Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

In conjunction with today?s increasing competition within the construction sector, more pressure is being placed on building contractors. Efficiency and improvements are necessary but without impairment to an ergonomic and safe construction site. This in is in order to reduce the construction costs and time but to retain the ability to deliver a high-quality contract.Various methods and prefabrication degrees are used, depending on the project's requirements and conditions. This analysis sets out to investigate and exhibit what qualifications are important when choosing a construction method for curtain walls.Advantages and disadvantages with each method have been analyzed and recommendations have been given to show when different methods are best suited.

Small scale internal consumer tests provide a company with a cheap way to get valuable information regarding their products advantages and flaws. Therefore the demand for possibilities to do this kind of test has increased. This report is part of a new sensory project at Unilever. It presents a method for sensory comparison of the company?s own products with the corresponding competitor products.

Crisis management planning is a relatively new policy area in the European countries. It has materialized since the fall of the iron curtain and because of the increased interest to prevent wide-ranging national emergencies. In Sweden, the county administrative board has a key obligation to perform risk analysis guidelines. This assessment involves identifying crisis, planning response to the crisis and, if necessary, confronting and resolving the crisis in the geographic area of the region. The purpose of my thesis is to examine if there are any differences in crisis management planning between the county administrative boards? risk analysis guidelines.

This BSc thesis is a part of an initial step of a collaboration between Skansen and Kenyan Wildlife Service (KWS) and constitutes of an inventory of the Nairobi Animal Orphanage run by KWS. Animal Orphanage takes care of orphaned and injured animals arriving from throughout Kenya. The project started out as a refuge and as a temporary place for animals in need of care and help. With time it has evolved to an establishment that resembles and functions more like an animal zoo. The aim of this inventory is to focus on how the biological needs of Congo grey parrots ( Psittacus erithacus erithacus) and cheetahs (Acinonyx jubatus) are met, in terms of management and housing.

The purpose of this randomized controlled study was to investigate the effect of internet- administered guided self-help for women suffering from psychological problems following traumatic childbirth. The eight-week treatment program consisted of written chapters based on cognitive behavioral therapy. 56 participants were randomly assigned to a treatment group (n = 28) or a waiting list group (n = 28).The results showed that post-traumatic symptoms decreased as a result of the treatment, with large within-group effects measured by both the Traumatic Event Scale (TES) (d = 1.33) and the Impact of Event Scale-Revised (IES-R) (d = 1.3). The difference between the groups was only significant when measured by the IES-R in which case the between-group effect was large (d = 0.97). The proportion of the participants who showed clinically significant improvement was considerably greater in the treatment group than in the waiting list group.

From the customer?s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working with improvements businesses often sub-optimizes single processes instead of considering what benefits the entire company. Thus, when improving processes and activities it is important to have knowledge about and understand which factors that affect how the flow can be designed.Several studies have been performed with a wide perspective on process flows in order to obtain a more resource-efficient and value added flow.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Authors: Tobias Nilsson & Vedad LjeljakSwedish title: A case of a football club?s brand. En fallstudie om en fotbollsklubbs varumärke, ?Kall hjärna, varmt hjärta och rena händer?AbstractPurposeThe purpose of our study is to understand brand building of a Swedish professional football club. MethodThe method that has being used in the essay is a qualitative study where we have used semi constructed interviews to create a deeper understanding for brand building in a football club.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Abstract: The world in which companies are acting today offers challenges in the sense that it is rapidly changing and that a vast amount of information is available. In order to ensure the competitiveness and survival of the company, an effective and efficient environmental scanning is essential to the company. Our aim with this Master's thesis is to investigate what factors constitutes important and basic conditions in a well functioning environmental scanning and how companies strategically can go about to achieve this. In order to highlight and specify how these factors can be applied on a specific company Thule has been our focal point. Thule.

The EU market is being deregulated, which sees Swedish farmers that have traditionally been governed by different support systems being forced to adapt to a free market system and having to deal with the concept of supply and demand. The farming sector has during the past several years experienced harder conditions and the deregulation of the market has directly affected farmers. The need for entrepreneurs and that way of thinking has been identified (McElwee, 2006). Swedish farmers are neither familiar with a free market or being required to think in an entrepreneurial manner, does this therefore implicate that Swedish farmers are not entrepreneurs?LRF is a national farmers? organization in Sweden and functions as a support for Swedish farmers.

Title:A study of ?Situational followership?.Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Lykke SilfwerbrandSupervisor:Jonas KågströmDate:2011 ? JanuaryAim:This study looks at the new concept: ?situational followership?. It discusses howfollowership and leadership are connected and takes the approach of the follower. The studymainly looks into the following questions:·How can situational followership can be described?·What is the most important parameter for a follower?·Does the choice of leader differ according to the situation?·How is situational leadership and situational followership connected?Method:This is a qualitative study with ten respondents.

This study examines counselors understanding of body fixation (alt: body image fixation) as a social problem among young women aged 15-25 years. Earlier research on this subject highlights the standards and ideals placed on the female body where happiness is associated with a slim body figure. Research has shown that young women that compare their own bodies with others are at higher risk at developing an unhealthy relationship with their body, which can lead to eating disorders. The data for this study was collected through semi-structured interviews with nine counselors from youth clinics, schools and primary healthcare. The results were interpreted and analysed in the light of social constructionist perspective as developed by Berger & Luckmann and Loseke's social constructionist definition of social problems.

Launching and marketing a health food product is associated with larger problems than a launch of a traditional food product. There are several sales channels that can be used for a health food product, for example the product can be sold as a traditional food product, natural health food product or as a prescription drug. A smaller company can however experience problems while launching its product as a prescription drug because of the large costs associated with this particular sales channel. There is often no other alternative than to launch the product as a traditional food product, this can however create other problems because of the existing regulations on what can and cannot be mentioned in the marketing of a health food product. The limited amount of information about the product that can be enclosed together with it makes it hard for a company to differentiate and position it on the market.