Goodwillposten är ett mycket omdebatterat område inom redovisningen då värderingsmetoderna som tillämpas har stora inslag av subjektiva bedömningar. I Balans belyser Lennartsson börsens krav på ökad transparens inom området och vid tillämpningen av IAS 36, där Buisman även konstaterar att standarden tillåter stora inslag av subjektivitet[1]. En undersökning gjordes av Carlin och Finch 2008 då de granskade 105 australienska företag och deras val av diskonteringsräntor vid nedskrivningsprövning av goodwill. Man valde att med hjälp av CAPM räkna fram teoretiska diskonteringsräntor för varje enskilt företag, dessa jämfördes med företagens redovisade diskonteringsräntor för att undersöka om räntenivån var satt på en opportunistisk nivå för att påverka det redovisade resultatet. Med detta som grund anser vi att det är av intresse att studera om det finns ett bakomliggande opportunistiskt beteende hos företagen noterade på OMX Large Cap vid nedskrivningsprövning goodwill.

During my final examination project, I have been working with a design process to develop a new set of candle lanterns for the company Sagaform AB. This company has a large and significant role on the Swedish interior design and retail market. The assignment was developed when the company stated that they would like to supplement and expand its existing range of products. The research and surveys I have done have helped me to create eight different concepts and one of them ready to compete with the existing candle lanterns on the market. The result of my concept proposal expected to be included in Sagaform?s 2013 spring catalogue. During the project I have developed 3D-rendered images, a physical model, and a solid foundation for making prototypes. The Balloon has an attractive design language that fits both every day and more festive events.

This paper is a critical evaluation of the Swedish system with special mediation. The district court has the opportunity, in cases that are amenable to out-of-court settlements, to refer the dispute to special mediation. However, this is extremely rare, even though the legislature expressed a desire to increase the use of alternative dispute resolution. In 2011, a series of measures were taken to increase the use of mediation and strengthen mediation attractiveness. What effect can be inferred from these actions today, over three years after their introduction? This study analyses the main reasons offered for why mediation is not used more, and what should be done to increase the use of mediation.

This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

The last few years a lot of media air time has been devoted to training, sports, health and weightloss on a more personal level then before. The new media arena is beeing used at its´ maximumto broadcast wievs on how we should eat, look, exercise and live. This thesis is trying to makebetter understanding on what people in general think is important when it comes to physicaltraining and motivation with the aid of digital media and IT systems. The thesis describes aworkshop that was conducted within the frames of Participatory Design and the outcome of thatworkshop. The workshop was conducted with a group of lead users (in this case instructors at avery large fitness center in Umeå, Sweden) and the main question was ?How can IT be used toachive a positive effect on physical exercise if motivation is the focus??.

FörväntanEn berättelse om en flicka som älskar att läsa.Som växer upp och går på en skola där hon får lära sig att skapa rumsligheter.Som vill finna ett sätt som gör att hon kan omsätta allt det fantastiska hon finner i sina böcker i sitt rumsliga skapande.Hon utgår från en specifik bok, The Night Circus, skriven av Erin Morgenstern. (2011, Vintage Books)Hon söker efter sättet. Genom att läsa. Och läsa igen. Genom att klippa.

The essay circulates around the technological analysis of flint material from four localities around the Baltic Sea basin. The analysis was created to investigate the question of where the first Gotlandic settlers originated from and to give clues about the colonization process. The investigated material was collected during the fall of 2011 and a correspondence analysis is used to analyze the collected material. The purpose of using a correspondence analysis is to test the method as a tool for investigating Mesolithic flint technologies. The essay also discusses marine hunter-gatherers, their economy and how their archeological remains differ from terrestrial hunter-gatherers..

To achieve the Government's milestones for 2018, which means that 50 % of food waste shall be separated from household waste and undergo biological treatment (composting or anaerobic digestion).   Hultsfred, Högsby and Vimmerby are three adjacent municipalities of Kalmar, county Småland. During 2012 and 2013 analyzes were performed on their household waste to determine its composition. The household waste is currently collected in one fraction. The work, examines how much food waste the household waste contains. From the amount of food waste, the biogas potential is examined - how much food waste biogas generates and how much energy it corresponds to.   Food waste is broken down by microorganisms under anaerobic conditions (anaerobic digestion) in a biogas plant.

