Detta arbete handlar om Etik och Moral och om hur helt vanliga människor agerar i för dem ovanliga situationer. I vardagligt tal används ofta etik och moral som synonyma begrepp men det handlar egentligen om olika saker. Man använder begreppet moral när man syftar på grundläggande åsikter ifråga om vad som är rätt eller fel. Moralen yttrar sig t.ex. i form av tal där man uttrycker vad man anser vara rätt eller fel i någon viss fråga.

Goodwill är ett kontroversiellt begrepp och har varit mycket omdiskuterat inom redovisningslitteraturen. På senare år har andelen redovisad goodwill ökat och blivit en betydande post i företagets balansräkningar. Enligt IFRS 3 ska anskaffad goodwill beräknas som skillnaden mellan köpeskillingen och identifierbara tillgångar och skulder. Eftersom goodwill ofta baseras på ett restvärde och att både IFRS 3 och IAS 36 uppmanar användarna att göra subjektiva bedömningar skapas utrymme för manipulation i redovisningen. Anledningen till det är att redovisningsdata ofta används som underlag för att mäta chefers prestation.

Background: It has been shown that companies that lived under protected conditions for a long time have had difficulties to adapt to major changes. With that in mind an even more extensive low-cost competition in the Swedish grocery market will make a threat for the traditional grocery stores' long-term survival. The question then becomes, which strategies will be successful and lead to higher customer loyalty.Problem: Are the traditional grocery stores using strategies that can compete in addition to pricing and will those strategies lead to long-term survival?Objective: Is to analyse and evaluate two traditional grocery stores' strategies and to examine whether these are consistent with customer demand.Approach: First we have created a more fundamental understanding of the situation in the Swedish grocery market. Then we have implemented two interviews in each grocery store.

Context: During the 21st century several alarming reports have been published that deals with the depletion and pollutant of the earth by human interference. The earth is an ending resource and so are the mountains and bedrocks which are continuously mined in order to harvest its minerals. The idea behind Urban Mining is to (re)invent processes enabling further purpose for materials both from old deposits and new products providing secondary raw materials and energy. This thesis aims to investigate the challenges and opportunities of how firms and organizations can and will be able to strike a better balance between product-/service systems, economic growth and environmental stewardship in the context of Urban Mining as an approach. With the innovation of processes, technology, business- planning and creation in focus.Objective: How to future proof a business model for Urban Mining by the usage of business model design.Method: This thesis will be conducted using a case study approach, meaning that it will incorporate qualitative, exploratory and descriptive characteristics - aiming towards enabling both applied and fundamental research.Results: The result evaluates the business model element differences between traditional C&D industry and Urban Mining industry.

This essay, Jacobsberg ? a Landscape Garden and a Cemetery is a documentation and a historical analyze where I?ve been focusing on the development of the landscape garden in Sweden in relation to a garden called Jacobsberg. The garden was built close to Visby on Gotland in the early 1800s by the assessor Jacob Dubbe, but has since been almost forgotten. My survey aims to depict the circumstances surrounding the creation of Jacobsberg. In what purpose was it built? I?ve also been examine the historical context of the garden?s origins with the intention to define and confirm its architectural style.The essay comprises two major parts, where the first part deals with the history behind Jacob Dubbe and Jacobsberg, and contains an illustration of the assessor?s life and of the garden?s original structure and shape.

This study is predominantly qualitative. It is also descriptive to a large extent and notoriented towards hypothesis-testing. The study aims at studying what has influenceddigitization of old Swedish dramatical works through the Dramawebben projekt, whilefocusing on the technical solutions. Four different data collection methods have been applied.Interviews and a questionaire with open-ended questions were the two primary tools. Adocument analysis and observations were applied as well.Examples from earlier research to relate to questions about digitization as an institutional andsocietal practice are presented.

In the increasing urban environments and the modern societies demands for sustainability there is a challange in planning cities with a balance between density and a satisfying access of recreational environments. For attractive cities these environments need to be designed to fit every inhabitants? demands and opinions in some way. Increased knowledge and understanding is therefore needed about how different design styles in landscape architecture affect people and the cities. In this bachelor thesis benefits and disadvantages as well as the experience and impact of two fundamental design styles i discussed; naturalistic and formal/abstract design.

Sammanfattning Bakgrund: Typ 2-diabetes ?r en kronisk metabol sjukdom som kan leda till allvarliga h?lsokomplikationer. D?rmed utg?r egenv?rd en fundamental och central komponent i behandlingsstrategin f?r att f?rebygga sekund?ra komplikationer och optimera patienters prognos. Egenv?rd inneb?r att individen har ett kontinuerligt ansvar f?r att vidta h?lsofr?mjande och behandlingsrelaterade ?tg?rder i syfte att hantera sin sjukdom samt uppr?tth?lla god livskvalitet.

