On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Bakgrund och problem: Internationella rapporter om människans påverkan på jordens begränsade resurser har avlöst varandra och en växande allmän medvetenhet om företags påverkan har gett upphov till koncept och begrepp som Corporate Social Responsibility. Hållbarhetsredovisningen är idag till största del frivillig, men dess roll kan diskuteras, exempelvis vilken information det är som presenteras av företag och hur omfattande den är. Tidigare forskning visar på delvis motstridiga slutsatser om relevansen hos företags hållbarhetsredovisningar gentemot deras faktiska hållbarhet.Syfte: Att undersöka hur hållbarheten i företags verksamhet presenteras i deras respektive årsredovisningar, med specifik inriktning på miljöperspektivet, och hur denna presentation har förändrats över tiden.Avgränsningar: Uppsatsen har granskat fem svenska företag per bransch i tre branscher, hämtade från Stockholmsbörsens Large cap-lista. Granskningsperioden är begränsad till år 2009-2013. Endast hållbarhetsredovisningens miljöaspekter har beaktats under granskningen.Metod: I studien har en longitudinell innehållsanalys använts för att undersökta miljöinformation i de valda företagens redovisningar.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

It appears from today's debate about the quality of social work and addiction treatment that largely focuses on the impact of recent various interventions in the hope of being able to alter social work's role in society and also the organizational structure. The debate points to a part of the 1970s social welfare debate. Today's aspirations to establish an evidence-based practice can hardly be expected to solve the social services basic dilemmas is that it always have to do something, despite the many times you cannot get clear instructions on which funds should be used by law or science. Even if you follow the rules and practices based on scientific studies should the importance of various key initiatives to remedy deficiencies in social service work with addicts in large part depend on how, in these initiatives define the term "evidence-based practice" and what steps will be indicated for to develop practice. My starting point was to explore how evidence-based social work in connection with medication-assisted treatment for opiate addiction look, which evidence-based interventions Social Services currently uses in connection with medication-assisted treatment for opiate addiction, as well as how to work with it in the ordinary course of business. The study showed that social services have become better at using these methods in recent years and that today there are more tools available than before.

Hösterminen 2006.

This degree projects made on behalf of AB Karl Hedin to find out what private forest estate owners would like to have on a forestry-related website. The reason for finding out what estate owners think of the forest websites is to meet needs of the forest owners who are customers of AB Karl Hedin. Marketing and use of the Internet for information search for products and services are two key concepts in this study. To be able to perform the study, a telephone survey was made to find out what estate owners want and what they are missing on a forest site. The survey can be summarized at following conclusion: The marketing of AB Karl Hedin website must be stronger The forest owners want more information on forest business, prices and forestry services.

The purpose of this bachelor thesis is to examine the methods public libraries can use in order to market youth services. It is also a chance to evaluate an untested marketing model adapted to public libraries. Young people are one of the most difficult groups to attract to the library and thus librarians need adequate methods to deal with this problem. We have interviewed librarians, carried out observations and examined documents in accordance to the triangulation method. Before one can begin marketing the libraries one ought to know of how marketing is done and the principles behind it, therefore we have given a simple explanation of marketing and marketing theory.

Abstract Title: Krig och fred - 080808. Freds-, krigsjournalistik och propaganda i mediernas rapportering om Georgienkriget: en komparativ studie av Sveriges, Rysslands och USA:s press. (War and peace ? 080808. Peace Journalism, War Journalism and Propaganda in the Media´s Reporting on the Georgia War: a Comparative Study of the Swedish, Russian and American Press.)  Authors: Daniel Lövgren & Tatiana Makarova Tutor: Anna Roosvall Course: Bachelor Thesis: Media and Communication, PR Purpose: The purpose of this essay is to compare how the press in Sweden, Russia and the USA reported on the war in Georgia 2008.

Sekretessbelagd.

SammanfattningExamensarbete, turismekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, 2FE40E, HT 2011Författare: Christopher Dahl och Benita JohanssonHandledare: Thomas Karlsson Examinator: Krister BredmarTitel: Dags att hållbarhetsredovisa - Polyplank AB, en fallstudie Bakgrund: Studier har påvisat att vi överkonsumerar jordens resurser i en allt snabbare takt. En ökad medvetenhet kring dagens miljöproblem har bidragit till att företag i större utsträckning aktivt arbetar för en hållbar utveckling samt för att ta ansvar i samhället. Begreppet Corporate Social Responsibility (CSR) behandlar företags samhällsansvar utifrån tre perspektiv; miljömässigt, ekonomiskt och socialt. Arbetet inom dessa områden presenteras av många stora företag idag i en hållbarhetsredovisning. Global Reporting Initiative (GRI) är den organisation som bistår med riktlinjer för upprättning av den här typen av redovisningar. Syfte: Syftet med denna uppsats är att ta reda på vad GRI:s riktlinjer och rådande begrepp säger om hållbarhetsredovisning samt att utifrån vårt fallföretag Polyplank AB:s förutsättningar rekommendera lämpligt innehåll i en eventuell hållbarhetsredovisning. Metod: Vårt fallobjekt, Polyplank AB, är ett företag som verkar inom tillverkningsbranschen och utmärks genom deras miljövänliga produkter.

AbstractAuthors: Carolina Magnusson and Johanna MagnussonTitle:  The balance between research and practice. A study of family therapist?s knowledge retrieval and the application of evidence-based practice.Supervisor: Jan Petersson Assessor: Peter HultgrenDuring our research we discovered that a very small amount of research had been conducted about the effect of the social services. It inspired us to fulfill this study. The aim of the study is to describe and analyze what knowledge family therapists in two Swedish municipalities use in family therapy work.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

The aim of this Master?s thesis is to investigate different ways of illustrating the information literacy of librarians and with a pragmatic view survey what has been written about marketing the librarians. The thesis is based on a marketing theory introduced by Philip Kotler. He believes that marketing is a social process and that everything can be marketed. I have reviewed three marketing strategies and their significance in marketing the information literacy of librarians.

Author: Nina Ekberg and Therese LjungTitle - Within the social services approach: A qualitative interview study of the social services attitudes towards young offendersSupervisor: Melker LaboryAssessor: Ulf DruggeThe purpose of this study was to see the social workers attitude towards young offenders and how this can affect the teenagers. The theoretical perspectives have been the theory of street-Level Bureaucracy, social constructivism and Stages of change. The material has been collected through qualitative semi-structured interviews and email-interviews with the social workers. The aim of this study was to examine if the social workers uses their theoretical experiences about their attitudes in their practical work and if their response can raise or reduce the young offenders motivation to change their behaviour. To collect information it was chosen that this study would only concentrate on the social workers opinions.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.