Title: IFRS 3 – a continuous problem. A study of the standard's development Seminar date: June 1 2012 Course: FEKH95, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or ECTS-cr Authors: Henric Hammarbro, Anders Jeppsson, Gustav Rybrink Advisor: Erling Green Key words: IFRS 3, goodwill, business combinations, subjectivity, mat

I denna uppsats har jag undersökt hur matkassetjänsten ”Linas matkasse” bidrar i skapandet av föreställningar och praktiker kring familjen. Matkassen som fenomen är nytt och har funnits sedan 2007 på den svenska matmarknaden. Genom att studera vardagsstrukturer och middagens betydelse i barnfamiljer har jag nått en större insikt i vilken roll matkassen har för familjen. För att samla material krin

This study deals with how information technologies are used in tourist’s decision making process. The thesis focuses on a forgotten new tourist segment: Couch Surfers. By using semi-structured interview and netnography to analyze websites’ content, Couch Surfers’ decision making process is studied. The main findings of the study are Couch Surfers rely heavily on information technologies especially

This thesis describes the development of a discrete event building evacuation simulator using the Java programming language and the various results that were produced from the simulations that were done. The simulator allows people to evacuate a building which has been defined via a graphical interface. People are then split into two groups, those who use elevators and those who do not. The progra

Resurs Bank vill förbättra sitt multiarkiv(digitalt arkiv för juridiska dokument). I problemet ingår att sätta sig in i det nuvarande systemet och förstå sig på vilka integrationssvårigheter som finns. Med hjälp av dessa kunskaper ska vi sedan välja ut och utreda 2 möjliga system som ska kunna ersätta det befintliga.

Local residents are often considered as destination stakeholders and their role assumed to be important in the destination development. However, when it is coming to their direct engagement in Destination Management Organizations (DMO) strategic planning, the question of their actual engagement on practice arises. This research discusses stakeholder theory and its application to the tourism indust

The thesis is an extension of an existing authentication service provided by the companies Crunchfish AB and Ubiqo security AB. The authentication service is based on a personal mobile phone and it’s internet connection to verify his/her identity on internet. The companies are interested in expanding the service so that authentication can be done through the mobile phone’s GSM network. This thesis

Destination image is a concept that can be interpreted in different ways. Image sender and receiver may perceive different images due to diverse information sources, purposes, goals and so on. This thesis is going to explore the destination image held by different stakeholders. From demand perspective, how tourists view the destination image; from supply aspect, how destination authority attempts

Syfte: Vi har i denna uppsats som syfte att undersöka vad lagstiftningen säger om hur chefer inom hälso- och sjukvården ska hantera missbruksproblem. Därefter vill vi undersöka hur det ser ut i verkligheten; huruvida verksamhetschefer inom landstinget är förberedda och utbildade att hantera situationer som rör personal med missbruksproblem. Detta gör vi med hjälp av vårt empiriska material som fra

Technical buildings are small buildings used for electrical equipment or water supply and drainage equipment. Today, the walls of Abetong’s technical buildings consist of two concrete layers with an intermediate foam insulation layer. The weight of the outer layer is transferred to the load-bearing inner layer by means of sandwich panel anchors. The purpose of this study is to propose and investig

A concern for the status of women particularly in the developing country‘s context has created global and national level initiatives with a goal to empower them. Compared to men, women lack economic opportunities, have limited access to productive and financial resources; moreover they also have minimal participation in the decision-making process. In recent years many developing countries have in

Denna uppsats undersöker politiskt medvetna individers mottagande och tolkningar av humor i form av humoristiska medietexter. Mer specifikt studerar och analyserar uppsatsen hur personer med feministiska åsikter tolkar komediserien Family Guy, som innehåller skämt som personerna själva anser är sexistiska. Uppsatsens ansats är delvis fenomenologisk, i det att stor vikt har lagts vid att förstå

Some previous attempts to draw research on social constructs as if they are operating in a vacuum were missing some valuable information and could not provide deep insights into the matter. As this, contextual sensitivity, approach is not yet popular in network research, we adopt this stance to provide valuable insights into knowledge sharing in complex interorganizational networks. The empirical

Sammanfattning I Sverige råder ett strikt krav på konsensus när det gäller beslutanderätten vid gemensam vårdnad av barn. Detta innebär att vårdnadshavarna tvingas komma överens om princip alla frågor med undantag för den dagliga omsorgen vad gäller barnet. När vårdnadshavarna inte längre bor tillsammans efter exempel- vis en äktenskapsskillnad, finns samma samstämmighet dem emellan kanske inte lSummary In Swedish law, joint legal custody generally entails a strict requirement of con- sensus in decisions concerning the child. The basic precondition is that both parents must agree on almost all matters. An exeption from this condition can however be made in matters concerning the daily care. The housing parent has in these matters autonomy to decide. After for example a divorce, it can of

This paper identifies and analyzes paradoxes in perception of organizational crisis. Based on the observation of conflicting views on organizational crises that tend to polarize towards either threats or opportunities, we explore contradictions and interrelations in the concept. Our purpose is to reveal ambivalences and dynamics between the paradoxical pairs and thus contribute to a more reflexive

Författare: Hans-Erik Kangasharju Titel: Kriminalvård i frihet som förnuftsmässig behandling - en diskurs och dokumentanalys Kandidatuppsats: SOCK01, 15 hp Internet Handledare: Birgitta Ericson Sociologiska institutionen, Vårterminen 2012 Kriminalvård i frihet är humana straffpåföljder där preventiva termer som rehabilitering, vård och stöd - samt strafftermer i form av kontroll och övervakning -

Using a relatively extensive panel data set on poverty –from 1998 to 2010– and information on household member characteristics –from 2007 to 2010–, both coming from a sub-sample of the Peruvian Household National Survey, a poverty dynamic analysis was carried out in this study. A spell approach was applied to calculate transient and persistent poverty and an ordered probit model was estimated to i

On the island of Gotland in the Baltic sea there have been many findings dated to the Bronze Age. These finds consist of stray finds, hoards, graves, settlement sites and different types of monuments (ship settings, rock carvings and mounds/cairns). This thesis is an effort to put those findings in relation to each other and analyze them with the center and periphery theory. The goal is to see if