Bakgrund:De internationella diskussionerna kring goodwill är och har alltid varit många. Man har bland annat diskuterat huruvida goodwill överhuvudtaget är en tillgång samt hur denna tillgång skall värderas, redovisas och skrivas av. Goodwill har fått allt större betydelse i företagen på senare år, bland annat genom de många IT-företag som uppkom i slutet av 1990-talet och därefter. Goodwill, som utgör den största delen av immateriella tillgångar i den ?nya ekonomins? företag, har varit ett av de största redovisningsproblemen.

Everyday life mobility of elderly people ? opportunities, restrictions and sustainable urban visions aim to examine and describe elderly people?s movement patterns, their opportunities and restrictions of reaching high mobility and accessibility, and their attitude towards various sustainable urban visions. This paper is based on an approach of time-space geography as it covers the topic of movements in time-space, explained and developed using the concepts of mobility and accessibility. To examine elderly people?s attitude towards sustainable urban visions, this paper also takes approach on theories such as New Urbanism, mixed-use and the compact city.The method used in the study is an interweaving of a time geographic diary and qualitative interviews, where the respondents are six retired people between 68 and 77 years old living in Gothenburg city.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

This paper is an assessment of whether the Nordic countries constitute an optimum currency area (OCA) or not. Hodrick Prescott-­?filtered data of real Gross Domestic Product (GDP) and rate of employment are used to investigate the similarity of business cycles between the target countries through a series of correlation analysis with Sweden as the base reference country and also by using a linear regression model. Additionally there is an evaluation of trade volume and labour mobility between the countries. Our results indicate that Iceland had the least similar business cycles within the Nordic countries and that the area should therefore possibly comprise Denmark, Finland, Norway and Sweden. .

Repetition of Non- word (make- up word that has not some semantic content) has been proposed as a reliable index of phonological memory in children with language impairment (LI). The aim of this study was to find out the possible similarities and differences concerning phonotactic non-words and working memory in 18 bilingual Swedish-Arabic children with and without LI ages 4-6 years. The investigation was undertaken by conducting three tests including NEPSY, WPPSI-III and a Word repetition test. The results showed that there are not significant differences between the two groups regarding various parts of NEPSY. On the other hand the results showed two significant differences in WPPSI-III regarding Picture categories and Word repetition tests for Swedish Non-word.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

Mobility Management är en teori för utveckling av hållbara transportsystem. Teorin tar avstamp i beteendepåverkande åtgärder med syfte att förändra resan innan den äger rum. Genom att förändra sättet vi ser på resor, använder transportmedel och gör våra vardagliga val, kan obefogat bilanvändande bytas ut mot kollektivtransport, cykel och gång, vilka ses som mer miljövänliga. Genom samordning och ett effektivt användande av transportsystemet kan energi och resande sparas in vilket leder till en bättre miljö både i form av mindre utsläpp, buller och gästvänligare städer. Den här uppsatsen tar utgångspunkt i Lunds kommun för att undersöka hur Mobility Management kan tillämpas i praktiken och vilka effekter som uppkommer.

Organizational culture is a widely discussed topic. Today job mobility in society is increasing as well as part-time employment. This study aims at investigate how organizational culture is maintained in an organization where employees work as combiners of different work occupations. The study is a case study of the department of Art at Konstfack (The University College of Arts, Crafts and Design). The organization is unique in the respect to that the majority of the employees have part-time employments within Konstfack combined with their parallel own artistic occupations.

The reason why this essay is written can be parted in two, whereas one would be the global trend of urbanization that occurs to this moment and forward, whereas the other would be the debate of how motorism has come to be an issue of sustainable management of our cities and our environment. In purpose to deliver a thorough understanding of how the car and its capacity has come to shape the society of today, and to emphasize the problems it´s brought, a historical survey has been made, followed by the report of problems to the society formed by the needs of the car, discussed in several environmental issues, such as jamming, noise and air pollution. This is followed by the discussion of potential solutions for how city planning could return to the focus of the human scale and perspective, in purpose to correspond with the issue of ways to decrease the car use in towns. In conclusion, the given solutions are discussed, where examples like shared space, investment in public transport, mobility management and the theory of the assembled city are included, with aid from literature, to finally conclude the essay with personal thoughts of how the planning of today, or the given solutions, really are the result of sustainability for city planning from a human perspective.

The aim of my thesis was to investigate in what grade teachers who work within special education make use any methods to train the working memory of their students to improve learning ability. I also wanted to examine the material used to train working memory and if any results were noticed. My choice of method was qualitative semi-structured interviews that were recorded during the interviews I conducted these in five different school with education for children with intellectual impairment. The result shows that the schools that are aware of recent research on working memory training had methods for training with their students. They could also see a result that shows that working memory can be improved with training.

Background: The increasing number of actors on the market has led to a more intense competition among superstores. With this, marketing has gotten an even more essential meaning. The marketing activities superstores perform are adapted to the context in which the store is located. Purpose: The purpose of this thesis is to, from different theoretical dimensions, compare superstores? application of marketing strategies in Tokyo with the marketing strategies used by superstores in Stockholm.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

AbstractTitle: ?My social extension? ? Twelve girls on the relationship with the mobile phone (?Min socialaanknytning? ? Tolv tjejer om relationen till mobiltelefonen)Number of pages: 42 (43 including enclosure)Author: Mattias KöhlmarkTutor: Göran SvenssonCourse: Media and Communication Studies DPeriod: Spring semester 2006University: Division of Media and Communication, Department of Information Science,Uppsala University.Purpose/Aim: To investigate the emotional aspect of mobile phones and the source of thoseemotions.Material/Method: The data presented stems from three unstructured focus groups with participantsat the age of 16-19 years.Main results: The key findings largely supports Vincents theories that the emotional languageguided towards mobile phones comes from the friends it allows us connect with. Also emancipationcan be seen as a driving force behind these emotions.Keywords: mobile phone, mobility, absent present others, emancipation, cell phone, emotion,emotional language,.

The building industry are currently going through a huge alteration. The introduction of BIM (Building Information Modeling). Which also implements a lot of new ways of solving problems that building modeling can cause. This report is written for Uppsala University in cooperation with Temagruppen in Uppsala. However, it contains a comparison between two different systems that checks building models.

Relationship Marketing - will banks be able to handle higher consumer mobility in the private market?The purpose of this paper is to gain an understanding of the factors that affect customer loyalty to the bank. Consumer mobility will probably increase as a result of political changes and pressures on the private banking market to become more competitive. This study was carried out using semi-structured interviews and were transcribed and analyzed with the help of models and theories centered on relationship marketing. The theories describe loyalty, the customer lifecycle and relationships between customers and organizations.