Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

The use of subscription services directed towards customers has become a common phenomenon in a vast number of different industries. We have noticed a clear trend of new businesses emerging solely offering subscriptions, and existing companies altering sales of their products to become parts of subscriptions. But research has not caught up with this trend yet, especially regarding why it occurs and how it affects existing businesses internally. The purpose of this study is to examine the driving forces for change and examine how existing businesses have to change parts of their business models to offer subscription services. The premise of this study has been Vargo & Luschs (2004) Service Dominant Logic with their foundational premises and Business Model Canvas by Osterwalder et.

PurposeThe purpose of this study is to investigate whether a combination of product placement and traditional advertising can enhance the company's marketing. We perform this study because we believe that the consumers consider traditional marketing in many cases obsolete.TheoryThe study?s theory consists of topics and terms of product placement, traditional marketing, branding and communications. Theories used in this study were the basis to answer the study's research question using empirical data gathered during the study.MethodThe study has a deductive approach with a qualitative focus, therefore, the study is based on existing research, which was later to use for the data extracted from the interviews. The approach is going to show differences and similarities between how it looks in reality versus theory.ConclusionThe results of this study show that product placement can increase the efficiency of traditional marketing.

The aim of the study is to investigate attitudes about rapists and to determine whether it is felt that they need treatment, imprisonment or a combination of the two. The study examines differences in attitudes between two different educational groups. The first group of students is comprised of those studying on programs that lead to careers working with people, whilst the other contains students who will work in business administration. The investigation also includes views on which punishment alternative the informants believed to be the most appropriate. The same differences are also investigated between gender and age.

Forces of innovation alter the course of many industries. Currently there is a restructuring of the Swedish energy sector due to deregulation. This in combination with advanced technologies generates an innovative and a highly changeable environment. The result is differentiation of services and products. New actors are emerging and corporations grow larger.

The aim of the study is to investigate attitudes about rapists and to determine whether it is felt that they need treatment, imprisonment or a combination of the two. The study examines differences in attitudes between two different educational groups. The first group of students is comprised of those studying on programs that lead to careers working with people, whilst the other contains students who will work in business administration. The investigation also includes views on which punishment alternative the informants believed to be the most appropriate. The same differences are also investigated between gender and age.

In today's Sweden there are approximately 23 000 combination companies, and most of them have a connection with the agricultural sector. The most common type of additional operation is some form of contracting.The aim for this degree project is to answer the following question: which problems and key factors exists within combination operations? The main topic will be within coordination and management questions within agricultural companies with an additional operation.Litterateur written earlier within this subject will be used in this thesis. Mainly litterateur which contains information about combination companies and diversification of some sort. There are also other theories used in this thesis such as; resource based theory and decision making theory in order to understand the problems and key factors within combination companies.In order to investigate the aim of this thesis we have chosen to perform two qualitative interviews with the managers of two different combination companies.

Our aim with this thesis was to closer study business intelligence to be able to present an overview of both the concept and the phenomenon. We have also developed a framework that show how business intelligence can be used effectively. We think that our framework can be of help to under-stand the areas which constitutes the core of business intelligence. We think that the framework we have developed is a good basis for the im-plementation of business intelligence in an organisation and that it also can be of help in the daily business intelligence work..

When communications traffic increasingly turned into data, IP telephony became a disruptive technology for the telecommunication business. IP telephony was a hot topic when voice over IP services started to become available to consumers in the 1990s. The new technology changed the rules of the game and many new actors entered the market.The purpose of this study is to describe, study, and analyze how the business models of the Swedish telecom sector developed in the middle of the 2000s. The study is delimited to the Swedish consumer market for telephony.The study is built mainly upon deep interviews with 24 prominent persons in the telecom sector in 2006. To aid understanding, two telecom companies that have been chosen to represent different kinds of actors are described and analyzed more closely.

The purpose with this disertation is to find if there are selected factors which can force companies to grow. We have chosen five factors which we think can force the companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger companies, and if there are differences between the lines of business.The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control.

How does IT-consultants reason in their consulting process regarding the development of a clients IT-based internal recruitment system? The purpose with this paper is to investigate how an IT-consultant is reasoning in a consulting process and investigate whether consultants are using established models and methods in their work. We have chosen to work with a qualitative examination to attain our purpose. In our work gathering the empirical facts we have been working with a case study, an observation and a simulation exercise. The combination of these has made it possible to carry out the paper and produce the most correct data possible. Conclusion: We state that IT-consultants do not use any theory-based methods, they use process methods created by themselves and their company.

A change is gradually taking place in the media industry. Traditional communication channels are being replaced by new, electronic, ones (Johnson, 2003). Segmented marketing is gaining popularity, as the mass-marketing model is becoming more or less obsolete (Kotler et al. 2001). At the same time, the consumers? attention span is more divided than ever (Neff, 2004).

In today's Sweden there are approximately 23 000 combination companies, and most of them have a connection with the agricultural sector. The most common type of additional operation is some form of contracting.The aim for this degree project is to answer the following question: which problems and key factors exists within combination operations? The main topic will be within coordination and management questions within agricultural companies with an additional operation.Litterateur written earlier within this subject will be used in this thesis. Mainly litterateur which contains information about combination companies and diversification of some sort. There are also other theories used in this thesis such as; resource based theory and decision making theory in order to understand the problems and key factors within combination companies.In order to investigate the aim of this thesis we have chosen to perform two qualitative interviews with the managers of two different combination companies.

Background: We have identified the combination of Knowledge Management and Human Resource Management as interesting because of this constellation has been mentioned scarcely in previous studies. There also seem to be some interesting correlations with personnel turnover.Aim: The aim of this study is to describe and understand the theoretically best combination of Human Resource Management and Knowledge Management, by creating a model. The model is also going to be tested empirically through consulting firms, to see if they meet the ideal combination. With this model we also want to describe in what way the different combinations of strategies will affect the personnel turnover.Definitions: A huge part of this study concerns the theoretical area Human Resource Management, which we have entitled HRM. Similarly, Knowledge Management has been entitled KM.Completion: The study is designed both as a literature review and as a comparative case study in which empirical data has been collected through qualitative interviews with four Swedish management consulting firms.Results: The best combinations of KM and HRM are according to this study that strategies should consist of a thoroughgoing personalization or codification.

Background: Competence development has become more important since the pressure on effectiveness is increasing and organisations are expected to constantly improvement. The design of the competence development activities is governed by the strategy which in turn will affect the outcome of the same. A knowledge intense business in which changes recently have taken place is healthcare, a business in which competition also has increased as a result from globalization. Due to this, it is highly important to take care of and improve the competence of individuals. According to this, we have found that healthcare is an interesting business to study with regard to competence development.