The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Extensive cattle management was reintroduced in Sweden during the 1950´s and 60´s. Usually this term refers to suckler cows for meat production that is kept outdoors all year around. Suckler cow farms tend to become fewer but bigger over time. Still however most of the farms with beef cows are small. Extensive animal husbandry can lead to animals becoming shy which leads to difficulties when they are handled due to veterinary treatments, marking, transport etc.

Zambia is a country in Southern Africa where poverty is widespread and the traditional keeping of local poultry therefore plays a crucial role in improving nutrition. Meat and eggs from poultry are important sources of protein but also of income. Improving the poultry production is thereby a method to fight poverty. For poultry, the access to light is an important factor for both growth and egg production. In this paper, the focus is on the traditional village chickens used for both egg and meat production, how they are kept, their health and welfare and if the use of a solar lamp will influence their behaviour, growth and egg production. Three studies were conducted in Chibombo and Choma Districts in Zambia were 17 farmers were interviewed regarding the village chicken management of which six farmers participated in a solar lamp experiment.

Syftet med uppsatsen är att öppna upp en diskussion kring frågan om huruvida ett företags pris- och outputstrategi och tillväxt påverkas av eller påverkar kapitalstrukturen i samma företag.Vi har utifrån en deduktiv ansats använt oss av både kvalitativ samt kvantitativ data.Vi har valt följande begrepp och teorier för att förklara sambanden mellan kapitalstruktur och strategi: Aggressiv och defensiv strategi, konservativ och offensiv strategi samt Limited liability, Predatory behaviour och Investment effect theory.Vi har genom kvantitativ data samlat in sekundärdata från respektive företags hemsida samt från deras årsredovisningar. Genom kvalitativa metoder har vi samlat in primärdata i form av telefonintervjuer.Våra resultat tyder på att det kan finnas ett samband mellan kapitalstrukturen och de aspekter av strategi som vi valt att undersöka. Dock kan vi inte dra några generella slutsatser då vår population är alltför liten. Vissa av de teorier som vi har byggt vår uppsats på behöver utvecklas för att passa på ett tillfredsställande sätt till detta problem..

This study aims to seek knowledge about what preschool teachers think about gender issues, and if it affects their work. The study has been performed in a multicultural district in Stockholm. A working party of three teachers, one male and two females, has been interviewed and observed. The empirical material from the interviews and observations has then been analyzed based on theories about gender, femaleness, maleness and cultural behaviour. The result proves that one of the three teachers considers that there are general typical female and male behaviour.

Earlier research has shown the difficulty of defining insulting behaviour in the workplace. It has been noted that the individual and subjective definition is connected to the specific situation in which the potentially insulting incidence occurred. In this study we designed a quantitative questionnaire in order to hopefully elucidate the comprehension of insulting behaviour and furthermore enable a more in-depth investigation on how important the contextual meaning is. This study examined 140 (n=140) working adult?s attitudes towards insulting behaviour in the workplace and the importance of the contextual variables.

Gyms are populated by more and more people and there is an increased interest in wellness and health. However, there is a downside to the culture that people choose to step into. Exercise can go too far and take unhealthy directions. The purpose of this study is to examine how norms are created in the gym culture and how unhealthy behaviour is reproduced inside the walls of the gym. We have also done research about how a local gym identifies and handles deviant behaviour such as the use of doping and eating disorders.

The association between social parameters (i.e. socio-economy and level of education) and voting behaviour has been reviewed and analysed based on data from municipal council elections in Stockholm and Gothenburg in 2002. Some social scientists argue that the class voting is in decline and that new social cleavages have emerged. However, by using regression analysis techniques, this study implies a strong dependence of voting behaviour on social parameters, such as socio-economic status (SES) and level of education. Socio-economy appears to be a dominant predictor in the analysis.

Purpose?This study has examined the information behaviour and perception of information in a group ofinformation users who have a critical approach to the media and the information supply. Some of them call themselvesor are being called conspiracy theorists. The purpose was to examine how their information behaviour is influenced by the belief that the information is biased or inaccurate and what the information behaviour looks like when the user searches for discrepancies rather than a response to a question.Method?The study is based on transcribed interviews and email responses to interview questions.

Due to the harsh competition among Swedish food retailers, in-store marketing is a crucial component in the stores marketing strategy. In an attempt to differentiate among its competitors, COOP Sweden has begun to use concave store shelves. Although the food retailing industry is one of the most studied, no research has been conducted on the concave store shelves. The objective of this study is to describe how these shelves effect the customer perception of the assortment, their experience of the store environment and their buying behavior. An S-O-R framework is used as an overall basis in order to outline the effects investigated in this paper.

Zoo animals can be more or less disturbed by the presence of care takers as well as visitors. This may lead to stress and/or abnormal behaviour. The purpose with this study was to give a time budget of the behaviour of the captive wolves? (Canis lupus) and occurrence of behavioural disturbances and how this is affected of human visitors. For this purpose the wolves at Nordens Ark have been studied during off season as well as on season. The zoo Nordens Ark is an idealistic foundation which was founded in 1988 and is located at Åby säteri, 130 km north of Gothenburg.

Icelandic horses are becomming increasingly common in Sweden. The owners of Icelandic horses in Sweden usually believe their horses to be different from other breeds. Icelandic horses are predominantly considered to be less reactive, less neophobic and easier to handle than other breeds. Swedish owners of Icelandic horses also usually try to house and handle their horses in a way similar to the traditional extensive Icelandic way. There are no scientific studies of breed differences between Icelandic horses and other breeds, or of the housing of Swedish Icelandic horses.

Earlier research has shown the difficulty of defining insulting behaviour in the workplace. It has been noted that the individual and subjective definition is connected to the specific situation in which the potentially insulting incidence occurred. In this study we designed a quantitative questionnaire in order to hopefully elucidate the comprehension of insulting behaviour and furthermore enable a more in-depth investigation on how important the contextual meaning is. This study examined 140 (n=140) working adult?s attitudes towards insulting behaviour in the workplace and the importance of the contextual variables.

The purpose of this study is to provide a longitudinal examination, within grocery retailing, of four marketing tools and their impact on enhancing customer loyalty. The study examines whether the relationship between the four marketing tools and customer satisfaction has a positive effect on attitude and behavior loyalty. The findings from this study show that the marketing tools have not helped enhancing loyalty between 2004 and 2007. Between these years, service quality has the most affect on loyalty. Self-scanning as an effective marketing tool could be questioned, the relation in this study is not supported.

The token economy program, which is a method for behaviour modification, has been used worldwide for different groups within different settings in order to vhange behaviour.Research has found the token economy program to be effective. However, research is limited to quantitative and experimental studies, and Swedish research in this field is brief. Nevertheless, the program is used in several institutions n Sweden. A qualitative study in Swedish settings could therefore be useful. The purpose of this paper is to examine the experiences of a token economy program using qualitative interviews.