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.

The aim of this essay is to find some of the main developing tendencies in the advertisement genre during the period of 1930-2000. The analysis is based on three examples of Gevalia cinema and TV-advertisement. Research findings are the result of using theories from different but relevant sciences, which are media, linguistics and rhetoric. Media studies help to explain the influence of the society and technology development on the advertising business. Linguistics and rhetoric give the main methods and terminology for the basic as well as comparing analyses of the three advertisements in question.

In this report I have made various comparisons between different client solutions; a standard client solution (PC-server), to use as a comparison and look at various differences in costs against the other client solutions that I have compared, which is Windows Thin PC, Dell Wyse, Red Hat Enterprise Virtualization and FSData terminal server/thin clients. All these solutions require a form of server to work against, which also the standard solution uses, but the main difference is that most of the data and computing power is on the server instead of the client.Window Thin PC, Dell Wyse, Red Hat EV and FSData all use some kind of thin client as hardware. Some of the main differences is that Windows Thin PC can be installed on almost any hardware. Dell Wyse is a special hardware group from Dell, that uses its own proprietary software, and Red Hat EV which is based on linux, is the cheapest option where the only cost is for support. FSData terminal server/thin client use as the name suggest a terminal server and a form of thin client to connect to it, the solution essentially means that your rent the complete hardware from FSData.The comparisons are made with the view of different scenarios based of the number of clients, where costs and licenses, as well as time spent on installation, upgrades, monitoring and managing are some of the main points raised..

Service branding is a subject that has been excluded from the traditional branding theory. Our main purpose with this paper is to distinguish what characterizes service branding. To do this, we have looked in to both service marketing theory as well as branding theory. We have also looked at the existing theory concerning service branding. Six qualitative interviews have been performed to explain what characterizes service branding.

AbstractPurpose/Aim: To study how Piratbyrån argues for a free distribution of information and culture products and to find a possible ideological explanation for their argumentation.Method/Material: I have used a rhetorical analysis to study and describe Piratbyrån´s website, a website that promotes free distribution of information and culture products. I have done so to find out how Piratbyrån argues for a free distribution and to find out what ideological foundation their argumentation is based on.Main results: The main results of the study show that Piratbyrån uses a variety of rhetorical techniques depending on the subject and purpose of the analyzed text. Their main arguments both promote their own thesis and argue against the copyright industry. The main part of the argumentation is based on logical and factual arguments, but parts of it also rely on an emotional appeal to the reader?s heart in order to persuade.

This study was carried out as a commission from Holmen Skog, district ?Egen skog? in Norrköping. During October 2006 several stands were inventoried by aerial photos from helicopter. The stands were those for which the next action proposed was plant inventory or plant check. The photos were interpreted and the number of stems was calculated.

The aim of this thesis is to discuss selected parts of cataloguing both from a practical and a theoretical viewpoint. It presents the basic grounds for cataloguing of printed as well as non-printed materials. The focus lies on the main entry heading and its author/title problem concerning film. The thesis theoretical part consists of an analysis of central documents dealing with the author concept from both a library- and information science perspective and a film science perspective. The practical part consists of interviews from two Swedish public libraries, which have different approaches on presenting films.

The purpose of this thesis is to study how organisations are working with repatriation of employees who have been working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.

The legitimacy of the European Union is being questioned, and this has put focus on the democratic deficit, as the main reason for the negative outcome of the referendum about implementing the last initiated treaties of the union. In this essay the credibility of the problem solving strategy through the communication policy of the commission is being put under the scope. The objective is to treat the credibility of the solution to the main problems of the EU as an important part of how the democratic, political system works and how it deals with taking care of its? supporting and demanding channels of communication. The importance of a citizen platform to form common interests and a strictly European dialogue using media, common debates and several other possible ways to advocate this solution throughout the whole union is stressed here..

Direct marketing is an area within marketing that is growing rapidly. Many companies has realised the benefits of using direct marketing, such as receiving direct response from customers and gaining a better customer relation. The growth within direct marketing means that traditional mass marketing today face harder competition than ever. This thesis examines and look in to three well recognised Swedish companies use of direct marketing. Our main purpose is to establish how companies spend their marketing budget between direct marketing and traditional marketing activities.

To fence in pastures for sheep today is a major cost, especially because of the time required when using current methods. What takes most time is starting to fence off a new area, but to maintain a fence is also a continuous effort. The main function is to keep the sheep at the field.! !By interviewing and observing sheep farmers on how they work with fence today and what their problems was, I got a better understanding of the problem. Also looking at a number of other things like the context, statistics on sheep farming, laws and competition mapping gave a wider image. But the most important part in my research occurred when I talked to experts about sheep behavior.

This master?s thesis investigates publishing of Swedish literary classics on the web. The purpose is to find out who is publishing and why, and what practice of publishing is used. The purpose is also to find out what importance the publishers attach to textual quality and proofreading. For these questions the ?Guidelines for editors of scholarly editions? by MLA is used.

The company Sol & Energiteknik wanted to examine the possibility to make a standardhouse totally energy independent. Based upon this I have, during the spring of 2007,examined the possibilities available at the market today through litterature studies, contactwith several companies and reading reports at the internet.The first thing to examine has been to determine the energy consumption for a standardhouse, and find out if there are better technologies to be used for energy conservation.My conclusion in this matter is that there are possibilities today for building a house moreenergy efficient.When I had reached the point at which my design for the house was decided, I also hadto choose the different products to use to produce energy as well as to store that energy.To produce heat and electricity to the house I decided to use a wind turbine and a solarwater heater.The most difficult part of designing a house that is energy independent is that theproduced energy must be stored somehow. Storing the heat is relatively easy beacuse theheat can be stored in a large water tank. The electricity is a bigger problem beacuse itmust be stored in batteries, which today are too expensive to be used in a standard house.In the future producing and storing hydrogen might be used to produce electricity, buttoday that technology is both expensive and not tested enough.My final conclusion is that a standard house can not be built to be totally energyindependent today, unless it is very expensive to connect the house to the electricitynetwork. As an alternative solution I came up with a proposal for a house which isconnected to the electricity network and have some amount of own produced energy.This house prooved to be a good investment if you choose to build it today, and it couldbe a very good investment in the long run beacuse energy prices increase every year..

Aim: The aim of this essay is to study the external communication of Science Park Jönköping, how they want students in Jönköping to perceive them. Further we would like to compare thatinformation with how students in Jönköping actually perceive Science Park Jönköping. Do the both pictures agree?Method/Material: Together with literature studies, a qualitive method has been used.Two interviews with the managers of Science Park, and five focusgroups with students havebeen conducted.Main Results: The main result from the focusgroup interviews shows that the students perceived image of Science Park correlates in many ways with Science Parks profile. But the study also shows that Science Park do not apply many of the relevant theories that would benefit their marketing..

The purpose of this paper was to investigate how the Child mental Health Service, BUP Ektorp, textually constructs its demarcation, by studying case records from the first evaluations of the patients. The main questions were: In what way are the competitors and their problems represented in the texts, how is the solution justified and explained, and how do these factors relate to each other? The method being used is discourse analysis, influenced by Mörkenstam. The main conclusions are that the demarcation consists of a number of onceptions about the child, the parents, and the therapist. The conceptions, together with the way the problem is being described, justifies the proposed solution, proclaiming termination of the case..