The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

This thesis has focused on the possibility to use a satellite image method developed by Metria Mijöanalys to identify stands that are wrongly registered in Holmen Skogs database. The method is only intended for identifying stand with poor descriptions in Holmen?s database that needs to be updated and not for Updating the stand information. The study area is located several km west of Hudiksvall on the borderline between Gävleborgs- och Västernorrlands län. The area is covered by a SPOT image from 2005. By which Metria Miljöanalys has made estimates of forest parameters for all stands in the area, and compared them with corresponding estimates according to the stand database.

Background: Basic hygiene is an important measure to prevent healthcare associated infections, save patients? lives, and reduce economic costs for health care. Healthcare associated infections are a threat to patient safety. In community care persons who are the care takers are a risk group and nurses must make sure that basic hygiene procedures are followed.Method: Literature studies with descriptive design, article search in databases Cinahl and PubMed. The results found are based on twelve chosen articles.Aim: To describe factors related to adherence to basic hygiene and how nurses in community care can help to improve compliance with these procedures.Results: In the nursing staff and leadership in health care interest in and the understanding of basic hygiene is described as being of most importance.

Competence Portals are software tools that are intended to make it easier for persons that have had no previous contact to find and contact each other. The portals can address areas ranging from finding an expert within an organisation to the marketing of the competence of a region or a research centre to other organisations. The purpose of the thesis is to examine the necessity of Competence Portals in research-intensive organisations. Important characteristics of the information in such portals have been identified and used as a basis for recommendations regarding how Competence Portals could be designed. Furthermore, the thesis focuses on the task of finding a source of knowledge within an organisation.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

Level: Thesis in Business AdministrationDate: 20009-06-11Authors: Anders Johansson & Johan MyhrE-mail: anders@clubsilk.nu,  johan@clubsilk.nuTutor: Mona AnderssonTitle: Company valuation according to Value Based Management ? application to SkiStarProblem: Different operators constantly supervise Companies listed at the stockmarket. The stock exchange market is continuously Updating the companie?s present value and their forecasted value. It is important that the companies are able to communicate with the market so that the stockvalue reflects the real value of the company.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

The regulatory framework for constructional calculations in Sweden did expire In January the 1.st, 2011.Since then the constructional regulatory that originally were composed by Boverket (BKR) has been replaced by new common range (Eurocodes) for the entire European Union. This transition has led to changes in existing rules and standards regarding dimensioning area in Grids and has forced a need for Updating to structural Engineers.The new calculation system has caused time-consuming studies of the new rules and a proper understanding of all the advice and regulations for the entire profession.This study has been carried out in cooperation with the firm "Knut Jönson Ingenjörs AB i Stockholm?, that has been affected by this transition as all other consulting firms. The firm has requested for a calculation method of wall beams according to Eurocodes. The study's focus is therefore to clarify the rules and guidelines regarding the design of wall beams according to the new regulation.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

Purpose ? The purpose of this study is to develop a work method to be used by manufacturing companies that are interested in Updating which items that should be presented in the materials exposure. To fulfill the purpose an investigation has been conducted to decide which aspects are important to consider and how the aspects can be used to determine which items that should be presented in the materials exposure. Methodology ? To fulfill the purpose of the study, the method has been based on an abductive approach where theory has been layered with empiricism. The main method within this study has been a case study at Volvo Powertrain AB in Skövde with a materials exposure as the analytical unit.

SCA Skog has taken the initiative to this Master?s thesis. Today SCA Skog has a great need to update their informtion on young forest stands across large areas. Traditional field inventory methods for Updating stand databases are expensive and time consuming. However, the inventory could be made more efficient if stand boundaries and stand characteristics are derived from aerial photographs.

Title: ?Content, Contact, Cash?- En kvalitativ studie om framgångsrik marknadsföring viasociala medierAuthors: Andreas Hadzikostas and Helli ShahidiAssigner: NewsroomCourse: Degree thesis in Bachelor of Media and communication at the faculty ofJournalism and mass communication at University of Gothenburg, SwedenSemester: Spring semester, 2010Tutor: Ingela WadbringPages: 49, including two enclosuresPurpose: To elucidate which factors are significant for successful marketing via the social media.Method: Expert interviews, Informative interviews and content analysisMaterial: Interviews with Lena Carlsson at Kreafon PR agency, Peter Baeza at IHM Business School, Eva and Kalle Bodestig at Mandel, Lena Ekman at Saltå kvarn and Rick Short at Indium Corporation.Main result: This study has resulted in both comprehensive and concrete proposals for how Newsroom should work and market themselves, but mainly their customers via the social media tools such as Facebook and blogs. In order for companies to be successful with their marketing, they ought to build a strong, personal and enduring relationship with their customers by being attentive of their target group. The main purpose of the social media is to encourage individuals to interact and conduct dialogue with the participants rather than focusing entirely on one way communication. Furthermore, in order for a company, regardless of size, to be successful in building a healthy relationship with their costumers, they ought to showcompassion for their feelings and needs, as well as providing them with as much information as possible, via all of the selected social media tools to work with.

The thesis concerns the use of classification schemes for organising resources in subject-based hierarchical search-services on the web. The aim is to investigate the different kinds of classification that are used, which fall into two groups: established respectively new classification schemes. This is attained by studying literature and the websites of each search-service. The prospects for using classification in a web-environment are discussed and divided into three major groups: browsing, control and cross-classification. One question at issue concerns how an established scheme manages to organise web-resources and whether this classification differs from the classification of new schemes and in what way.

The mining industry, in terms of ore excavation and metal production, is and has been important to the Swedish economy. In connection with the ore excavation process, large amounts of partly sulphidic waste are produced. When the metal sulphides are exposed to air and water they are eventually oxidised, which leads to the formation of acidic water with high concentrations of metal cations and sulphate ions, so called Acid Mine Drainage (AMD). This water may reach the nearest surroundings and cause negative environmental effects. By covering the waste with soil or water, the oxidation process can be minimised. At the Rävlidmyran mine in the county of Västerbotten open pit mining took place between 1951 and 1991.