Nedskrivning av goodwill
I vilken utsträckning redovisas upplysningar om koncerngoodwill i enlighet med IAS 36 p134?
Service Design is a relatively new, unexplored and exciting phenomenon that through an interdisciplinary work methodology designs services. A discussion has been going on for a long time regarding whether there is a difference between products and services. Services are often classified as immaterial, heterogeneous, non-storable and inseparable in relation to products. A question that arises is if something specific characterises the work methodology used regarding service design. The aim with this paper is thus to explain the work methodology when working with service design. To find out the differential and describe the work methodology regarding service design a method is used which includes a case of product design. The work methodology regarding three design cases developed by two different design firms is studied, one of which is a product design case and the other two are service design cases. After that parallels are drawn to chosen theories from the fields Service Management, Design Management and Rational/ Irrational work processes. Some of the conclusions that this paper has generated are that there is a strong user focus in both service design and product design. Another conclusion that has been made is that when working with service design it is important to be conscious about the time- and space aspect to gain a total perspective and a thorough user focus.