Bakgrund och problem: Expandering av multinationella företag har fått till följd att en internationell harmonisering av redovisningen har efterfrågats för att öka jämförbarheten mellan företag. Resultatet av detta har blivit att EU beslutat att införa gemensamma redovisningsregler för alla börsnoterade företag. Dessa skall från och med den 1:a januari 2005 följa IAS/IFRS. Reglerna innebär bland annat att goodwill numera inte skrivs av utan istället skall nedskrivningsprövning utföras minst årligen. Vid nedskrivningsprövningen föreligger inslag av bedömningar vilka är av intresse att studera.

The purpose of this paper was to investigate how the Child mental Health Service, BUP Ektorp, textually constructs its demarcation, by studying case records from the first evaluations of the patients. The main questions were: In what way are the competitors and their problems represented in the texts, how is the solution justified and explained, and how do these factors relate to each other? The method being used is discourse analysis, influenced by Mörkenstam. The main conclusions are that the demarcation consists of a number of onceptions about the child, the parents, and the therapist. The conceptions, together with the way the problem is being described, justifies the proposed solution, proclaiming termination of the case..

Increased energy consumption in the world has created an increased supply of various fuels, especially fossil fuels. The Swedish government has set up various energy targets for 2020. To reach these goals it?s important to increase the energy efficiency in local buildings such as schools. This work illustrates the breakdown between energy supply and energy losses over the school.

I uppsatsen utreds indirekta förebilders påverkan på svenska förtonåringars modeval av kläder och skor. Mycket av den forskning som gjorts tidigare berör andra marknader än den svenska och andra produkter än kläder varför vi anser vårt valda område tämligen outforskat. Vi redogör i uppsatsen för teorier som behandlar modespridning, barnens roll som konsumenter, kommunikation, varumärken, referensgrupper, self-concept, symbolisk konsumtion och familjens beslutsroller. Resultatet från de kvalitativa intervjuer som vi genomfört med pojkar och flickor i åldern tio till tolv år redovisas. Slutsatserna är att förtonåringarna har ett uttalat idolskap från i första hand sportvärlden och i andra hand musikbranschen.

Sun Microsystems chose its own Open Source path by not following competitors in their commitment toGNU/Linux. Sun instead created its own Open Source project from the source of Solaris under the name ofOpenSolaris. The business model of OpenSolaris belongs to the new and more commercially viable OpenSource, referred to as OSSg2. This survey was based on articles on the adoption of Open Source in organizationsand István Orci?s publication Kritiska IT-System.

Gender balance within the business administration field at university level is an area that has gained increased attention in the last decade. As gender balance contributes positively to the scientific and educational achievements within all disciplines, many studies have tried to understand the decision-making processes of students when selecting a business specialisation. However, little attention has been devoted to the finance discipline although there is a remaining gender imbalance within the field at higher-level economic studies. This thesis was performed as a qualitative case study and is based on interviews with second-year bachelor students facing their choice of specialisation at the Stockholm School of Economics. Through an application of the Theory of Reasoned Action (TRA), this study aims to examine factors that influence female business students' intentions to choose a specialisation.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

To meet the needs and demands of the costumer, accurate information about how much is available in stock is necessary. When the information in the system does not match the physical inventory, inventory inaccuracy occurs. Inventory inaccuracy is common among companies and may contribute to increased labor cost, excess inventory, production disruptions, waste of time, late deliveries, poor service and lost customers.The purpose of this study is to identify contributing factors to inventory inaccuracy for business with outdoor storage. The study also aims to investigate how efficiency factors can reduce the inventory inaccuracy for business with outdoor storage.A case study was conducted to answer the purpose. A company in the steel industry was chosen to examine inventory inaccuracy on business with outdoor storage.

Formulation and testing of a new type of chainsaw lubricantThe company Agro Oil has come up with the idea of developing an environmentally adapted chainsaw lubricant with a new unusual base fluid. A field test with a tree-harvester shows unsatisfactory low temperature properties and high wear. In this work the viscosity, price and pour point of different combinations of the given base fluid and three other base fluids have been investigated. Desired viscosity and price are determined for different formulations. The new lubricants tested show lower pour points than almost all products on the Swedish market.A test equipment has been developed to investigate the wear.

