Samarbetet mellan IASB och FASB med att ta fram en enhetlig redovisningsstandard för företagsförvärv har pågått några år. Den andra fasen av samarbetet har resulterat i förslaget Business Combinations fas II. I denna undersökning tas fasta på de mest omdiskuterade förändringarna som förslaget medför jämfört med nuvarande IFRS 3 Business Combinations. Studien belyser förändringarnas påverkan på balans- och resultatrapporten och huruvida de finansiella rapporterna kommer att ge bättre information till intressenterna tack vare förslaget. En av de mest diskuterade förändringarna i förslaget är tillämpningen av full goodwillredovisning, som blir resultatet av att ett striktare enhetsperspektiv anläggs.

A large part of the time losses in production in modern manufacturing industry are a cause of unplanned interruptions in production. In this essay we have studied the effects of an unplanned interruption in production. The study was performed during one month on a press production line at Volvo Cars Body Components (VCBC) in Olofström. The effects of the interruptions have been studied on the basis of two perspectives of the environment of the production. The study started at the level of automation and was mainly done as a survey of the unplanned interruptions in production.

The purpose of this study is to examine which security approach dominates Sweden?s strategy for combating human trafficking. The two approaches covered in this essay are the state- centred perspective, and the individual-centred perspective. These approaches are being used because those two approaches are on each end of the security spectrum, and it is important to discover from what approach Sweden is working. This is important because it might help us to get a bigger understanding on why certain policies are being made.

Frölunda-Aspvik Säteri, a company just outside Stockholm within the agriculture and forestry sector, has developed a business idea around countryside tourism as a complement to their existing business. The idea is to offer a high quality and functional way of living in small cottages surrounded by beautiful nature and landscape of cultural importance. There will also be a range of additional activities available such as hunting, canoeing, cycling etc. The project should be done with minimum impact on the surrounding environment and the importance of the ecological system should be at the forefront of all business decisions. At present the company wants to have a better understanding of what the future trends are within tourism, how its business idea fits in with future trends within tourism and how to stay competitive.The purpose of this research paper is to identify the social driving forces that have an impact on people?s lifestyle and choice of holiday destination in the future, and present how these factors affect the travel industry.

Introduction:Corporate limits becoming more diffuse due to the globalization taking place and requirements for analytical strategies are becoming more fundamental parts of organizations. Business Intelligence systems are hot and not without reason, today's world is spinning faster and with a flow of information that is constantly increasing Business Intelligence promises to introduce a support that will render a better decision-making, something that everyone wants.Problem Discussion:The local government business has today demands from the Swedish School-inspection to analyze and create adequate target images to the school and students meet curriculum goals and guidelines. Therefore, local government activities has increasingly begun to implement Business Intelligence tools, with the purpose to facilitate strategic and operational decisions were the result plays an increasing role in today's society.Purpose:This study evaluates how the analysis tool Qlikview fulfills the function of monitoring and controlling the improved student achievement in public schools.Method:The evaluation has been conducted qualitative interviews with staffs that have leadership positions in each municipality and management and possess a deep knowledge of the analysis tool and its processes.Conclusion:The evaluation has shown positive effects on the monitoring and control of student performance through better control of school operations..

The purpose of this thesis was to examine if there where fallacies in the design solutions for the business system IFS Applications from a user perspective, and if so, correct these from a cognitive science approach.Data collection consisted of three main portions. These where; workshop, individual interviews and observations. The collected data was analyzed and resulted in identification of two main areas in the application that where found lacking.The result of the study showed that the usability for processing large amounts of data and the lack of customization where the main flaws in the application. Two low fidelity prototypes where created with the purpose of rectifying the underlying flawed design solutions that where identified from the collected data..

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

A central discussion within society and businesses today, is the change of generations in the business market which occurs within the upcoming years. A change of generations is unavoidable and a natural step in business. The challenge of the forthcoming reform is the large number of people leaving the labour market and the grand entrance of new labour; Generation Y. The characteristics of Generation Y differ from the older generation which enhances the challenges for the businesses to attract a new workforce. It may also be necessary for the organisations to adapt to the younger generation.

The purpose of this study is to develop and practically evaluate a new approach for the introduction of changes in internal and external processes in a customer front, but with the aim of maintaining or increasing customer perceived quality during insertion. A working model has been developed and is used in a qualitative research in the form of a case study carried out in a customer front, on a customer group in Telia's mobile customer service in Sweden. There is currently little research that has studied the implementation phase.The results of the study show that the designed working model works satisfactorily, but also that it can be developed more. Employees are satisfied and the sale was a positive boost, however, declined the customer experience a little bit. Employees raises questions as leader behavior, confidence in the group ahead, everyone's different circumstances and desire for the individual choice.The biggest challenge for future leaders will be to manage and lead continuous change.

This study investigates augmented reality using third person perspective and what precision can be achieved by using this method. There have been prior studies in regards to precision using augmented reality, however studies using third person perspective is scarce. This study presents a solution using a static camera capturing the user as well as the plane to augment from behind. This augmented image is then transferred to a handheld device that is held by the user. Using this method the user will be free to manipulate and work with the plane without removing the device that captures the scene, a common problem when using visual reference markers in augmented reality.

The purpose of this paper is to examine the narrative in You are a bad man, mr Gum! to be able to understand and explain the intermedial aspects of the work. I assume an intermedial, narratological and reception theory perspective in my analysis. The method of close reading is used combined with a reader-oriented perspective. I examine the medial aspects of the chosen work through the pictures, the text, and the iconicity of the typographical pattern of the text. To reach my goal, the following questions are dealt with: What is the character of the narration? How do the various media interact in the production of meaning? What is the relationship between the text and the implicit reader? What is the narratological difference between reading the book aloud and silently? The theoretical framework f the paper consists of narratological and intermedial theories.

Addressing increasing global environmental problems requires greater resource efficiency, and one way of working towards this is through industrial symbiosis. Industrial symbiosis means that companies collaborate through sharing of resources for collective benefits. The documented benefits of working with industrial symbiosis indicate that there is potential for companies to operate commercially with facilitation of industrial symbiosis. An interesting company to study within this context is Econova. Econova operates within the recycling and gardening industry and has been identified as a possible catalyst for industrial symbiosis.

Internet dating is a relatively new phenomenon that, in using the opportunities of the internet, has taken traditional dating to a new level. The business idea is simple as such. The company provides its customers with a platform that enables interaction, leaving the value creation to the customers. A qualitative study is conducted investigating and mapping the Swedish market for Internet dating. It is researched what the characteristics of the companies are, what the Internet dating businesses in Sweden offer, what the prevailing market conditions are, and lastly what challenges lie ahead for the industry and how they can be solved.

The Ericsson AXE-based systems are programmed using an internally developed language called Plex-C. Plex-C is normally compiled to execute on an Ericsson internal processor architecture. A transition to standard processors is currently in progress. This makes it interesting to examine if Plex-C can be compiled to execute on the JVM, which would make it processor independent. The purpose of the thesis is to examine if parts of the run-time environment of Plex-C can be translated to Java and if this can be done so that sufficient performance is obtained.