Syftet med denna studie är att öka förståelsen för hur revisorer reviderar goodwillposten gällande företagsförvärvad goodwill i svenska noterade bolag och hur revisorer förhåller sig till nedskrivningsprövning enligt IFRS. Studiens syfte är även att undersöka vad revisorer anser om de tre faktorerna neutralitet, väsentlighet samt revidering som grund för framtida beslutsfattanden och hur dessa tre faktorer påverkar revideringen.Den metod som använts är en kvalitativ forskningsmetod med en kombination av en induktiv och deduktiv ansats. Den empiriska undersökningen har gjorts utifrån semistrukturerade intervjuer och dessa utfördes övervägande med auktoriserade revisorer. Det empiriska materialet har analyserats och återkopplats till tidigare forskning för att besvara studiens forskningsfrågor.Studien visar att goodwill är ett omdiskuterat ämne på grund av att posten är svår att värdera samt att det är svårt att separera övriga immateriella tillgångar från goodwill. Studien visar även att revisionsbevis är en viktig del i revisionsprocessen.

The aim of this study is to illuminate and discuss a case of political steering, specifically Managment-By-Objectives (MBO) in Swedish municipalities, from a democratic perspective. The essay examines a discrepancy between MBO in the Swedish municipalities and democratic theory.To fulfil the aim of the study one leading politician and one leading civil servant from five municipalities have been interviewed on this matter. This material is discussed in the light of a democratic theory constructed specifically for this essay. The democratic theory consists of three main democratic values in the democratic process: debate, transparence and the ability to demand political accountability.The main conclusion is that there is a contradiction in the use of MBO and the democratic values of debate, transparence and the ability to demand political accountability. MBO has resulted in a lack of debate and transparency and furthermore, it has made it increasingly more difficult to demand political accountability..

The purpose of my study is to question the model service marketing triangle and propose an alternative ways of looking at service marketing. The study is based on a deep, qualitative research. In the research of the material an abductive approach has been used. The primary information sources are interviews with project workers, which are being analyzed together with the theoretical background in part argumentations in the course of the thesis. In the last chapter they are unified.

This thesis aims to explain the emergence of the Common Foreign and Security Policy of the European Union, and its institutional shaping, by using elements of Neofunctionalism and Liberal Intergovernmentalism.Using Neofunctionalism, the Common Foreign and Security Policy can be explained both as a side-effect of Europe's economic integration, and as a way to maintain the former and the European Union's position as an economic superpower. The institutional shaping is a result of lack of convergence between important national interests. Therefore it rests on a firm intergovernmental base, with rigorously limited use of supranational decision-making.For Liberal Intergovernmentalism, geopolitics and ideology, and to a certain level log-rolling, have played important roles. The reunification of Germany convinced France to form an alliance between the two countries. France, determined to achieve an economic and monetary union, thus offered Germany a political union, including a Common Foreign and Security Policy on intergovernmental terms.

Today older people?s health and life quality are current topics of conversation in society. The number of old people is increasing and their health is deteriorating, that is why there is a need of new ways of meeting their necessities. In this study we have tried to illustrate heads of districts reasoning concerning pets? significance for old people in special housing.

The purpose with this work is to describe the language that is built around the chronic fatigue syndrome (CFS) in Sweden. Our questions are: What does the professional field look like; who writes, about what and for which kind of readers? How do they describe the expressions and the upcoming of CFS? For which reasons can CFS be considered as a medical diagnosis/illness? How can CFS be understood from a social perspective? Our theoretical starting point is a social constructive theory and also Karin Johannisson's theory about medicalization and Foucault?s theory about power. We have from a literature-exposition of Swedish articles from 1989 to 2006, done a social constructive discourse analysis with help from Laclau & Mouffe's discourse theory, and Fairclough's model of social practices. In our textual analysis we found three dominating discourses: A medical discourse, a social/cultural discourse and a general/popular discourse.

The main purpose of this paper is to examine and compare the democratic situation and developement in Malung and Nyköping, through a perspective of participatory and deliberative democratic theories. The questions I?ve examined are On what priorities the actions of developing democracy are built? Which positive effects have been reached and what problems have arisen? What are the solutions they have found to the problems? How does one experience the results of the experiments and actions taken? What are the similarities and differences between the two cases? and What is their relationship to the theories mentioned above?The questions are answered through interviews with four central actors in each case and examined in relation to participatory and deliberative democratic theories and in comparison of the two cases.The results have been that even if none of the cases respond to one theoretical ideal, they have touches of both theories as well as representative theory. It shows, however, that in Malung the representative democracy theory is the strongest represented in actions and politics, while in Nyköping the participatory democratic theory is stronger. In short, the most positive and negative effects respond well to the theories..

The study investigated pensioners? forming of identity during the ageing process and the correlation between norms and identity. Previous research has shown that there are norms and notions about elderly and what growing old well implies. There is missing research on the level of the individual with norms, ageing and the process of identity formation. There is a large population of pensioners in Sweden and the authors behind this study wish that the results of it will help study counsellors to approach pensioners? in a norm critic way.

