Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

In the beginning of the 21st century, a number of scandals were pointed out in the US. Enterprises like WorldCom and Enron went into bankruptcy, and inaccuracies in their account were made public. This led to the fact that a new law, SOX 404, was established in the US. The law says in its whole that enterprises must have better control of their internal accounts.The aim with this paper is to examine how the surrounding world of an organization with stakeholders as well as other surrounding elements, affect or force an organization to change, and how a changing process is introduced and accomplished.We carried through a survey as well as interviews at the actual organization. Furthermore, we investigated why the change has come into practice as well as attitudes and opinions towards the change, and lastly, how the changing process has been accomplished.

This Master of Science thesis was a part of Pharmadule Emtungas project to construct a mobile automated cell for welding of carbon steel pipe (Heating, Ventilation and Sanitation). Pharmadule Emtunga is using a modular building concept for building pharmaceutical factories. The modules contain these pipes. The goal of the thesis was to present concepts for technical solutions regarding welding methods and fixtures for the cell. Conceptual models for the cell were made with aid of CAD software.

The purpose of this study was to examine social workers apprehensions about institutional placement of youths and what determines when these proceedings are used. When research not always shows that institutional placements lead to positive changes for youngsters, we wondered how social workers act on their assessment to institutional placement. We wanted to find out if the social workers meet any dilemmas along the way. To find out about that we used qualitative interviews with ten social workers, who worked in social service and came from different places in the southern parts of Sweden. To analyze our material we used the theory of human service organization and street-level bureaucrats work situation.

This thesis examines the effects of electricity visualization in an office building. The subject was investigated through the creation of a web based visualization tool that was made accessible to the about 1500 employees in a large office building. The visualization was available for three weeks. During this period interviews, user studies and observations took place in order to evaluate what, if any, effects the visualization had on the attitudes and behaviors in the office. Electricity use data was collected and analyzed to see if the project had a statistically significant effect on the electricity consumption in the office.The results from the interviews and the data analysis indicate that no reduction in electricity consumption took place, and a number of factors that could increase the chances of success were identified.

The aim of this study was to reach a deeper understanding of the process that occurs within the social services after receiving a notification according to Chapter 14, section 1, The Social Services Act. More specifically the focus of this study was to illustrate how social secretaries reason about children?s participation in the process, as well as to examine whether the legislative change, Chapter 11, section 1 a, The Social Services Act, has affected the process in any way. The study?s results reflect interviews with five social secretaries who are active in four different municipalities in southern Sweden.

In subsequent to Post-colonialism the African nations have dilated into different political directions. While some nations have established well-functioning democracies, others are still under authoritarian regimes. The aim of this thesis is to examine if civil society has an impact on democratic development in West Africa. Therefore the theoretical starting point is Putnam?s theory of social capital, but this study will also examine other possible causal explanations for democratic transition.This study will be based on a comparative analysis of Ghana and Guinea.

The aim of this essay is to debate the narrow contextualization of the works of Swedish artist Maria Friberg, in which she is interpreted as a female, feminist artist engaged in masculinity studies. Art reviews and exhibition catalogues regarding a great part of Friberg?s work have formed the core body of information in this study, selecting the more recent works entitled Still lives (2003- ) as the main focus. These show a change in Friberg?s artistic expression.Subjects concerning group belonging, identity and existential questions have always been present in Maria Friberg?s art, but they are more clearly expressed in her latest works.

The purpose of this study was to examine creativity in psychosocial work. The aim issues where to find out how creativity develops in social work, why the relation is important for the innovativeness and how the creativeness can change a person. Through a qualitative method with interviews of four persons in psychosocial work and with one man who's a professor in philosophy, four relevant themes were identified. The themes are about the relation, the meeting, the dialog and the changing. All four themes are related to creativity and I used existential, philosophic and also psychoanalytic theories when I analyzed the material.

This thesis tries to explore how different strategies of internal communication are used in actual situations within an organization. Specifically, the purpose is to investigate how the internal communication within the Swedish University of Agricultural Sciences (SLU) has been carried out during their work to change their organizational structure, and, how this can be understood in terms of existing theories for strategic communication. The research questions explored are:What are the chosen strategies used to communicate the changes internally?How can these strategies be understood in terms of existing theories?What are the views of the employees on the communication and what are the relations between their views, the chosen strategies and existing theories?The theoretical ground work chosen is mainly the work by Cornelissen (2008), Dalfelt (2005), Johansson (2011) and Larsson (2008). The method chosen for the empirical part of the study is semi-structured qualitative interviews.

The aim of this master?s thesis is to identify differences and similarities, regarding security, in two goods terminals in an organisation in the transport and goods sector. In this thesis we use Cultural Theory as an analytical instrument to investigate organizational culture, as seen from a security perspective. Cultural Theory is a theory seen from two perspectives, the stable perspective and the mobile perspective. These two perspectives concentrate on different research areas.

The aim of this study is to deepen the knowledge of how libraryusers, library personnel and the relationship between them are expressed in ?strategicdocuments? of university libraries in Sweden. As used in this study, strategic documentshave the purpose of pointing out focus and strategic planning for an organization. Sixstrategic documents are chosen. The main theory and method used is critical discourseanalysis signed Norman Fairclough.

More elderly, fewer hands: The way forward Sustaining the care workforce as a political challenge ? A case study of?elderly care in Kalmar Municipality This study examines how Human Capital Theory and New Public?Management are reflected in the governance of eldercare in Kalmar?municipality. Based on document analysis and interviews with politicians?and senior officials, the study shows that investments in staff competence?and well-being coexist with efficiency-oriented management practices.?Rather than being contradictory, these approaches are often combined in?everyday governance. The study concludes that the main challenge is not?funding, but capacity and that sustainable eldercare depends on aligning?national goals with local conditions and strong human capital.

From a social perspective, I have been working on how to change current consumption patterns through a change in people's behavior and attitude towards their possessions. The concept is based on how we can value, care for, and preserve our belongings by using theories in the empathic design field. I have created a structure that allows people to become an active part of a creative process and create their own products. Through this commitment, an emotional relationship is built between the user and the product, and the product tends to gain a longer life. Based on a method to manufacture your own yarn by reusing old clothes, I want to provide the basic tools for an easy and playful way to build the knowledge needed to produce something useful..

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.