Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Journalists´ role in society has traditionally been of representative nature with a task to distribute news and scrutinize those in power. But technological changes have created a new publishing world outside the traditional media institutions. In today?s redactional society anyone can become a publisher in a blog or through other channels on online. This process can be seen as contributing to increased democratization giving everyone the opportunity to publish.

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.

This report is an analysis of the gender representation in Swedish sports media, a comparison between sport in public service television for adults and children. The study explores the differences between the number of male and female sports in the matter of air time and also the number of male and female appearances in the TV shows. The programs studied in this report are the Swedish SVT?s Sportspegeln and Lilla sportspegeln. When we began this analysis we were under the impression that men would be over-represented, but that representation in sports television for children would be more gender equal than the adult counterpart. The result of the analysis confirmed previous studies stating that men dominate the sports programs in Swedish public service television.

Background: The majority of the occupational accidents and work-related diseases at Swedish workplaces occur due to poor ergonomics during lifts and transportation of objects. The most common consequence of poor ergonomic conditions is low back pain (LBP) and the risk of developing LBP increases as the mechanical loading on the intervertebral disks grows. This study has investigated the biomechanical loading in the low back during two different types of patient lifts. The first lift (lift A) is developed by Modern Arbetsteknik (MA) and the second lift (lift B) is a common lifting technique among care workers. Objectives: The aim of the study was to identify any advantages or disadvantages with MA?s lift, regarding shear and compression forces in the L5/S1 disc.

The main focus of this study is to explore Swedish soldiers? experiences of the transition back to everyday life after international service missions. This includes the help and support that they have received and also what barriers to care they have experienced during the transition back to everyday life. The theoretical perspectives of this study are social identity and stigma theory. This study was performed using a qualitative method and includes six individual interviews with active duty officers within the Swedish armed forces.

Purpose: To investigate if Altman´s Z´-score model, which calculates financial distress, can be applied on companies established in Sweden and if the financial crisis in 2008 made previously healthy companies go bankrupt.Methodology: Quantitative studies with a positivistic foundation. Empirical data will be collected in order to examine if there is generalizability among the studied objects. Conclusions will be made by comparing the empirical data with the theoretical foundation. Financial distress in firms will be measured.Theoretical perspectives: Altman´s Z´-score model, designed to predict financial distress in private firms.Empirical foundation: A selection of 93 private firms that have gone bankrupt in the years 2008, 2009 or 2010. The firms selected all have a turnover that exceeds 20 million SEK.

Report of diploma work conducted at the Swedish Radiation Safety Authority (SSM) as part of the bachelors program in Nuclear Engineering at Uppsala University.All nuclear power plants in Sweden are obliged to report any deficiency in their barriers or the defense in depth in obedience to SSM?s regulations concerning safety in nuclear facilities. In addition, there is an international system for reporting such events. The purpose of this thesis is to study the Swedish report system and to analyze the differences between Swedish and international event reporting.In the Swedish system, SSM?s regulations are effectuated by means of event reports classified as category 1-3, designed individually at each Swedish facility.

This report is focusing on problems with introducing standard enterprise resource planning systems (ERP) in businesses. A study has been carried out on a service and support department at a Swedish heat metering company, SVM North Node. The study aims to help the company become a better customer in choice and customization of a new ERP system. We make a description of the department studied and the work carried out there, on the basis of learning, knowledge and cooperation. As a final point we present some ideas on how computer systems could support their work, hoping that this will result in them making adequate demands on a new ERP system.

In this study, some aspects of communication that are creating problems in a chosen forest conservation case are explored. Focus is on how the manager of a forest experience how he is treated during a formal decision of conservation. The paper also gives introduction to communication theory as well as to present forest policies in Sweden. Explanations of the most common concepts and terms in forest conservation is presented and such a understanding is necessary if the reader is to acquire enlightment from the material and the following discussion. This paper focus on a conflict between the county administrative board, a Swedish regional authority, and a private forest-manager. This is a case where the manager feels that the authority is forcing a sale of land, because the forest is being turned into a conservation area. The problems are not just economical, the manager feels mistreated and left out of the discussion, and the negotiation is long and problematic as shown in the interview and the case study. In the study, an in-depth interview is made with the manager of the forest, and a case study has been made based on the documents in the case attained from the county administrative board.

The purpose of our study is to see how an organization, and also a administrative authority, communicates by using social media. The organization in this case is the Swedish Police, because of their paradoxical problem with confidentiality versus openness and transparency. The Police has over a hundred Facebook-accounts, where they try to have a open dialogue with their publics without breaking the law of secrecy. Our general purpose of the study is also to see what the pros and cons are of having a own media channel, instead of the traditional media and their often anticipation twists.The result of the study showed that the three different police precincts, which we investigated in our essay, are working in three different ways. The gap may affect their overall reputation and trust gained by their publics.

Essay in political science, C-level by Mikael GranathAutumn semester 2012, Tutor: Freddy Kjellström- Ideological convergence in Swedish party politics?- An analysis of ideologies of the Swedish Social Democratic party and the Swedish Moderateparty and their healthcare and health service policies between the years of 2002 and 2010.The main purpose of this study is to examine the truthfulness in the common perception thatthe Swedish moderate party and the Swedish social democratic party are increasingly sharingthe same political views - particularly between the years of 2002 and 2010. The main researchquestion is:?Did the Swedish Moderate party and the Swedish Social Democratic partyideologically position themselves closer in the year of 2002 than they did in 2010within the health care policy area?The research design chosen for this study can be labelled as a comparative case study wherethe two political parties party programs and election manifestos that were current in the yearof 2002 and 2010 are studied. This is done to give a better view of ideological change.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.