The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Prognostisering, marknadsindex, branschindex.

In today?s computerized society more and more companies choose to utilize new applications that can ease the way of handling the information. For many of us is imperative that the process as efficient as possible if one takes in consideration the size of savings that this new application can bring.The developer of the evaluated system is SYSteam AB Huskvarna and they are the ones that gave us this assignment. The application that we evaluate is SCM (Secure Connection Manager). It is already used today by big companies such as Telia and Ericsson to search for errors in telephone servers placed all over the country.

The purpose of this study is to investigate whether there are any similarities or differences between leisure-time pedagogs and primary school teachers' verbal communication with parents. Questions we ask ourselves is how the verbal contact looks like today, the desire for how it should be and the importance of verbal communication has.We chose to make a qualitative questionnaire study in the form of open questions to three leisure-time pedagogs, three primary school teachers and eleven parents were asked to answer.The results show that leisure-time pedagogs, primary school teachers and parents believe that verbal communication is important and significant. They believe that it is working well today, whether is via face to face, telephone or email. The verbal communication should be honest and straight between all parties. Parents believe it is important to know leisure-time pedagogs who take care of their children, in order to create a sense of security among parents.

När ett system införs, spelar det ingen roll hur god funktionalitet det har, om användarna av någon anledning inte kan eller vill använda det på ett effektivt sätt. I första hand bestäms användbarheten hos ett program av egenskaper hos detta och hos de aktuella användarna. God användbarhet beror av acceptans från användarna, kompetens hos användarna och användarvänlighet hos systemet.För att undersöka hur man kan uppnå hög användbarhet och därmed en hög grad av användande vid införande av ett nytt system, har vi gjort en undersökning av användbarheten och användandet av ett system vid Landstinget i Östergötland.Våra slutsatser visar på att utbildning och information är mycket viktiga faktorer för att uppnå hög användbarhet för ett system. Många har en motvilja mot att använda datorer och problem med att se vilka fördelar ett införande av ett nytt system kan medföra, något vi anser kan lösas med bättre utbildning och information. Trots att teorier om användbarhet funnits i över tio år, har vi funnit att det forfarande inte tas tillräcklig hänsyn till de grundläggande faktorer som påverkar användbarheten vid införande av ett system..

Abstract: After their introduction, technical systems designed for Situational Awareness have changed the possibilities on the battlefield. Today, Swedish tanks use a system known as the TCCS. This system offers many advantages to a tank platoon, but does it also bring disadvantages? This essay examines pros and cons with the TCCS. To find these the author uses a Swedish Armed Forces analyze model in a comparative study.

The aim of this master?s thesis is to identify differences and similarities, regarding security, in two goods terminals in an organisation in the transport and goods sector. In this thesis we use Cultural Theory as an analytical instrument to investigate organizational culture, as seen from a security perspective. Cultural Theory is a theory seen from two perspectives, the stable perspective and the mobile perspective. These two perspectives concentrate on different research areas.

Protected Designation of Origin (PDO) is a quality control system created by the European Union (EU) to protect integrity of certain food and drinks that are produced in a specific area in a unique way. By protecting these products, the EU can certify that the traditional region-specific methods of food and drink production are preserved. The EU countries that follow such a system are mostly from Southern Europe. For instance in France, the PDO system has helped improve the income for farmers, boosted the rural development and assured protection for farmers against the abuse of their brand and the selling of their products by outsiders. In Sweden, there are no PDO products yet, instead there is Protected Geographical Indication (PGI) and Traditional Speciality Guarantee (TSG) that are not as protective as PDO.

In May 2004 eight former communist countries (EU-8) with close historical trade ties to Russia joined the European Union. According to integration theory, we expect that Russia ? a so called third country ? in some cases may suffer from trade diversion due to this. This thesis focuses on the possible effects on Russian trade resulting from the 2004 eastern enlargement of the European Union. It aims to find out whether any evidence of trade diversion can be found.

This report presents the results of a thesis in which the department PL Hus at Grontmij AB isstudied. The study has been done in order to locate problem areas in order to streamline andimprove the quality of working. The study was done by an engineering student from theDepartment of Industrial Management at KTH on behalf of Grontmij AB. The project extendedover a period of 20 weeks during spring 2011.In addition to the Department itself has two project managers in two different projects beenfollowed. The method used has been participant observation and was used to be able to comeclose to reality and thus find problem areas where there are opportunities for development.Validation was made through comments and opinions from workers at Grontmij AB, afterreading the reports analysis.Based on a system and holistic approach has parallels been drawn to the production systems suchas TPS (Toyota Production System) and lean production.

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

The power system modelled in this thesis work has been developed for simulationwhen e.g. the production in some part of the power system is changed. The powersystem has been modelled according to the swing mass of the system, the frequencydependency of the load and the turbine governor. The model determines the systemfrequency, the period of regulation and the power exchange between the differentsubsystems in the Nordic synchronized system.In this model the system frequency is assumed to be the same in all different parts ofthe power system and the voltage conditions in the power system are neglected. Forthat reason power swings does not occur between different subsystems in the powersystem, which usually occur as a result of the swinging connection between thetransmissions line.

Med fysisk aktivitet avses all kroppsrörelse som är en följd av skelettmuskulaturens sammandragning och som resulterar i ökad energiförbrukning. Det är bevisat att regelbunden fysisk aktivitet har en mycket positiv verkan på många av kroppens system. Därför är syftet med studien att undersöka samband mellan typ av motivation och fysisk aktivitet bland studenter. Fysisk aktivitet och motivation har därför kopplats till teorier, framförallt self- determination theory (SDT). Resultaten framtogs genom en kvantitativ metod som bestod av en enkätundersökning.

This master thesis concerns the relationship the librarianhas to the libraries classification system. The system itselfis made by librarians for librarians and is only used bylibrarians. This raises the question of how the librariansrelate to their own system to create order. The empiricalmaterial consists of five in-depth interviews with librarians.Two theoretical approaches were used in the analysis of thematerial with one focus on the librarian?s professional rolland the other on the postmodern theories about humansneed for order.

Adjustment to acquired hearing loss can be understood as a process of learning and change where the point of departure is the subjective apppraisal of a person?s hearing loss in a social and cultural context. The aim of the study was to describe women?s thoughts, emotions and actions prior to audiological rehabilitation, since these are considered important for the ongoing process of adjustment and for the planning of rehabilitation. A phenomenographical approach was used in order to describe the variation in the women?s attitudes before attending rehabilitation.