SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

The aim of this study is to examine which factors in the receiving-country that have had an influence on three now adult unaccompanied refugee children. The method used in the study is qualitative interviews with the three above-mentioned participants. The results show that some factors are perceived as helpful, having a positive influence on the participants life while other factors are perceived as worsening, having a negative influence on their life. Depending on the context some factors such as age, the Swedish language and housing arrangements have had both positive and negative influences on their life. Positive factors are among other things: access to good treatment and support, help with processing trauma and bad mental health, help with understanding coherence, access to a social network, family reunification, resilience and other internal factors.

The aim of this research is to develop a better understanding of how preschool-teachers respond to children in preschool, when they show that they want to have some influence. I have concentrated this study on how the preschool-teachers respond to the children in the gatherings and when the children are playing freely indoors, where the questions at issue are:How do the preschool-teachers respond to the children?s initiative for participation in the gathering and while playing freely?There have been four preschool-teachers and 14 children who have taken part in this study. The children who took part are in the ages of three to five. The study was done at a section in a preschool in middle Sweden.The method used in this study is unstructured observations.

The purpose of our study is to interpret and understand the experiences that parents to multilingual children have towards multilingualism in pre-school. We are also interested in finding out what these parents think about their children?s development in multilingualism both in pre-school and at home. Our study is based on qualitative interviews. We interviewed nine families that have multilingual children in pre-school.  The data we collected from our interviews has been analyzed using socio-cultural and inter-cultural theories along with previous research. The result of our study showed that parents to multilingual children have both positive and negative opinions about the multilingual concept. Most of our informants had positive opinions about multilingualism in general.

The purpose of my study is to examine whether the need for competence development in the communicative leadership exists among the six school leaders at the current adult education unit in Malmö. By observing the communication between the parties I hoped to get the following questions answered: What are the preconditions for the school leaders, in their daily communication with the staff, for getting the staff to feel noticed and confirmed? In what ways do the school leaders communicate with their staff to motivate them to development? I also wanted to highlight the school leaders' awareness of their own communication skills. The theories and models I have used are Haberma?s theory of the communicative action, Spitzberg and Cupach?s relational competence model and Engquist?s theory of level of abstractions.

Background: Sweden has become a society with a multicultural population. Many children start preschools with different backgrounds and experiences. Teachers today face the task of meet those children in the best way. Södertörn University has a special profile on their teacher education, the intercultural profile.Aims: My report focuses on teachers who have been working in preschools for about one to two years after graduating from the intercultural education at Södertörn University. The report aims at finding out more about their experiences and thoughts about the intercultural approach after having worked in the Swedish preschool with a special focus on the intersectional perspective on cultural phenomena class, gender and ethnicity.

Background: A health damage that has been specifically related to nursing is pressure ulcers. Pressure ulcers are a complication caused by disease, care and treatment and can result in great suffering for the patient. Pressure ulcers can affect people both physically and psychosocially and is experienced, by most patients, as a serious and unnecessary complication of care. Today there are hundreds of identified risk factors for pressure ulcers described that can be divided into patient and care-related risk factors. A successful pressure ulcer prevention and treatment is to reduce or eliminate the underlying causes for the development of pressure ulcers, prevent deterioration and to treat existing ulcers.

The aim of this study was to describe non-surgical treatment options for the diseases mucositis and peri-implantitis found in present literature. The literature review also illustrates the effect of the treatment opptions on soft tissue with mucositis and peri-implantitis surrounding dental implants. The study reviews twelve scientific articles that have been processed from the aim of the study. The result shows six therapy options, Er:YAG laser, air abrasive, ultrasonic device, hand instruments, hand instruments in combination with antibiotics and hand instruments in combination with clorhexidin. The following methods are described according to how they are used and how they affect the soft tissue surrounding dental implants.

The purpose of this study is to explore the relations between foster parents and their foster children, what kind of motivation there is behind their involvement in foster children, how they experience the commission and what good parenting mean to them. The study is including eight foster parents. They have experience of both long and short placement of foster children. The results show that all these foster families have at least one child that they have a good relationship with. It is important to know that those children either have spent many years in foster families or arrived to foster families when they were very young or as infants.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

The globalization has increased the trade between different places and countries. Products are now available from all over the world, but this requires transports that have consequences in the environment as well as the economy. New professions are creates that do formality, organize, administrate and implement other businesses transports. Their operations are between the business and customer and they are called logistics companies. The purpose of this report was to study third-party logistics and why more and more companies use this logistics services.

AbstractAim: The purpose of this study was to describe and compare education in swimming in grade six in two different schools. Another purpose was to investigate students? perception of their swimming skills and their attitudes to education in swimming. The more précised questions were: (1) How is the education in swimming organized in each school? (2) How do the teachers control that the students reach the goals to attain in swimming in the 5: th grade? (3) How do the students judge their own swimming knowledge? And (4) What attitudes towards the education in swimming do the students have?Method: A quantitative method, a questionnaire, was used to answer the purpose and questions of the study.

Today, the catering personnel are an essential part of the safety organization on board Swedish passenger vessels in ferry services. Their responsibilities for the safety on board have increased in connection with the changes in regulations made on the shipping industry. These changes have been mostly related to human factors and structural leadership in the last 25 years.A well-functioning safety organization requires competence and commitment from every individual. Previous researches on Swedish passenger ferries concerning the safety organization have raised issues regarding the catering personnel?s perception of the safety on board.

Sweden needs a policy that stimulates economic growth. Year 1996 the Business Reorganization Act (1996:764) came into force. The goal with this law was to savebusiness, make it profitable and avoid unnecessary bankruptcies. Shortly afterwards itturned out that the law had no positive effect. A very few numbers of companies appliedfor reconstruction and the number of applications for bankruptcies continued to increase.In 2004, in order to stabilize the situation and bring about neutrality between twoproceedings, company reorganization and bankruptcy, the government proposed thereform of priority rules.

In this thesis the survival and development of a yearly recurring event will be examined. The purpose of this work is to examine how the festival Stockholm Pride has developed and to find out what underlying factors and conditions that lays behind the development. Also being examined is how the event affects Stockholm city?s tourism industry. To be able to fulfill the purpose of the thesis a qualitative research has been used and two persons with allot of knowledge about Stockholm Pride and Stockholm?s tourism industry has been interviewed.