What does the Swedish church Västerås stand for today according to the employees and how do they want to profile themselves to the target group? What image and what expectations does the target group have of the Swedish church Västerås? How can the Swedish church Västerås communicate uniform, with the intent to create mutual value with the target group?The purpose of the study is to make recommendations to the Swedish church Västerås for their prospective communication plan by examining their profile and target group's image and expectations of the organization. The study also aims to examine how the Swedish church Västerås can communicate their brand uniform.The study applies a qualitative research with deductive approach. Data were collected through semi-structured interviews with a sample of the employees and focus groups with a sample of the target group.Better match between profile and image means that SkVs employees better understand the organization and can communicate more uniform which leads to a stronger brand identity. If SkV understands what is relevant for their target group, they can reduce the total cost of customer delivered value and thus increase the total value.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

The study aimed to highlight workplace meetings´ benefit and what level of development. The study was done at a school in Lidköping and included two qualitative observations. Most of the groups´ members were women; one man was included in each group, and there was a mixed age structure of the meeting participants. The collection of data was then paired with the scientific literature and scientific articles. .. Our results demonstrate that group 1 spend 59% of the time on information and 41% of communication.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

The purpose of this paper is to try to get an understanding of the underlying causes and reasons that students starting in seventh grade junior high school seek out a particular group, and the extent to which they do so.The work is based on the questions: How do students perceive the meeting with their prospective bench-companion in a new composite class? What should a teacher consider when it comes to bench placement in a new composite class? Do the students change, and if so to what extent, friends when they start high school? What are the factors that affect/have affected the students' choice of friends? How large a role does the school play for pupils relationships? What thoughts and feelings do the students have regarding new encounters?I have conducted in-depth interviews with six adolescents in grade seven as the basis for the understanding of how students relate to group selection and group affiliation, and I have then compared this material with previous research on the subject. Furthermore I have availed myself of literature in social- and group psychology.The conclusion which has emerged is that the most important component of a group-process is the sense of solidarity and security, and the results show that students largely retain their old relationships rather than adding new, when they start high school. Hence the teacher plays an important role in ensuring that any imbalance in the group is offset and make sure that nobody is excluded, but also to help make room for new groups and be aware of the sensitive and responsive phase of life that the young people are in..

The aim of the study was to examine the reading ability of adultswith intellectual and/or communicative disabilities. The group adults withintellectual and/or communicative disabilities consisted of 66 individuals.One control group consisting of 36 children aged 7 to 12 years and onereference group consisting of 14 adults were used. Participants were given anumber of language and reading related tests. Adults with intellectual and/orcommunicative disabilities had significantly lower results than the adultreference group regarding all tests and significantly lower results than thechild control group regarding phonological processing. There was nodifference between adults with intellectual and/or communicative disabilitiesand the child comparison group regarding word decoding and readingcomprehension.

The aim of this study has been to investigate children and adolescent development in ?The turning point? children´s and adolescent program in Kristianstad. We also wanted to find out the support group leaders experiences concerning the children´s and the adolescents development in programs and how they apprehended their role as a support group leader. Our intension was also to study how the adolescent and the children considered their own development in the program. To carry through this study, we used two types of qualitative methods i.e.

The purpose of this study is to illustrate, analyze and discuss how a group of Swedish-born adolescents of non-Swedish descent identify themselves in relation to personal experiences of belonging and loyalty. I have chosen a qualitative research methodology in the form of one group interview and two individual interviews.The result of the study shows that the group of Swedish-born adolescents of non-Swedish descent identify themselvs with one or more nation-states in different ways depending on different concept metaphors that underlie the concept of nation in different national discourses..

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

AbstractWe are interested in group meetings of the self-help group Alcoholic Anonymous and the emotional energy created therein. We examine which impact self-help group AA has on its group participants regarding: group meetings, dealing with alcoholism and identity. Group membership has great value for individuals; it provides social identity and possibility to self-value. Previous research shows that group members of self-help groups who have been sober for a period of time experience higher self-esteem and less anxiety compared to non-members. Our thesis is based on a hermeneutic approach.

This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting.  .

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.