Syftet med denna studie är att undersöka hur Karlskrona kommun skulle betygsättas utifrån Sustainable Urban Mobility Plan verktyget ADVANCE. Studien utgår framförallt ifrån forskningsförhållningssättet fallstudier, som framförallt har genomförts med hjälp av metoderna litteraturstudier samt ADVANCE. Litteraturstudierna har framförallt bestått av de strategier Karlskrona kommun har antagit angående dess mobilitetsplanering och ADVANCE har använts som ett verktyg för att kunna upptäcka de positiva och negativa effekter dessa strategier har för kommunen. Utifrån denna fallstudie, samt genom diskussioner med Lars Olofsson (trafiknämnden, Karlskrona kommun), analyseras de resultat som verktyget ADVANCE visar upp, i dessa analyser ges även exempel på lösningar som Karlskrona kommun skulle kunna använda sig av för att kunna förbättra sin nuvarande mobilitetsstrategi..

The main purpose of this study was to investigate which enter- and exit barriers that exist on the banking market for small enterprises located within the region of Gotland. The reason was to examine and identify which barriers that could affect the mobility among small enterprise bank customers on the bank market. To identify the barriers, the study was carried out partly by a quantitative survey with 33 small business owners respondents located at three different concentrated small enterprise areas within the region of Gotland. And partly by qualitative interviews that were conducted with two employees at Länsförsäkringar Gotland Bank.The result indicated that the enter barrier mostly depended on the aspect that business owners of small enterprises believed that bank switching were complicated. The business owners did also consider bank switching as time demanding.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

This essay examines the possibilities for the use of ICT for learning in the subject of history. By interviewing history teachers in upper secondary school about their experiences and thoughts regarding the subjects of learning, history and ICT, as well as the relations there between, based on Mishra and Koehlers TPACK model, I come to the conclusion that ICT may enhance learning in history. I also conclude that ICT may create new learning environments in history, where knowledge may or may not grow.The more unique ways of using ICT in history, compared to other school subjects, appears to be the possibility of using a variety of new sources, for example digitized primary sources from archives, that perhaps will motivate students, and make it possible to work from a con- structivistic point of view in history.Other unique possibilities are to satisfy the need of concretizing and visualizing the history being taught, by using a broad range of different media when presenting it. .

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Many persons with long-term illness experience a decline in their quality of life. Perceived Quality of Life is a subjective term based on prior personal experiences and is highly individual. The aim of this qualitative study was to investigate perceived Quality of Life in persons with Multiple Sclerosis and to get knowledge if physical therapy changes a person?s quality of life. Three women and three men with a range of disability were interviewed in depth.

 Bakgrund: Sedan den 1 januari 2005 ska samtliga noterade bolag i Sverige tillämpa reglerna i IFRS vid upprättande av årsredovisning. Det innebär att goodwill inte längre ska skrivas av med samma belopp varje år över dess nyttjandeperiod, utan anses istället ha obestämbar nyttjandeperiod och ska testas minst årligen för nedskrivningsbehov. I och med denna regelövergång har den svenska redovisningen anpassats till den internationella och syftet är bland annat att öka jämförbarheten mellan bolag i olika länder. I en studie av Gauffin och Thörnsten (2010) kunde de visa att amerikanska noterade bolag skrev ned 30 procent av total goodwill under 2008, medan svenska noterade bolag endast skrev ned 1,5 procent. 2008 var ett år som i mångt och mycket präglades av en finansiell kris och påverkade bolag i både USA och Sverige.

Andelen  äldre  i Sverige  ökar. Hos normalhörande  äldre människor  sker  det  en  förändring  i taluppfattningen som är en del av det naturliga åldrandet. Syftet med denna studie är att belysa det  biologiska  åldrandets  påverkan  på  den  åldrande  individens  taluppfattningsförmåga.  En systematisk  litteraturstudie  har  använts  som  metod.  Resultatet  från  övervägande  delen  av använda  artiklar  i  denna  studie  visar  att  normalhörande  äldre  har  sämre  taluppfattning  än normalhörande  yngre.  Den  försämrade  taluppfattningen  är  enligt  artiklarna  ett  resultat  av förändringar i det centrala hörselsystemet. Artiklarna pekar på att dessa förändringar beror på förändrad  lateralisering,  förlångsammad  kodning  av  talsignalen, minskad  nervaktivitet  eller förtvinade nerver i hörselkortex..

