The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Personal branding is a common phenomenon within the Swedish business world, although less applied on the competitive and fast paced music industry. In order to strengthen Swedish artists' personal brands and to ensure congruence between the artists' presented identities and the target audiences' perceived images, we have developed a model, containing of seven essential factors. The seven dimensions authenticity, credibility, certainty, openness, availability, awareness and timeliness help improve strength when communicating brand identity, as well as minimizing potential discrepancy between identity and image. This report examines the brand strategies within the Swedish music industry through a case study of Sweden's largest pop star, Eric Saade, where Team Saade's communicated identity is compared to the targets audience's perceived image of Saade. Overall, Saade's personal brand has a high level of congruence, except from the clarity dimension, where his words are considered differing from his actions.

Human Resource Management (HRM) consultants are becoming more common. Simultaneously there is a lack of HRM in small and medium enterprises (SME?s). SME?s states neither to afford, nor have the time to perform HRM in their business.This thesis is a Working Scholarly essay based on qualitative method, based on ten semi- structured interviews.

Rapporten behandlar en produktutveckling av framtidens TV-fäste. Teknik och form hos TV-apparater utvecklas varje dag, detta leder till att TV-fästen måste anpassas för att följa trenderna. I samarbete med företaget People of Lava har en designprocess utförts för att utveckla framtidens TV-fäste.Rapporten behandlar en djup marknadsundersökning där statistiska, kvalitativa samt kvantitativa undersökningar utförs. Detta ligger sedan som grund för en target cost där ett produktionspris söks för att försäkra sig om en önskad vinstmarginal för företaget. Utifrån den bestämda kostnaden genomförs konceptgenereringar där form och funktioner utvecklas.

This report is a thesis work for a B.Sc. in Forestry at the School for Forest Engineers, SLU. The work was an assignment from Jarlträ AB which is a privately owned sawmill located in southern Småland. The aim of the work was to investigate the economical result of different pricelists and how to adjust different parameters such as length correction to give an optimal result. The pricelists was examined through a computer program (SilviA). The pricelists was made in the program and after that a simulation was preformed with a selection of random sampled trees gathered from the area nearby the sawmill.

The aim of this thesis is to investigate what distinguishes the views of staff at centres for learning as regards users? motivation at centres for learning in public libraries. The following questions were asked:? How do staff at centres for learning view the users? motivation to studies?? How do staff at centres for learning view causes for lack of motivation and obstacles for motivation to studies?? What methods do staff at centres for learning use to motivate potential users to studies and to market the learning centres? ? What distinguishes these views of staff on users? motivation at centres for learning in public libraries?The methods used in this study are: literature studies, qualitative interviews and questionnaires. Interviews and questionnaires were done with six employees at six centres for learning.

Surface lift adapted for today?s user Today?s T-bar lift looks almost the same as when it was launched in 1938, even though a lot has happened in the ski and mountain industries. New equipment has developed without any major adjustment to the lift. Snowboard, sit ski and downhill biking are just some examples of the evolution that demands new seating positions. It?s also very common for families to spend their holidays in the mountains nowadays.

IKEA HaparandaTornio employ some two-hundred people in its furniture retail store.Keeping track of staff statistics and employee information has previously been achievedthrough the use of a basic Microsoft Office Excel spreadsheet. The store?s human resourcesdepartment requested an upgrade to this system with the hope of speeding up andsimplifying the administrative process, as well as to make it easier to monitor HR-relatedtarget statistics. The following report documents the development process of that upgrade ascarried out by the author. The project draws on research in usability design and cognitivepsychology to develop a user-friendly interface.

This is a booklet with information and inspiration about precast retaining walls. The three chapters contain information about concrete as a material, how the surface of the wall can be altered, and a chapter with ideas for a new precast wall. I have obtained information through books, interviews, lectures and fairs. The retaining walls on the market do not correspond to the requirements of the Landscape Architects I have interviewed. I have therefore considered their opinions in the chapter containing my new ideas for new retaining walls.

This essay investigates the relation between ?usage? and ?hearing? of dialectal words and expressions in the Ryukyu islands, Japan, in this case words and expressions from a mix of Ryukyuan and standard Japanese, so called uchinaa-yamatoguchi. A survey was conducted and in the questionnaires the respondents were asked to fill in the degree of usage and hearing of each word and expression, consisting of three alternatives each; use often, use seldom and never used - hear often, hear seldom and never heard.My findings show a stable pattern in the relation between usage and hearing, where the usage is relatively low compared to hearing in almost every case. Among the most frequently used ones, one could find words and expressions connected to food, festivals, type of person, adjectives, adverb and animals etc..

This essay is a qualitative study of the Swedish joint-stock company Svenska Spel AB?s television commercial from 2008. The commercial is called ?Spela lagom - When I grow up?, and is meant to serve as an informational commercial about being underaged in situations regarding gambling. Using semiotics and rhetoric?s, we are analyzing how elements seen in the commerical affects the rhetorical situation the clip is bound to; how the marketing is done to enhance Svenska Spel?s brand; and what strategies are used to make sure the public service announcements regarding persons involved with underage gambling gets acceptance.

Our digital society encompasses nowadays different channels, which includes social media where many users consider it as a platform where they can fetch news or exchange news and information. This leads to a large spread of news exchange in a very fast speed, which involves the global users within social media to be a part of this social interaction. This study is focused on how Twitter affects the usage of the user?s news consumption. By reaching out to our specific target audience, which includes Twitter users in Sweden, we made a web based survey with a content of relevant questions.

The aim of this project is to examine the needs and problems that exists amongst homeless people and to develop a solution that will help them in their everyday life. Since the homeless are a relatively large vulnerable group i Sweden, their everyday lives could be made easier in many ways.A clear definition of the target group is put together to create a good starting point. What state and help orginazations do to help the homelss and the society?s view of the homeless is also relevant and has been documented. Four personal stories have been put together to desicribe cases of clear problems existing in everyday life.Several interesting problems has been defined from the research and acceptance in the communtiy, desire to be seen and heard and a lack of confidence were the main needs.

This degree project was made in cooperation with AssiDomän Frövi and Charlotte Andersson and the main objectivehas been to create to ice cream pacbges from 250 gsm Frövi Light board. The paekages are intended to be easilyresealable while decreasing in size together with the ice cream. The project also describes the food packaging labelsand symbols currently present in the European common market.Both capsules utilize a separate lid for resealing. One of the paekages (Capsuie A) is indended to be cut along withthe ice cream and thereby decrease in size. The other one (Capsuie B) uses a series of flaps for contracting and expandingwhich enab1es adjusting of the size without cutting the package up.The design for Capsuie A is created both as a series of flavours with a super-hero theme intended for children andwith a colfee flavour for a maturer audience.

Abstract In high voltage substations there is an increasing demand for computerized equipment, and automation of operation and supervision. The future primary equipment will provide the possibility to collect more information and to provide better control for improved effectiveness. Since ABB has got a large customer target, each product must be custom made to fulfil the customers (often from different countries) demands. Later these products will be configured by engineers who may not be familiar with the tools used at ABB. This is a very expensive and time consuming.