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.

Syfte: Uppsatsens syfte är att med hjälp av kvantitativa analyser påvisa eventuella positiva eller negativa skillnader för investeringar i aktier inom de av etiska fonder bannlysta branscherna tobak, vapen, alkohol och spel jämfört med andra mer politiskt korrekta sådana. Studien vill också belysa huruvida aktier inom dessa fyra branscher kan uppvisa någon signifikant användbarhet i aktieportföljer, vilken i förekommande fall skulle utgöra ett investeringsmässigt handikapp för de etiska fonderna. Metod: Studiens genomförande bestod främst i att med hjälp av ett antal databaser samla in en stor mängd data för att därefter behandla desamma utifrån vedertagna matematiska metoder. Resultaten analyserades därefter med hjälp av nationalekonomiska teorier utifrån den teoretiska referensram som uppsatsen grundar sig på.Slutsatser: Sammantaget visar studien att de i uppsatsen konstruerade oetiska aktieindexen inte kan uteslutas ur en portfölj utan att märkbar förlust uppstår. Den visar också att de oetiska indexen måste ses som mycket intressanta investeringsobjekt såväl individuellt som ur ett portföljperspektiv.

Rapid economic development and urbanization has led to an improved standard of living for the Chinese people. Meanwhile, a series of environmental problems have also appeared and smog, in particular, has caused the Chinese people to realize how serious the situation is. Smog has seriously affected normal economic activities and people's everyday lives, resulting in financial losses, increased mortality and disease. How to handle the smog becomes particularly important. The purpose of this study is to describe and discuss the underlying causes of two sources of pollution, particulate matter and sulfur dioxide, as well as what drives individuals' and firms' environmentally destructive behavior.

Our thesis focus on how retirees perceive Tv4s news casts of economy news where we focused on five different aspects: What is the relationship between the news cast and the viewer and how does the viewer express their understanding of the news cast and the way it is constructed? What are the viewers attitude towards the news content and how do they find the news cast useful for them personally?We choosed retirees as our target group due to their vulnerable economic position in today?s society and TV as an important medium for them due to the digital divide. The study was performed with twelve qualitative interviews and one group interview where six retirees took part.We discovered a big interest for economic news in the target group. The majority had a sympathetic view of the news cast they saw but they also expressed skepticism toward the economy segment and/or news castings. The majority expressed a lack of trust for the journalists and the experts brought in to share observations and make announcements, and the financial business overall.

The purpose of this thesis is to investigate whether or not capitalism, viewed here as the system that is currently the dominant economic system in the Western world, can be seen as a modern myth or not. An author, Brian Tracy, of several popular self-help books is the target of this investigation and the language he uses in his books have been scrutinized in order to see whether or not he uses a religiously influenced, and more importantly, myth-creating language. In order to do so, Bruce Lincolns theories of myth have been used in correlation with Stefan Arvidssons definition ov myths. Also of interest is whether or not Tracy in his books uses any of the instruments of power defined by Michel Foucault to support his claims.The investigation shows that capitalism indeed can be seen as a modern myth. This claim is supported by the facts that Tracy not only uses a language heavily influenced by Christian texts and belief but furthermore because he descirbes himself and the people he claims to have helped in a way that strongly resembles the narratives of myths.

Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs.

At present, the Swedish pig industry is in transition. Prices have been low, but feed prices have increased. Therefore, many pig producers have stopped their production. Producers that lack an integrated production may contract piglet?s producers, or may use the mediation services that slaughterhouses provide.

Åsa Edqvist & Stina Eklund Berning. Mäns våld mot kvinnor. Förklaringar till våldets uppkomst sett utifrån Kriscentrum för män i Malmö och utifrån Kriscentrum för våldsutsatta kvinnor och deras barn i Malmö. Men?s violence towards women. Explanations on the origins of violence seen from the perspective of the Crisis centre for men in Malmö and from the perspective of the Crisis centre for women subjected to violence including their children in Malmö. I denna studie kommer mäns våld mot kvinnor att behandlas.

Hur kan det komma sig att två länder som i en vald tidpunkt ligger på ungefär samma inkomstnivå per capita och har liknande förutsättningar då det gäller ekonomisk tillväxt, utvecklas på olika sätt? Vilka kan anledningarna vara att det ena landets ekonomi växer med en relativt höga hastighet medan det andra har en dålig tillväxt, periodvis ingen alls? Syftet med denna uppsats är att genom att välja två länder som passar in på ovanstående beskrivning, göra jämförelser och ta fram lyfta fram aspekter som skulle kunna ligga till grund för skillnaderna de två ländernas ekonomiska tillväxt emellan. De två länder som valts för detta syfte är Malaysia och Filippinerna. Dessa två länder var kring 1960-talet jämbördiga i fråga om ekonomiskt välstånd men har utvecklats på olika håll fram tills idag. Malaysias ekonomi har växt med en genomsnittligt hög tillväxttakt över åren, medan Filippinernas inkomstnivå per capita inte är mycket högre idag än den var år 1960.