This study focuses on carpooling and how carpools can be better integrated into today's society. The purpose of the study is to investigate what affects the motorist?s decisions to become a member of a carpool. The study will highlight the barriers and drivers of membership in a carpool. It is important for the future to change the attitude of motorists and get more motorists to choose more sustainable modes, as is the concept of carpooling is a good solution.The study is based on a qualitative approach with six respondents from the Eskilstuna municipality.

With help from Hälsoteknikcentrum the need for storage of medical items in the home care section has come to our attention by an investigation that Hälsoteknikcentrum did. Facilea and the nursing stuff at Eketånga home care have developed a product specified to improve the work situation for both the nursing staffs and the patients.The trolley is equipped with a special module to make the trolley more adjustable for the recipients and the nursing staffs needs and desires. The product also collect all the care items in one place. Which gives the care patient and its relatives a possibility to gather all the medical items in one place and don?t have to put these in bookshelves etcetera.After surveys, interviews and home visits a prototype was built.

This study describes how a larger investment by a private company in the northern interior can affect a municipality?s economy. The mobility to the municipality is expected to increase and some of the direct and indirect effects that this investment can implicate on their economy are discussed. The method for this study is qualitative. Interviews have been made with the initiative owner of the company LHG Learning Center and with civil servants in the municipality of Lycksele. The conclusions drawn in this study are that the establishment of LHG Learning Centers in Lycksele will include both opportunities and risks for the municipality?s future.

The purpose of this study was to investigate whether cannabis use can affect cognitive functions. The method that was chosen to answer the purpose of the study was a general literature review. Article search occurred in the databases PsycINFO and PubMed. Nine articles were selected based on the study?s inclusion criteria.

De flesta människor reser dagligen till arbete, skola eller för att uträtta ärenden, men dessvärre utgör sätten som vi reser på en belastning på miljön som inte är förenlig med en långsiktigt hållbar samhällsutveckling. I Sverige står transportsektorn för ungefär en fjärdedel av landets energianvändning och cirka 30 procent av landets totala klimatutsläpp. En stor del av utsläppen genereras av persontransporter och forskare menar att en minskad energianvändning genom ett smartare och mer hållbart resande är en viktig utveckling för att minska transportsektorns miljöpåverkan. Då arbetsrelaterade resor utgör hälften av alla persontransporter i Sverige, spelar företag en betydande roll, eftersom de har möjlighet att påverka både arbets- och tjänsteresor.Syftet med examensarbetet är att undersöka hur ett företag och arbetsplats, ÅF i Solna, kan skapa förutsättningar för hållbara arbets- och tjänsteresor. Vidare är syftet att ta fram åtgärdsförslag baserat på ÅF:s mål med att minska miljöpåverkan från resor.Mot bakgrund av utförda litteraturstudier, som redogör för bakgrunden till företags arbete för hållbara resor, som beskriver svenska arbetsmetoder för ändamålet och som diskuterar goda exempel på åtgärder som utförts av organisationer i Sverige, har en studie av platsförutsättningar och en resvaneundersökning genomförts på ÅF i Solna.

The purpose of this study was to investigate whether cannabis use can affect cognitive functions. The method that was chosen to answer the purpose of the study was a general literature review. Article search occurred in the databases PsycINFO and PubMed. Nine articles were selected based on the study?s inclusion criteria.

Abstract One of the essential conditions of the co-operating within the EU is that homogeneous conditions of competition prevail within the entire common market. The competition policy in the EU should guarantee that the competition is not distorted in a way that would prevent or create difficulties for the free mobility of goods and services between the member countries. The policy of competition should also guarantee that no new protectionistic obstacles will be formed, regardless of if it is being done by actions taken by member countries or as a result of actions taken by companies in order to set limits to the competition. Companies putting to an abuse their dominant position on the common market, or on a substantial part of it, is irreconcilable with the idea of the common market in case it could interfere with the trading between member countries, and is thus prohibited. The purpose of this dissertation is to describe the collective dominance from the view of the commission's interpretation of the practice of article 82 in the EG - treaty.