Sedan 2005 är det genom en förordning av Europeiska unionen bestämt att svenska börsnoterade företag ska nedskrivningstesta sin goodwill. Diskonteringsräntan som appliceras vid denna nedskrivningsprövning är av väsentlig betydelse. Vi replikerar delvis en studie av Carlin & Finch (2009) som beräknade teoretiska diskonteringsräntor enligt Capital asset pricing model (CAPM) och jämförde med de diskonteringsräntor som börsnoterade företag i Australien använt i sin redovisning. Carlin & Finch (2009) ansåg att avvikelserna däremellan kunde förklaras genom utövanden som är diskretionära och att opportunistiskt beteende förekommer när företag sätter sin diskonteringsränta. Vi använder ett underlag bestående av Sveriges största börsnoterade företag, de som är noterade på Large Cap- och Mid Cap-listan på Stockholmsbörsen, och studerar hur andelen som redovisat en enligt CAPM avvikande diskonteringsränta förändrats sedan de nya redovisningsreglerna trädde i kraft år 2005 till år 2009.

A large number of system development projects are allowed to proceed for too long, and leads to undesirable project outcomes. Research shows that more than half of the authorities involved reported that at least one of their projects have exceeded their budget, and that a third of all the projects had exceeded the budget. This problem led to the following research question: ?Which factors can explain projects continued escalation within public authorities?? To answer the question, a qualitative case study of the Swedish police?s implementation of PUST, a sort of case management system was conducted. The project received considerable media attention and a large amount of criticism was directed towards the project, partly because the project exceeded the timeframe and budget set at the start.

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

This thesis focuses on immigrant fathers and the specific situation they face arriving in Sweden. The purpose of this study is to examine various systemic obstacles and eventual possibilities these fathers may encounter in the new country and how they affect their fatherhood. The paper is based on four interviews, with three men and one woman, who work with immigrant fathers partly in parenting educational programs. The informants? professional background varies.

Purpose: The puspose with our essay is to investigate how an acquisition can affect leadership. We want to specialize us by analysing how a leadership and the employees in a smaller company can be affected by an acquisition by a larger organization. We also want to investigate how a good leadership should be in a small company due to an acquisition.Methodology: This essay is based on a qualitative method.Theoretical: We have used theories concerning leadership, theories about small and large organizations and theories about consequences after an acquisition. Empirical foundation: Our empirics are based on stories from our five interviews from employees and leaders in Experian.Conclusions: Consequences can appear due to an acquisition. Only mild consequences appeared in the case of Marknadsananalys.

Abstract Contemporary cities find themselves today in a fierce competition against other cities over company establishment and in -migration. In this competition, the city?s main objective is to become an attractive site of capital accumulation.  As this happens, the pressure on the vulnerable groups in society increases, leading to a social geographic polarization. I have examined how the shift towards neoliberalism has affected a city on the fringe as Kalmar. How is the postindustrial urban space constructed? I found this important to analyze since it put two important questions in the light: For whom, and for which purpose do we build the city today? My questions have been:v  What are Kalmar municipality?s strategies to develop Kalmar?v  What are the results of this strategy in the urban space?v  What are the consequences of this strategy?The research has been a case study of the city of Kalmar with a qualitative deductive approach where David Harvey?s theories about the city in a capitalist system have been the underpinning structure.

Ultrasound is a diagnostic aid often overlooked by the veterinary practicioner who works with farm-animals. However, it?s use increases, particulary for breeders where ultrasound has long been used to evaluate ovaries and to diagnose pregnancy or disturbances in reproduction. There is much knowledge in how to examine ovaries and uterus by transrectal ultrasound, but when it comes to doing ultrasound of other organs in the abdomen the knowledge is more limited. Cows are very large animals, so it is not possible to examine everything inside the abdomen with ultrasound, simply because the ultrasound beam has a limited penetration. There is also lots of gas inside the gastro-intestinal tract of a cow, mainly in the large intestine and the rumen, and that makes it impossible to examine the organs behind the gas since the ultrasound waves are reflected when reaching the soft tissue-gas interface.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

