Life is for us humans a social life. We are constantly in different social communities with various purposes. Throughout life we are part of different groups, for better or worse. The basic social communities, in our society, are the groups we live, work, learn and grow in. This essay deals with the groups children develop and learn in, in school and leisure time center.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

The purpose with this essay is to explore how pupils in a special group of education experience how it feels to be part of this kind of group. Further I want to examine a special educationalist view of this kind of groups. To perform this essay I choose to interview four pupils and one special educationalist. Through the interviews I want to discover the pupils and the special educationalists thoughts and experience. The result has been compared with earlier research and the essay has its basis in different theories.

This master thesis is about amateur writing. To understand the writers needs and wishes about writing and access to information I have researched writing in a writing group. To answer my questions I have studied research literature and interviewed six of the members of the writing group. I also participated in their meetings for two years. The result of this study shows that writing had a therapeutic function for all of them in a period of their lives.

The empirical data that lies behind this survey comes from field work between 1992 and 1995. This field work represents work I made myself as a sales-man for the company, Malmberg Original Water. The task was to implement the Malmberg mineral water brand on the restaurant market of the South-Swedish area. Our aim was to reach the upper-scale, premium market of restaurants. The mission was successfully completed, and at 1996 we had completed the position as the most exclusively positioned mineral water brand in Skåne (Southernmost Sweden).

The focus of this thesis is the group as a pedagogical tool. It investigates whether and how what is known of group size can help further schools in fulfilling knowledge and democracy goals and moreover how such knowledge can influence the principals? management. The mission of school education is to provide the basis for each pupil?s individual development and in the end it is pupils? individual performances which are graded.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The purpose of this essay is to examine Prostitutionsgruppens ("Prostitution group") concrete operation, its organisation and how the group have changed since sexköpslagens ("sexbuy law") incorporated.Prostitutionsgruppen was founded in 1981 and have been working against prostitution. Their main goal is to reduce the damage of prostitution. Their work consists of treatment and reaching out to help prostitutes. Another part of their work is to change the public attitude towards prostitution. They act as intermediary of the knowledge they have gained through meeting people in prostitution.I have interviewed one social worker in the group and researched earlier literature.

This candidate essay aims to examine the possibilities occupational therapists (OT) have in order to support refugee children in Sweden. The authors find the subject of current interest because there is a constant and frequently debate in our society concerning refugees, which makes us question what role the OT could have with this group. Method: This study has a qualitative approach with focus group methodology as method. At two occasions, four respectively three OTs met to discuss an in advance given interview guide. The discussions were coded on the basis of person-, group- and society perspectives.

THE ROLE OF TARGET GROUPS IN FEEDBACK EFFECTSBrand extension is one of the most commonly used brand strategies since it reduces some of the risks involved in introducing a completely new brand. There are, however, several challenges associated with brand extensions. One of these challenges is the impact of a new brand extension on the parent brand image, which is known as feedback effect. Feedback effects are the changes in parent brand associations that are caused by a new brand extension, these effects can be both negative and positive. Several previous studies have investigated feedback effects and the antecedents of these effects.

Background: Breastfeeding frequency decrease in Sweden and infants born preterm is a particularly vulnerable group to not be breastfed according to current recommendations. Mothers of preterm infants have an extra need of support from the health care system. Mothers' self-efficacy in breastfeeding affects the outcome of breastfeeding. Health professionals' attitudes to breastfeeding have an impact on the breast feeding support they provide to the mothers.Aim: To investigate whether an intervention could strengthen self-efficacy in breastfeeding among mothers of premature babies. A further aim was to investigate whether the intervention influenced health professionals' attitudes to breastfeeding.Method/Design: An experimental study with quantitative approach in the form of questionnaire survey was conducted.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

Areal is one of the major players in the Swedish market for real estate brokerage of agricultural properties and related additional services. The purpose of this report is to give a better picture of the needs for additional services of property purchasers of Areal. Add-on services are the type of counseling you may need to achieve good economy on an agricultural property. Through a survey of property buyers of Areal information has been collected and compiled. A very good response rate was obtained and the material seemed reliable as it reflected the population in general.