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..

I have been inspired by the Do It Yourself movement. DIY builds on the creativity of the individual, one?s capacity for initiative and one?s desire to realise one?s ideas. I have been inspired by sheets of pattern paper used in the manufacture of clothing, and my line of furniture is based on two-dimensional patterns of furniture. The sections of the pieces of furniture are printed on and relate to a standard sheet of plywood.

Biodiversity is under threat in Sweden and many species are on the brink of extinction. This is mainly due to the large-scale drainage projects during the 19th and 20th century and the increasingly intensive land use in agriculture and forestry. The intensive land use with sharply defined boundaries between the production units has in many cases led to either overgrazing or overgrowing. As a result many species have been pushed back to "leftover" habitats like shooting ranges, power line corridors, roadsides, dumps, embankments and other similar areas. Therefore the question has been raised, wether or not it is needed to re-introduce large herbivores into the wild in order to maintain the biodiversity that is related to the extensive land use.This study has been conducted as a literature review and will focus on the European bison?s (Bison bonasus) impact on other species and biodiversity; conditions for reintroducing large herbivores in Sweden are also discussed.Free roaming populations of large herbivores have a positive impact on plants, insects and many other groups of organisms.

Uppsatsens titel: CSR I SMEs ? En förklaring av motiv och effekter Seminariedatum: 2012-05-31Kurs: 4FE03E Examensarbete för civilekonomprogrammet 30hpFörfattare: Alexandra Edström och Anna PerssonHandledare: Elin Funck Examinator: Lars-Göran Aidemark Nyckelord: CSR, Corporate Social Responsibility, samhällsansvar, intressenter,SMEs, Triple Bottom Line, motiv, effekterBakgrund och problem: Teorierna kring CSR i SMEs är få och ofta motsägelsefulla. SMEs har dessutom en viktig påverkan på vårt samhälle, då de utgör den störstadelen av Sveriges näringsliv. CSR är ingen genväg till framgång utan effekterna kanbedömas först efter ett långsiktigt perspektiv, enligt Europakommissionen (2007)arbetar SMEs ofta med CSR utan att veta om det eller benämna det vid namn.Syfte: Syftet med detta examensarbete är att beskriva innebörden av CSR samtförklara motiven till och effekterna av CSR i SMEs.Metod: Vi har gjort en flerfallstudie på företagen Gnosjö Automatsvarvning AB,HangOn AB, Swede-Wheel AB och Sibes Metall AB. Vi har genomfört tvåsemistrukturerade intervjuer med två personer på respektive företag samt enfokuserad telefonintervju med respektive VD på varje företag.

 The purpose of this essay is to analyze and understand which difficulties that e-company's struggles with the most, and what their strategies are to overcome this problem. Sales of clothing through e-commerce have made the shopping experience faster and more comfortable, but on the other hand it has created a couple of problems which makes a big difference in the purchase of clothing, we are partly talking about the absence of the testing opportunity. To not know whether or not the shirt or pants will fit, leads customers to a game of gamble every single time they purchase a garment. Another problem which makes customers nervous before a purchase is the absence of a physical salesperson. This might lead customers to question whether or not the company exists.

The big change is a project where I created patterns on fabric. It is a collaborative project with Lotta Niemi. She studied fashion and textile designers and tailors from the Swedish School of Textiles in Borås and University of Technology in Sydney. The collaboration was to create designs on fabric for her upcoming clothing line for women, Fall / Winter 2013. The clothes will be sold online, in stores in Sweden and Japan.For Lotta Niemi?s clothing line, I wanted to create exclusive designs, rich patterns that worked out handmade and digital.

Upplands Väsby municipality has a vision that podcars in the future will become an effective alternative in public transport, with reduced car-dependency as a result. The system would also attract new inhabitants and businesses to the municipality.This report deals with various issues that podcar stations may face. Also, suggestions for possible track laying at the stations and station design are presented. Two areas are investigated. Eds allé which is a neighborhood that is planned for housing and where the station may be planned into the cityscape from the start.

Stormwater from trafficked areas often contains high pollution levels. In traditional stormwater management design, stormwater is first transported away through piped networks, and then in most cases passes through oil separators before finally reaching the recipients. While this traditional method removes certain pollutants from the stormwater, it does not reduce the total flow, as in the case of ecological stormwater management. In the ecological method the stormwater is not simply transported away, but is recirculated through infiltration, percolation, and detention. The aim of this study is to investigate possible advantages of ecological management designs, in contrast to traditional management.

