Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

The first aim of this thesis is to descriptively identify and chart the activities of the strategic intelligence and environmental scanning that take place at the regional collaboration network Regionförbundet Örebro. This identification is essential in reaching the comprehensive and primary aim of the thesis: to discuss, through normative discourse, what the options of improvement are and in which ways systematic operations can be integrating parts in the organization. In order to offer guidance of development from the perspectives of environmental scanning, the question at issue has emanated from activities concerning the present methods of working at Regionförbundet Örebro.During the creation of this thesis, several interviews have been made with people who are regarded to be key roles within the regional collaboration network. An analysis has been made, based on governing documents and answers from the interviews, where possible improvements of the business have been identified. The inferences become parts of a greater potential of amelioration since they are presented as active solutions and proposals that can be directly adaptable to the organization.Our proposals of improvements/ameliorations are constituted by a number of concrete/explicit points such as: a wider public information supply and an introduction of several annual routines and methods..

The Swedish government ratified on May 1 2009 an amendment of marital law, resulting in same-sex marriage becoming legalized. With the rights of the Christian Swedish state church to officiate weddings originating from the same law, the church was thereby faced with two options: Either officially include same-sex couples in the Christian concept of holy matrimony and keep the right to officiate weddings; or give up the right to officiate weddings altogether. An official decision to accept the terms was reached on October 22 2009, but not without being preceded by an agitated medial debate.This research attempts to analyze the arguments of the debate in three stages: In the first stage the arguments are categorized according to their respective ideological standpoint. In the second stage these categories are examined from post-modern, social constructivist and socialization theory perspectives. Based on this, the third stage sees the arguments analyzed from a viewpoint based in the Copenhagen school concept of securization.The research concludes that the debate does not only simply feature two sides with differences of opinion; but rather that the arguments of the two opposing sides are founded in a common view of the other side as a fundamental threat to ones conception of a sound society..

This master thesis project will describe and evaluate the interfaces between applications and Controller Area Network, CAN, interface boards from different manufacturers. The interfaces have corresponding functions but the usage of parameters is different. The simply communication of sending and receiving messages is more alike than the supplementary functions between the different interfaces. The CAN communication is more controlled by the CAN protocol and is therefore more alike. The evaluation shows differences and similarities between different interfaces and also difficulties and options to translate them.

Purpose: The purpose of this study is to investigate how three banks country funds are performing relative to each other in regard to risk and return. And to find out if there is any underlying factor that may have affected the stock exchange in the different countries.Methodology: The study is based on secondary data and will apply the quantitative method, based on a deductive approach. The sample consists of three major Swedish banks and from them we have selected three country funds. The calculation formulas that have been applied are: Sharpe ratio, standard deviation and Arithmetic Average.Conclusion: The Writers concluded that Sweden funds had the highest yield to lowest risk in both periods in all three major banks. We have also concluded that the underlying factors affecting a country fund.

The aim of this study is to examine marriage as something both desirable and normal in three popular novels from the 1860s about marriage: Rosa Carlén?s Agnes Tell: en äktenskapshistoria (1860), Marie Sophie Schwartz?s Alma eller De moderna äktenskapen (1860) and Sara Pfeiffer?s Aurora Trampe (1867). Using a theoretical perspective from Michel Foucault and Judith Butler, I have analysed the novels as being producers of, and resistance against, norms.The good marriage is partly depicted as a utopian vision in the novels, which therefore functions as fantasies for the readers. But it is also depicted as a realistic possibility. Though difficult to achieve, the main characters reach the goal through individual improvement towards correct behaviour.The question for the main characters is not whether they are going to marry or not, but how to make their marriages good ones.

Forecasting is an important part in attempting to predict how companies will perform in the future. The more accurate the prediction, the more valuable are the results obtained from the forecast. This thesis aims to investigate forecasts of return on equity, and whether a disaggregation of the leverage formula into its underlying components affects the forecasting ability positively. This is conducted by comparing a model based on the leverage formula's components with a model solely based on return on equity from previous years. The study includes manufacturing companies on the Swedish Stock Exchange over the period 1998-2011.

This bachelor?s degree thesis was conducted in mechanical engineering at Halmstad University during spring semester 2010 in close collaboration with the company Gremo AB, located in Ätran, Sweden. Gremo AB produces, developes and sales forest machines in both Sweden and on the international market.Gremo AB belongs to one of the market leaders in forest industry, especially with their forwarder. In order to become a market leader even with their harvester, the company decided to change the harvester to have a swivel and a leveling driver cabin.The aim with this bachelor?s degree thesis was to develop a design concept for the harvester driver cabin, which Gremo AB can apply on the new harvester.

Hedge funds have the past few years become an increasingly popular investment alternative and in the last decade hedge fund assets managed have quadrupled to USD 2000 billion, a growth rate of around 25-30% per year. One explanation for this substantial increase is that hedge funds' minimum limits on capital invested has declined, which have made ??them available to retail investors. The recent turmoil in financial markets has also contributed to investors finding their way to hedge funds, whose goal is to generate stable returns regardless of how the market develops.Using Sharpe?s, Treynor?s and Jensen's performance measures, I have investigated whether hedge funds manage to generate higher risk-adjusted returns than traditional managed funds.

The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

This study concerns paratransit service in a relatively small municipality in Sweden. The aim of this study is to describe the user's experience of paratransit service. The question formulation is mainly built around the user's experience of paratransit service and their view on what impact paratransit service has on their lives. The empirical data consists of ten interviews with ten different paratransit service users with ages ranging from 25-95 years. The data has mainly been analyzed through concepts of independence, empowerment and trust. The result of this study shows that paratransit service in many ways can be described as a crucial part of the users' lives.

GNT Group is a Nordic/Baltic wholesaler that distributes products in the IT, entertainment and home electronics sector. GNT is facing problems with inaccurate inventory levels which can lead to unnecessarily high inventory carrying costs or lost sales. Currently the decisions about when and how many to order are made somewhat arbitrarily by the responsible personnel. Their decisions are based only on some brief sales history and on experience. GNT wants to develop its ERP system to be able to support the purchaser in these and other related decisions.

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .

The electric car has existed for over a century and producers has tried to commercialize it earlier but has not succeeded. In recent years, however, a change occurred that may be significant for the electric car and it is now to commercialize in the market of passenger cars. The technology has in recent years elaborated as more car manufacturers have started to invest in development in the subject field. This thesis aims to compile an action plan for the development of charging infrastructure for electric vehicles in Uppsalahem ABs residential areas. It is based on a survey of different residential areas and a survey of charging infrastructure.