Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

There are three main purposes for this thesis; the first is to distinguish the possible violations that can occur in time of natural disasters. The second is to analyze if there is a correlation between political systems and how the effected country handles the aftermath of a natural disaster. The third purpose is to determine the role of the global community and what responsibility lies with them. The issue is often that the aid becomes the main object for discussion and analysis, but the focus rarely shifts to the effected State. Therefore the focus in this essay is the political system and how they cope with the human rights violations that can occur in a time of natural disaster.

There is a growing awareness that multinational companies have opportunities to influence political conditions. Ethical activities made by multinational companies and ?Corporate Social Responsibility? (CSR) can therefore function as a positive input in society. The primary purpose of this master thesis is to investigate CSR´s contribution to strengthen human rights, and thereby to democratization. The research questions are listed below:1.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

Introduction     Knowledge has come to be an increasingly important factor for both individuals in the labor market and companies in competition. When a person leaves an organization the knowledge often follows, and a knowledge gap is created. When knowledge is shared within an organization, the individual?s knowledge is available for all members of the organization. Knowledge can thus be converted from human capital to structural capital.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

Syftet med studien var att undersöka vad lotsar, befälhavare och bogserbåtsbefälhavare ansåg om den verbala kommunikationen med hänsyn till säkerhet och effektivitet. Detta eftersom majoriteten av alla fartygsolyckor inträffar på grund av den mänskliga faktorn, där kommunikationen är en stor del. I studien genomfördes semistrukturerade intervjuer med två lotsar, två befälhavare och två bogserbåtsbefälhavare. Genom de sex intervjuerna i studien gick det bland annat att utläsa att användandet av standardfraser och closed loop communication varierar. Om användandet inom dessa två områden blev bättre skulle säkerheten kunna ökas.

Antalet äldre i Sverige har ökat och det tillsammans med omorganisationer inom sjukvården har skapat ett större tryck på äldreomsorgen. Hemtjänsten är en stor del utav äldreomsorgen och eftersom många äldre vill bo kvar hemma, fastän de inte klarar sig självständigt, har hemtjänsten fått stor betydelse. För att klara av det ökade trycket ersätter många hemtjänstgrupper den manuella planeringen med en IT-baserad planering. Lapscare är ett IT-baserat planeringssystem som införts i Varbergs kommun för att ta fram den optimala planeringen för hemtjänstinsatser. Studiens syfte är att belysa hur de Lapscareansvariga i den offentliga hemtjänsten uppfattar att Lapscare fungerar.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

En väl fungerande grupp kan vara oerhört attraktivt att se på men det verkligt intressanta är att förstå hur gruppen tar sig till det stadiet där de fungerar tillsammans som en enhet och presterar bra. För att tillämpa metoder att nå dit finns tillvägagångssätt som Strategic Human Resource Management (SHRM) och en allmän strävan efter att erhålla en perfekt gruppdynamik.Studien ämnade undersöka om samspelet mellan SHRM och gruppdynamik ökar produktiviteten i en organisation inom hotell- och restaurangbranschen.Studien grundades på fem vetenskapliga artiklar som granskades, analyserades och sammanfattades. Analysen av artiklarna redovisades i resultatdelen i uppsatsen. Där behandlades bland annat studier om SHRM och att sammanhållning visat sig ha en positiv effekt på grupprestation. Från resultatet fördes en diskussion om huruvida det var gynnsamt för en organisation inom hotell- och restaurangbranschen att dra nytta av lärandet om hur individer fungerar ihop för att organisationen bättre ska kunna applicera detta för att tillgodose gästens behov och önskemål.

Glycogen is the storage form of glucose and is used by the skeletal musculature as energy both for intense and endurance events. The glycogen content in the horse?s middle gluteal muscle is more than 600 mmol/kg dry weight, and almost 400 mmol/kg dry weight in the human?s Vastus lateralis. In some special occasions, for example in competitions with several moments on following days, there is a need of a fast muscle glycogen resynthesis. The feed intake is of importance for the velocity of the resynthesis.