Syfte:Syftet med studien är att undersöka och förklara hur olika egenskaper hos ledarskapsfigurer (Verkställande direktör, ekonomichef) kan påverka goodwillnedskrivningar samt det redovisade värdet av goodwill.Metod:Studien tar en deduktiv ansats och grundas på en dokumentstudie, hypoteser har formats och analyserats samt därefter accepterats eller förkastats.Teoretiskt perspektiv:Studiens grundläggande teoretiska perspektiv är agentteorin samt den positiva redovisningsteorin. Andra teorier som belyses i studien är bland annat teorin om verkligt värde och beteende teorin inom bolag.Empiri:Studien är kvantitativ och består av data som insamlats från årsredovisningar av bolag noterade på Stockholmsbörsen.Slutsats:Datamaterialet kunde inte påvisa någon signifikans mellan nyckelpersonernas beteende och deras påverkan på goodwillnedskrivningar samt det redovisade värdet av goodwill..

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

?Medicines are available in different forms and often have different types of compound components. More and more drugs are found on the market. This means that professionals who handle different medicines must have access to more and more information.The information available includes information about side effects, active substances, interactions and pill identification. You may want to access different information, depending on your profession.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

This paper is about how the teaching profession have got a changed status from the perspective of the teachers. The papers cause is to find out how the teachers think that their status have changed in a period of 30 years. Interviews have been done with eight middle school teachers from two schools in the municipality of Södertälje. The answers from the interviews have been put in relation to theories in research of professions. Three hypotheses have been put up to apply the theories on the answers.

Purpose: The aim of this thesis is to create a greater understanding of organizational identification and the factors influencing this process. The understanding will be obtained by identifying what individuals identify them selves with and why this identification occurs.Method: The thesis is a case study with an abductive research approach with a focus on organizational identification. Data has been collected with a qualitative focus in interviews and images.Conclusion: The employees at Plain Capital primarily identify themselves with their profession, the company and their co-workers. The reasons why they identify are mostly because of the feeling of pride and participation. We have discovered a link between a strong group identity and a high organizational identification.

The aim for this bachelor thesis was to form a deeper understanding of librarians? occupation and professional identity and therefore we have examined library students? and educators? view on professional identity, competence and career possibilities. Our take on this was that there seems to be little interest in managerial positions and we asked ourselves why this is and if we could see a change in interest in the librarians to become. As our theoretical framework, we chose Andrew Abbott?s, 'Theory of Profession'.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

The study addresses the field of design as a profession and examines the views on strategic management in a design project among nine selected graphic designers. The graphic designers who participate in the study are permanently employed at design companies in Stockholm. The study has a qualitative approach and the method is based on face-to-face interviews. We have chosen to examine this subject due to the opinion among professionals that strategic management in the design industry has increased during the last decades. There is a belief that strategic management in some cases are used too extensively as a way for design companies to make more money.

This report describes a master thesis performed at SICS (Swedish Institute of Computer Science) and KTH (The Royal Institute of Technology) in Stockholm.Ajax stands for "Asynchronous JavaScript and XML" and it's not a programming language, but a suite of technologies used to develop web applications with more interactivity than the traditional web pages.Ajax applications can be adapted for mobile and constrained devices. This has been called Mobile Ajax. While the technique is the same, Mobile Ajax generally is considered to be a special case of Ajax, because it deals with problems specific to the mobile market.The purpose of this thesis has been to examine which possibilities and disadvantages has the Mobile Ajax from developers and users perspective. In addition we compare Mobile Ajax with Java Micro Edition (Java ME) and Flash Lite.This has been done through literature studies and development of a databased chat client (MAIM -Mobile Ajax Instant Messenger). The application sends and receives direct messages in real time between differently mobile devices.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The aim of the work was to compare fuel consumption during work in practical field conditions with a standardized method developed by Skogforsk (The Forestry Research Institute of Sweden), (Brunberg, 2005) for harvesters and forwarders from different manufacturers and of different sizes in order to promote the development of more fuel efficient machines. Two studies were carried out. - Statistics of fuel consumption were collected. - An inquiry was sent out in order to get more detailed information of different aspects influencing the fuel consumption. The studied machines were divided into two classes, large machines (> 150 kW), and average size machines (100 ? 150 kW), and of the manufacturer Timberjack and Valmet. Our results shows a 15 % lower fuel consumption for average size harvesters and an 8 % higher fuel consumption for large harvesters compared with Skogforsks model.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

This study of literature from the period 1920-1955 has shown that the profession of gardeners in Sweden went through several structural changes in the early and midst 20th century. The gardeners knowledge, which used to cover the whole horticultural spectra, was due to that no longer appreciated or useful. Prior the 1920?s the gardeners, especially the skilled craftsmen working for the upper-classes, were the ones who led progression in the horticultural field forward and their qualifications were many and diverse. Due to many factors, such as low economic and social status, functionalistic style and the fact that the branch were rationalized and modernized in general, lead up to a point where the gardener of old no longer fitted in, in the much more globalized and modern world of the 1950?s. .

The purpose of this study is to examine how well the teaching of physical education meets the needs of a future life in the building and construction industry. In order to answer the survey's purpose, we have carried interviews with teachers for the subject Physical education and health as well as with teachers for the Building- and construction program in order to through their experience gain understanding of common health problems in the profession, but also to gain a deeper understanding of the importance of the subject Physical education and health for this profession. We have reported and described previous research and then analyzed it during our processing of collected data material. The result of the interviews showed that the teachers as far as possible are trying to adjust the lessons to suit this practical program. They also indicate several aspects to consider in order to further customize the education for students in the Building- and construction program.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.