Employable humanists. A qualitative study on humanist students' views on employability.The crisis of the humanities is a controversial debate in the media and within academic settings. Because of lack of request for humanists in the labor market, the question of humanistic skills and employability is becoming increasingly important. The concept of employability importance not only echoes within the economic discussions, but also on everyday agenda in the academic world and takes a large part in the communication between the university and the students. It is therefore important to get answers to the question whether there is conformity in the interpretation of this concept between the university and the students.The aim of this desk study is to examine how the concept of employability has its significance in the academic communication and how the responsibility for employability is portrayed.

PurposeThe purpose of this thesis is to investigate the market of pedagogic consulting and how the customers look upon these kinds of services and what the consultants think about the market. The following five questions were investigated:What is the situation of the market of pedagogic consulting?-          What needs and what demands are there of pedagogical consulting services? -          What are the economic possibilities for schools and municipalities to buy professional development and consulting services?What do schools and municipalities think about their needs and what do they think about buying professional development from consultants?-          How are the professional development offerings of the consultants recieved by schools and municipalities and is there a difference between the private and public sector of education? -          What impact could professional development have on schools?In what way is the marketing for pedagogic consulting done?Method In this study I have chosen to have a qualitative approach with an abductive perpective. I made these choices to get closer to what I wanted to investigate. Through the abductive methodology it was possible to go between theory and empirics.

This research is conducted on one of the world?s largest deposits - Shtokman gas and condensate field located in the Barents Sea. The development of the field is operated by the Special Purpose Company Shtokman Development AG - the international consortium of Total, Statoil and Gazprom. This research is aimed to analyze the value chain of the Shtokman project and to study the socio-economic capacity of the Murmansk region in order to examine the perspective fields of work for local companies, as well as the socio-economic potential of the region related to the gas industry that can be applied to the realization of the Shtokman project. The research is based on qualitative and quantitative data collection that involves the results of 24 semi structured interviews conducted in the Murmansk region, including the interviews with representatives of the Shtokman Development AG and the industrial committee of the Murmansk region government.

Möjligheter till internationell diversifiering är en av de främsta drivkrafterna bakom den konsolidering och internationalisering mellan världens börser som sker idag. Även de nordiska börserna har speglats av denna utveckling. I Oktober 2006 invigdes OMX Nordiska börs och den svenska, danska samt finska börshandeln integrerades därmed till en handelsplats. Från ett teoretiskt portföljvalsperspektiv växer därmed respektive domestik marknad till ett gemensamt urval av de tre ländernas noterade bolag. Fler investeringsmöjligheter borgar for diversifiering och därmed reduktion av ickesystematisk risk.

This thesis is a critical discourse analysis of the vision of Malmös contemporary urban development. By analysing official documents produced by Malmö municipality our aim is to make discursive and sociolcultural practices in the constitution and construction of the city visible and problematicize them. To do so we use critical discourse analysis and theories on Urban Studies. Malmö is a city historically labeld as a ?labour- city?, with heavy industry as its main labourmarket.

Sammanfattning Titel: Återuppbyggnad av strukturer efter en kris Författare: Lisa Mattsson, Emma Lindmar Handledare: Camilla Wernersson Institution: Managementhögskolan, Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi, 10 poäng Syfte: Syftet med denna uppsats är att ur ett meningsskapande perspektiv bidra till en ökad kunskap och förståelse om hur interaktioner mellan människor i en organisation kan återuppbygga strukturer efter en kris. Metod: För att nå vårt syfte har vi valt att arbeta med kvalitativa metoder. Vi har genomfört en gruppintervju med personal från hemtjänsten i Kronobergs län, vars strukturer rasade samman under stormen Gudrun. Vi undersökte hur de efteråt återuppbyggde strukturerna genom att analysera olika teman ur empirin. Slutsatser: Osäkerhet, samhörighet, roller, beslutsfattande och rationalitet, är teman som alla är länkade till varandra, till strukturåteruppbyggande och till meningsskapande. Detta resonemang leder till slutsatsen att meningsskapande kan underlätta för strukturåteruppbyggande, och strukturåteruppbyggande kan i sin tur underlätta för meningsskapande. Abstract Title: Reconstruction of structures after a crisis Authors: Lisa Mattsson, Emma Lindmar Supervisor: Camilla Wernersson Department: School of management, Blekinge Institute of Technology Course: Bachelor?s thesis in Business Administration, 10 credits Purpose: Our purpose of this paper is to, with a sensemaking perspective, contribute to a higher knowledge and understanding about how interactions between people in an organization can reconstruct structures after a crisis. Method: To achieve our purpose we chose a qualitative method.