The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Quality can be defined as the ability of a business to satisfy their customers? needs and expectations. Total Quality Management is defined as the way to prevent, appraise and improve the entire organization to increase the product quality. In order to systematically increase quality in an organization, there are different quality systems in use. One example is process management, which is to divide the activities of processes.

Abstract This is a qualitative study of elderly people's experiences of loneliness and quality of life. Also the relationship between loneliness and quality of life are examined. Previous research has shown that social loneliness is about when the social context are lost while emotional loneliness can occur with the loss of close relationships. Quality of life is about a sense of connection but also the quality of life arises in the difference between the expectation of what one is and what one wishes to have. This study has shown that the interviewees preferences, activities, social networks and low expectations on their life situation makes interviewees perceive themselves to be less lonely and have a good quality of life.

Nature?s Best is a quality-label for Swedish Eco-tourism. It is one of very few active ecotourism labels and the only one that claims quality as its main focus. The objective of this thesis is to evaluate the certification scheme Nature?s Best with regards to the values the certification creates for the companies that certify their products.

The purpose of this study was to understand how the concept of quality as an idea was spread to and translated in municipal elderly care. A central question was: How does literature, policy documents and key people describe the function and meaning of the concept of quality? The method of analysis was a qualitative case study with a critical discourse. The theoretical framework of the study is mainly what is known as institutional theory and a line of thought describing how ideas are transferred and spread. The theoretical focus is on how original ideas are interpreted and why they gain a foothold in new contexts.

Background: An effective management of the healthcare's organization on one disaster site is considered as a condition in order to decrease damages and suffering at them as been hit of an accident. In KAMEDO-reports is described true accidents, how among other thing organizational parts been implemented and evaluations of which importance different decisions had. Aim: The aim of the study was to examine KAMEDO-reports concerning prehospital medical management on disaster sites. Method: Eight KAMEDO-reports was examined with focus on organization and management. Results: Four areas in which all could be influenced by the healthcare personnel in leading position was described: Management and Co-operation, Load and Go - Stay and Play, Priority and Triage.

The aim of this Masters thesis is to examine how disabled people who receive the shut-in-service in one community define service quality. The purpose is also to examine the shut-in-service and to look at the users' context. Answers are sought to the following questions: - How do users experience the service quality of the shut-in-service? - What kind of service does the shut-in-service offer to the user? - How can the user be described and which are his/her requests? The analysis is based on theory about service quality by Christian Grönroos. The theory makes a distinction between two kinds of service quality, technical vs functional quality, as experienced by the user through the profile of the organization.

In January of 2014 a newly founded company held a press conference in central Stockholm. The purpose of the conference was to inform about Lexbase, the largest database on the Internet with legal information about the Swedish general public. The aim of this particular paper is to use news reports about Lexbase as material to identify the theses and their types presented in Swedish newspapers, and to examine the ideology constructed and presented by the theses in the said news reports. The questions asked in the paper are 1. What the distribution of different theses looks like and is there a type of thesis that more often invokes an implicit argumentation? 2.

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.

This study aims to investigate development and reasons behind sustainability reporting in large Swedish companies. By examining 15 companies? environmental and sustainability reports between the years 2000 and 2008, data was collected on matters such as frequency, scope and design. Identified trends were to a large extent in line with previous studies on international development; sustainability reporting is growing in several aspects. The authors have found one major reason for this development to be increasing requirements and expectations from stakeholders and a need for companies to legitimize their actions.

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

The aim of this thesis is to examine how different kinds of information seekers are evaluating information quality in the information flow online. To address the problem stated, qualitative interviews were carried out with a librarian as a reference person and a group consisting of journalists and scientists. The result of the study implies that the reference person is well aware of the strategies employed by her in the search process. However, the respondents are not aware of the strategies they are actually using. An explanation is the respondents lack of education in information seeking.

The purpose of this study is to develop a general understanding of the areas of alliances and service quality as well as their relation to each other, through a consumer perception. Further, to discover more detailed and close up knowledge of customer perceived service quality within airline alliances. This is done by identifying particularly significant dimensions in the service process that have an influence on the perceived service quality.The thesis is based on qualitative study using a critical incident technique to explore the issue of service quality. In the research of the material the iterative approach has been used. The primary information sources are the interviews with customers-members of airline alliance.

The aim of the study is to explore the meaning of living with urinary incontinence caused by Spina Bifida, self-esteem, psychological well-beeing and expectations on treatment of urinary incontinence in 10 children and adolescents, 9-20 years old, as well as their parents perspective. The study was conducted through semi-structured interviewes as well as self-reports about self-esteem ("I think I am"; Ouvinen-Birgerstam, 1999) and psychological well-beeing (Beck Ungdomsskalor; Beck, Beck & Jolly, 2004). To examine the parents insight in their childrens situation and well-beeing parents proxy-reports was compared to their childrens self-reports. The results showed that psychological well-beeing and self-esteem of the children and adolescents in this study was comparable to normgroups, but that there was big individual differences. The parents proxy-reports are comparable to their childrens self-reports, but vary depending on the domain beeing estimated.

This master thesis has been done at Enea Epact AB. The purpose of this thesis is to develop and implement a Link Quality Control algorithm for GPRS/EPGRS in the current testing tool. A Link Quality Control (LQC) shall take quality values from mobile stations and base stations and decide a codingsscheme that opimizes the throughput of data. The Advantage with LQC is that it adapts the used coding scheme to the channel quality. If the channel quality is too bad for the used coding scheme, a slower coding scheme with more redundancy should be selected.