Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The thesis explores an ongoing dialectical process between different levels of employees including top management to workers of Scandinavian Airline Service (SAS) regarding a new change program and to find out the possible social construction among them. In particular, it searches for the constructed reality of SAS ground service employees at Malmö Airport with regard to the preparatory stage of SAS Strategy 2011. A possible ambiguity in dialectical process is explored as it relates to an organization?s ability to effectively influence the understanding and identity of its employees through discourse.

ABSTRACTBackground: After general anesthesia the cognitive ability is temporarily impaired. Cognitive recovery is necessary for the patient to be able to assimilate the information that she / he gets postoperatively. It also increases the patient safety. There are few methods to estimate and assess the patient's cognitive recovery before and after anesthesia. The purpose of this study is to test the usefulness of the instrument PQRS and to assess the patients cognitive recovery after anesthesia.

This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive. By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory. The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.

Inom sjukgymnastiken används mätning av muskelstyrka för att utvärdera och planera rehabiliteringsperioder. Isokinetiska dynamometrar och one repetition maximum (1RM) är två vanliga metoder för att mäta muskelstyrka. Efter en skada på främre korsbandet (ACL) sker en muskelatrofi av bland annat mm. quadriceps och hamstringsmuskulaturen och det är därför viktigt att kunna utvärdera dessa muskler. Genesis Single är en ny tränings- och utvärderingsmaskin på vilken inga tidigare studier gjorts.

This Degree Project was about finding the best loudspeaker placement in a heavyweight truck and also the best suited loudspeaker for this task. The project took place in Södertälje, Sweden, on behalf of Scania CV AB. The goal was to create a new listening environment in a truck cabinet.The results were accomplished by the performance of a few different tasks. First a benchmark was made on Scanias top competitors. Second a listening test was made to get an apprehension of what people find lacking in the sound reproduction of the sound system.

This study is focusing on students at compulsory level and their performance in national exam tests when the students first language is taken into account. Students in Swedish schools with non-Swedish speaking parents commonly follow language classes for limited Swedish proficient students. How does this affect their results when tested in other subjects as physics,biology and chemistry? A general claim is that national tests can provide data for balancedand fair grades. This view is challenged in this paper, through Principal Component Analysisof test results that shows a difference between schools when the schools social position and share of limited Swedish proficient students are measured.

Studien ämnar undersöka om människor med ADHD uppvisar en högre prevalens av otrygg anknytning (enligt testet ASQ) än normalbefolkningen. Metoden som har använts för att mäta detta är en internetbaserad självskattningsenkät; Attachment Style Questionnaire, ASQ, som är ett test som mäter olika kateogier av relationella mönster baserade på anknytningsteori. Testresultatet indikerar en hög förekomst av otrygg anknytning (95 %) i den undersökta gruppen. Med tanke på begränsningar I validiteten främst på grund av endast användningen av enbart ett test för mätning och på grund av att ASQ mäter relationella aspekter i en individ så undersöker studien först och främst resultatet av relationella mönster i gruppen ADHD..

This study examines a case of cooperation between banks, commerce, police and the municipality of Skövde, which in a project has the target to reduce the use of cash by 15 % in the city during 2011. The purpose of this study is to increase the understanding of the importance of cooperation in which different actors come together to reach a common goal, such as speed or interfere with an ongoing change, while they must meet their own interests. In this study the case of cooperation has been studied by using a qualitative approach. The methods used in this study are participant observation and a group interview as well as personal interviews. The theories underlying the study revolve around the concepts of collaboration between organizations with similar interests, changes in society, conflict and resistance to change..

För att en mjölkko ska vara vid god hälsa och producera optimalt är det viktigt att hennes energimetabolism är i god balans. Förhöjda nivåer av ketonkroppar (?-hydroxybutyrat, acetoacetat och aceton) är en indikation på att störningar i energibalansen föreligger och har i flera studier kopplats samman med ökad risk för sjukdomar och sänkt mjölkproduktion. I veterinär ambulatorisk verksamhet används olika snabbtester för att enkelt påvisa förhöjda nivåer av ketonkroppar i mjölk, urin och blod.Syftet med denna studie var att utvärdera fyra snabbtesters tillförlitlighet för ketonkroppsdetektion hos mjölkkor, under svenska förhållanden, i jämförelse med en verifierad laboratoriemetod.Från 51 mjölkkor i olika laktationsstadier samlades blod-, mjölk- och urinprov. Förekomsten av ketonkroppar undersöktes med fyra olika snabbtester: Precision Xceed (helblod), PortaBHB milk ketone test (mjölk), Acetontest (mjölk) samt Ketostix (urin).

The report handles the transmission of signals from piezoresistive pressuresensors and thermocouple from a rotating object. This report also evaluates the possibility to collect data in a datalogger that rotates with the object. Telemetrics was previously used for signaltransmission in Finspång, therefore there has been no tests considering preassure measuring. One transmitting method handled in this report is transmission through a slipring connection. One test with a slipring connection was performed for transmitting signals from a piezoresistive preassuresensor.

In the current study, the aim was to investigate whether tail posture and motion can be an indicator of the emotional state of pigs and if the tail posture of the pig is affected by social breeding value (SBV), coping style and/or housing. Emotional state can be defined in two dimensions: valence and arousal. Two batches of 96 finishing pigs were studied in a one generation selection experiment with a 2x2 set up and were housed in a barren or straw bedded pen. In each pen, 6 pigs (3 male, 3 female) were housed. A back-test was done to determine the coping style of the pigs with two categories; high resister and low resister pigs.

This bachelor thesis is a study about the change of the classificationsystems in Swedish libraries. The empirical data was collected through four qualitative interviews with both research and public libraries. The data was analyzed by the use of organizational theory based upon Joacim Hanssons book Libraries and identity: the role of institutional self-image and identity in emergence of new types of libraries. The empirical result points to a major change in how libraries and librarians look and work with their collections, it can also be said that the librarians do not seem to think that the users will be affected at all.The analysis was based on these issues: What positive and negative effects introducing DDC will there be on research- reflective public libraries?What will be the effects on the librarysector introducing the new classification system DDC?What will be the effects on the users introducing the new classification system DDC? .