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.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

I en allt mer globaliserad värld ställs högre krav på företagens effektivitet och flexibilitet, detta har bland annat medfört stora satsningar på produktionsutveckling, vilket till slut föranlett lean production. På grund av att de traditionella styrsystemen inte anses vara användbara för företag som arbetar med lean production utvecklades lean accounting, som är ett relativt nytt koncept som anses ha utvecklats för att ta hänsyn till lean productions påverkan på hela verksamheten. Däremot kan företag inte anta att det enbart handlar om att hitta ett koncept och för att därefter tillämpa konceptet. Denna studie syftar därför till att beskriva hur ledningsgruppen i tillverkande SMF mottar lean accounting och att beskriva det första steget i utformningsprocessen hos tillverkande SMF. Detta har genomförts genom observationer med hög närvaro och även sintervjuer med en ledningsgrupps medlemmar på ett tillverkande SMF.

This study aims to examine how performance management is compatible with the operations at Sida, Sweden?s International Development Cooperation Agency, by performing interviews with representatives from Sida. The public sector is facing increased demands on accounting, which has emerged as an institutionalized social norm in society. The nature of Sida?s operations, however, proves to be highly complex, rendering results based management difficult to implement.

Traditionellt sätt har det varit svårt för forskare att dokumentera förekomsten ochomfattningen av manipulering av redovisningsmått. Big Bath Accounting är ett fenomen sominnebär att tveksamma redovisningsmetoder tillämpas i syfte att förvränga företagets verkligasituation, vilket ofta sker i samband med VD-byte och när företag redovisar ett för periodennegativt resultat. Intresset för ämnesvalet väcktes utifrån en tidigare studie om Big BathAccounting, som påvisade statistiska samband mellan nedskrivning av goodwill vid VD-byterespektive negativt resultat. I denna studie är syftet att utreda om statistiska sambandföreligger mellan företagets avsättningar vid VD-byte och negativt resultat enligt teorin BigBath Accounting. I studien undersöks inte alla avsättningar, utan endastomstruktureringsutgifter och övriga avsättningar, då de är svåra att kontrollera och utrymmekan finnas för kreativ tolkning.

The aim of this Masters thesis is to examine the user service discourses in the field of public libraries that can be identified in four Swedish library journals. Also which underlying causes that control the discourses and the consequences of them are examined. Questions in this study are: which discourses can be found, what characterises them, what kind of different discourses concerning technology in society control the user service discourses and what are the consequences of them. The theoretical starting-point is Ernesto Laclaus and Chantal Mouffes discourse theory. The method is text analytic.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

Accounting firms operate in environments with high competition for graduates and students today expect employers to be present on Facebook and the like. We aim to describe whether two major accounting firms use social media in their graduate recruitment. We chose to do case studies of Grant Thornton and Ernst & Young and how they use social media channels aimed towards graduates. Through a through study of how the two companies communicated through various social media, we concluded that Grant Thornton was significantly better than their larger competitor at social media use. Both companies use Facebook as their main communication channel.

Rural development in Southeast Sweden- three different views and their consequences for the agrarian landscapeThis paper deals with the future for the rural areas of the southeast province of Östergötland, Sweden. The aim is to unveil, analyse and compare different views on rural development and their consequences for the agrarian landscape. Three views are considered, namely that of the different levels of Governments and their departments, that of the farmers and landowners and, finaly, that of the inhabitants of the rural areas.Differences in the views upon rural development is reflected in differences in the ways of thinking of landscapes. Is the open, and actively cultivated, landscape the ideal for all? Who is to decide what needs or ought to be done to achieve certain desired values and/or goals ? and who pays for it? The one thing that is, and should be, clear from the beginning is that all development, whether positive or negative in an area, bears consequences for the landscape.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

The purpose of this thesis is to investigate if there exists a superiority between developed and developing countries, which then in turn effects the negative consequences, for the local inhabitants of Thailand, that follow from mass tourism.To be able to answer the questions that we have selected for this thesis, we chose to perform open interviews with six respondents which were all involved in the tourism industry in Thailand. Four of the interviews were carried out on location in Thailand. In order to deepen our understanding of the selected questions even further literary studies have been made as well. The theories we have chosen concern the topics of imperialism and figurations.Our empirical material gave significant results. It showed that there is indeed an imbalance of power between the western world and Thailand.

The aim of this essay was to examine children's experiences of having a pathological gambler as a parent, which consequences this led to socially, economically and emotionally, if those children got any help and in that case where and what kind of help.Central questions asked where:* In what way did the child experience consequences from the parent's gambling?* How did the child experience the gambling parent during the gambling period?* In what way did the gambling affect the relationship between the parent and the child?* How did the parent's gambling affect the child socially, emotionally and economically?* How did the child handle this?* What help did the child itself think it required?* Where did the child got help?This is a qualitative study of nine today adult persons that grown up with a pathological gambler as a parent. The method is qualitative semi structured interviews.The results of the study are that all of them experienced large consequences socially, emotionally and economically. The consequences varied depending on the total situation in the family. The result shows that all of them have got coping abilities and they have applied more to emotion-focused forms of coping than to problem-focused coping..

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..