Social media has recently expanded dramatically, as more people are using different media such as blogs, Facebook and Twitter, to express their opinions. This increases the possibilities to spread information and an unclear legal regulation in this area can create adverse consequences. Freedom of expression is a constitutional right, which forms an important cornerstone of a democratic society. Public employees? freedom of communication means that they can submit information to the media, without fear of reprisals from the authorities.

Title: Female leaders within the bank sector. Level: D-level in Business Author: Emma Roos & Fanny Wiklander Supervisor: Maria Fregidou-Malama Date: 2011 ? January Aim: The aim of this study is to examine which factors are behind the low number of female leaders compared to male leaders within the bank sector. Method: We have adapted a qualitative method. This means that the researcher works close to the object of research and tries to understand it. We believe that this is a suitable method for our study since it?s based on seven personal interviews.

Stockholms vattenskärning AB in Kungsängen has through the acquisition of a company begun to design and produce aircraft heaters whose origin is early 1970s which follows a high inefficiency in terms of energy consumption and size.The aircraft heater, which is sold worldwide, serves its purpose for customer satisfaction and has done so ever since it was developed in the 70s.Stockholms vattenskärning AB is now investigating the possibility in making the aircraft heaters more efficient, both in terms of energy consumption but also on a more efficient design with the belief that it would lead them to an edge in the market. The aircraft heater consists of several main components whose function altogether is to keep passenger aircrafts warm while they are on the ground.This project has been limited to the further development of the heat exchanger package which accounts for the conversion of the hot medium to the fresh air being carried in to the aircraft cabin. Work has been divided into different phases in order to create a better understanding of the project range and to make it easier to divide the various elements in the time available, 10 weeks. These phases are literature review, situation analysis, concept generation, CAD, concept comparison and writing reports.After the initial literature review was made, a fundamental theory was written which is essential in understanding the remaining parts of the project.With the theoretical part as support, measurements and calculations were made on the current heat exchange package in a situation analysis to ensure its operation and efficiency.In the concept generation phase, the collected facts from the literature review was used as the basis for creating a matrix. The purpose of the matrix was to indicate the two most suitable types of heat exchangers to develop four new concepts out of.In the CAD phase the four concepts was drawn up and then described with text and images.The last phase is the concept comparison where a concept selection matrix is used to function as a decision basis for further production at Stockholms vattenskärning AB. The four concepts have been developed based on the current heat exchanger and is gradually changed into a design of a cross-flow heat exchanger constructed out of stainless sections. The purpose of this is to have gradual upgrading of the heat exchanger as an option, in order not to saturate the market..

The topic of this master thesis in legal science is state law and constitutional law, or more specific judicalization, with the division of power and thus increased individual legal rights in various forms. Sweden has traditionally had a weak constitutional protection for the individual?s legal rights. The public power has been concentrated to the government and the courts have only played a marginal role. Since the implementation of the European convention of legal rights and with the ever-increasing importance of the legal system of the European Union, the Swedish legal system gone through changes of historical dimensions.This master thesis is based on the legal dogmatic method where laws, preparatory work, case law and doctrines have been systemized.

This thesis examines the use of history, historical narratives and the relation to Venezuelan historical consciousness in Libro Rojo, a publication of The Unified Socialist Party of Venezuela (PSUV). It consists of four parts: an introduction, a declaration of principles, statutes and finally what is called the programmatical bases (bases programaticas) of the party.A starting point for this thesis is that this is an under prioritized area of research about the Bolivarian revolution in Venezuela. It aims to show the centrality of history in these fundamental documents of the biggest left-wing party in Latin America.The thesis finds that symbolically charged historical figures ? mainly national icons of Venezuela´s struggle for national liberation - are mobilized to back up contemporary aspirations and influence public perception of what kind of future is possible and desirable. Libro Rojo structures the relationship between past, present and future in order to influence historical consciousness.It also finds that Libro Rojo constructs a vision of socialism which aims to show that the ideas and actions of Venezuela´s symbolically charged historical figures are compatible with the ideas of 19th and 20th century western Marxism.

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

I ett internationellt perspektiv har Sverige hög amningsfrekvens, men under 2000-talet har amningsfrekvensen sjunkit och stora regionala skillnader ses. Kvinnorna rekommenderas att helamma sex månader. Mödravårdcentralen (MVC) informerar om bröstmjölkens hälsoeffekter som till exempel att bröstmjölken skyddar barn mot allergier. Forskning visar att överviktiga och feta kvinnor har kortare amningsduration, men få studier behandlar svenska förhållanden. Syfte: Syfte med fördjupningsarbetet är att studera samband mellan mammans BMI relaterat till amningsduration och mammans skattning av barnets hälsa de tre första levnadsåren.