Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The purpose of this thesis is to study how today?s consumer society can be understood from ananalysis of the phenomenon Every Day Carry (EDC). The aim is thus to problematize the daily useof the artifacts that surrounds us and investigate how these can be understood as networks of humanand non-human actors, aswell as identity- and meaning-making practices in today?s consumersociety.The theoretical and methodical framework is built upon an eclectic variety of consumptiontheories,Michel Callon?s, John Law?s and Bruno Latour?s work on Actor-Network-Theory,Discourse analysis inspired by Michel Foucault, Ernesto Laclau and Chantal Mouffe and anethnographic methodology specifically adapted for online research. The empirical material consistsof photographs and commentaries from two EDC blogs aswell as commentaries regarding EDCfrom a commentary field on Youtube.com.

The aim of this thesis is to investigate how the indexing of fiction for adults looks like in the public libraries that don?t buy indexed records for fiction from Bibliotekstjänst (BTJ). The questions that I want these libraries to answer is: - Public libraries that index fiction for adults themselves: 1. What tools do they use when indexing?, 2.

The knowledge development regarding in-store marketing has shown that influencing a consumer in a store setting is a powerful tool to change the consumer?s buying patterns. However, the store as a marketing channel lacks, in many ways, conducted academic research and according to marketing theory investments into in-store marketing tend to be taken without advanced marketing consideration. As a consequence, we have chosen to generate new insights into the field of in-store marketing by studying in-store demonstrations both from a behavioral and a mental dimension. Furthermore, we have also chosen to study how different consumers with different degree of loyalty and buying patterns are influenced by an in-store demonstration.This study aimed to obtain a better understanding of in-store demonstrations through breaking down the demonstration into its core elements and from these elements construct different types of demonstrations.

Title: Development and continuity: A new institutional case study of a Danish public library in changeAbstract: The purpose of this master's thesis is to discuss and analyse the relationship between the traditional core values belonging to the institution of the public library, and the development work that takes place at the institution. The thesis also investigates the relationships that influence the development work.By investigating a library that is considered progressive in its development work, our purpose is also to unveil alternative values that compete with the traditional core values. By illustrating the perception among seven staff members and the director at Aarhus Public Libraries, we want to illuminate the terms for development among public libraries. In addition to our interviews, an activity plan is studied.We base our study on new institutional theory which focuses on norms and values in an organisation. This focus helps us to understand the development work from a comprehensive view.Our study shows that the development work at Aarhus Public Libraries is taking place in a complex environment that consists of several different actors and different interpretationsof the traditional core values of public libraries.

The purpose of this essay is to analyze how the Trojan prince Paris is described in the Iliad and in the movie Troy in regard to love and bravery. Thereafter an analysis of the similarities and differences between the Iliad and the movie Troy will be made. There will also be a discussion why there are differences between an epic story which was made for over two thousand years ago and a modern movie made in the twenty-first century. The differences will be based on the perspective ancient Greek culture versus filmmaking of the twenty-first century. The method that has been used is narrative analysis where the primary data, the Iliad and the movie Troy, have been interpreted.                        The Trojan prince Paris is described as a young, handsome man driven by his passion for Helen.

Increased trade and eased policy restrictions have brought markets closer together. Prices at different locations are much likely to affect each other to a certain extent. Since the adaption of Common Agricultural Policy in 1995 the Swedish wheat market has been exposed to the world market and Swedish farmers are facing new challenges. A broader knowledge about market integration and price transmission will facilitate Swedish farmers, banks and politicians in making rational decisions. Therefore the aim of this research is to explain how global wheat prices are transmitted on Swedish wheat prices.

The purpose of this study is to determine if and how municipal consultative entities through influence may affect the legitimacy of the Swedish democratic model. The study aims to do this through analysing the opportunities for influence present with the Youth Council and the Council of the Retired in Karlstads municipality, to determine how the councils may affect political participation and the role of elected representatives. To do so, the study asks the following primary research question:"What requisites for influence are present for participants of municipal consultative entities, as found for the representatives of the youth and the retired within the framework of their participation in the Youth Council and the Council of the Retired in Karlstads municipality?"The study answers this research question by dividing it into one question of policy and one question of democratic perspective, and investigating these matters through nine snowballing interviews with the decision makers, organisational actors and participants of the councils. The information from the interviews is then analysed per council through a framework of democracy theory, policy process theory and organisation theory.

Climate change is an increasingly widely known concept. In the EU the construction sector is responsible for more than a third of the carbon dioxide emissions and 40 % of the total energy use. In Sweden, measures have been taken to prevent this climate change. By 16 targets, three of which can be linked to the construction sector, Sweden will reduce the negative trend. None of the three goals with relation to the construction sector will however be achieved before 2020.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

This paper deals with the subject internal communication. We received this assignment from Region Värmland, an organization formed jointly by the 16 municipalities in the county of Värmland, to take responsibility for regional development, growth issues, culture and adult education in Värmland. The organization consists of a number of geographically dispersed units with specialized working areas. In this type of organization, there are high demands on internal communication as a tool to coordinate the organization?s different units and integrate their work, in order to reach the common goals.

This study is made in cooperation with the insurance company, Skandia. Skandia is a part of Old Mutual group?s Nordic division and is one of Swedens largest insurance companies with a total of 1.9 million customers. The company offers traditional life assurance, unit-linked insurance, private healthcare insurance and banking services. Insurance companies such as Skandia operate in a highly competitive environment.

The focus of this work is to study whether public libraries should offer their patrons unlimited access to the Internet, or restrict which sites they can visit. The most common tool used to limit Internet access is filtering software. The author has administered four interviews with public librarians working in libraries in Southern Sweden. All four librarians had different opinions about restricting Internet access. The most important question asked was if they had chosen to use filtering, and the reasons for their decision.

SMC is in the process of developing a micro simulation model. The existing micro simulation model developed at Cornell University for US data, CorSim, is one of the fundamental parts for the new micro simulation at SMC. To develop the Swedish model, Swedish data on all individuals in Sweden during 11 years are also available. These data are organized in a database. This paper describes the process of rebuilding the database to a more useful structure.

De senaste åren har molekylärbiologisk data växt explosionsartat. Ny teknik gör att information kan härledas ur data snabbare och mer än tidigare. Faktum är att det tillkommer så mycket ny data att de nya resultaten inte längre kan publiceras i artiklar. Dessa sekvenser av data finns istället bara åtkomliga i speciella databaser. Dessa databaser är tillgängliga för allmänheten dels genom att ladda ned dem eller att använda en Internet browser.Det har, för ett par år sedan, kommit en ny standard för att strukturera upp och lagra data på.