Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

I denna studie har vi utvecklat, testat och utvärderat ett uppföljnings-instrument som följer upp personalens användning av och uppfattning om informationssystemen i en socialförvaltning. Uppföljningsinstrumentet är utformat utifrån en redan etablerad modell (Information Systems Success Model). Inhämtningsdelen har vi utformat i form av en enkät. Analys och redovisningsdelen har vi utformat utifrån modellen. Uppföljningsinstrumentet kan användas som en del i en socialförvaltnings kontinuerliga förbättringsarbete och kräver inga förkunskaper i informatik eller informationslogistik för att användas..

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.

Calf health is of importance both from a financial perspective and from an animal welfare point of view. Housing system and environment are factors affecting the calves? health. The objective of this project was to make a review of literature on calf health and housing and to perform an observational study on calf health at Nötcenter Viken, Research Dairy Farm, Lantmännen Sweden that changed calf housing system; from a traditional indoor system (Group IN) to outdoor hutches (Group OUT). It was only the housing system that was changed; the routines and feed were the same in both systems.

Tillväxt och ekonomistyrning förstärker varandra simultant då en växande företagsstorlek har en positiv inverkan på utvecklingen av ekonomistyrning. Samtidigt möjliggör en välanpassad ekonomistyrning en fortsatt hög tillväxttakt via dess förmåga att hantera tillväxthämmande faktorer. Utvecklingen av ekonomistyrning påverkas av en kombination av interna och externa drivare..

Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.

One of the distinguishing features of successful societies is the ability to adapt to change, bothsocial but also natural changes like climate change. Climate change is a complex, dynamic,non-linear process with a great deal of uncertainty concerning the time perspective, risks andconsequences. A combination of factors like climate change, geographical vulnerability, adensely populated and highly built up coast line along with factors like deficient handling ofsurface runoff and a large usage of ground water leads to an increasingly vulnerable society. Italso puts a greater pressure on the society to have preventive measures in place.The number of actors working with preparing society to the expected impacts of climatechange and variability is increasing. However more than half of Sweden?s municipalities donot consider changing climatic conditions when planning, and many times even allow theconstruction of new living areas in known climatically vulnerable areas.

A unified model of stress and affect consciousness was proposed. The connection between affect consciousness and perceived stress was studied. Teachers (n = 19) were interviewed using Monsens affect interview, followed one month later by a questionnaire containing Perceived Stress Scale (PSS), State-Trait Anxiety Inventory (STAI-S, STAI-T) and Twenty Item Toronto Alexithymia Scale (TAS-20).Statistical analysis showed no connections between level of total affect consciousness and perceived stress. Though there were some indications of a negative relationship between affect consciousness and trait anxiety. There were also indications, using a complementary analysis, of a connection between level of affect consciousness on the subscale distress in the interview and perceived stress.

Sammanfattning Titel: Kundorienterad produktutveckling i industriell verksamhet ? En fallstudie inom Trelleborg Building Systems Seminariedatum: 2004-06-04 Ämne/kurs: Magisteruppsats i Strategic Management, FEK523,10 poäng Författare: Martin Borgström, Henrik Hallerby & Niklas Winnert Handledare: Lars Bengtsson Nyckelord: Strategisk planering, produktutveckling, kundbehovsanalys, industriell marknad, organisk tillväxt, total kravbild Syfte: Vårt syfte är att studera vilka förutsättningar som fallföretaget Industrial Profiles Nordic har för att kunna organisera och utveckla sin produktutvecklingsprocess mot den totala kravbild som har inverkan på denna process. Utifrån dessa analysresultat avser vi delge ett antal åtgärdsförslag till ledningen för hur detta utvecklingsarbete kan genomföras och organiseras. Metod: En kvalitativ metod med en abduktiv ansats har använts, där vi jämfört olika avdelningar inom divisionen Industrial Profiles Nordic med avseende på kundbehovsanalys, produktutveckling samt strategisk planering. Intervjuer har genomförts inom ledningen för affärsområdet Trelleborg Buildings Systems samt divisionen Industrial Profiles Nordic.

Background: Many authors consider knowledge to be a significant source for competitive advantage. Replicating companies found their competitiveness on an ability to leverage its knowledge base by replicating its business model in new contexts, a process often referred to as the McDonalds approach. Several authors emphasize that an efficient method for knowledge transfer may increase the risk for imitation. Purpose: The purpose of this study is to examine in an explorative manner how strategies for replicating complex knowledge systems are employed and developed. Furthermore, our ambition is to explore the notion of replication strategy.

Purpose: This thesis aims to study how students in upper secondary school evaluate sources in their everyday school work and how the role of the school library and librarian officiate in this context.Methodology: A web questionnaire was conducted and 155 students from different schools, with or without school library and school librarian, participated. We coded and aggregated the questionnaires according to the strategies that are used when evaluating sources, identified by Francke, Sundin and Limberg. Cognitive authority, a theory by Patrick Wilson, was also a part of our analysis. Conclusions: The study shows that students use different strategies, separately or combined, as a way to evaluate sources. The teacher is regarded as a cognitive authority and is the main influence concerning source evaluation. It also shows that the role of school libraries and school librarians, in this context, seem to be non-existent.

Location-based services (LBS) contains of services helping users of finding positions of themselves or other objects. LBS applications can present information in varies types of ways, these could be threw speech, text, geographic symbols, photos etc. Not many studies have been done to examine the aspects of LBS communication and there is a demand for user and context centered mapping.The purpose of this report is to present a model for the development of user and context based services. The model will give guide lines of recommendations when implementing LBS. The different technologies that support LBS will also be noticed.

BackgroundIncubators are important facilities for economic growth in society. The main purpose of incubators is to accelerate knowledge intensive firms onto their market by both providing resources and an entrepreneurial environment.Problem Companies within incubators are encouraged to share knowledge and experience with each other with the goal to stimulate development and invention of new technology. This exchange involves interaction on an inter-personal and inter-organizational level. Incubators need to create an open and transparent environment in order to enable this exchange on both levels.Purpose The purpose of this study is to enhance the understanding of how knowledge and experience exchange occurs within the context of incubator systems. By understanding how incubators can capture knowledge and learn from the incubator process, this study can contribute by insights of how the incubator process can be further improved.Method This bachelor thesis is written from an abductive approach and is based on a qualitative case study of Ideon Innovation in Lund.

Dokumentet är ett resultat av studier gjorda under kursen Kandidatarbete I Datavetenskap. Arbetet utforskade, genom fallstudie, två egenskaper av distribuerade informationssystem och relation mellan dessa: säkerhet och prestanda. Målet med fallstudien har varit att belysa nackdelen med användning av Secure Socker Layer (SSL) dvs. dess effekt på hastigheten och fördelen med SSL, dvs. SSL:s roll i informationssäkerhetsarbetet. Arbetet visar hur prestanda i ett tillämpad distribuerat informationssystem kan påverkas av en SSL tillämpning.

The current situation for Swedish grain farmers facing a situation with decreasing profitability makes it necessary for the farmers to find ways of increasing the margins in their grain growing. Decreasing profitabilities along with Lantmännens closing of grain elevators contribute to the necessity for farmers to invest in grain storing and drying at the farm. By investing in capacity for drying and storage of grain on the farm it is possible to recieve a higher price on the grain sold due to the possibility to sell when the price is higher compared to the harvesting season. An investment in grain drying and storage with a relatively low investment cost that recently has appeared on the Swedish market is the grain stir drying system. This study contains a comparison of an investment in a grain stir drying system where the grain is dried and stored in the same silo and a conventional drying and storage system.