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.

There are a large number of studies on colour and its influence on human feelings, but thereare only a few studies on the association between feelings and colour combinations. Thisstudie investigates the association between colour combinations consisting of three equallysized colours and the feelings they convey. The methodology used in this studie follows theinstructions from the Nippon Colour & Design Research Institute (NCD) in Japan, NCD havestudied consumer psychology towards colour and colour combinations for several decades.This study used semantically differential scales to evaluate existing colour combinations fromNCD to descriptive adjectives and creation of new colour combinations to explore therelationship between colour combinations and conveyed feelings. A total of 69 peopleparticipated in the tests. The main conclusions formed by this study are: (1) the feelingsconnected with the colour combinations differ partly between the Swedish population and theNCD and (2) the Swedish population have similar feeling associations to most colourcombinations, except for trend dependent adjectives such asmodern, cool etc.

The aim with this essay is to explore the possibility that jewellery was worn in combinations during the Bronze Age in the south of Sweden and Denmark as a way to show identities. By examining neck-collars and neck-rings and the jewellery found with these objects in graves, I have managed to find a few combinations that re-occur within regions which I think point towards ways of expressing different identities.To fully explore the subject I have also examined the design of the neck-collar to see if the designs have the same regional difference as the combinations. Though there is some difference between regions it is the similarity of the design over regions that stand out. It is possible that the design of the neck-collar has shown a different meaning than the jewellery combinations.There are similarities between the jewellery found in combinations in the graves and the jewellery found in hoards. Neck-collars and neck-rings found in combination with other jewellery in hoards show a greater regularity over the south of Sweden and Denmark then those combinations found in the graves..

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

Bakgrund och Problem: Redovisningen världen över har i huvidsak förgrenats i två redovisningstraditioner, anglosaxisk och kontinental. I och med ökad globalisering har behovet av harmonisering ökat varför alla noterad företag inom EU idag måste tillämpa IFRS. En stor skillnad gentemot de gamla regelveret är hänförligt till IFRS 3 Business combinations och goodwill. Intresse finns därmed att undersöka huruvida länder tillhörande den anglosaxiska respektive kontinentala redovisningstraditionen identifierar olika stor andel immateriella tillgångar vid företagsförvärv.Syfte: Syftet med uppsatsen är att undersöka huruvida det finns skillnader i redovisningen av goodwill enligt IFRS 3 Business combinations mellan länder som historiskt sett anses ha tillhört den kontinentala traditionen respektive den anglosaxiska traditionen. Vidare är syftet att undersöka ifall det finns andra företagsspecifika attribut som påverkar redovisningen av goodwill vid företagsförvärv och ifall dessa kan tänkas påverka studiens utfall.Metod: Studien antog en kvantitativ ansats där sekundärdata i form av årsredovisningar låg som grund.

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: 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.

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..

Since the Internet was introduced, it has taken over faster than anyone was ever expected it to do. It has taken over how we, humans, today live our life and is expected to accomplish our errands, such as paying our bills, ordering clothes and looking up information about travelling.With that said it is important to remember and have in thought that not everyone has the knowledge and skills to use the Internet, this because of the extreme development that the Internet brings.As mentioned above there is one group of people that has been called the ?forgotten group? when it comes to the expansion of Internet, and those are the seniors. Most of the seniors today have difficulties using the Internet due to either lack of knowledge or due to the size of the text on the websites, as well as the different color combinations. Since the seniors today have special needs on how to easily use a website, they are forgotten since most websites aren?t developed for seniors.However, sometimes appearances are deceiving and that is what this study has shown us.By questionnaire and interview study, the result of this study has showed us that the majority of the informants do use Internet, but they have special needs when it comes to the design on a website, and that includes color combinations, sizes of the text as well as on how to navigate from one page to another..

This examination paper is an account for the author?s work to arrange and registrate the business archive and business records of court jeweller W. A. Bolin AB from 1916 until present day, and a part of the one-year Masters Programme in Archival Science at the University of Uppsala. Problems that have been encountered are treated, as well as motivations of the decisions made during the process.

E-commerce is a conception who many are taking about nowadays. E-commerce is associate with computer based business and it?s a new way to do business on. Users and system connect up to each other for effective mediate and transfer information. Within e-commerce there?s a lot of ways to do business on and it can for example be between a business and a another business (B2B) or between business and consumer (B2C).In this degree report have I reached if small business will invest on e-commerce and if they will, how.

Adjustment to a neutral colour balance when printing was the starting point in this degree project. Onthis base ICC-profiles were evaluated and assessed. The survey was concentrated on the similarity betweenreproductions on different papers with various ICC-profiles. The colour balancing introduced aconsistent variable between four graphic papers. With raised uniformity the probability increased toreceive similarities between the various combinations of ICC-profiles and papers.Numerous of measurements and calculations have been carried out, mainly to confirm whether or notadjustment to a neutral colour balance is possible and repeatable.

The purpose with this essay is to enlighten the small business´ existence at times of expansion, identify threats and possibilities and also to try to find ways to encourage growth in the small business.To answer our purpose we carried out a literature study to later implement six interviews with small business leaders. We separated the companies into three categories; small business without employees, small business with 2-5 employees and small business with 6-10 employees.We confirm that the main reason why small business leaders think both once and twice before hireing new labour force are because of the high costs. The change in government has so far not given the small business what was promised, but there is still hope for improvement and simplification.The economic part of owning a company has been pointed out as the greatest threat in relation with expansion and the big responsibility in another persons possibilities to earn his/her living is also burdensome. The possibility to take on more work increases with the number of workers, which is positive..

I denna uppsats har vi beskrivit och analyserat befintlig traditionell ekonomistyrning hos små och medelstora svenska business-to-business tjänsteföretag och diskuterat förutsättningar för utformning och implementering av en modern verksamhetsstyrning. Undersökningen genomförts som en fallstudie av sex företag och presenteras med hjälp av en enklare modell, som återger företagets syn på strategier och ledningsfilosofi, organisationsstruktur samt ekonomistyrning.Vi har kommit till slutsats att storleken och tjänsteinriktningen är avgörande faktorer inom gruppen vid val av ekonomistyrningsmodell. Det förefaller så att företagen använder sig av den traditionella ekonomistyrningen, vilket ger ett stort utrymme för implementering av nya utvecklingslinjer. Avslutningsvis föreslår vi de moderniseringar, som skulle kunna leda till modern verksamhetsstyrning..

Abstract Title: Yes logo! What defines a good logo? Authors: Fredrik Dahlin and Vladimir Zunkovic Supervisor: Klaus Solberg Söilen. Department: School of Management, Blekinge Institute of Technology. Course: Bachelor?s thesis in Business Administration, 10 credits. Purpose: To find out which are the defining characteristics of a good logo, from a scientific point of view. Method: We have used a qualitative method consisting of interviews with experts within the marketing area with the goal to test the Swedish point of view against the one in the litterature. We also used a quantitative method to investigate the publics attitude towards the testlogos we created. The purpouse of this poll is to test different colourcombinations and how the marketsegments feel about them. In this poll we used statistical methods to make sure that the agelimits and the number of male and female respondents are correct. We executed another quantitative study towards Swedish marketing companies to create an idea of the businesses thoughts about a good logo are. Results: A good logo is a simple symbol or geometrical form consisting of a combination of colours that reflect the company?s core values, visions and goals.