The purpose of this paper is to examine how gender is created in the Administrative Court´s application of care of Young Persons (Special Provisions) Act. The theoretical starting point is the gender perspective. My empirical work consists of 27 court cases from 2010 and 2011. These are investigated for common themes by a qualitative content analysis. The result and analysis consist of four court cases representing one theme each.

SammanfattningDet här arbetet handlar om skolkuratorernas arbetssituation från skolkuratorers perspektiv, medbetoning på den nya skollagen som tillkom 2011. Genom att använda humankapitalteorin, är tankenatt förklara behovet av skolkuratorer och hur arbetsplatsen psykosociala miljö påverkar kuratorerpositivt och negativt. Genom en kvantitativ enkätstudie som skolkuratorer inom två län fick svara på,kunde svaren analyseras och förstås i en vidare bild. Skolkuratorerna i studien känner att de inte kanleva upp till skollagen och att det saknas ramar och förståelse över hus skolkuratorerna inomelevvården ska arbeta hälsofrämjande och förebyggande med de psykosociala frågorna inom skolan..

The purpose of this study is to ? through a discourse analysis ? examine how the parliamentary committee ? Ansvarskommittén ? legitimizes the need for merging administrative regions. The committee?s investigation is what underlies the present debate on regionalisation and the merging of regions in Sweden. To carry out this discourse analysis, I have used ?What?s the problem represented to be??, by Carol Lee Bacchi as an analytical framework.

This paper presents an analysis of history textbooks used in schools in Sweden and Norway. The intention of the research was to study how the history textbooks describe communism and communistic dictatorship mainly during the cold war. The result of this study is that there were no big differences between Swedish and Norwegian history textbooks, but there are, however, some differences in how communism was described between the authors and also over time. Mostly, the books that were written in the post cold war period were somewhat more critical to communism in the eastern Europe (even thought they mainly handled with Stalin´s communism. And they also set quotationmark between Stalin´s communism and the nazi terror during World War two..

The swedish song contest ?Melodifestivalen? is the most popular TV-show in Sweden according to number of viewers. Not only has it managed to remain the viewers? number-one choice year after year, it has also engaged a lot of the viewers (2, 4 millions in this year?s final) to vote for their favourite song. Melodifestivalen is classified as a creative organisation since it has evident elements of creativity in its process, product and among its employees.

This thesis describes and analyzes how some early childhood educators and parents perceive cooperation in educational work with 4-5 years old children who have been diagnosed with autism. The work will examine which approach preschool teachers assume, the extent to which parents are involved in the work and how parents influence looks.The Literature section provides an overview of previous research on different pedagogical approaches with autistic children, what parental cooperation can mean for autistic children, and what advantages and disadvantages there are with cooperation between preschool teachers and parents.This work has a hermeneutic perspective. The method is based on a qualitative study where we used qualitative interviews with a hermeneutics base. The theoretical starting point for this work is the variety of theoretical perspectives.The final results/summary we came up with is that preschool teachers and parents of autistic children believe that parental cooperation in preschool has a crucial role in children's development and learning. Both sides believe that it is necessary to have a partnership, but we also came to the conclusion that parental cooperation, in addition to the positive, was also perceived as problematic to some degree..

Det övergripande syftet med denna litteraturgranskning är att ta reda på hur idrotten har förändrats i läroplanen från 1962 till 2011 och studien tar även upp hur läroplanerna har utvecklats ur ett samhällsperspektiv. Studien visar att ämnet idrott har genomgått en tydlig förändring och att skid- och skridkoåkningen har försvunnit ur läroplanen sakta men säkert. I resultatdelen tas det även upp hur samhället har haft en bidragande faktor till läroplanens utformning. Metoden till arbetet är en litteraturgranskning där läroplanerna sätter grunden för studien. För att stärka resultatdelen så har även en innehållsanalys använts för att förtydliga skid- och skridskoåkningens förändring..