Purpose: The aim of this paper is to find out if the current accounting rules in IFRS 3 which mandate annual tests for goodwill impairment in line with IAS 36 add any information value for users on the Swedish stock market. Methodology: The paper is based on a quantitative research method with a deductive approach to interpret investigated samples. By using an event study, we have analyzed the e

Business intelligence (BI) is all about making decisions. The purpose of many business intelligence tools is to improve these decisions by making data easy to visualize and understand. Qlik Sense is a BI tool developed by the company Qlik which allows users to visualize and explore data by filtering it (called making selections). At the time of this project Qlik Sense did not support visualization

Few studies have been made on challenges and enablers with implementing Stage-Gate processes in mature organizations. The aim with this thesis, is therefore to fill the gaps in knowledge within implementation of Stage-Gate processes and additionally describe the general challenges and enablers with Stage-Gate processes for R&D and innovation projects. PaperCo, a mature international organizati

This report describes the development of a concept which aim was to improve one of Thule’s bike accessories known as the Thule Pack´n Pedal Tour Rack. The Tour Rack is a bicycle carrier rack which has a patented attachment system that virtually fits any type of bike. The Tour Rack can be used either as a front or rear rack and it includes rails for mounting panniers and baskets. Even though the To

Previous research has shown that L1 speakers use Swedish word accents to predict what linguistic material is to follow. This study investigated how L2 learners of Swedish process the word accent – suffix association. Low to intermediate level L2 learners trained this association for two weeks, using the Language Melody Game. Before and after training, participants took part in a pre- and post-test

Despite the importance of the UK in meat production in the EU and its increasing population, there is still a lack of rapid, accurate and inexpensive technique to determine an appropriate durability for meat products. As the population increases, the demand for safe and of satisfactory food by both consumers and government raises, so as the demand for a favourable tool to ensure the safety of food

Background and Objectives: This project explored the needs of art galleries and collectors for Digital Asset Management Systems (DAMS), in order to fill an existing knowledge gap and help companies to analyse these needs. Bespoken difficulties in the field significantly challenge the development of DAMS and have thus also hampered the evolvement of high-quality systems for the art market. There se

There is a need for a quicker and more effective way of determining a roads side areas than today’s methods, which incorporates doing ocular surveying along an entire road. Instead there is an interest of using Digital Elevation Models (DEM) for examining the road, and only need to do a complementary ocular survey on smaller parts of the road. Grid2+ is a national elevation model developed in Swed

Vårt syfte är att beskriva hållbarhetsredovisning upprättad av läkemedelsföretag noterade på svenska börsen och förklara varför denna ser ut som den gör. Detta har gjorts genom en dokumentstudie av fyra läkemedelsföretags hållbarhetsredovisning samt kompletterande intervjuer. Studiens referensram utgörs av en institutionalia där standarder och riktlinjer inom hållbarhetsredovisning redogörs för.

Research on the fatherhood wage premium has found the premium to differ by race, occupation, marital status and the degree of specialization in the division of labor. This paper attempts to see if two additional aspects may be added: whether the premium varies between different regions and whether there is a difference between urban and rural areas. Using the National Longitudinal Survey of Youth

This master thesis investigates how cruise lines choose ports of call in the Baltic Sea and to what extent port costs are a relevant factor in this decision. The thesis was developed in collaboration with Copenhagen Malmö Port (CMP) who operate the cruise port in Visby. Recently, the company decided to expand this cruise port with the aim to increase the number of cruise ship calls at this destina

The purpose of this thesis is to gain a greater understanding of the different normative perspectives on a legalization or decriminalization of cannabis in Sweden. Since the debate on the global political arena has changed during the last couple of years concerning “The War on Drugs” we found an interesting aspect in researching what this wind of change might bring, and what it already brought, to

Title: The Consequences of Consumer Brand Hate: A Case Study of Anti-branding Websites in the Airline Industry Seminar Date: May 30, 2016 Course: BUSN39 - Degree Project in Global Marketing Authors: Brittany Purkis, Lisa Scheider Advisor: Annette Cerne Keywords: Brand Hate, Anti-branding, Airline Industry, Consumer Brand Relationship (CBR), Consumer Complaint Behavior, Brand Avoidance, Consum

Studien tar upp några konkreta förslag på hur tillämpningen av Big Data kan gå till i byggbranschen vilket kan exemplifieras med analyserade materialpriser, resursförbrukning per moment och kostnad för olika logistiska lösningar. Resultatet av studien påvisar att Big Data kan vara en väg till bättre ekonomistyrning. Det har blivit dyrt att bygga i Sverige och byggnadsprisindex stiger snabbare än

Författare: Jakob Bohman Titel: “Det brinner konstant i min vardag” – En kvalitativ studie om transpersoners upplevelser av ätstörningar Kandidatuppsats: SOCK04, 15 hp Handledare: Lisa Eklund Sociologiska institutionen, vårterminen 2016 Transpersoner är gravt överrepresenterade i ätstörningsstatistiken men anledningarna till detta är ännu näst intill outforskade. Denna uppsats ämnar att skapa för

Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Karl-Oskar Elf, Patrik Lundström och Can Telmen Handledare: Niklas Sandell Fem nyckelord: Förväntning- och prestationsgap, Isomorfism, Hållbarhetsrapportering, Hållbarhetsredovisning, Revision. Syfte: Uppsatsen syftade till att utreda ifall det kunde uppstå förväntningsgap efter att lagförslaget Ds 201

Sweden faces an upcoming period where thousands of buildings built during the million program period will be in need of a façade renovation. There is a large energy-saving potential in these buildings, since they are often poorly insulated and often have a ventilation system without heat recovery. Performing energy-efficient renovation measures to a building are expensive, which results in that th