On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

In family firms altruistic effects can arise in order to preserve the ownership of the firm within the family. The family firm may chose to carry or take measures against these effects. Regardless, it will lead to different agent costs. Therefore, the aims of the study were to explain how altruistic effects in family firms exert an influence on the administrative systems and possible counter measures.In order to explain the origin of altruistic effects, we built a theory which showed that the altruistic effects were followed by agent costs. The family can take measures to counteract these original effects.

This study explores women?s experiences of the impact of remote work on work-life balance, and the potential consequences of telecommuting from a gender equality perspective. This investigation is contextualized by societal shifts post-pandemic, during which remote work has become increasingly prevalent. This transition raises new questions about the impact of home-based work on individuals? work-life balance, particularly for women who, according to prior studies, carry a greater responsibility for household tasks.

Syfte: Uppsatsens syfte är att undersöka hur en förändring från ett monopol till en relativt fri marknad leder till ändrade förutsättningar för servicemötet ur ett kundperspektiv. För att kunna undersöka syftet har vi använt apoteksmarknaden som fallstudie och valt att begränsa oss till receptfria läkemedel. Metod: Uppsatsen har behandlats utifrån ett hermeneutiskt perspektiv. Vidare har metodens angreppssätt varit såväl deduktivt som induktivt. Vårt insamlade material består av Service Management teorier samt utredningar vilka behandlar avregleringar på apoteksmarknader.

Syfte: I uppsatsen ska vi undersöka hur dagens studenters konsumtionsbeteende ochkonsumtionsbehov ser ut. Uppsatsen kommer även att klargöra hur studenternas ekonomiska situation påverkar detta beteende och behov, samt vilka faktorer som ligger bakom detta. Metod: Uppsatsen har en deduktiv ansats då vår utgångspunkt har varit teorin. Kvantitativ metod används i form utav enkätundersökning genomförd på 323 studenter i syd/sydöstra Sverige. Även en kvalitativ metod har i form av litteraturstudier av teorier samt artiklar hämtade från Internet har genomförts.

Vår uppfattning är att den strategi som många hemelektronikföretag väljer inte genererar en tillräcklig kundnytta. Oavsett bransch måste företag utgå från kunden eftersom det är den som idag styr marknaden. Vi saknar en sammanställning av de faktorer som ligger till grund för kundens tillfredsställelse som också skulle kunna hjälpa företag att leverera kundnytta. Syftet med uppsatsen är att undersöka organisatoriska förutsättningar för levererad kundnytta. Vi har valt att se på verkligheten utifrån vår teoretiska ram.

AbstractThe European union experience sometimes difficulties in advancing its work due to the member states? different ambitions and interests. The budget is one common tool that the member states can use in order to implement different policies according to their preferences. A large share of the budget is presently tied up in the CAP, the common agricultural policy. This share could be spent in another area and by doing so the EU could take a slightly different direction.

Uppsatsen tar sin utgångspunkt i den allt mer ökade efterfrågan av produkter som producerats i överensstämmelse med mänskliga rättigheter. Uppsatsen behandlar Lunds kommunstyrelses beslut att rekommendera dess förvaltningar att använda Rättvisemärkt kaffe och te. Syftet med uppsatsen är att se på vilket sätt, och i vilken omfattning beslutet har implementerats i organisationen. För detta har vi använt såväl en teoretisk referensram i form av nyinstitutionalistisk organisationsanalys som empiriskt material. Det empiriska materialet utgörs av interjuver med anställda inom kommunens förvaltningar. Till detta har ett bakgrundkapitel som behandlar den innehållsmässiga innebörden av begreppet hållbar utveckling, utifrån såväl en internationell, nationell som lokal aspekt lagts. Avslutningsvis är slutsatserna att det inom kommunen finns en konkret vilja att vidga innebörden av begreppet hållbar utveckling.

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? impairments on their investment properties and the global financial crisis year 2008.

The purpose of this paper is to explore the female experience as it is spoken of in the novel Sindhia written by Rut Hillarp (1954) and how the main character in the book violates the experience from a queer perspective. My aim is to through a close reading highlight a number of discourses that underpin the book's imminent theme of love and submission.According to Norman Faircloughs critical-discourse analysis, the text one reads produces a certain amount of discourses that one consumes. This way there is a dialectical interaction that can be set into a practical analysis together with a suitable academic perspective. This is the method I use in this thesis.The academic perspective I add isJudith Butler's queer theoriessupported by Michel Foucaults social genealogyin order to understand/analyze the woman?s position in relation to a social empirical history.I came to the conclusion that Sindhia produces the woman's discourse from an ancient biblical/ mythological time up to modern time.

The purpose of this study is to determine which approach preschool teachers from a Reggio Emilia inspired preschool and a traditional preschool have on children, knowledge, learning and their own role in children?s learning. The two pedagogical approaches have different basic visions; Reggio Emilia follows the thoughts of Lori Malaguzzi and the traditional preschool follows the Swedish curriculum Lpfö 98. The main research questions asked were:What view on children, learning and knowledge does the preschool teacher from a Reggio Emilia inspired preschool have in comparison with a traditional preschool?Which role does the teacher believe that they should take regarding children?s learning?What differences and similarities can be identified in the teachers' perceptions?To carry out this study, I used a qualitative research method.

Public health focuses on interventions related to physical activity during leisure and at work under conditions where health care is offered during working hours. Increased physical activity offers many positive effects on health in general and reduces the risk for most injuries and illnesses. Female cleaners represent a profession that is largely composed of women at high risk of overload injury and rarely participate in wellness initiatives offered at workplace. The purpose of this study was to investigate the effects of 20 minutes of daily physical exercise for 10 weeks of intervention for healthy female cleaners. A total of 40 female cleaners in a larger organization participated in the study and were divided in into an intervention group and a control group.

Problemställning: Vi har gjort ett antagande att den offentliga servicesektorn i sina upphandlingar i första hand frågar efter den tekniska kvaliteten (vad tjänsten består av) och inte efter den funktionella kvaliteten (hur tjänsten levereras). Förutom att tjänstekvalitet är subjektivt är tjänsterna svåra att värdesätta. Det är något enklare att värdesätta teknisk kvalitet än funktionell och detta beror på tjänsternas särarter. Upphandlingar i offentlig sektor är reglerad av lagen om offentlig upphandling vilket innebär att leverantörerna inte kan påverka kunderna. Det är kundens ansvar att ställa både tekniska och funktionella kvalitetskrav.Syfte: Syftet är att beskriva och analysera hur tjänstekvalitet värdesätts i en upphandling inom servicesektorn.Metod: Vi har genomfört litteraturstudier inom upphandling och tjänstekvalitet för att få en förståelse hur tjänstekvalitet kan värdesättas i en upphandling.

this paper is a study on children's social interactions in role-play. The aim is to try to highlight how children with other develop social skills and how to further motivate children tosee, understand and manage their reality in role-play by highlighting the characteristics of afunctioning role-play. I would also highlight the importance of pedagogue´s role in relation tochildren's social skills in role-play. The purpose flows into these issues, what distinguishes afunctioning role-play? Can the children in role-play influence their thinking to developunderstanding of others and the environment and if so, how? What significance does pedagogue´s role in children's role-play? I used out of a qualitative methodology to carry out this investigation.

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.