Bakgrund och problem: Redovisning av immateriella tillgångar har länge varit ett omdebatterat ämne. Samhället går mot mer och mer kunskapsbaserad produktion och resurser av immateriell karaktär utgör en central roll i företagens ekonomiska situation.Forskning har visat att resurser i form av forskning och utveckling anses vara viktiga resurser och av stor betydelse för företagens tillväxt. Därför ligger denna studies fokus på redovisning av forsknings- och utvecklingsutgifter. Problematiken på detta område är främst kopplad till om utgifter för denna typ av arbete ska aktiveras i balansräkningen eller kostnadsföras i takt med att de uppkommer.Syfte: Syftet med denna uppsats är att tydliggöra för användare av årsredovisningar hur svenska noterade elektronik- och maskintillverkare hanterar utgifter för forskning och utveckling i dess redovisning inom ramen för International Financial Reporting Standrards (IFRS). Frågeställning:? Hur presenteras utgifter för FoU i årsredovisningen hos svenska maskin- och elektroniktillverkare?? Hur hanteras redovisningsvalet omedelbar kostnadsföring kontra aktivering?Metod: Sex stora företag inom vald bransch har studerats.

This paper is an assessment of whether the Nordic countries constitute an optimum currency area (OCA) or not. Hodrick Prescott-­?filtered data of real Gross Domestic Product (GDP) and rate of employment are used to investigate the similarity of business cycles between the target countries through a series of correlation analysis with Sweden as the base reference country and also by using a linear regression model. Additionally there is an evaluation of trade volume and labour mobility between the countries. Our results indicate that Iceland had the least similar business cycles within the Nordic countries and that the area should therefore possibly comprise Denmark, Finland, Norway and Sweden. .

In May 2005 the Swedish cinema chain Astoria Cinemas is founded and in July two years later the company goes bankrupt. In this thesis Astoria Cinemas is used as an example to illustrate the conditions for a culture-producing company in a commercial market. The purpose of the thesis is to discuss the strategies for cultural production that has been used by the actors involved in the Swedish cinema market, and also to discuss the structural environment on that market. It is a qualitative study based on interviews and documentation. A few conclusions are possible to draw from the empirical material, one is that Astoria Cinemas? management did not agree on the company?s business strategy and therefore might have acted strategically inconsistent.

This study covers reading comprehension and the introduction of the "Tell me" approach as proposed by Chambers (1993) to a group of teachers in a Swedish F-3 school. Five teachers got to use the method for three weeks and were interviewed before and after the experiment to analyze their current ways of working and reactions to using the method in everyday tutoring. The result from the first interview showed that all of the participants had been using methods to improve the children?s reading comprehension prior to the study, but no one had tried the "Tell me" approach. After trying the method throughout the test period, all of the participants were positive about the methodology and showed an interest in continuing the use of it.

Purpose: The purpose of the investigation is to give an insight to hot the EU legal environment in the field of vertical relationships influences the competitiveness of the 2nd tier of the automobile industry. Conclusion:It follows that European legislation has succeedded in raising the competitiveness by breaking down the powers of the predominantly more powerful companies that the 2nd tier players do business with and by giving companies sufficient leeway to act. The comment must be made here that serious problems due to a power misbalance might still exist yet are not uncovered. In the course of my research I have found a lack of issues in my subject field. These problems however would have a more structural and economical cause, dealing with these problems would fall outside the boundaries of the competence of European competition legislation.

In Economic Geography, there has been a strong interest of how different forms of proximity impacts businesses. In addition, there is also a strong interest in business agglomeration, as a result businesses cluster together through physical proximity, networks and knowledge. In the development sector, there is a strong interest on how to best support the creations and growth of small enterprises.This essay emphasises on the business cluster formations in Katutura, a suburb to Windhoek the capital city of Namibia. It oversees the impacts of different types of cluster formations and their effects on the businesses. In addition, this essay will identify the main clusters in Katutura and state what makes them unique from each other and what is a common cluster feature.