A significant part of the theory we studied describes security as critical; however, ourresearch suggests a solution on how companies can manage the security aspects.

Marketing in a business-to-business environment differs from its counterpart in the business-to-consumer market. Where the latter focuses on customer satisfaction, the former is all about value. This value creates loyalty between seller and buyer. Creating loyalty is becoming more and more important in the media planning industry as fierce competition reduces profit margins. Value is created through selling what a client wants at an acceptable price.