Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

För att ett belöningssystem ska fungera för alla parter i en organisation krävs det att det är genomtänkt och väl implementerat. Det måste leva upp till ledningens krav, som att behålla och attrahera värdefull personal och få denna att arbeta i företagets önskade riktning. Belöningssystemet måste också uppmuntra till självtänkande och flexibilitet för att få det lilla extra av personalen och det är viktigt att det är rätt prestationer som belönas. Det måste vara enkelt för de anställda att se vilka mål de ska uppfylla och att förstå vilken prestation som belönas. Det är viktigt att sätta gränser för belöningssystemet, som man kan se i vårt fallföretag där man har chans att få större bonus ju högre upp i organisationen man befinner sig.

Fleets have the ability to affect an adversary?s use of the seas for transportation. Nations have in numerous occasions exercised this power in order to ravage their opponent?s trade in times of conflict with the purpose of diminishing their military might. Great naval thinkers like Mahan and Corbett have described this use of seapower during conflicts in great depth but theories regarding the use of seapower to affect a nation?s peacetime economy in order to achieve limited political goals is lacking.

This master?s degree project concerns the combination of a multi dwelling passive house with solar energy for the generation of electricity and domestic hot water (DHW). Different alternatives with either solar thermal systems or photovoltaic (PV) systems are compared with two reference alternatives producing DHW from electricity or district heating. The economical comparison uses a life cycle cost (LCC) perspective based on the present value of expenditures for investment, energy and annual operating and maintenance.The energy yields from the solar energy systems were calculated by hand and with simulation software. Calculation and dimensioning of PV systems were carried out with a software called PVSYST.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

ALMI Business Partner operating in the years 2008-2010 a project called Vivan which is about innovations made by staff in the health care profession. The project Vivian is to bring new products to the market by establishing new companies. We have looked at why health care professionals to a lesser extent than other professionals choose to start businesses. Another question raised is why it is mostly men who have chosen to start their own business in the female-dominated health profession. Traditionally, men have as an advantage over women in the corporate market in Sweden.

The aim of the study is to see how teachers and students work in a multicultural school according to a method which teaches students to write before reading with the aid of computers. A further aim to investigate is how pupils with Swedish as a second language develop their linguistic skills using the method.To participate in modern society requires a lot from the individual. To function in a society that is constantly changing requires a good knowledge of the use of language in order to participate as a democratic citizen. It is therefore important that all students develop good linguistic knowledge regardless of their first language.The study is based on interviews with four teachers, operating in a multicultural school. Besides the interviews observations were made of the teachers and students in their daily work with computers.The results of the study showed that the method is language stimulating and develops the second language of the learners.

This study investigates the corporate sustainability activity, linked to the company's core business, which is a relatively unexplored field in a Swedish context. The study examines how the organization has used management control for its sustainability activity within two social initiatives; and whether these initiatives have generated value for the organization and involved stakeholders. Management control of social initiatives are examined within the theoretical framework of The Sustainable Balanced Scorecard and the organization's value creation contributions are outlined in accordance with a definition of the concept of Creating Shared Value. The method used for the implementation of the study is a qualitative study, embodied in an illustrative case study of a large Swedish company operating within financial sector. The empirical data was collected through 12 in-depth interviews with representative interviewees within the organization and with other stakeholders involved in the company's social initiatives.

The purpose of this master thesis was to study the water system for mechanically cleaned water at Skärblacka mill, in order to find and evaluate possibilities of using energy more efficiently. The thesis also includes an evaluation of the software tool ?Pumpanalys?Skärblacka mill produces pulp and paper. The large amount of water required is cleaned mechanically through filters and called mechanically cleaned water (MR0). The MR0 water is pumped out to the factory by four crude water pumps.

The tourism industry is a young industry in Sweden but important for the economy and a large part of the field is mountain tourism. Marketing a place is called destination marketing, which has become a huge phenomenon and an important part of efforts for promotion in the tourism industry. The entrepreneurs in the tourism industry are an important part, as these are a big part of the destination. Their marketing and communication becomes a force to reckon with in order to attract tourists to the area. The purpose of this study is to examine how entrepreneurs through destination marketing reach their target market and with the intention to identify marketing channels that the entrepreneur uses.

The global climate-change means increasing mean-temperature and higher precipitation in Sweden, which leads to shorter periods of frozen ground in the forest. At the same time the harvesting machines are getting bigger and more powerful. The forest industry aim at an even wood flow, and the ground damage has to be as low as possible. The two biggest causes for ground-damage is the bearing capacity of the forest ground and the ground-pressure of the harvesting machines. The aim of this study was to find out some rules for the machine choice considering ground pressure, when harvesting on ground with low bearing capacity.A field study, using a Valmet 890.3 forwarder, was carried out where different ground pressures and their effect on the ground were tested on two different types of ground.Additionally, an inventory of damaged harvesting grounds was made.

Equestrianism is a big sport in Sweden with many practitioners. It is a dangerous sport and it is important for the rider to be aware of the risks, to study equine ethology and know how to handle the horse, to avoid accidents. Today most people have their first contact with a horse through a horseback riding school. Ölmstad rid- och körsällskap is a riding school that provides their pupils with a different kind of lessons. The lessons are 90 minutes long and contain both riding and horse-knowledge education.

The purpose of this thesis is to identify power structures and instruments of power within the Jehovah?s witnesses and investigate how they affect the baptized youths baptized within the organization. The material consists of qualitative in-depth interviews and is analyzed with Foucault's theories of power. The results show that the participants have a very strict relationship to the rules of the congregation and also that they take great care in observing these rules carefully. It becomes evident that young members are exposed to disciplinary measures from the organization.

Calculations of net present value are based on a discount rate, which requires knowledge about the company?s cost of debt. A common way to do this is by observing the company?s credit rating, when no credit rating is given it?s possible to use a synthetic rating model based on quantitative data to estimate a credit rating. Thus, the aim of this study is to increase the understanding of which quantitative data, in terms of key figures, that can be used to explain the given credit ratings for companies from the Nordic countries.In developing the model, key figures found significant in previous studies are being tested for whether or not they are applicable for companies from the Nordic countries.

C-essay in political science by Dennis Callejas Gidlund, ht-14. Supervisor: FreddyKjellström.?Great minds think alike. An comparativa study of the Social Democrats and theModerates parties programme 1990-2013.?The purpose with the essay is to examine if the Social Democrats and the Moderates havegotten closer within labor market policies, education policies and also within the view ofmigration and integration.