Syfte. Få en större förståelse för hur regelverket för goodwill har utvecklats under de senaste 40 åren och hur företag ser på utvecklingen av regelverket i framtiden. Metod: Uppsatsen är en fallstudie där intervjuer och undersök-ningar har gjorts på två börsnoterade bolag. Även en av de fyra stora revisionsbyråerna har intervjuats. Teoretiskt perspektiv: Uppsatsens teoretiska ramverk består av gPurpose: Get a better understanding of how the accounting system for goodwill has developed over the last 40 years. We also want to know what companies think about the develop-ment of the regulatory framework in the future. Methodology: The essay is a case study in which interviews and reviews have been done with two listed companies. One of the big four accounting firms has also been interviewed

Global food security is one of the main concerns of this century. Moreover, the increasing negative impacts of climate change on different sectors including agriculture are further expected to exacerbate these challenges. The main aim of this thesis is to assess the future impacts of climate change on wheat yields in Spain by 2050 and to evaluate the efficiency of early sowing as an adaptation str

A large amount of widespread software used today is either open source or includes open-source projects. Much open-source software has proved to be of very high quality despite being developed through unconventional methods. The success of open-source products has sparked an interest in the software industry in why these projects are so successful and how this seemingly unstructured development pr

Batch processes play an important role in the production of high quality specialty chemicals. Examples include the production of polymers, pharmaceuticals and formulated products. In this master thesis, the study of transformation of materials, by batch distillation and mixing is studied. The study is done by means of batch statistical process control and system identification methods in order to

The objective was to clarify whether and how it is possible to detect, track and identify with an EO/IR (electro optical/infrared) sensor. Moreover, the sight of robotic system 90 was tested in order to clarify the possibilities of using it as a sensor. The sight has a field of view of 3x4° with the TV camera and 4x6° with the IRV camera. Therefore, the project focused on a moving sensor, in order

The study contributes to existing research on corporate labeling of private label brands (PLs) and on the consumer attitude in the field of consumer behavior, with the focus on premium PLs. Furthermore, managerial contributions support the retailers on their corporate labeling strategy of premium PLs.

Syfte: Syftet är att undersöka vilka utmaningar som finns förknippade med redovisningsramverket Integrerad Redovisning, IR, på den svenska marknaden. Forskningsmetod: I studien har en kvalitativ metod använts där empirin analyserats separat utifrån först ett empirinära och sedan ett teorinära perspektiv. Den empirinära analysen struktureras på tre olika nivåer: företags-, näringslivs- och samhällPurpose: The purpose is to examine the challenges that are associated with the Integrated Reporting framework, IR, on the Swedish market. Methodology: In this study a qualitative approach has been used. The empirical data were analyzed separately from a theory and empirical perspective. The empirical analysis is made on three types of levels: corporate, business and societal levels, and the theor

Model-based design is in many ways seen as a potential instrument in process industries due to the close link between the process and the model. In Växjö, the process industry of Lantmännen Reppe AB produces syrup. The syrup goes through an evaporation process in order to raise the sugar concentration. If the concentration gets to high the syrup turns solid, which can make the process a bit tricky

This thesis aims to investigate the accident situation concerning children on their way to school. Using statistics from Swedish Traffic Accident Data Acquisition (STRADA), accident data for a five-year period has been analysed. The data covers the start of semester January 2010 to the end of semester December 2014, and includes children aged 7 to 17. The time of day considered is 06:00am-08:30am.

Purpose: To find a suitable framework for the categorisation of management control tools as guidance for a purpose-oriented choice of management control tools. This is done by applying the iron triangle in the case of Activity-based costing (ABC) in the German public sector. Thereby the ABC adoption in the German public sector is analysed, including the discussion of purpose-oriented versus trend-

This paper seeks to examine men’s underperformance in schools under Stereotype Threat Theory and through the development a new scale: the Anti-Norm Studying (ANS) scale. The pervading theory, measured qualitatively, behind men’s under achievement is an avoidance of being considered a “study nerd” or in Swedish “plugghäst” which can be literally translated to “study horse”. A quantitative measure,

Är många av de nuvarande designlösningarna för att förbättra förhållanden på arbetsplatsen blott ett hjälpmedel i en ohållbar miljö? Accepterar vi situationen som den är istället för att förändra de konventionella beteenden som råder där? Projektet grundar sig i en diskussion kring hur design kan skapa situationer där vissa personer exkluderas medan andra förhöjs. Vi identifierade ett behov av at

People today sit too much. Prolonged sitting is when you spend long periods of time sitting down. Scientists call this The Sitting Disease. One of the reasons why we sit too much is that the type of furniture we have today only allow sitting - and we have made it the norm. This project is about making people move more by standing up. By introducing a new way of making furniture and interior, that

Traditionellt produceras trähus högst i två våningar p.g.a. historiskt svårkontrollerade brän-der. Idag är byggtekniken utvecklad och det är tillåtet att bygga trähus i flera våningar. Andel trähus som byggs med prefabricerade delar ökar idag i Sverige. Genom att producera montagefärdiga element i varierande storlek förflyttas husproduktionen från byggarbetsplats till fabrik. Syftet med studien äTraditionally, wooden houses are produced with a maximum of two floors, due to historical difficulties to control fires. Today, construction technology is developed so far that it is con-sidered safe to build wooden houses with additional floors. The percentage of wooden houses built with prefabricated parts is increasing in Sweden today. By producing module elements in various sizes, house produc

The year was 2012 and we had just started the School of Industrial Design at the Faculty of engineering in Lund and we had no or little idea of what we were to experience. Three years have now passed by and we feel more enlightened than ever before. What we feel is a place where the learning technique has not just given us skills to become great designers, but also made us aware of how to embrace

The aim of this project was to examine the forest fire management in Sweden and ascertain what benefits can be drawn by comparing with international methods. The study is manufactured by studying literature, interviews and visits to the fire­‐affected forest in Västmanland. The main conclusions of the project is the great need for a national advocacy group with vast knowledge and experience of for

This thesis focuses on seasoned equity offerings and aims to examine announcement effects and long-run performance of SEO firms on the Swedish stock exchanges, during the recovery phase of the global financial crisis. Also, an OLS regression is run in order to explain post-SEO performance using the independent variables book-to-market ratio, market capitalization and the firms’ number of SEOs duri