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.

Social media, with its immense and continuous flow of information, has in recent years growntremendously in terms of users and content. This increase has led companies and organizations keen to be seen within these channels of communication, but do they always have a clear idea of how andwhy, and are they aware of the risks that are associated with it? Current research on social media is somewhat divided in two. The debate concerns, among other things, what value the information on social media has, and whether the media is really a good communication channel or not. This raises several questions, for example can a company really afford to remain outside of social media with allthe information it generates? This research aims at answering these questions in order to further understand how organizations discuss social media presence and strategies.

Syftet med uppsatsen är att presentera utvalda teoretiska modeller i litteratur inom Upplevelseproduktion, samt att genom en produktion testa huruvida dessa teorier är relevanta. Syftet är även att undersöka karaktären hos gästens eventuella upplevelse vid produktionen för att avgöra om de teoretiska modellerna även gjort upplevelsen meningsfull för gästen. Med ett hermeneutiskt förhållningssätt och en deduktiv ansats har vi med hjälp av ett antal teoretiska modeller först planerat och sedan genomfört en reell produktion vid namn Rock n? roll Piteå och med det som grund gjort en kvalitativ intervjustudie baserad på tre fokusgrupper. Endast individen kan avgöra om en upplevelse varit meningsfull, då detta är subjektivt, men med stöd i det resultat fokusgruppintervjuerna visat kan vi konstatera att det för en stor del av informanterna varit en meningsfull upplevelse.

The companies of today figures on a hardly competitive market. This makes it necessary for the company to find new way to create competition advantages. Since it is no longer enough to compete with the technical quality of the product the companies are forced to also enhance the functional quality. To accomplish this it becomes necessary for producing companies to be customer oriented. A customer oriented company culture can be reached with the help of internal marketing in which different activities work to inform and teach the employees about the company strategy and also about their own role as part-time marketers.This thesis examines Electrolux, a company which is currently striving to develop a customer oriented company culture.

It is important that the current urine separating systems are evaluated to allow improvements to be made and consequently increase their future propagation. In order to increase the knowledge about urine separating systems this study was made. It included, among other things, measurements of amounts of urine as well as of the composition of urine collected at Nytorgsgatan 4 in the city of Hallsberg. The study was increased after an inquiry that also included the district of Understenshöjden in the city of Stockholm. In the inquiry, the users were asked questions about odour, cleaning of toilets and occurrence of blockages in the urine water locks etc.

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.

The last few years a lot of media air time has been devoted to training, sports, health and weightloss on a more personal level then before. The new media arena is beeing used at its´ maximumto broadcast wievs on how we should eat, look, exercise and live. This thesis is trying to makebetter understanding on what people in general think is important when it comes to physicaltraining and motivation with the aid of digital media and IT systems. The thesis describes aworkshop that was conducted within the frames of Participatory Design and the outcome of thatworkshop. The workshop was conducted with a group of lead users (in this case instructors at avery large fitness center in Umeå, Sweden) and the main question was ?How can IT be used toachive a positive effect on physical exercise if motivation is the focus??.

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.

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.

Denna uppsatts består av en kvantitative enkät studie som genomfördes på två högstadieskolor i mellan Sverige under våren 2012. Syftet med uppsatsen är att få en inblick i vad som ligger bakom elevers val av fritidsaktiviteter och då mer precis val av fysisk aktivitet samt att undersöka skolans, och då främst ämnet idrotts och hälsas, roll i elevernas val av aktivitet. Bakgrunden till rapporten kommer från formuleringarna ur lpo 94 och lgr 11 som betonar att ett syfte med ämnet är att främja Idrott och hälsa ämnets uppgift att främja fysisk aktivitet på fritiden. Vi analyserar tidigare forskning som bland annat har undersökt den störta föreningsidrotten som utgörs i Sverige och vad det kan finnas för faktorer till att ungdomar utför den. Tidigare forskning som används i rapporten är bland annat från venska riksidrottsförbundet och ungdomsstyrelsens rapport om unga och föreningsidrotten.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.

Abstract The internationalisation of a company is enabled by integration of markets. New markets mean new revenues, but also demand capital to finance the expansion. To bring in new capital may offer new possibilities but also higher debt-equity ratios, which affect how external interested parties value the company. This thesis, inspired by previous and mainly US based research, researches the debt-equity ratio of Swedish multinational and domestic companies, sampled from the Stockholm Stock Exchange. The research questions have focused on the impact of certain internationalisation variables on the debt-equity ratio; how does the debt-equity ratio differ between international and domestic companies? Can a difference be explained by the degree of internationalisation? Can a difference be better explained by the presence of international ownership? By measuring the concept internationalisation as both trade and presence, the questions were operationalised into four hypotheses.

Title: Teaching environment and teachers. A study of how music education philosophies influence instrumental teaching and learning at a community music school. Question of the research: Which Music philosophical ideas can be traced in the instrumental teaching of a community music school? Two teachers and their students have been videotaped. Data from the tapes and from interviews with the teachers and students have been analyzed by means of a category system, which grew out of the theoretical overview.

The aim of this thesis is to examine the debate in Swedish library press concerning privatization of public libraries. The aim of the thesis stems from a desire to know whether Swedish librarians, as has been alleged in contemporary right wing debate, are politically biased and adherents of socialism. The debate is analysed using the method of idea and ideology analysis, using the tool of ideal types of the ideologies socialism and neo- liberalism. As material I have chosen articles from the magazines Biblioteksbladet and DIK Forum, from the years 1989 to 2010. The reason for choosing the topic of privatization is that it is a controversial question and a topic one could expect to generate a heated debate.Four positions can be discerned in the debate.

The purpose of this Master?s thesis is to examine what the data from recent Library- and Information Science studies tell us about the importance of school libraries in a student perspective. Our theoretical framework is built upon Elisabeth Tallaksen Rafste?s concept about the values of school libraries to students. Our aim is to investigate how students between the ages of 15 and 18 use and experience school library.