Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

Our purpose was to examine why and how to start a ?bridge building enterprise? between qualified Chinese human capital and Swedish structure capital. The theoretical framework consists of literature from well renowned authors and is divided into four different parts: Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital:-To fill future shortage of qualified human capital in Sweden.-To improve communication between Swedish companies and the Chinese market.-To develop qualified Chinese human capital with western standards..

The purpose of this essay is to identify costs for providing First-line and Second-line support, and then allocate these cost to different goods and services (cost objects) being supported. The thesis also intends to improve the overall cost awareness in IT settings..

During the last decade executive coaching has become an increasingly popular method of management development. Few studies have been conducted within this area, especially in Sweden, and little has been said about the construction of management in executive coaching. The purpose of this master?s thesis is to study executive coaching from a social constructionist perspective, focusing on the construction of management. The two research questions are: How is management constructed in executive coaching? How can we understand the construction of management in executive coaching? Additionally, we identify gender as a social construction of importance and thus include a gender perspective in our analysis.

S2 CRM is a Customer Relations Management system built in classic ASP that runs on a web server servicing customers with varying needs. The purpose of this thesis work is to convert parts of the system to the web development environment ASP.NET. The purpose is also to gain knowledge of the framework itself. The ASP.NET environment is compared with another framework, JBoss Seam, in order to understand the differences and to evaluate the possibility of using another framework than ASP.NET, when building the new system. The outcome of this comparison is that although JBoss Seam is just as good, and in some aspects better than ASP.NET, the use of ASP.NET simplifies the continuation of development on the S2 CRM product.

The aim of this thesis is to analyze and explain the similarities and differences in management control between a private and a public primary care company. A comparative case study was developed based on one public and one private primary care company in Stockholm County Council. The framework of Otley (1999) was used to define and limit the area of management control systems, according to his five factors. For the analysis of the empirical results Hood's (1995) seven doctrines of New Public Management was applied, and customized to fit the purpose of the study. The results indicate that the differences between the two organizations are very limited.

In regards to a request placed by the manager of Måltidsservice I Sollentuna Kommun, we have agreed to investigate the internal communication within the organization. The purpose of the essay is to describe the necessity of internal communication within the organization and to identify its strengths and weaknesses.It?s of the utmost importance that the internal communication is under constant care. It contributes to creating fellowship and to motivate people to greater achievements. At the end of the day it?s the managers responsibility to create a well-developed internal communication.

The possibility for plants to utilize phosphorus in soil is a prerequisite for conducting agricultural production, both small scale and professional. Spreading of phosphorus fertilizers and manure is therefore seen as a necessity in today's agriculture in order to achieve high yield. Manure management, livestock farming and manure storage could contribute to the eutrophication of lakes and rivers. For instance, when the ground becomes saturated, phosphorus leakage could be seen in surface runoff or in point sources resulting from inadequate manure storage management.In the municipality of Växjö there is still many bodies of water that do not reach the Swedish environmental water quality standard of "good ecological status". This thesis has therefore analyzed the manure management and storage on agricultural farms which may have contributed to eutrophication in the municipality.The method for this thesis was a literature study, a questionnaire survey with 820 receivers and a summary of issued inspection reports from 2013.The results highlight the ways in which agriculture may have contributed to the eutrophication of lakes and streams in the municipality of Växjö.

Rapporten inleds med en beskrivning av WM-datas Network Management struktur och Reporting Management behov. Därefter följer en beskrivning av de två analys tekniker Datamining och On Line Analytical Processing (OLAP) vilka är de mest använda databasbaserade tekniker. Verktyget Tivoli Decision Support (TDS) är ett stödssystem som ska underlätta för beslutsfattare inom organisationen. TDS baseras på OLAP ? tekniken och rapporten visar avslutningsvis de möjligheter som verktyget ger avseende WM-datas Reporting Management..

Syftet med denna uppsats är att testa olika tradingmodeller inom valutahandel, byggda på tekniska indikatorer, för att undersöka om man kan nå en positiv avkastning.Undersökningen omfattar 24 olika modeller, byggda på fyra olika tekniska indikatorer och med tre olika money management strategier. Modellerna testas på fem olika valutapar under tre månaders tid. Slutsatsen är att det går att nå positiv avkastning och även positiv överavkastning med automatiska tradingmodeller om rätt indikatorer och money management strategier används. Modellernas avkastning är mer känsliga för valet av money management strategi än för valet av vilka tekniska indikatorer och parametervärden som ska användas..

Syftet med uppsatsen är att göra en systematisk beskrivning, utifrån ett aktörs- och aktivitetsperspektiv, av ämnet Crisis Management. Detta för att skapa ett djup och en förståelse kring begreppet Crisis Management och dess innebörd i ett svenskt företag. Vi har för avsikt att först utföra en teoristudie för att sedan kunna jämföra denna med praktiken, för att erhålla den bas som behövs för att diskutera och besvara vår problemformulering. Resultatet av ett effektivt Crisis Management blir enligt oss, att Crisis Mangement utgör en psykologisk effekt på företag och dess aktörer. Den trygghetskänsla, vilken Crisis Management genererar, föder en säkerhet hos företag.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital. It was also the returns of the companies own capital there the main difference existed between the big and the small companies.

My Exam work is about how to communicate with children. Reading for children is important and meaningful. They get connection with adults and inspiration to read and tell stories by there own. Therefore I created the draft to a children book. I made it up on my own.

Flexicurity is a union of the English words flexibility and security. The union of the two words to one common term, hints that flexibility and security does not have to be each others counterparts in order to achieve good economical development and employment. Flexicurity, as it is found in Denmark, is described as a three part model composed of active labour market politics, generous financial compensation in the case of unemployment and flexible labour law. The existence of strong collective agreements and three part cooperation is of great importance for the good flow of the Danish model. The same goes for education of different kinds.

Purpose: Examine if there is a connection between the athletic performance and the financial status in football clubs.Theoretical perspectives: This thesis is based on the theory that the modern football club is like every other company trying to maximize profit. The clubs should therefore use the same business strategies.Empirical foundation: The study is based on 25 observations over five years and five Allsvenska football clubs. The data is a compilation of the key ratios from the annual reports and the league table, years 2004 through 2008 in the clubs. Year 2009?s league table place is also included since tests have been done with one year?s displacement between the financial status and the league table.Conclusion:There is no correlation between solidity and the place in the league table in Allsvenska football clubs.There is no correlation between net profit and the place in the league table in Allsvenska football clubs.There is no correlation between equity and the place in the league table in Allsvenska football clubs..