The thesis examines the relationship between consumer attitudes and a scented shopping environment. A relationship and phenomena concerning scent marketing, which could be seen as one of the more provocative forms of marketing since the human sense of smell, is connected to the limbic system where motivation and attitudes are created. The use of scent marketing has, so far, been proven effective in sales increasing whereas it is one of the less explored forms of marketing.The purpose of the thesis is to answer the following question: Is it possible to find differences in consumer attitudes in a scented buying environment compared to a nonscented buying environment, and thereby create new basis for segmentation?The thesis is based on a quantitative study where data has been gathered in a scent manipulated buying environment through structured interviews with consumers. The thesis applies a deductive approach to the main theories in the area of interest.The findings suggest new theory discussing that it is difficult to use consumer attitudes, towards a scented store environment, as a foundation for market segmentation.

Syftet med denna uppsats var att studera hur tevereklam till kvinnor och till män kan beskrivas. Vi ville uppnå syftet genom att undersöka hur ett företag arbetar med att utforma tevereklam till kvinnor och män: vilka mål samt fördelar och nackdelar de har med tevereklam, hur tevereklam utformas, hur traditionella könsroller eventuellt påverkar utformningen samt om lagar och egenåtgärder har någon påverkan på innehållet i tevereklam. För att uppnå detta syfte gjorde vi en fallstudie på RoxxEmotion Film & Television, ett mindre företag som är en del av Roxx Communication Group AB. Vi utförde en telefonintervju med en av de två personer som ansvarar för tevereklamfilm på företaget. Slutsatser från denna fallstudie visar att det är vanligt att rikta tevereklam till ett visst kön men att tillvägagångssätt vid utformning av tevereklam samt mål, fördelar och nackdelar med tevereklam är lika för reklam till både kvinnor och män.

BT is a global company within the lift truck industry. The main office is located in Mjölby. In Europe all sales and service activities are carried out by fully owned sales companies. I North America, BT RAYMOND develop and distribute trucks under a different brand. For the rest of the world BT works together with a distributor network, most of them are fully independent others BT has a small ownership in.

In the beginning of the 1860s, an important railway was built between Malmö and Stockholm. The railway became one of the most important projects that would influence the entire southern Sweden. The railway line was located to areas outside the ordinary routes and a number of communities were built up along its way.Älmhult was one of the communities that was built up due to the railway. In the beginning there were only a few farms and a station, but a community developed and the village grew. In 1901 the village became a small market town, which was an important event.

The e-commerce in Sweden has increased each year for the past several years, but still just over half of all the consumers feels worry about payment security. This could be the reason why over half of the consumers just shopped about one time on the Internet during the whole year of 2009. Another reason could be that the many consumers have a lack of trust to the different payment methods that are available during payment on the Internet, because they might don't possess enough knowledge regarding the payment methods and their security. If the consumers were to gain more knowledge about the payment methods and their security, it may lead to that the they would feel more comfortable when shopping online, and do it more frequently. It is this that will be investigated in this paper.The purpose of the paper  is to research if consumers believed knowledge concerning the different payment methods available on the web and their security influence the consumers trust in the payment methods.

The Swedish censorship is an institution run by the Swedish government since 1911 and has cutting films to protect the citizens from unnecessary violence. Their main purpose doesn't work well with the law of copyright in literary and artistic works, as they break this law while cutting movies. They therefore destroy the authors work by doing this, and in this thesis I will point out how they have destroyed the purpose of two scenes in the film Hellraiser and by that, more or less, altered how the audience may look upon two of the characters in the film.  The results points to the unnecessary way of physically cutting films to protect the audience, but also how they choose to work and what preferences they used in their line of work..

Abandoned and unused railway structures often possess great potential if they are reclaimed and reused for new purposes. The thesis focuses on the global trend of restoring and revitalizing these areas, converting them into park areas, rail trails and green corridors in the city landscape, while preserving their ecological, social, esthetic and historic values. These rail areas were often abandoned when industries moved out from the cities, either to industrial areas or abroad. The use of railways for transporting industrial goods was also replaced to a large extent my motorized road vehicles in the mid 20th century, leaving the rails under-utilized. Because of their location and intrinsic values, they can be reused for important functions, such as green areas in the city environment, providing space for recreational activities and exercise and social meetings and interactions. I have closely investigated the three park areas High Line in New York, Promenade Plantée in Paris and Schöneberger Südgelände in Berlin, which have all gone through this transformation in recent years. I have summarized my conclusions in three key concepts to consider: design for social values, preserve the architectural history, and leave room for future evolution. The final part of my work is a design program for an abandoned railways area in Stockholm: Eriksdal railway area.