With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

This thesis treats Building Information Modeling, BIM, in the production stage. Brieflydescribed BIM is virtual model of a building object where all information about theobject is gathered. All the involved operators in the construction project have access tothe model and can gather or share information about the project. There are several waysto apply BIM in the production stage. This thesis primarily deals with visualization of theobject, preparation and planning, the ability to take amounts from the model andcoordination and clash control.The basic issue was highlighted by Byggdialog AB.

Intranet is today a common technical groupware to communicate in many organisations. People can interact through the Intranet and communicate within the organization and get relevant information according to their workplace. It can be difficult to get everybody to use the Intranet as an information- and communication tool. This causes problems when people want to reach out with information. With these thoughts we entered our work at Luftfartsverket at Arlanda airport.

ABSTRACTElin Johansson, Hanna Johansson, Camilla Nilsson Say something interesting! A qualitative study of marketing communication on Facebook                               Pages: 36With the emergence of social media, new ways has been created for companies to reach out to its audience. From being dependent on journalists to provide information, companies today have the ability to self-publish information in the open media channels. The use of social media should not replace traditional marketing communication though, but works best as a complement. It is a new environment that requires the company to adapt its working methods. Although the work is different, it is important that companies see social media as part of the overall marketing communication and not as a separate project. The purpose of this paper is to study recipient?s experience of company?s communications in social media. We have chosen to relate this to the instructions on methods of marketing communication and social media marketing as found in literature on the subject. This is to examine whether firms achieve the desired effect of the methods that are considered most appropriate. Does the message reach out? The focus of this study is marketing communication in the social media Facebook. The study consists of qualitative interviews to illuminate the recipients' views and experiences, as well as a literature study from the theoretical perspective of the sender of marketing communication in social media. The results showed that business as well as audience must interact in a functional relationship in social media. Companies should be more like the customer they are trying to reach. If companies choose to expose themselves in social media, time must be given to this, which is what the audience expects. Key words: Marketing communication, social media, social media marketing, Facebook, recipients, sender.

Shakespeare- Dead or alive in school?The purpose with our degree project is to examine if Shakespeare still is alive in school and in what way he is being used. Our study is based on these following questions:Does Shakespeare exist in school today?How are the other classic books being used?Which teaching methods are used?How is Shakespeare received by the pupils?The methods used to be able to answer the questions are interviews with teachers and focus groups with the pupils. We carried out the interviews with six Swedish teachers and four focus groups in four different upper secondary schools.The main result of this study shows that teachers and pupils still think that Shakespeare is an important author.

Children of school age, who have just moved to Sweden can either start in a preparation class or in a normal class. There is no Swedish law or national policy that determines how new children will start and continue their education in Swedish schools. The decision is up to the schools or the communes.This study investigates what kind of educational methods teachers, from a sample of two different schools, are using to educate the newly-arrived students and if these methods are making any contribution to integrating these children into the Swedish school system. The study will raise questions like, how are the new students introduced to the Swedish school, what is the purpose of having the children in preparation class as opposed to normal class, and what methods do the interviewed teachers use to integrate the new children into the school system?Interviews were conducted with four teachers, an associate professor and a senior lecturer in education, who has done several years of research about children from abroad coming in to the Swedish school system.

Students at Jönköping School of Engineering were given an assignment from Jönköping municipality, to evaluate their decision support system, QlikView. The students have also developed proposals for improvement with focus on usability.The Jönköpings municipality has currently got 11000 employees and consists of nine different administrations. The target group for QlikView is approximately 600 first-line managers.The intention of QlikView is that the users can get an overall picture of their business by having all information in just one system.The purpose of the thesis is to obtain a picture of what the users think about the system today and present relevant suggestions for improvement, which the Jönköping municipality can use when the introduction of the new version of QlikView takes place. The research questions that the study aims to answer are:? Has QlikView got a user friendly interface?? How can the interface be improved to become more user friendly?Theories that this work is based on is Jacob Nielsens ten usability principles and Ben Schneidermans eight golden rules.

