PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

Problem: Which factors affect customer satisfaction in a non-physical bank relation? Purpose: The purpose with this thesis is to study what creates customer satisfaction in a non-physical bank relation. We look at this by conducting a case study in which we studied the opinion of customers who uses the e-bank at FöreningsSparbanken. Method: We have used a qualitative data method through which we have received answers from our respondents, these we have interpreted to form information, which we have used in our analysis. In our empirical study we have used a case study in which we have chosen to interview both customers and co-workers to get an answer to our problem.

This study is about care managers, who process in the care of the elderly, regarding to needs, rules, regulations, guidelines and their freedom of space. The purpose with this study is to understand how the care managers process out of the basis from the needs of the elderly, the municipal guidelines in relation to the caremanagers freedom of space.The study has a qualitative approach and is based on semistructured interviews with five different care managers.To analyze our interview material we have use the street-level bureaucrat theory by Lipsky and Johansson and the theoretical idea empowerment. Before we started our research about care managers we had an understanding in that the organization had an influence in the judgment of the needs of the elderly. Now we have an understanding in that the relative to the elderly is the one who wants to affect the care manager during the judgment of needs in what effort to make. Our study indicates that it exist insecurity regarding to the municipal guidelines, which was surprising. We thought that the guideline was something positive and a help full tool for the care managers.The result in our research points out that the guidelines makes insecurity instead of comfort.Our study shows that the care managers are contradictory regarding to their freedom of space. In the other hand they consider that their freedom of space is positive, but on the other hand when the municipal guidelines don´t work, they become worried and insecure.It´s the none working municipal guidelines who gives the care managers a huge freedom of space. Which leads to that the care managers is afraid of doing misjudgments. Our result don´t distinguish from other studies made in this subject area. .

The aim of this master?s thesis is to investigate the value and impact that reading groups organized by Swedish Public Libraries, have on its participants, role of the librarian and the Library as whole, according to librarian?s conceptions. In literature and earlier research reading groups are described to represent an important reader pro-motion tool for Public Libraries. At the same time the typical reading group member is often described as a per-son with a familiarity of reading. Another purpose is therefore to investigate the contribution of reading groups in promoting reading, according to librarian?s conceptions.

The preschool should lay the foundations for lifelong learning in a good educational activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.

This study focuses on oral communication in the classroom involving discussion and dialogue amongst pupils, but also between teacher and pupil. The overall aim is to study the choices regarding the group composition and working methods that might occur in four individual teachers? lessons plans with the intention of increasing the pupils? knowledge through oral communication. The main focus is to explore what the teachers think of the choices they make and how they believe these changes affect the pupils. It is also focused on how the teachers perceive their pupils? learning is improved by oral communication and how they incorporate all pupils, especially the pupils who rarely participate in classroom activity.The methods used are qualitative studies using interviews and observations.

The purpose of this study is to examine the conditions for pre-school teachers to achieve those goals that are constituted for science education in the Swedish curriculum for the pre-school. The study questions of formulations are: which importance have the conditions for the work with science education in pre-school, which importance have pre-school teachers engagement and knowledge for the work with science education in pre-school and does the pre-school pre-school teachers think that they have enough conditions to achieve those goals that are constituted for science education in the Swedish curriculum for the pre-school. The results are based on an interview survey with ten pre-school teachers from three pre-schools that are connected in a unit. The interviews were recorded and transcribed. The results from the study points out that the pre-school teachers engagement are most important for the work with science education in pre-school to flourish.

Sports Marketing is a growing part in the world of sports today. Our main purpose of this paper was to analyze which role marketing plays for an ice hockey organization in the Swedish elite today. For this study we did a case study research on the Swedish team Södertälje Sportklubb, where we interviewed seven people. In addition to the people in the organizations we chose to interview two sport journalists. This research was made from an organizations point of view and all of the interviews were of qualitative character.

In a time where information overload is a fact, well formulated messages is required and communication is a big contributing element for building strong brands. In the north of Sweden, Norrmejerier is one of the big actors with dominance on the dairy factor market. Through making milk products that lands in the consumers refridgerators, they are not only working for economical interest but also for improving the nature of the north of Sweden. Through visual communication, Norrmejerier shows the consumers a beneficial view of the north of Sweden which corresponds to the populations own impression of their part of the country. This contributes to a feeling of belonging that makes strong and loyal consuments. The feeling of belonging is also reflected in Norrmejeriers commercial movies, that uses the consumers conscience to make costumers. By two group interviews and a semiotic analysis of Norrmejeriers commercial movies, this study aims to examine how Norrmejerier uses qualities of the north of Sweden when building their brand.

This qualitative study is aimed to explore the leaders? experiences of difficult conversations in their work. We have examined if they take on a different role during the difficult conversations and how communication can affect their leadership during the conversation. We have also examined the importance of the leaders? ability to distance themselves from the sensitive subject and situation, to maintain their role as leaders.

Feline odontoclastic resorptive lesion (FORL) is a tooth disease affecting both domestic and wild cats. Although FORL was described as early as the 1920´s, the etiology is still unclear. Several hypotheses have been presented but different studies have obtained contradictory results, and today there is no generally accepted etiology. Teeth affected by FORL are characterized by root resorption with progressive destruction of the tooth structure and alveolar bone as a consequence of clast cell activity. The disease is considered very painful when reaching a certain stage.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

The office is the working environment in which an increasing proportion of the population spends their days . One type of office are open plan offices which are characterized by several people sitting together in the same room without spatial boundaries . The general discourse of this kind of offices is that they constitute an advantageous design that allows organizational changes without the need for redevelopment . From a work perspective, this office design is both criticized and acclaimed . Problems with noise is frequently reported in research which can lead to ill health.

The aim of this qualitative study was to examine and understand how teachers see and handle the signs of child poverty within a classroom context. The paper is based on an Interview study involving 8 teachers in 2 Swedish schools for children between the ages of 6 to 12 years old. Poverty is a complex word and there are many definitions of it. What do teachers interpret as signs of child poverty in the school context? How do they act when they think it?s necessary to protect a child from being affected by it, and how can we understand their choice of action with the help of action theory? We discovered that the teachers notice different things as signs of child poverty, and they all react in both different and similar ways.

This study has been about the representation of the Swedish tourism company Swanson?s. They do trips in US and every year they do a brochure with many pictures. The objective of my study is to look how pictures help to constructs places. Its often problem with pictures because sometimes they are constructs.