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 this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

This essay is about reading among patients in hospital. The aim of the essay is to find out what part reading and the library play for patients in hospital. An additional aim is to find out in what ways the collaboration between hospital librarians and hospital staff could be developed. The starting-point of the problem is one main question: What part does reading play for the patient during the stay at the hospital? On the basis of the answers to this question I have also looked for possibilities of enhanced co-operation between hospital libraries and hospital staff.The method for the essay is qualitative and fifteen persons in three different wards at University Hospital in Malm have been interviewed.

The object of the thesis is to propose a new design for the neighbourhood of Veiberg that is situated in the small Norwegian town Jessheim. My approach was to first make an analysis of the whole community and the structure of the town, and then gradually focus on the actual neighbourhood to continue the research there. On the basis of my research the block will be redesigned. The research will lead to a well-planned design of the neighbourhood, which will adapt it to its surroundings in a sustainable and constructive way. The project will lead you through the history of the town and the intentions and aims of the municipality. The project also examines the structure of the town and the function of the neighbourhood in the town today as well as investigation of the history, the structure and the qualities in the area.

Corporate social responsibility (CSR) does not have an explicit definition but instead entail a broad spectrum of various obligations that an organisation is responsible for. CSR has in recent years become a highly relevant and debatable topic as a consequence of the increased exposure of companies to society. Due to an augmented consumption from the general population, CSR is of great importance in companies' aspiration to create and maintain a solid relationship with costumers. Previous researches have described what areas of CSR are most relevant in terms of consumption. However, it can be suggested that these publications have failed to provide an indication of what type of costumers these various areas attract.

Oscar Jacobson was founded in 1903 in Sweden, which at the timewas a leading country in the textile industry. During the 1960s morecompetitors arose as the fashion industry grew stronger and theglobalization became a fact. Today there is an abundance of brandsand products in the fashion- and textile industry. This has given thecustomers a greater range of products to choose from. We can seetendencies of customer not being as brand loyal as they used to.

This qualitative study examines how users of boardgamegeek.com chooses which analogue game to buy. The purpose of the study is to find out which factors constitutes the choice of games and how the information of these factors reach the consumer. The investigation is executed by users of boardgamegeek.com explaining their latest game purchase in a questionnaire survey online. The results show that many of the respondents research the games they are interrested in beforehand and based on this information make their choice. Despite of this we can see that many game developers and distributors does not make this information available for the consumers, but leaves this task to the public..

A favourable economic situation in Sweden has lead to a very good market for agricultural real estates. The estate agents? ads in the daily newspapers, where they actively are seeking assignments, give a hint that the supply is smaller than the demand for agricultural real estates. This situation ends up in a competition between real estate agents to get as many assignments as possible to meet the demand from the market. Describing and explaining the sellers? decision process may give a specific agent an advantage towards other agents.

The purpose of this work is to investigate collaboration between journalists and librarians.These two groups meet in the archives of the modern newspapers.The theoretical part deals with the functions which society has given journalism and the libraries. A comparison is made between the two groups and the author notes resemblance anddifferences.The practical part is an investigation of some journalists at Boras Tidning, a Swedish newspaper. They have answered questions about their usage of the archive which has an educatedlibrarian. As this has not been the case for more than four years, the work of the journalists haschanged in different ways. Advantages and disadvantages are presented..

This report explains how different communication tools can be used in a company?s intranet. It gives a short description of the different parts in an intranet and their field of application, and what communication means. It?s only the communication tools that the company uses that we are illuminating in this report.

Hunting ground graves were distinguished as a separate category during the 1930s.         There is however no clear definition of what a hunting ground grave is. They have been constructed over a large area over a long period of time (200 BC-1200 AD) and their morphology varies.This paper investigates how the archaeologists have discussed the hunting ground graves since they were distinguished as a separate category until today. It investigates what concepts that have been used to define and categorize the graves as a group. It also investigates if the choices of concepts are depending on a broader societal perspective.To find the answers to these questions two surveys have been done.

The aim of this study was to visualize in a pluralistic perspective how mothers of breastfed preschool children experience being treated by preschool teachers. Method: Qualitative interviews with 10 mothers and qualitative content analysis. The mothers experienced breastfeeding was surrounded by slience at preschool. The mothers were met with silence, felt vulnerable and did not want to be subject to criticizm. To the best of our knowledge, this is the first investigation on this subject. .

This Master Thesis is a product development project that has been carried out incooperation with Metso Paper Sundsvall AB. The task has been to develop a holdingsolution that generates force between two rolls and to evaluate the new solution withrespect to functionality, manufacturing, structural stability, costs, assembly etc. Theroll holding solution is a system that is part of a rollpress. The rollpress is used towash and dewater pulp. The existing solution creates forces that have to be absorbedby the gable of the press.

Our purpose with this research is to highlight that there is a scope for increased value creation in the experience room during concerts, and how value-enhancing strategies can be a competitive advantage for different venues. In our investigation of this we have worded the following research question: How is the perceived customer value affected during a concert in the experience room and its physical environment? With the background in this question we have identified three key concepts that we believe are the influence of the total concert experience which are; sensory experiences, interaction and identity. From these concepts we have drafted a number of propositions to test the reality by our empirical data collection. .

Sustainable destination development has in recent years become an increasingly important concept for tourism destinations. A destination must take into account the environment if it wants to continue being a successful tourism destination in the future. This essay investigates what needs to be developed on theislandofSandhamnfor that the destination can be more attractive in the off season and how the players on Sandhamn integrate to develop Sandhamn in a sustainable manner. One market research and interviews with five different players were made. Through these interviews grew an understanding for how the cooperation between the municipal and the private party looks like and how the history of Sandhamn is the foundation for the islands tourism development.