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.

En underso?kning av Bayeuxtapetens (BT) spra?kliga struktur. Underso?kningen avser bera?ttandetsorganisering och fo?rdelning mellan huvudfris, ba?rder, den kortfattade inbroderade texten och en postulerad fo?rlorad text. Sa?rskild fokus la?ggs pa? den s.k.

A1210Teknisk aktieanalys används för att från historiska kursdata försöka förutsäga den framtida kursutvecklingen. Uppsatsens syfte är att undersöka börstrendens inverkan av resultaten för två olika tekniska analysmodeller, glidande medelvärde och Relative Strength Index (RSI). Som dataunderlag används 12 aktier från Stockholmsbörsens A-lista för Mest omsatta aktier mellan 1988-03-01 och 2004-03-01.I studien tillämpas blankning för att oberoende av den rådande trenden ha möjlighet att generera överavkastning. Överavkastningen undersöks genom att riskjustera avkastningen med Capital Asset Pricing Model (CAPM). Vidare belastas varje transaktion med en courtageavgift.Det visar sig att endast köpsignalerna är statistiskt signifikanta.

Syfte: Syftet med denna litteraturstudie var att beskriva hur det är att leva med Polycystiskt ovariesyndrom (PCOS). Metod: Deskriptiv litteraturstudie. Data inhämtades från databaserna Pubmed och Cinahl. Resultatet baserades på 14 evidensbaserade artiklar. Resultat: Kvinnor med Polycystiskt ovariesyndrom hade större risk att utveckla ångest och depression jämfört med normalpopulationen, orsaken till detta är inte klarlagd forskarnas åsikter går isär.

Objectives: The purpose of the study was to examine if a pre- and post-operative difference could be seen in self-reported pain disability and self-efficacy among patients undergoing surgery as treatment for spinal disc herniation in order to improve process of rehabilitation.Method: A quantitative and descriptive design was used. 10 patients awaiting surgical treatment for spinal disc herniation were included at Akademiska sjukhuset (The Academic Hospital) in Uppsala. Participation was voluntary and the selection was made by convenience. Data was collected using The Pain Disability Index and Self-Efficacy Scale by which the patient would estimate how hindered they felt because of their pain in everyday activities and their self-efficacy to perform everyday activities. This was done the day before surgery and two weeks after surgery.

Det finns en mängd olika uppfattningar om vad välfärd egentligen innebär och hur det bör mätas. Att studera ett lands tillväxt i BNP är den metod som används flitigast för att värdera och jämföra länders levnadsnivå. Som en följd av den växande kritiken mot BNP-måttet har dock alternativa välfärdsindex växt fram med tiden. Syftet med denna uppsats har varit att jämföra BNP-indexet med två andra välfärdsmått, HDI och WISP. Vi har genom en deskriptiv studie granskat fyra i-länders och fyra u-länders utveckling i respektive mått för tidsperioden 1990-2000.

Title: Intrinsic- and extrinsic motivation with SDT as a model of explanation ? A study of Sandvik Tooling Level: Final assignment for Master Degree in Business Administration Authors: Samuel Norman & Erik Sandh Supervisor: Jonas Kågström Date: 2011 ? June Aim: From the basis of Self-Determination Theory find those motives that are the sources of the greatest motivation at Sandvik Tooling and determine if the employees are mostly driven by intrinsic- or extrinsic motivation.                      Method:  The study has a quantitative approach where the empirical part consists of 24 questions from the SDT-theory?s Aspirations index that is divided into six groups evenly distributed on intrinsic- and extrinsic motivations. The questionnaire has been developed in Google forms and distributed digitally to the organisation by e-mail through a contact person at Sandvik Tooling. The respondents? answers are accounted for question by question in the empirical chapter and have been processed with a factor analysis and compared with the SDT-theory.Result & Conclusions: The results we received are in line with SDT-theory and whether people are motivated differently by intrinsic-Personal growth and Community contributions higher than all of the extrinsic motivational factors.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

Studiens syfte var att undersöka graden av empati, affektmedvetenhet och alexitymi hos en grupp psykoterapeuter under utbildning samt sambanden mellan dessa förmågor. För att kunna bedöma resultaten gjordes en jämförelse mellan den undersökta gruppen och en normalgrupp från en tidigare studie. Tjugotre personer från olika psykoterapeutiska utbildningar intervjuades med ACI-R (affect consciousness interview - revised). De fyllde även i självskattningsformulären Interpersonal Reactivity Index (IRI; mäter självskattad empati) och Toronto Alexithymia Scale (TAS-20). En hypotes var att det skulle finnas ett positivt samband mellan empati och affektmedvetenhet och negativa samband mellan dessa två och TAS-20.

The purpose of this essay is to review the Swedish international development cooperation carried out by Sida to control whether the implementation of the international aid is compatible with the policy. There are a lot of different ways to implement the economic aid that are being used by the donors today. The Swedish method has since the 1960s mainly been focused on attempting to diminish the poverty in the world. In the latest time another goal has been added, that is a focus on supporting the civil rights. This essay will be concentrated to aim on what kind of countries receiving aid from Sweden, and exactly why these countries are being chosen.The main question of this essay is: What countries are receiving the international developing aid, and how can this distribution be understood? To answer the main question there are two themes in the essay:? What kind of countries is supposed to receive developing aid from Sweden according to the policy?? What kind of countries is receiving the aid, and how can this be understood?This essay is mainly based on quantitative data obtained from Sida, together with index of corruption and poverty will the different types of Swedish cooperation countries be described.The conclusions of this essay are that there are two objectives of the policy: to fight poverty, and to strengthen the civil rights.

Syftet med uppsatsen är att undersöka om det har skett en förändring av den geografiska koncentrationen av textil- och klädesindustrin och dess olika sektorer i EU mellan 1992 och 2001 och om produktionen är fragmenterad, d.v.s. om de olika sektorerna inom textil- och klädesindustrin är koncentrerade till skilda länder. Många studier har gjorts för att undersöka den geografiska koncentrationen av textil- och klädesindustrin som helhet, men denna uppsats gör undersökningen på en mer disaggregerad nivå. Industribaserad gini, (koncentrations-graden) och Balassa-index, (specialiseringskvoten), har beräknats för industrigrenarna inom textil- och klädesindustrin och som mått på internationell produktionsfragmentering har intra-produkthandel tagits fram för länderna i undersökningen. Slutsatsen är att den geografiska koncentrationen för de olika sektorerna och textil- och klädesindustrin som helhet har ökat endast obetydligt, men att det finns relativt stora skillnader mellan de olika industrisektorerna.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

The aim for the project was to develop a risk analyse tool for measuring the fire safety level in Cultural Heritage buildings of Visby, Gotland. In 1995 Visby were taken into the Unesco:s World Heritage List with the explanation ?Visby is an outstanding example of a Northern European walled Hanseatic town which has in a unique way preserved its townscape and its extremely valuable buildings? One of the demands for the tool was that it should be easy to use and result into a ranking level in examined buildings. The user of the tool is recommended to be personnel in the fire department. To develop the tool a Multi Attribute Decision Making (MADM) method was used.

Arbetsmotivation är ett välstuderat område inom arbetspsykologin. Syftet med föreliggandestudie var att undersöka om faktorerna kön, ålder och empati hos ledaren predicerar inrerespektive yttre arbetsmotivation. Även könsskillnader i arbetstillfredsställelse beroende påanställningstidens längd undersöktes. I denna kvantitativa studie deltog säljare och tjänstemäninom privata sektorn. Av dessa var 43 kvinnor och 56 män.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.