The purpose of this study is to explain the development of the first higher technical education in Trollhättan, with the added perspective of Trollhättans strong industrial profile as a city. The interesting thing being that the city did not try to first and foremost get a regular higher education, but a technical higher education instead. The study describes the political twists and turns the question took from its most early stage in the year 1940 and how the city's industrial profile did indeed have an impact on the development of the first higher technical education. Especially because there was a need for educated engineers in the city, as well as the country of Sweden in large during this time. The study also tries to explain the problems related to such a development, primarily by describing the lack of sufficient housing for schools during the 1950's, this meant that the higher regular school and the higher technical school had to cooperate in finding said housing.

Leadership is a well-known phenomenon in today?s world and researchers have developed multitudes of theories with different assumptions about what leadership is and what implications it has. Models of different kinds of leadership have been presented and researchers are constantly working on trying to find a definition of great leadership. Our thought was however that because every human being is unique it would be naïve to presume that all people hold the same perception about what constitutes good leadership. Although we believed that every person defines good leadership in his/her own way we also believed that there could be similarities to be found between illustrations generated from people with comparable organizational positions.

The purpose of this study is to illustrate how some teachers in multicultural school environments reflecton and experience the educational work with national tests in the third grade for students who do not have Swedish as their native language. The research questions I have chosen to work with are:How do teachers experience working with national tests in groups of students where there are children with Swedish as a second language?How do the teachers reflect on the students linguistic preconditions relating to the national tests in these groups of students?What strategies in their teaching on national tests do the teachers use when it comes to students with Swedish as a second language?In this study I have chosen to use a qualitative interview method. Since the purpose of the study is to understand how teachers reflect on students with Swedish as a second language the obvious choice was to interview teachers who work in a multicultural school. In my thesis I have chosen to use sociocultural theory, Cummins four quadrant model and context for theoretical approach.

I den här uppsatsen kartläggs operationella valutasäkringsstrategier i svenska företag. Företagen återfinns inom industribranschen på Large Cap och Mid Cap på Stockholmsbörsen.För att få en generell kunskap om valutasäkringsstrategier hölls initiala intervjuer med dels Magnus Jarlén, Corporate Finance Director på AB Volvo, dels Peter Karlsson, Head of Treasury på AB Volvo. Förutom att bidra till bakgrundskunskap, utmynnade även intervjuerna i en problemdiskussion utifrån vilken frågeställningar skapades.Uppsatsen ämnar besvara hur valutasäkringsstrategier ser ut i de gällande företagen, samt om finanskrisen 2008 har haft någon påverkan och i så fall hur den påverkat valutasäkringsstrategierna. Uppsatsen ämnar även undersöka om det finns riktlinjer för hur valutasäkringsstrategier skapas. Slutligen undersöks varför vissa företag säkrar sin valutaexponering med derivatinstrument medan vissa företag väljer att inte göra det.Som underlag för att besvara frågeställningarna har en litteraturstudie gjorts tillsammans med granskningar av tidigare svenska och utländska undersökningar inom valutahanteringsområdet.

The use of computer and video games has increased immensely over the past few decades and today a majority of the Swedish population enjoys them on a daily basis. With such a large number of frequent users, the media reporting on the subject of games becomes interesting and important. How are games represented in the media, and has there been any change in the way they are portrayed as their popularity has grown? ­The aim of this study is to determine if and how the portrayal of computer and video games in Swedish newspapers has changed during the period 1995?2012. The study was conducted with the use of quantitative content analysis and the empirical data was collected from the two most widespread newspapers in Sweden ? DN and Aftonbladet.

In the wake of the electronic revolution digital library has become one of the central themes concerning libraries. The present study takes up the question whether digital library can function in the same way as the conventional library. The question can obviously be posed from different perspectives, e.g. technological-, the user-, or the organizational perspective. The study investigates if (and how) digital library can have the same functions as the traditional library.