Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The existence for companies today consists of constant challenges with customers that want more individual products with high quality as quickly as possible. For a company to be able to have a short delivery time, it must also have a short production time. This makes streamlining and improvement of processes a big part of a company?s workThis thesis has been carried out together with the company Lasermax Roll Systems AB, a world-leading manufacturer of feeding, finishing and monitoring systems for high-speed digital printers. They manufacture their products according to the assembling for costumer order principle.The purpose with this thesis is to map and analyze, the assembling process and the test process at Lasermax Roll Systems AB.

AbstractDelta Terminal owns an outdated industrial building which they now rent out to businesses. This property currently has a high energy con-sumption and therfore it is desirable to improve the efficiency. In ordet to reduce the energy consumption within the industrial building enve-lope, the heating systems and lighting are being investegated. A good building envelope emits less heat and thus reduces the energy consump-tion. An energy audit is a tool used to determine the energy loss.

The scarcity of qualified forest machine operators as well as the increased competition for competent machine operators among others from the mining industry in Norrland, were the reasons to investigate what attracts and what deters active and potential forest machine operators to the occupation. An interview study was conducted among four groups with four persons in each group. The groups were students in year 1 and 3 respectively at a forestry school at upper secondary school level as well as employees of a forest company and employees of contractors. The majority of all respondents were of the opinion that their interests in machines had been important for the choice of occupation. But for the active machine operators both the interest in the forest and their interest for machines have had importance for choosing this occupation.

Environmental management systems are a way of systematizing and streamlining an organization's environmental efforts. Within its EMS the organization determines it´s environmental policy and various environmental objectives. In order to achieve their environmental objectives the organization produces action plans that describe how they will work towards the objectives. Stora Enso Skog AB´s districts have been assigned to produce action plans for the company´s environmental objective of 90 % approved everyday nature consideration in final felling and any targets included within this objective. The purpose of this study was to investigate how the districts work with these action plans and how this could be improved.

The quality of meals is included in the constant improvement of each preschool. The study is carried out on behalf of the City of Malmö and Environmental Management and focuses on this quality work. By compiling a checklist of meal quality and by identifying what the meal quality means for persons working with the meal (managers, cooks, educators and parents), it is our wish that this will be a help in their quality work. To inspire the composition various organizations working methods and ways to manage, evaluate and make use of different models and tools to improve the dining quality, has been studied. In the literature, the work has received confirmation of theories that emerged during the analysis work of what a meal is and how quality can be measured. The results show that food quality is described as a complex concept consisting of different parts, where the food, atmosphere, service, together form the meal quality. The semi-structured interviews and the inquiry form, have given an indication of the preschool work with quality in the meal activities and it shows that on a wide range and large differences.

Crisis management planning is a relatively new policy area in the European countries. It has materialized since the fall of the iron curtain and because of the increased interest to prevent wide-ranging national emergencies. In Sweden, the county administrative board has a key obligation to perform risk analysis guidelines. This assessment involves identifying crisis, planning response to the crisis and, if necessary, confronting and resolving the crisis in the geographic area of the region. The purpose of my thesis is to examine if there are any differences in crisis management planning between the county administrative boards? risk analysis guidelines.

AbstractThe importance of good construction planning affects the final costs of the production and the timing of the project. Planning for building projects has been studied with the aim of identifying how three week planning appears in the construction industry today.A case study has been conducted in Navisworks Simulate to assess whether the software is suitable to connect the task schedule with the BIM model to create a 4D model. 4D models are used for performing 4D construction simulation to visualize the project. In order to use the benefits of the model, investment in equipment and software is required. This means higher costs for the companies.

This report will outline a proposal for the improvement of the baggage sorting facility at Arlanda airport. Swedavia is a state owned company group that operates, owns and develops airports in Sweden. One of their main roles is to create accessibility needed to facilitate and streamline the work at the airport.Swedavia is constantly working to develop new solutions and enhancements that will help to standardize and automate the work at airports without major impact on climate and above all adapt these solutions to work.The project has been aimed to identify and isolate the problem at the check-in counter, investigate the possibility of setting a speed control on the DC motor driving the luggage conveyer belt at the check-in desk so that the luggage does not lose tracking already there, as well as evaluate the new sorting systems planned to be introduce in the upcoming refurbishment of the sorting area.To determine the parameters that are used to regulate the speed of the baggage conveyor belt, information about the inputs and outputs that participated in the process was gathered. Information was collected both practically and theoretically. Process was followed and monitored by the supervisor of the company, and a theoretical study was done separately on my own.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Authors: Tobias Nilsson & Vedad LjeljakSwedish title: A case of a football club?s brand. En fallstudie om en fotbollsklubbs varumärke, ?Kall hjärna, varmt hjärta och rena händer?AbstractPurposeThe purpose of our study is to understand brand building of a Swedish professional football club. MethodThe method that has being used in the essay is a qualitative study where we have used semi constructed interviews to create a deeper understanding for brand building in a football club.

The existence for companies today consists of constant challenges with customers that want more individual products with high quality as quickly as possible. For a company to be able to have a short delivery time, it must also have a short production time. This makes streamlining and improvement of processes a big part of a company?s workThis thesis has been carried out together with the company Lasermax Roll Systems AB, a world-leading manufacturer of feeding, finishing and monitoring systems for high-speed digital printers. They manufacture their products according to the assembling for costumer order principle.The purpose with this thesis is to map and analyze, the assembling process and the test process at Lasermax Roll Systems AB.

AimThe main aim with this study is to research weather there are differences in applied sportpsychology activities between Sweden and Serbia, with a focus on competitive sports andperformance. What are the differences and similarities, and in which way is the sportpsychology helping the sportsmen and sportswomen? The main goal with this study is tocome to conclusions that can be of importance to both countries development in applied sportpsychology activities.MethodFor this study the qualitative method was used and the design is descriptive and comparative.A practical comparison in the form of interviews has been done. Eight persons wereinterviewed at different times, four in Sweden and four in Serbia, one researcher in sportpsychology, one practitioner in sports psychology (a common term for a sport psychologist,mental trainer, performance coach etc.), one sports coach and one sportswoman in eachcountry. For the interviews an adequate interview guide was designed and used.ResultsPractical application in the form of various training opportunities within the sport psychologyfield, sports psychology advisory services and research in sports psychology are applied to agreater extent in Sweden then in Serbia.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

An increase interest of new methods and tools has begun to grow in the real estate business, this new trend causes an increase in new programs that aim to simplify processes of energy-efficiency and environmental issues.After consulting with Björn Alsmark from Bjerking AB, an architect and engineering company, we made a decision that the Degree Project is going to examine the program IES (Integrated Environmental Solutions) with some integrations from Revit Architecture application.To be able to examine IES, we got access to a completed project from Bjerking. The project is a nursery school in Uppsala. An application has been handed in from Bjerking to make this project to a Green Building-certificated project. According to Bjerking own calculations (with the energy-calculation program Enorm), the consumption of energy of the nursery school is 48 percent lesser than required by BBR.An evaluation of IES and Enorm has been made with an aim to compare these two programs and find out if IES is an appropriate program to replace Enorm. Does Enorm or IES come up to BBR´s recommendations?The Degree Project cover 15 ECT, that required several adjusting and delimitations, and the study sketch ended with a literature study.After finishing the study sketch the modeling of the nursery school began.