This study was a final thesis, for the bachelor program in civil engineering at theUniversity of Uppsala, which was made on behalf of Riksbyggen in Uppsala. Acomparative study of two stain renovation methods; tradition pipe replacement andrelining was done with an environmental perspective. A simplified life cycleassessment (LCA) was done according to the International Organization ofStandardization (ISO) with the LCA tool Eco-indicator 99, in order to be estimate theimpact on the environment. LCA is a method that follows a product or a system?from the cradle to the grave?, which means that all the environmental impact over alifetime is considered.The work was executed by using a stairway with nine apartments in a house called?Uppsala Hus 9? as a reference object, which was provided by Riksbyggen.

The report contains a survey on telecommuting in nature and how concepts around that information could look like. The client for the project is Lars Sandberg, Dotank AB in Karlstad. The project is implemented in the course Bachelor of Science in Innovation and Design, MSCG22 of the faculty of health, science and technology at Karlstad University in the spring of 2014.Working flexibly and remotely in the so-called knowledge based professions is growing. That nature is an important source of recovery is a fact. The literature search in this report shows that there are factors that create both physical and psychological stress on most office workers while nature is a source of recovery and inspiration.

The purpose of this study was to examine social workers working process in social assistance with focus on the child´s perspective. We were interested in learning about the existence of variations in approach and attitude between two municipalities. Question to be answered about what methods and approaches used by social workers to include the child´s perspective in the process of social assistance. Another question to be answered about what the manner in which social workers took into account the child´s perspective when the families apply for social assistance in relation to the operations and requirement. To fulfill the purpose, qualitative methods were used.

Aim: The aim of this paper was to investigate whether scientific evidence exists to improve, of students? perceived, insufficient infection control in isolation facilities in companion animal hospitals in Sweden. Material and methods: A question was emailed to the students in the last year of the animal nursing program at SLU in the spring 2012 to get their view of perceived insufficient infection control. A literature study was thereafter preformed using the search engine Web of Knowledge. Results: The students reported several perceived shortcomings which were divided into five categories: basal hygiene, isolation routines, cleaning and disinfection, patient flow and other. Studies supporting that the shortcomings perceived by the students also exist in human health care and to some extent in animal clinics and hospitals were found. Furthermore, scientific evidence that improved hand hygiene, glove procedures and cleaning and disinfection reduces the risk of nosocomial infections in humans was reported. Conclusion: There is not a lot of research performed in the area of infection control in animal nursing.

The purpose of this thesis has been about processing an already existing folder for a tax funded organization which is also the employer for this mission ? Expectrum. The reason is that both Expectrum themselves and the recievers of the folder are unhappy with the existing material. The critic that has been directed to Expectrum is that the recievers have trouble understanding what Expectrum is and what they do. Based on qualitative methods such as interviews and text analysis I?ve been able to answer my questions for this thesis.

Students at Jönköping School of Engineering were given an assignment from Jönköping municipality, to evaluate their decision support system, QlikView. The students have also developed proposals for improvement with focus on usability.The Jönköpings municipality has currently got 11000 employees and consists of nine different administrations. The target group for QlikView is approximately 600 first-line managers.The intention of QlikView is that the users can get an overall picture of their business by having all information in just one system.The purpose of the thesis is to obtain a picture of what the users think about the system today and present relevant suggestions for improvement, which the Jönköping municipality can use when the introduction of the new version of QlikView takes place. The research questions that the study aims to answer are:? Has QlikView got a user friendly interface?? How can the interface be improved to become more user friendly?Theories that this work is based on is Jacob Nielsens ten usability principles and Ben Schneidermans eight golden rules.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

The usage time is an important part of the specification for products powered bybatteries. The usage time is affected by a number of different elements; technical,environmental and how the product is being used. The method to determine theusage time is intended to define how measurements and calculations are to berealized along with influencing factors to keep in mind. With support from thismethod the intention is to gain control on how well the established usage time canbe expected to cohere with the real value and what affects the value.The study is done specifically for hearing protectors with battery powered built inelectronically functions. The functions can be level dependent function forambient hearing, 2-way radio communication, Bluetooth or FM-radio.The first chapter of the report describes the literature study performed in theproject.