It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The purpose of this essay is to examine Banverket?s problems with its current financial model as it relates to reporting on operations and maintenance work, and to propose measures to simplify the model..

The aim of this thesis is to define digital library, and to investigate a relation between the construction of a digital library and user needs. The main questions to be answered are: 1 What criteria was used when constructing a digital library, particularly concerning issues like purpose, function, design, supply, services, resources and future development of the digital library? 2 How do the digital library system designers and system builders criteria correspond with those of postgraduate researchers? And what factors affect the use? A digital library is an enterprise that gives access to information stored digitally and directly available on the net. The crucial is that the enterprise has a control over collection of information and responsibility to make it available to a defined group of users. In order to investigate the relation between the construction of the digital library and user needs, I have interviewed five key people involved with the work with the digital library and twenty postgraduate researchers from the Gothenburg University.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

It appears from today's debate about the quality of social work and addiction treatment that largely focuses on the impact of recent various interventions in the hope of being able to alter social work's role in society and also the organizational structure. The debate points to a part of the 1970s social welfare debate. Today's aspirations to establish an evidence-based practice can hardly be expected to solve the social services basic dilemmas is that it always have to do something, despite the many times you cannot get clear instructions on which funds should be used by law or science. Even if you follow the rules and practices based on scientific studies should the importance of various key initiatives to remedy deficiencies in social service work with addicts in large part depend on how, in these initiatives define the term "evidence-based practice" and what steps will be indicated for to develop practice. My starting point was to explore how evidence-based social work in connection with medication-assisted treatment for opiate addiction look, which evidence-based interventions Social Services currently uses in connection with medication-assisted treatment for opiate addiction, as well as how to work with it in the ordinary course of business. The study showed that social services have become better at using these methods in recent years and that today there are more tools available than before.

Restrictions in nature conservations are increasing the influence of forest management. Nobel broadleaved forests are more influenced than other forests, because they are considered to be more valuable than other forest types in Skåne. There has been a lack of knowledge about the amount that is set-aside for nature conservation and what types of forest that is concerned. These are the main questions to be answered in this thesis. Moreover has the timber quality been compared between set-aside and non-set-aside areas since it affect the financial conditions for the forestry in nobel broadleved forests. The last asked question deals with the financial consequences of set-aside.

As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.

Hösterminen 2006.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

This degree projects made on behalf of AB Karl Hedin to find out what private forest estate owners would like to have on a forestry-related website. The reason for finding out what estate owners think of the forest websites is to meet needs of the forest owners who are customers of AB Karl Hedin. Marketing and use of the Internet for information search for products and services are two key concepts in this study. To be able to perform the study, a telephone survey was made to find out what estate owners want and what they are missing on a forest site. The survey can be summarized at following conclusion: The marketing of AB Karl Hedin website must be stronger The forest owners want more information on forest business, prices and forestry services.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

Mass communication today stands for a great number of information in the developed welfare state of Sweden. This was also the case during the social and economic financial crisis in 2008-2011. At this point, the majority of the population chose to turn to the newspapers to look for further information. This essay seeks, in a comparative and theoretical way, and with the help of two theories of nationalism, to understand how the Swedish culture and tradition can be ex­plained via newspapers, and in what way these portray nationalism. What it also sets out to in­vestigate further is what kind of impact it might exercise over the population in its position as one of the leading providers of information.

The purpose of this bachelor thesis is to examine the methods public libraries can use in order to market youth services. It is also a chance to evaluate an untested marketing model adapted to public libraries. Young people are one of the most difficult groups to attract to the library and thus librarians need adequate methods to deal with this problem. We have interviewed librarians, carried out observations and examined documents in accordance to the triangulation method. Before one can begin marketing the libraries one ought to know of how marketing is done and the principles behind it, therefore we have given a simple explanation of marketing and marketing theory.

The question of whether financial analysts can forecast stock movements or not has been widely debated for many years. This study examines if an investor has been able to receive an excess return by following financial analysts? recommendations. We continue by studying if an investor has been able to earn a different excess return by following different types of recommendations. The study includes more than 15,000 recommendations made by 10 first tier banks and brokerages on the Swedish market during the years 2003-2007.