Undersökning: Undersökning av de tjugo största svenska bolagen (sett till börsvärde) på Large cap.Nyckelord: Goodwill, nedskrivningstest, antaganden.Syfte: Syftet med uppsatsen är att undersöka hur de största svenska bolagen på Large cap organiserar sina nedskrivningstester och vilka effekter de nya goodwillreglerna har på resultatet och utdelningarna.Metod: Vi har genomfört intervjuer via e-mail med representanter från de största svenska bolagen. Sedan har vi analyserat svaren med den teoretiska referensramen som grund.Slutsatser: Sex av sju företag organiserar sina nedskrivningstester internt efter en, för varje företag, specifik mall. Antagandena som görs i samband med nedskrivningstesterna ger upphov till olika mallar i respektive företag vilket försvårar jämförbarheten företagen emellan. Nästan alla företag identifierar en positiv resultateffekt av de nya reglerna men eftersom inga nedskrivningar har genomförts så är det oklart om den positiva resultateffekten erhålls i ett längre perspektiv. Inget av företagen identifierar några utdelningseffekter av de nya redovisningsreglerna..

Syftet med arbetet var att analysera på vilket sätt företag kommunicerar gentemot bloggare i marknadsföringssyfte, i de fall där kommunikationen misslyckats eller uppfattats som negativ av bloggarna. Genom att med hjälp av metoder för brukstextanalys titta på retoriken och argumentationen i åtta mail som skickats från företag till bloggare, drogs slutsatsen att många av mailen saknade tyngd, både retoriskt och argumentatoriskt. Många av mailen saknade tematisk koppling till den adresserade bloggens nisch och i vissa fall stred även meddelandet mot marknadsföringslagen.Fyra bloggare har varit med och bidragit med material, och dessa har även fått fylla i ett frågeformulär, för att ge sin subjektiva åsikt kring mailen de mottagit. Bloggbyrån, en PR-byrå specialiserad på kommunikation företag och bloggare emellan, utgör också en del av arbetet i form av en intervju med byråns VD (Mats Lindborg), som berättar om Bloggbyråns arbetssätt och hur de anser att kommunikationen bör se ut när företag ska kontakta och samarbeta med bloggare i ett marknadsföringssyfte..

The master's thesis investigates how the concept traditional knowledge is represented by international organizations that are influential in development work and policy making. Departing from a theoretical framework drawing on Michel Foucault, constructed aspects of knowledge and the power relations knowledge production implies are highlighted.A recent interest within library and information science and practice to document this kind of knowledge raises questions about how traditional knowledge differs from other forms of knowledge and how knowledge organizational tools can be applied. Investigations, which critically explore the concept traditional knowledge, the power relations the concept creates as well as the interests and purposes it serves, have been surprisingly absent within the discipline. The focus in this master's thesis is how traditional knowledge is conceptualized by international organizations. A discourse analytical approach reveals the power relations that are inherent in their descriptions of traditional knowledge and how they describe the relevance of the concept for their work.

This thesis describes the development of a tank insert for diesel cars, from idea to a prototype. The idea is to design an insert which makes it impossible to refuel petrol in a diesel car. The insert shall be installed in the existing tank opening on diesel cars. The tank insert is designed for the Swedish company SverigeGrepen AB located in Vänge, just outside Uppsala. Their main product is a pitchfork that is ergonomically designed and durable.A pre-study were performed in which information relating to fuel caps, tank openings, petrol- and diesel nozzles were collected.

We want to search knowledge in how teachers with a focus on after-school recreation centre estimate how their own competence is used in after- school recreation center and school and what expectations/apprehensions they have on their profession in the future. In our study we have asked teachers with a focus on after-school recreation center how they estimate that their competence has been used in after-school recreation center during the last three years. The method we have used to illustrate this is the Delphi method Nordänger (2009), where we interviewed eight respondents by e-mail. From the responses, we have found that teachers with a focus on after-school recreation center experience that their skills should get more attention in the school. They want to combine care and pedagogy that supports students' physical, intellectual, social and emotional development.

Our main objective with this essay was to study VisitSweden?s effort to sell Sweden to foreign markets.This has been studied in relation to VisitScotland work and approach. We collected empirical data consisting of document studies and interviews with representatives of VisitSweden and VisitScotland. In addition, we have supplemented with an interview with a representative of Svensk Destinationsutveckling AB. We based our analysis of our empirical data on previous research in destination marketing.

This study was commissioned by the Västerbotten sports federation, whocalled for an overview of the policies that the municipalities inVästerbotten work after in the field of sport. The study aimed to identifysports policy programs or documents that have been produced by themunicipalities, and how they work with them. Furthermore, the studyhighlights the municipality?s politicians reasoning aboutsport andrecreation-sector,and how their sport policy-work was practiced. The datacollection was based on seven interviews and document-collections fromthe 15 municipalities.

The aim of this study was to examine musculoskeletal disorders among dental hygienists inrelation to work postures (sitting, standing, and altering) and to study differences in thegroups regarding numbers of disorders, locations and degrees. A mail questionnaire wasdistributed among 200 dental hygienists in the region of Skåne. The response rate was 79 %.The majority of the dental hygienists were working in a sitting position. Only43 dental hygienists were altering their working position and two were working in a standingposition. The results showed that 85 % of the dental hygienists have experiencedmusculoskeletal disorders in the last 12 months.

Many students in the Swedish and Norwegian compulsory school do not have quali­fi­cation to search for further education. There is a large part of those pupils who have a different native language than the country?s majority language. These students? possi­bi­lities to a fair and equal education is regulated in national laws and regulations of school activity, the so-called governing documents. The purpose of this study is to compare Norwegian and Swedish governing docu­ments regarding education for pupils with another native language.

This paper explores the accessibility for patrons with different physical disabilities in regards to materials, service, the library building and its website at two typical, medium-sized public libraries in Sweden.The case study is based on interviews, observations, and document and literature studies. As a theoretical framework for this study, Buckland?s model of information barriers is used to describe, discuss and evaluate how the two libraries work with accessibility. In addition, international and national guidelines are used to measure whether additional actions are required of the libraries to improve the accessibility.The results show that both libraries are well suited in various respects to provide for the different needs and the requirements of patrons with physical disabilities. Some obstacles still exist in both libraries, especially in the lack of literature in accessible formats in different languages.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

Youth culture and social problems associated with youth groups have existed for decades. We have chosen an explorative case study design to highlight young people's revolt against parents and society and how society has dealt with social problems of youth and how those were perceived. ?Raggare? were considered a major social problem in society. The material in the study comes from eight qualitative interviews and literature of previous research of the current youth culture.

The purpose of this bachelor thesis is to accomplish an understanding for how librarians purchase fiction literature in public libraries. To answer these questions, we have performed four qualitative interviews with librarians in three Swedish municipalities. We have also performed a smaller document study to give us an overview of the used guidelines at the selected libraries. The results of our survey have been analyzed on the basis of our revised version of Sanna Talja?s model The Interpretative Repertoires of the Music Library.

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

Men abuse women every day. It has become a Health Problem which we affects all of us. Help is available for those women who have the strength to seek it. Health care personnel are often these women?s only contact with the surrounding world.