By using univariate analysis, tobit and logit regressions, this thesis investigates determinants of asset writedowns. After controlling for variables indicating reductions in asset values, the results show that changes in senior management are significant in explaining the writedown decision and magnitude, which is in line with previous research. The explanatory power of changes in senior management has not increased with the transition to IFRS in 2005. No evidence is found supporting the hypothesis that the explanatory power of management incentives is higher for more discretionary types of asset writedowns..

Denna studie redovisar den frivilliga information som svenska VD och koncernchefer tar upp i VD orden i sina årsredovisningar. Syftet är att analysera var Sveriges redovisningsutveckling är på väg, genom att bland annat ställa de svenska VD orden i jämförelse med utvecklingen av öppenhet i årsredovisningar inom detta område i framför allt USA och Storbritannien. De undersökta VD orden kommer från årsredovisningarna hos de 18 svenska börsnoterade företag med högst värde på sin aktieomsättning år 2005. Eftersom det fortfarande inte finns någon fullständig teori inom detta område har ett induktivt förhållningssätt använts. De metodologiska val som gjorts är inspirerade av det som Glaser och Strauss (1967) kallar för grounded theory..

Beskriva och analysera IT-bubblan och dess efterverkningar samt konsekvenser av denna kris för de inblandade företagen. Vi har studerat hur de har förändrat sina system, arbetssätt, finansierin, tillgångar för att pasa dagens kunder och investerare..

The aim of this paper is to examine, by means of a quantitative method, whether using a Swedish athlete endorser in a sports advertisement will increase its effectiveness. We examine which characteristics an athlete endorser needs to be able to make people form a positive attitude towards the athlete endorser and thereby make him or her successful in advertising. We also look into whether an interest in sports can affect the advertisement effectiveness when using a Swedish athlete endorser. The results show that a well-liked Swedish athlete endorser generates highest ad effectiveness and that the most important characteristics that contribute to form a positive attitude towards an athlete endorser are trustworthy, physical attractiveness, success in sports and ?successful in respondent?s mind?.

In this work, I describe the factors that affect the bucking of pine logs on the basis of the machine operator. The aim is to find an explanation why the bucking differs so greatly between requested length results and the actual length results in pine bucking. The used methods in this study were data from simulated pine outcomes, data from earlier length outcomes and analysis of the harvesters' PRI files. This is to identify the problem. To explain the background to the problems a qualitative research interview was used.

This essay deals with the paradox of why the immigrants in Sweden, despite their considerable size of 12 % of the population and common interest and living opportunities, haven?t mobilized politically in any significant way. The aim with this essay is to reach a theoretical understanding of why this paradox exist. By the use of a critical case and a theoretical model, based on theories of collective action, the conclusion of this essay is that, despite the fact that the immigrants have a common interest and an organizational structure, the immigrants in Sweden has not mobilized politically in any significant way. The main reason for this is that they have a weak common identity and they don?t have the structural opportunities to act..

The paint market of today is a jungle whit an enormous range of different paint types; there all has different properties and different compositions, some with big influence on the environment and some whit less influence on the environment. It could even be difficult for an expert to always know what should be used on which surface and what would be the best out of the environmental point of view.This work is not intended as a total review of all the manufactures range of colours; only as a deeper dissertation about distemper paint in general, in particular Falu Red Paint. Whit focuses on the environmental issues.The work is especially for those who are ready to paint but don?t know what paint they should chose and people that has a interest in paint and environment, perhaps it also could be of interest for professional painters even when there probably isn?t any big news for them. The information is compiled from the Internet and downloaded brochures from the Internet..

The aim of this Master?s thesis is to study the relations between internal information and the principal business objectives in a knowledge organization. The questions are: how does the organization behave to its internal information resources, how is the information management related to the principal objectives and strategies, what information policy does the organization develop, and how is the management experienced by the employees. The purpose was to study the supply and management of information designed for internal use and the study was carried out with qualitative, semi-structured interviews to get a picture of the internal information management. The informants were mostly key persons with deep knowledge of internal information.

The aim with this thesis is to investigate teachers view on gender equality and what this may be due to. Teachers are supposed to follow the curriculum where it is written that gender equality should be encouraged. After interviewing teachers it has come to light that depending of the teacher?s personal interest and the school?s management of the question, there is a difference between how teachers are working with gender equality. That is why we want to know why gender equality should be encouraged and how teachers should reach the aim from the curriculum about gender equality.

Vårt primära syfte är att undersöka vad för motiv unga kvinnor har när de väljer att ta till en plastikkirurgi för att se vackrare ut. Samtidigt vill vi studera hur kroppen har blivit ett medel för att framhäva sig själv i dagens samhälle..

The purpose of this study was to investigate pupils' and teachers' experiences of using the simulator computer game Minecraft in connection with the Swedish school competition Future City. The study examines how students (ages 14-15) and teachers have experienced the use of Minecraft, what the students have learned in relation to everyday education and the different forms of education during Future City and also examine which patterns that exists in the experiences of the students, with personal interest of and knowledge of Minecraft as a benchmark. The study was conducted through individual semi-structured interviews with both students and teachers. The analysis of the results is based upon a theoretical perspective that includes a socio-cultural view of learning, as well as the lines of reasoning in previous research about computer games and learning. As a general approach towards the study, and in a way, a justification of the chosen research method, a hermeneutic approach was used.

The market for management training programs is growing and the supply of the service is increasing and getting further diversified. A consequence is a market with a wide variety of definitions of the very concept of development, and subsequently a wide variety of practices and methods to achieve development. The individuals that are subject to these programs seldom know what they are purchasing, or what to expect. When assuming a transfer of the developers view on development to the subject, a need for a greater understanding of the concept arises. The purpose of this thesis is to understand what views on development do exist among management trainers and map underlying dimensions of the views to increase the understanding of the concept of development.

Denna uppsats belyser hur svenska och indiska hotellföretag arbetar med mångfald samt vad som påverkar viljan till att främja mångfald på arbetsplatsen..

The purpose of this study is to increase the understanding of how venture capitalists can use their network in order to reduce information asymmetries between themselves and the venture management team. A qualitative approach with semi-structured interviews, consisting of open questions, have been used to receive gradate information in order to reach our explorative purpose. Our theoretical framework consists of relevant studies made on the dynamics of networks and the problems that can arise in the complex relationship between a principal and an agent. We have been interviewing two venture capital firms and therepresentatives from two business angel networks. We also made an additional interview with an influential financial actor in order to try to verify our conclusions Our conclusions are that an extensive network can be used by venture capitalists in order to; verify ventures? technologies, complement the competences in the venture management team, and arrange co-investments, resulting in reduced information asymmetries between themselves and the venture management team.

Syfte: Vårt syfte med uppsatsen är att med hjälp av enkäter och de kriterier som finns i teorin undersöka hur långt de medverkande företagen har kommit i deras framgång gällande Customer Relationship Management. Metod: Vi har gjort en kvantitativ enkätundersökning där vi har tillfrågat 30 företag i Ronneby. Vi har sedan analyserat detta utifrån diagram som vi har fått fram i Excel. Slutsatser: De flesta företagen i Ronneby är bara i början av CRM och de kan med enkla medel komma mycket längre.