The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

Syfte:Syftet med studien är att undersöka och förklara hur olika egenskaper hos ledarskapsfigurer (Verkställande direktör, ekonomichef) kan påverka goodwillnedskrivningar samt det redovisade värdet av goodwill.Metod:Studien tar en deduktiv ansats och grundas på en dokumentstudie, hypoteser har formats och analyserats samt därefter accepterats eller förkastats.Teoretiskt perspektiv:Studiens grundläggande teoretiska perspektiv är agentteorin samt den positiva redovisningsteorin. Andra teorier som belyses i studien är bland annat teorin om verkligt värde och beteende teorin inom bolag.Empiri:Studien är kvantitativ och består av data som insamlats från årsredovisningar av bolag noterade på Stockholmsbörsen.Slutsats:Datamaterialet kunde inte påvisa någon signifikans mellan nyckelpersonernas beteende och deras påverkan på goodwillnedskrivningar samt det redovisade värdet av goodwill..

Denna studie behandlar begreppen process och produkt. Syftet är att genom ett hermeneutiskt perspektiv undersöka några bildlärares syn på begreppen process och produkt i bildundervisningen på högstadiet. Tidigare har fokus legat på elevers färdiga produkt men idag är bedömningen i bildämnet mer fokuserad på elevers process (Skolverket, 2012:3). Undersökningen genomfördes genom  kavlitativa intervjuer. Intervjufrågorna är förankrade i Lindströms (2002:4-5) process- och produktkriterier.

The study aims to illustrate how women victims of male violence in intimate relationships are treated during the legal process and with professional perspective describe what women?s experiences considered to be in the legal process. The study also aims to draw attention to the interventions for abused women during the legal process.The results are based on interviews with professionals in the justice system, and on observations in the courtroom. Overall our results show that abused women are in need of a great quantity of help and support before, during and after the negotiation. The legal process is very stressful for the women.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

The aim of my examination work was to compare and research how russian respective swedish teachers make use of educational aesthetic methods such as drawing, drama, music and dance in the teaching of core school subjects ? mathematics and swedish respective russian languages. The aim of this work was to find out which of these methods are used by pedagogues in the process of education and on what level are they integrated into the theoretical pedagogic work. The point was to also analyse the regulation documents used as pedagogical base in schools i've been doing my survey in. This was done to partly find out what arts perspective is given in the curriculum and partly to see what pieces of it are reflected in the process of education.

Being a trustee within the disability care will, in most cases, put big responsibility on the trustee both as a representative for the klient but also as a representative for the standards of the society. The assignment as a trustee is to strengthen the client and ease his/her way of living in the society. The Swedish legislation that controls the process and the regulation of the trustees, is by the authors of this paper preceived as kind of vauge, leaving a lot of room for interpretation. So  how do trustees comprehend their assignment and how do they actually interpret it? Using material from eight interviews with trustees within the disability care, this paper aims to examine these questions, and focuses only on the trustees and their experiences.

Mapping a process enables a greater understanding of the work, and is standard to evaluate and improve a process. This thesis is conducted at Test Bed Mechanical Design at Scania in Södertälje. Test Bed Construction is a complex process, characterized by a large amount of creative work, technical challenges and coordination between different people and different organizational functions.The aim of the thesis was to identify the Test Bed Construction Process and to develop a visual model of the workflow that also served as support for the engineers in their daily work. During the mapping process, comparisons were made with previous research in lean product development to identify process improvement.A literature review on process mapping and process visualisation resulted in a method for process mapping. The study showed that research on process visualisation is neither structured nor well defined.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

The purpose of this thesis is to investigate how structural changes are depicted as well as formally brought about in the documents of rule and regulation of Uppsala University and Uppsala University Library the years 1999?2013. Beside the documents of rule and regulation, also documents that is commenting on (or in other ways relates to) these are investigated. The study is based both in organizational theory and modern rhetorical theory. The results show that the University to a certain extent gained an increased possibility to micromanage the library?s working routines during the time span covered and the study traces the consequences this had on the library organization and reactions it evoked among the leaders and representatives of the library staffThis raised a debate between representatives from the University library and its mother organization, the University, regarding at which level in the whole organization decisions regarding the library?s forms of funding and everyday praxis.

Förändringar sker i alla typer av organisationer och är ofta en svår uppgift att genomföra eftersom det är en komplicerad process som påverkar alla individer i en organisation och de behöver i sin tur skapa mening och förståelse av förändringen. Lagen om offentlig upphandling är den lag som reglerar hur kommuner hanterar upphandlingar och det är denna lag som ligger till grund för den studerade kommunkoncernens förändringsarbete med att byta affärssystem. Syftet med denna studie är att öka förståelsen för institutionella mekanismer och anställdas meningsskapande processer under ett förändringsarbete i en kommunkoncern. Syftet är även att identifiera viktiga faktorer vid en förändring samt att utveckla en analysmodell för att förstå den process en kommun genomgår i ett förändringsarbete. Förståelsen för institutionella mekanismer och anställdas meningsskapande processer ökas genom institutionell teori och litteraturen om sensemaking samt av de berörda aktörernas upplevelse av förändringsarbetet.

The Swedish market for vehicle inspection is re-regulated since June 2010. More than four years after the re-regulation there are eight companies in the market. Two of these companies are a result of the former monopolist's owners divided the business among themselves. The remaining six companies have entered the market through acquisitions or by building up their business from scratch, these are known as new entrants in the study. The competition has developed slowly and the former monopolist still has the highest market share.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Towards the end of the 1960s, the credit financed purchase was well established in Sweden. The Swedish households were able to purchase goods, which had been considered unnecessary, or even luxurious, in the past. On the other hand, effective means to handle the increasing amount of debt and potential debtors were introduced; credit rating was registered, trade with insecure claims increased and if debtors could not fulfil their obligations, the creditors often used harsh or undue methods. By introducing Inkassolagen (1974:182), the legislator hoped to regulate the debt recovery process and ensure the fair treatment of debtors. The legislator also introduced liability for damages caused by a creditor in the collection process.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.