Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

The UN was established after the Second World War. The organization?s primary goal was to maintain peace among all nations. When the UN intervenes in other states affairs, it is violat-ing the principles it is set to defend, principles of non-intervention and respect for sover-eignty. The outcome from such interventions is very important, a result that can legitimize the action.

There are about 3 500 churches protected under the Heritage Conservation Act in Sweden today. These churches still belong to living congregations that want to be able to adapt them to the needs of today, just like people have done throughout history. But since the churches are protected, the congregations have to apply for a permit and that is not always given. This can lead to frustration, and you can sometimes hear representatives of the church express the view that antiquarian authorities are enemies that oppose the church. On the other hand we have the antiquarian authorities that, in a way, have to act as advocates for generations to come and make sure that there is a cultural heritage preserved for them when they grow up.

Social media has meant that organizations can engage in dialogue with their audience without journalistic intermediaries. PR 2.0 is a term that defines the new way for organizations to work with public relations in the new media landscape. The aim of our study is to examine how IKEA uses social media to create, maintain and develop their relationships. Furthermore, great interest is directed to the concept profile. This essay will examine how the stated profile IKEA has pervades the work on social media.

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.

Genom åren har intresset för och satsningar på underhållning i tredimensionellt format (3D) gått i vågor. Idag har de flesta biografer stöd för att visa 3D-filmer. Utöver detta intresse har det på senare år även börjat komma mer teknik för 3D i hemmet. Det har också introducerats många nya mer immersiva och intuitiva inmatnings-enheter som bidrar till under-hållning med element av virtual reality hemma. Företagen Sony, Nintendo och Microsoft har alla lanserat olika typer av avancerade tekniker för sådana inmatnings-enheter till sina spel-system.

To maintain production in high salaries countries and strength in competition against other companies, it is today more important than ever to maximize production, offer a wide spectra of products and be able to deliver on the customers desire of shorter and shorter delivery time. Flexible production and short time spent on die changes is vital to achieve these desires. The interest for die changeover time reduction grew in the same pace as the demand for increased product variety grew. SMED as a method of reducing time spent on die changeovers were developed in between 1950-1970, by the Japanese Shigeo Shingo.The purpose of this thesis work has been to investigate the result of SMED in a die casting facility, and compare the result from it with the result considering time spent on die changeovers when investing in new equipment. The goal is to implement a thorough investigation by using the SMED method at Tenhults Pressgjuteri AB and make a brochure that have to be simple to understand, in purpose to draw interest to the advantages of using SMED as a method.Commissioned by the Swedish foundry association Swecast, the work has been carried out by studying die changeovers at Tenhults Pressgjuteri AB, where filming and interviews with the operators have been included in the analysis.

To achieve a working collaboration in a big, complex organization where there are vast requirements on both quality and profitability is not always an easy task. An example of this is the organization that was created in the Swedish railway industry following a series of deregulations during the past 25 years. A partial market in this organization is the railway maintenance. In order to achieve a working collaboration between actors in this organization the so-called Purchaser-provider model (PPM) is presently used for the procurement of rail maintenance projects. Previous research has shown that this market-based instrument has clear positive effects regarding the cost-efficiency but hinders the collaboration.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.

Tyreoideasjukdomar är vanliga, de förekommer i alla åldrar och är vanligare bland kvinnor. Hypotyreos innebär brist på tyreoideahormoner som reglerar kroppens ämnesomsättning. Det finns många subtyper av hypotyreos men autoimmun tyreoidit är den vanligaste orsaken i Sverige. Hypotyreos behandlas genom substitution av det saknade hormonet tyroxin(T4) . Substansen heter levotyroxin och har ATC-kod H03AA01, de läkemedel som finns är Levaxin® och Euthyrox.

Tyreoideasjukdomar är vanliga, de förekommer i alla åldrar och är vanligare bland kvinnor. Hypotyreos innebär brist på tyreoideahormoner som reglerar kroppens ämnesomsättning. Det finns många subtyper av hypotyreos men autoimmun tyreoidit är den vanligaste orsaken i Sverige. Hypotyreos behandlas genom substitution av det saknade hormonet tyroxin(T4) . Substansen heter levotyroxin och har ATC-kod H03AA01, de läkemedel som finns är Levaxin® och Euthyrox.

SammanfattningSyfte och frågeställningarDenna studie syftar till att undersöka vilket syfte lärare i idrott och hälsa har med olika typer av feedback. Studien ämnar även undersöka hur elever uppfattar att de påverkas av lärargiven feedback samt undersöka om de olika formerna av feedback tas emot olika beroende på om eleven är kille eller tjej.Vilka intentioner har lärare med sin verbala feedback till elever?Vilka känslor uppkommer hos elever vid olika typer av lärargiven feedback?Hur påverkas elevers engagemang vid olika typer av lärargiven feedback?Tas den lärargivna feedbacken emot olika beroende på om eleven är tjej eller kille?MetodI studien anva?nds två metoder. Intervju används för att besvara den fo?rsta fra?gesta?llningen medan enka?t anva?nds fo?r att besvara den andra, tredje och fja?rde fra?gesta?llningen.

AbstractTitle: Communicative leadership ? a leadership for modern organizationsQualitative research attempting to define the concept.(Kommunikativt ledarskap ? ett ledarskap för moderna organisationerKvalitativ studie med ansats att definiera begreppet.)Author: Jenny AxällAim: The aim of this essay is to try to find the essence of and a definition of the communicative leadership. Questions asked are: How can communicative leadership be described? How can it be practiced? What does it demand of those who practice it? What organizational conditions are required? And what results and performances can this leadership lead to?Method: Qualitative explorative research method. The study contains an academic lit-erature review of the science of leadership and communication in general and the more specific communicative leadership.

AbstractThe market?s demand to purchase more cost effective products is continuously increasing. The producers are forced to become more efficient and flexible with resources to produce high quality products at a low cost in order to maintain or increase market shares. With this in mind Isaberg Rapid AB is requesting a project to increase efficiency in the assembly cell of hammertackers. The company has found in Kaizen-events that there is a potential of efficiency improvements in the assembly group that has not been achieved.The objective with this paper is to identify the major factors that influence the efficiency in the assembly cell for hammertackers.

Syftet med denna studie är att utifrån intervjupersonernas perspektiv undersöka vilken betydelse sociala och ekonomiska utbyten har för en organisations möjlighet att attrahera redan anställd personal. Detta eftersom mycket tidigare forskning kring ämnet är av kvantitativ art och inriktad på att attrahera potentiella rekryter snarare än redan anställd personal. Denna studie jämför även likheter och skillnader mellan chefer och personal. För att undersöka hur en organisation kan attrahera redan anställd personal tas avstamp i hur tidigare forskning redogör för hur fenomenet employer brand image används. Den teoretiska utgångspunkten för studien är att individer i sociala interaktioner gör utbyten där något ges och fås.