Since 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) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Aim: The challenges that arise from the development of the digitalization are forcing organizations to adjust their activities and operations to meet the needs of the society and organization´s important stakeholders. To be able to keep up with the developments organizations are constantly changing. These changes must be communicated to their stakeholders in a way that makes sense to them and to ensure that mutual understanding is achieved for the change to be succesful throughout the organization. The main purpose of this paper is to study an organizations communication during a change process. The focus lies on organizational communication strategies and the sensemaking processes as organization communicates about the change to its important stakeholders.Contribution:This paper will contribute to the field of organizational communication by filling a gap on empirical studies of internal communication during an organizational change.Method: The main method for this paper is the qualitative interviews.

The environment became an established issue on the international political agenda after World War 2. How to preserve natural resources became an issue that concerned several powerful participants, affected by changed conditions in the environmental legislation. This paper is a study of the growing environmental work within the multinational Swedish corporations Boliden, IKEA and SAS and how it was affected by the globalization. The material studied is environmentally related information produced by the companies and also interviews with the Environmental Managers. The information provided has been analyzed and compared with well-known opinions of globalization, trying to find out how the process of globalization has affected the handling of environmental work within the companies.

Frågeställningar: Hur använder svenska multinationella företag expatriering? Hur fungerar expertskatten i förhållande till dess syfte? Vilka konsekvenser medför användandet eller icke-användandet av expertskatten för företagen?Syfte: Syftet är att undersöka hur svenska multinationella företag använder sig av expatriering som kompetensförsörjning och i det perspektivet utreda huruvida expertskatten fungerar i förhållande till dess syfte.Metod: En tvärsnittsundersökning genomfördes vid insamling av det empiriska materialet. Primärdata samlades in med hjälp av intervjuer från tre undersökningsföretag. Viss kompletterande sekundärdata har även bidragit till undersökningen.Slutsatser: Vid de tillfällen då företagen inte kan tillgodose sitt kärnkompetensbehov på en lokal marknad är expatriering en metod att tillgå. Expatriering leder då till en kunskapsförflyttning över de nationella gränserna.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

The 1948 Universal Declaration of Human Rights is probably the world's most known andinternationally most respected document. The purpose of this study is to examine if the UDHRreflects universal values and norms and to assess its moral and juridical relevance today, 60 yearsafter the adoption. The literature used in this literature-based critical study is mainly written bythe academic elite of the discourse on Human Rights. By comparing these sources I have reachedthe conclusion that the UDHR is still today an important document because of its continuinginfluence on international lawmaking and because of the encouragement and aspirations tomankind in the never-ending struggle for the rights it represents..

The purpose of this thesis is to study to what extent the UN millennium development goals have influenced Sweden?s development policy. The research method that I have used is a qualitative text analysis and I have studied the ideas in governmental texts and millennium development goals reports from 1995-2008.My hypothesis is that the basic ideas that has symbolized Sweden?s development policy has not changed much since the adoption of the millennium development goals in year 2000. This hypothesis is based on different ideas that the basic perspectives in international development policy are rather constant.My conclusion is that many of the areas that are affected by the millennium development goals already are prioritized areas within Swedish development policy, for example poverty reduction and gender equality.

In this paper we have looked closer on a car-retailer in the middle of Sweden. We have chosen to dig deeper in the different problems that can occur, related to the supply. Soon we realized that that the problems weren?t related to stock management. Through studying the whole of the company, we have identified reasons to why details aren?t in the stock.

In today´s labour market, men and women are segregated, both vertically and horizontally. Exceptions to the rule of gender segregation are few. There is, however, one managerial group where women and men are equal in numbers: school principals. In a short period of time, the distribution in terms of sex among principals in Sweden has changed dramatically. How does gender equality in numbers affect gender equality in a qualitative sense? That is the focus of this thesis.

Background: A nurse who is working in the health care is expected to show the best side for other people. An emotional work demands a lot of the role of a nurse, when she has to deal with her feelings after the given situation to satisfy the patient.Aim: The purpose of the study is to seek understanding of what nurses perceive to be the essence of the emotional work in health care. The study also wants to understand what factors could affect the meeting both positively and negatively between nurse and patient in social interactionMethod: The study?s methodology is qualitative with phenomenological-hermeneutical approach to seek understanding of the six interviewed nurses lived experiences and the experiences of the emotional work.Results: The result has four main themes developed: Emotional management, to consider the patients existential needs, meeting the patient and to do something meaningful.Conclusion: The essence of the perceived emotional work for nurses is emotional transformation where the nurse changes her feelings by acting according to the situation in the meeting with the patient. It is important that nurses reflect in the work so they do not take their work home and become exhausted and burn out.Keywords: Emotional labour, emotional management, patient encounter, phenomenological-hermeneutical, existential needs, the essence, burn out.

Many companies are currently working to optimize and streamline their processes and production lines to achieve higher profitability. In increasingly competitive markets, companies are working to find solutions to increase the value of their production with such a small use of resources as possible. A tool used to accomplish this is the Lean management system. Lean comes from the production system that Toyota has been developing since the early 1900's, The Toyota Production System (TPS). The Lean philosophy helps companies, by working towards continuous improvement in its operations, to achieve higher customer satisfaction, more efficient production and ultimately higher profitability. Many companies are working to implement Lean in their organization. But there are many who fail to implement a complete change towards Lean.

Having an intranet as a source for information and communication is common in most contemporary organizations. Research shows that the intranet in itself does not have an explicit area of use, and that leaves every organization to make decisions of the associated functionality on their own. At the same time the strategic opportunities that the intranet could bring get lost somewhere along the way. This means that problems regarding the strategic use of an intranet becomes apparent and may result in loss of investments for the organization. The purpose of this thesis is to identify central choices that can be used as points of discussion and help organizations to work with their intranets on a more strategic level.

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliánCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.

The union organization rate has continuously diminished since the mid 90's. The aim of this essay is to investigate non-members approach to the union. Central questions are what personal experiences the respondents have of the union and how they view the union as a phenomenon. According to previous research the main cause of the great decline in membership to LO are the increased membership fees to the union and the unemployment insurance funds (UIF) in 2007. The increased fee led to a greater accumulated cost for those who were both union- and UIF -members, which had a negative effect on the membership numbers for the union.