Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

This is a study concerning the conventions surrounding death and it´s rituals during the latter half ofthe 21th century. The study´s main material is the official magazine of SBF - Sweden´s funeral association ? Memento. By studying the undertaker and the self-image of his services at an intervalof years from 1945 to 2005, one is able to notice certain changes of values concerning what afuneral, a chest and a tombstone really is ? or rather how the meaning of these symbols of death slowly shifts from the ?dignity? of death towards the self-expression of the individual.In the 1940´s towards the 80´s, there is much talk of giving the dead a ?dignified? funeral and burial, and this is how the undertaker defends himself against public critique of his or her´sprofession´s ?trade with death?.

This Masters thesis is performed at the request of the National Board of Forestry in order to investigate how the Swedish municipalities use their forests. The study is of general character with emphasis on the social values of the forests. The municipalities? purposes with their forests have varied over time, but lately the social aspects have been recognised as interesting. The social values of the forests can be defined as the values from the forests that contribute to the wealth of humans. This has socio-economic importance for the municipalities. The study was performed as a quantitative questionnaire survey, complemented with qualitative interviews.

Change is inevitable when software is built and deployed. It?s not particularly problematic to manage change if there is just one system. But in a large global IT organization, with several systems and people who develop, problems may arise. If organizations don?t control change, change will control the organization.

The aim of this project was to change the way cutting techniques are being taught. I wished to try a method which I believed to enhance my students´ participation and understanding of their education. My purpose was to reduce the gap between theory and practice. After conducting a learning style test I found that most of them considered the best way for them to learn was by combining practice with dialogue and reflection of the tasks being done. That is why we tried to start working with the practical elements rather than traditionally starting with the theoretical aspects, while carefully intertwining terms and language of the trade into the education.

A real option model is developed to examine the crucial factors affecting the agricultural firms? decision to quit the production and rent out the land to a company building a PV power plant. The public policies in support of investments in renewable energies have created the conditions for a market regarding investments in PV installations in agricultural areas.The decision to switch offers to the agricultural firm and to society several economical, social and environmental benefits, representing sustainability. However, PV installations in agricultural areas require the allocation of a certain land area. By assigning a part of land to PV installations, thereby the area of land allocated to agricultural production decreases.

This thesis aims to evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.

In 1997, the Swedish parliament adopted a decision on Vision Zero (nollvision) in the road and transport system. Vision Zero means that no one should be killed or seriously injured in traffic accidents in the road transport system (Prop. 2003/04: 160). For the Transport Administration in Sweden (Trafikverket), this means increased demands on security and signage at road work sites around the country. This in turn means increased demands on the contractors that carry out road work for the Transport Administration.

Syftet med uppsatsen är att redogöra för utvecklingen av den indiska läkemedelsindustrin och sedan undersöka vilka efekter TRIPS (Trade Related Aspects of Intellectual Property Rights) avtalet kan leda fram till. Indiens läkemedelsindustrin har haft en relativt stakt utveckling sedan 1970-talet då regeringen införde flera reformer som var menade att utveckla den inhemska läkemedelsindustrin och begränsa import. Samtidigt infördes också ett ganska svagt patentsystem som tillät de indiska producenterna att kopiera västerländska läkemedelsprodukter. I början av 90-talet var den indiska läkemedelsindustrin ganska framgångsrikt bland utvecklingsländerna och regeringen insåg att exportorientering vore en bra väg att gå. Under 90-talet utvecklades industrin ytterliggare, där både produktion och export ökade markant i volym.

This study is a research on how dystopian features are expressed within different genres. The purpose is to discuss films that contain dystopian features in relation to genre and to examine if there are shared conventions in the films that can make dystopia a film genre on its own. The theoretical base includes genre theory and Rick Altman?s semantic/syntactic approach to film genre. Five films from different genres, all produced within the time period of 2000-2010, are analyzed with a semantic/syntactic approach to genre and then discussed in relation to dystopia and prior research.

The purpose of this thesis has been to; based on interviews with four teachers in Stockholm city, get at picture of preschool teacher?s viewpoint on children?s influence in preschool.Research questions: How is the children`s influence looked upon by the teachers in preschool?, In what ways do children?s influence affect their learning, In what ways are the interviewed preschool teachers working with democracy in preschool?To carry out this thesis, I used the qualitative method. In the qualitative method, use is made of the interview method to collect empirical data with interviews. I interviewed four preschool teachers from three different preschools. This thesis is built upon John Dewey?s philosophical thinking as a theoretical base.The result of this thesis shows that all preschool teachers felt that the application of children?s influence in the daily activities, although complicated, is essential in their work.

Purpose: The study aims to increase knowledge of dealers' purchasing behavior of impulse goods in wholesale trade.Methodology: An exploratory survey method has been selected in order to investigate the relatively unexplored topic; buyer behavior of impulse goods in the wholesale. Data has been collected through interview of 27 dealers that conduct business with bulk confectionery sales across Sweden. A semi-structured interview technique has been selected, with a predetermined interview schedule but with space for follow-up questions and discussion.Conclusion: The background to this work argued that there is not much research on how retailers reasons when buying convenience products, or also called as impulse items. It is usually the sale of goods such as several of the informants believe is critical to their business existence. Impulse goods which do not require any effort, has little search time and usually are cheap and suits many customers pockets.

The purpose of this study was to analyze recent appropriations of works of art in advertising. Why was art infused into magazine advertisements, how were the works of art tampered with to achieve commercial goals, how well did they function together with the ad copy? What did these advertisements want? What did the artwork contribute to the commercial message? These were some of the questions asked in the study that involved a closer look at four appropriations: one based on a battle painting by the Swedish 1900th century artist Carl Wahlbom, with a commercial message printed on top;  one a collage including an 18th century portrait of Marie Antoinettte by Elisabeth Vigée-Lebrun; one advertisement was influenced by Dutch 1700th century still lifes, and, finally, one paraphrased Velázquez?s famous painting Las Meninas from 1655. Companies behind the advertisements featured a Swedish trade journal, a fashion exhibition in Paris, a shop for kitchen utensils in Stockholm, and an up-scale department store in Madrid.The ads, in different ways based on works of art, were evaluated as reasonably successful commercial messages. These ads, however, hardly qualified as works of art in their own right ? if that was the intention.

 The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.

Föreliggande uppsats utgår från ett potentiellt problem för Försvarsmakten att i det nyligen införda tvåbefälssystemet omhänderta den högskolemässigt utbildade officeren som sannolikt generellt innehar en högre utbildningsnivå och mer uttalad karriärambition än de äldre yrkesofficerarna från det tidigare enbefälssystemet NBO.Uppsatsens syfte är att tydliggöra vilka förutsättningar på arbetsplatsen som gäller för tvåbefälsystemets högskolemässigt utbildade officerare vid officersprogrammet ur ett anställningsbarhetsperspektiv. Anställningsbarhetsbegreppet kommer att utgöra det redskap som jag applicerar på det avgränsade empiriska materialet för att se vilka förutsättningar, som gäller på arbetsplatsen i jämförelse med kraven i examensbeskrivningen för de högskolemässigt utbildade officerarna då de tagit examen sommaren 2010. Är de anställningsbara? Genom en dokumentgranskning tolkas och jämförs de dokument som ligger till grund för officersutbildningen och de strategiska styrdokument som definierar Försvarsmaktens verksamhet.Resultatet visar utifrån ett anställningsbarhetsperspektiv att Försvarsmaktens dokument och officersprogrammets utbildningsplan samt examensbeskrivning i stort sett stämmer väl överens vilket borgar för en hög anställningsbarhet hos officeren..