Title:                                  CRM ? A case study of Nordea Private BankingAutors:                               David Johansson & Mikael Westin        Advisor:                             Ulf AagerupLevel:                                 Bachelor thesis in International marketing, (15 ECTS), Spring 2013.Keywords:                         CRM, Relationship marketing, Private BankingQuestion:                           How does Nordea Private Banking work with CRM to get high customer loyalty?Purpose:                            Study and to learn how Nordea Private Banking is working to bring in new customers and keep existing customers loyal. We also want to see if Nordea uses additional strategies that goes beyond the theory and what their customer relationship strategy is.Method:                             The study has a qualitative research method with an inductive approach. Interviews with leading and skilled profiles at Nordea Private Banking has been interviewed to provide answers to our research question.Theoretical framework: The chapter starts with theory about what relationship marketing is and what is driving customer loyalty. Thereafter theory that define CRM and its pros and cons are addressed, and finally the chapter describe the implementation phase.Empirical framework:     In the empirical framework we present the qualitative interviews that were done with employees at Nordea Private Banking.Conclusion:                       The result from this study shows that Nordea Private Banking uses strategies that are common in theory of CRM to gain high customer loyalty and the use of recommendations from satisfied customers is of a much higher significance in Nordea Private Banking?s case than of what the theory is implying.

The research of this Bachelor?s thesis examines classifieds for librarians, and makes use of Ørom?s theory of sixlibrarian identities plus Schreiber?s complementary seventh identity. The main focus of the thesis was to examine what qualities and skills are presented and what identities are manifested in the classifieds. A third issue was to explore how relevant Ørom?s theory is to examine and understand the profession today.The data was analysed by the use of content analysisand a hermeneutics approach was taken.

Artificiella ekosystem är en tillämpning av artificiell intelligens som har funnits länge. Användningsområden för artificiella ekosystem innefattar främst biologiska simulationer men även andra typer av simulationer förekommer. Genom att simulera individuella djur blir den artificiella intelligensens uppgift att styra djurens beslut utifrån dess individuella förutsättningar och kamp för överlevnad. Detta arbete behandlar frågeställningen vilken beslutsalgoritm som är bäst lämpad att för att använda till ett artificiellt ekosystem i ett spel. Två beslutsalgoritmer jämförs, en dynamisk som bygger på maskin inlärning och en statisk som inte är kapabel att lära eller minnas.

Place is on the one hand a commonsense everyday word with diversely connotative meanings, and on the other a contested concept with different interpretations across a broad range of academic disciplines and discourses. This thesis researches theories of place and their implications for the theory and design practice of landscape architecture. Responding to problems of insufficient theoretical grounding and inconsistent use of the concept of place within the discipline presently, it argues the need for a theory of place better articulated in relation to landscape architecture. It seeks to contribute to such theory formation by drawing on ideas from related disciplines ? tracing diverse understandings of place beyond the commonsense meanings of the word and into the deeper reaches of place theory as tools to explain physical, social and spiritual aspects of the environment, and human relationships with it.

Title: Intrinsic- and extrinsic motivation with SDT as a model of explanation ? A study of Sandvik Tooling Level: Final assignment for Master Degree in Business Administration Authors: Samuel Norman & Erik Sandh Supervisor: Jonas Kågström Date: 2011 ? June Aim: From the basis of Self-Determination Theory find those motives that are the sources of the greatest motivation at Sandvik Tooling and determine if the employees are mostly driven by intrinsic- or extrinsic motivation.                      Method:  The study has a quantitative approach where the empirical part consists of 24 questions from the SDT-theory?s Aspirations index that is divided into six groups evenly distributed on intrinsic- and extrinsic motivations. The questionnaire has been developed in Google forms and distributed digitally to the organisation by e-mail through a contact person at Sandvik Tooling. The respondents? answers are accounted for question by question in the empirical chapter and have been processed with a factor analysis and compared with the SDT-theory.Result & Conclusions: The results we received are in line with SDT-theory and whether people are motivated differently by intrinsic-Personal growth and Community contributions higher than all of the extrinsic motivational factors.

In a society where children are getting a bigger influence over the family?s consumption and where more products for children are purchased, the market for children products has expanded. This growth is due to a higher amount of older parents which have a god economy and are choosing to spend more money on products for their children. Also the fact that parents use fashion products for children as a way to reflect their own status and that children are becoming more fashionable and aware of trends have contributed to the markets expansion. All together this leads to a grown importance of knowledge for marketers concerning the market.

The purpose of this study has been to examine and analyze school counselors? experience of collaboration with other professions in the student health team and the preconditions for their work. The study is based on qualitative semi-structured interviews with six elementary-, and two high school student counselors in a medium-sized town in Sweden. The theoretical approach being used is: role theory, theory of professions and theory about collaboration. The study´s result shows that the school counselors? experience an unclarity in their job assignments and their role is often described as diffuse and vauge.