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..

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

The project was carried out with SwedSafe AB, engaged in hearing and manufacture of earplugs. Since the company is a world leader in the sale of these products, it is important that they keep a higher level of quality of these products.Production of earplugs is currently a automated manufacturing process that is divided into four conveyor belts and one of the conveyor belts is what will be affected in the project. The belt affected during this process is exposed to various elements such as filling, closing, fermentation and extraction of products. Because the belt gets dirty, degraded products and the work environment is affected. To increase the quality of products and improve the working environment requires an automatic cleaning process, which collects dirt from the belt.The aim of the project is to design a machine that prevents the belt from becoming dirty, preserve molds clean and improve the working environment without disrupting production.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

Before the autumn term 2011 the Swedish compulsory school adopted new syllabuses in relation to, inter alia, religion. Changes within the religion topic have historically been a heavily debated issue among decision-makers, interest groups and the church, where the role of the Christianity has been particularly controversial.The main purpose of this study is therefore to investigate how the Swedish compulsory school?s teaching of Christianity has changed over the years. I have in order to conduct this study applied a descriptive method as well as a content analysis. The Swedish compulsory school?s current and historical syllabuses in religion have served as basis for this study.The outcome of this study clearly shows that the Christianity has received less influence to the benefit of other topics.

In this paper we investigate whether power structures in organizations have an influence in the process that leads to burnout. We analyze if these power structures affect the individual?s health condition toward burnout in a way that leads to disability and subsequent absence from work. In the study, six persons who all have been unable to work due to burnout have been studied through qualitative, semi-structured interviews. The material have been coded with three different themes; leadership and hierarchy, responsibility and delegation of responsibility and performance and loyalty.

IASB är ett internationellt redovisningsorgan som verkar för att harmonisera och utveckla redovisningsregler. EU:s olika organ har beslutat att alla börsnoterade bolag inom Europeiska Unionen ska följa IASB: s standards som antagits av Europeiska kommissionen i koncernens årsredovisning. För att en standard ska kunna antas av kommissionen krävs att den inte strider mot rättvisande bild och uppfyller kraven för begriplighet, relevans, tillförlitlighet och jämförbarhet. Från och med 1 januari 2005 har alla Svenska börsnoterade koncerner börjat följa dessa nya standarder med krav på ett jämförelseår vilket innebär stora förändringar i redovisningen i jämförelse med tidigare regler. De nya standarderna har fått beteckningen IAS/IFRS och ersätter Redovisningsrådets Rekommendationer.

This thesis follows a qualitative method and aim to describe firms? international business at an emerging market seen from a network perspective. The purpose of the thesis is to study in what way business relations and networks influence the process of internationalization and describe the way in which companies handle the external network in relation to acquisitions. Further does our purpose include analyzing if a firm?s network may be the main factor for why international business occurs.

The purpose of this study is to explore the concept of the immigrant-writer. By studying the literary criticism on four debutants, all of whom have been categorised as immigrant-writers, I have come to the conclusion that the critics tend to focus on the authors' otherness. By using postcolonial theory I've analysed the role as representatives of a supposed other reality that is imposed on these four authors by the literary critics. The theories of Pierre Bourdieu, especially his concepts of symbolic capital, literary field and position, have been used to contextualise these conclusions. Although the otherness that the critics accentuate seems to work as a negative symbolic capital in a bigger societal perspective, in the author's position within the literary field it grows their positive symbolic capital.

The Swedish alcohol policy has by tradition a restrictive composition, with high taxes and the Swedish Alcohol Retailing Monopoly as important elements. The Moderate Party has been powerful critics of the alcohol policy and has advocated a reformation. However, today the Moderate Party seems to have changed the attitude towards the alcohol policy and it even supports the Swedish initiative to create cooperation about alcohol matters at the EU level.This thesis examines why the Moderate Party has changed its attitude towards the restrictive alcohol policy. Three aspects have been considered: the rise of a European public policy, strategic choice, and the influence of the political environment. The paper discusses the problem from a strategic perspective, which means that the political change is viewed as a result of strategic considerations.The party has indeed been affected by all of the three aspects, although to different extent.

The purpose of this essay is to compare the works of Jalal ad-din Rumi and Fakhr al-dinAraqi to see which ideas of God the two writers want to convey. Rumi and Araqi weretwo actors in the mystical dimension of Islam, who lived in the thirteenth century inwhat is today Turkey. Both were of Persian birth and their works were written inPersian.The material I have chosen to work with is Lama´at by Araqi and parts of theMasnavi by Rumi. Both of them have been translated into Swedish by Ashk Dahlén.The theoretical premiss is taken from Influence in art and literature by GöranHermerén. My method is to find images for God in the texts to see which ideas of Godthe two writers want to convey.My review shows that many of the images come from the Koran and speak ofpersonal qualities of God.

SummaryThe purpose with this study is to give a view of how employees understand their belonging and role in a temporary work agency and its clients. This study describes the employees´ relation towards the temporary work agency and the client. The study should be interesting for temporary work agencies and those who have considered of working in the temporary work agency business.The agency in this study is Manpower AB and has existed in Skövde for five years and has appreciated 200 employees. The company offers fast, worth its prizes and flexible employment agency solutions no matter if it affects a few persons or more complicated solutions. You can find specialists and generalists within the most fields, for example administration, sales, market, telemarketing, technology, and logistics.

Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.

This study examined the factors influencing dairy farmers´ decisions to invest in automated milking systems (AMS). The problem studied involves uncertainty, information and complexity for dairy farmers in specific decision contexts. The frame of reference in the thesis combines contingency theory and decision theory and is used in a qualitative analysis of a set interview with dairy farmers who have recently bought an AMS and salespersons from Delaval, one of the AMS suppliers.The aim of this study is to develop an understanding of the decision making processes of dairy farmers, and in particular to identify which types of factors influence the outcome of an investment decision in the technological development of a farm.The study uses Thompsons` (1967) theory about the structure that organizations develop to handle the input of information. Thus, interest is focused on how a farm business structure handles information in the AMS decision, investigating the differences in information with Delaval?s "feed first principle" system and Lely?s "free cow traffic" system.The results of the qualitative interviews with the dairy farmers who bought an AMS show that there are three important factors that influence the outcome: employees, suppliers and the owner.

This essay is focused on the questions of and responsibility for where, when, how and why communication and meetings through archaeology should take place. I have critically studied Swedish public archaeology through three diverse archaeological excava­tions, one took place in the end of the 1980s, and two others in 2012.I have asked for under what circum­stances and with which goals the public efforts become possible. I have inter­viewed leaders for the archaeological excavations and/or the public efforts and questi­o­ned how and why they reached out to the public. I also searched for results and effects in order to problematize and value the public activities.Through interpretation of the resear­ched material it becomes clear that economic issues as well as archaeo­logists interests and engagements are of vital importance for public archaeology. Co-operation in the local community and archaeological documentation is crucial for the deve­lopment of archaeology and its role in society.Keywords: Public archaeology, Community archaeology, Heritage, Communication, Manage­ment, Historic environment education, Time Travel, Living history.