I och med införandet av redovisningsstandarden IAS 36 år 2005 måste svenska börsnoterade företag årligen testa om en nedskrivning av den immateriella tillgången goodwill skall genomföras. Tidigare forskning tyder på att en nytillträdd vd utnyttjar denna standard genom att manipulera resultatet. Vidare visar forskning att ett företags ägarstruktur påverkar goodwillnedskrivningens storlek. Syftet med denna uppsats är att undersöka huruvida nedskrivningar av goodwill påverkas vid vd-byten i familjeägda företag jämfört med i icke familjeägda företag.Undersökningen omfattar Nasdaq OMX Stockholm under tidsperioden 2005-2013. Resultatet visar statistiskt säkerställt att familjeägda företag gör lägre goodwillnedskrivningar samma år som ett vd-byte än vad icke familjeägda företag gör.

Detta är en kandidatuppsats vid Företagsekonomiska institutionen på Stockholm Universitet. Uppsatsen behandlar hur olika institutioner som är stora ägare i svenska börsbolag förhåller sig till incitamentsprogram. Detta är ett intressant ämne att behandla då incitamentsprogram länge har varit ett hett debatterat ämne där stor vetenskaplig skepticism har riktats mot incitamentsprogram som mervärdeskapande verktyg för företagen. För att uppnå syftet att få ökad kunskap samt se hur institutionella ägare förhåller sig till incitamentsprogram har vi valt att genomföra en kvalitativ analys av text och dokument. Främst har materialet samlats in från de olika institutionella ägarnas egna PM om ägarstyrning.

Homelessness has always been and will always be a problem in every society. How should we organize the work and care for these people? There are three different types of welfare states, the liberal, the conservative and the social democratic. In the liberal welfare state the market is the supplier of the public good. In the conservative state the family and church and in the social democratic the state is the supplier of the public welfare.The Swedish welfare state has been the archetype of social democratic welfare with de principal of ?Folkhemmet? in focus.

The gap between practise and theory is often described in negative words in teachers? professional lives. Learning study is a model for teachers´ professional development where a theoretical framework is used to enhance practice. The theoretical framework used by teachers in learning study is variation theory. In this study the research object is variation theory and the aim is to present how variation theory becomes a guiding principle to understand teaching and learning processes.

Fusionen mellan Arla och MD Foods är "Fusionen som ingen har prövat förut" har Jens Bigum verkställande direktör i Arla Foods som överskrift på sin VD-berättelse i årsredovisningen år 2000. I samband med fusionen bildades världens största mejerikooperativa företag. Det har tidigare inte gjorts någon djupare analys av fusionen mellan Arla och MD Foods. Transnationella fusioner mellan två företag hyllas ofta som en lösning. Fördelar i samband med en fusion kan vara: mer resurser och säkrad framtid för mjölkproducenterna. Det är dock inte alltid fusionerna lever upp till förväntningarna.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

This text concerns itself with war, the just war theory, and the application of that doctrine on the ?war on terrorism?. I present different views on the theory's place in the discourse, its relevance for unconventional wars followed by the analyses of above mentioned empirical situation.Particular interest is given the criteria concerning proportionality, both ad bellum and in bello, due to in part its difficult nature, and the attention it has received from others. This paper asks the question: Is the just war theory adequate for analysis of modern war?There are few alternatives.

Vi presenterar i denna uppsats en undersökning av ersättningsformer till VD:ar i svenska publika bolag under perioden 2001-2010. Detta sker då det funnits en debatt som kretsat kring VD:ars ersättningar vilket dock inte lett till mer förståelse för hur ersättningarna sätts. Av denna anledning har vi insett att mer forskning kring hur ersättningar sätts för VD:ar är nödvändig för att öka förståelsen. Mot bakgrund av tidigare internationell forskning har vi studerat om samband föreligger mellan VD-ålder, bolagens ekonomiska ställning och typ av ersättning. Detta görs då vi inte kunnat finna någon liknande forskning gjord på företag i Sverige.

The purpose of this study is to examine how two different primary schools with the same school management district work with daily physical activity. We have chosen to conduct our investigation based on interviews. Through the interviews, we can highlight the teacher´s and principal´s interpretations of the concept regarding physical activity and find out the school´s arguments and working methods for pupil´s physical activity. These two schools work with physical activity in two different ways and the study describes the teacher´s and principal's choice of approach. Since our training is directed towards the younger ages, school years 1-3, we chose to interview teachers who work in these classes.

The purpose of this study was to illuminate the everyday work of school counsellors in the City of Stockholm with a gender perspective by studying the school counsellors ? talk about masculinity and femininity. The aim was to reach an understanding of how parts of the counsellors everyday work are influenced by gender through the perspective of the school counsellor. The study was conducted using qualitative methods. Six school counsellors, five woman and one man, were interviewed.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

As a pet owner you are likely to someday face the decision to euthanize your pet and as a veterinarian or veterinary technician you are the one to perform this euthanasia. The reason for euthanasia may be depending on the animal, for instance illness, age and behavioral problems or depending on the needs of the owner or the society, so called convenience euthanasia. Many different euthanasia methods can be used when putting an animal to sleep. The method preferred in animal hospitals is pharmacological euthanasia either by inhalation of anesthetics or by injection of a euthanasia agent. If the pet owner wishes to be present during the procedure it is important to prepare him for what will happen. Many animals are sedated before the euthanasia in order to reduce anxiety and to ensure a softer transition between life and death. The euthanasia agent can then be administrated for instance intravenously or intraperitonealy.

In Sweden has the temporary agency work industry settled in an explosive way since the deregulation of the unemployment agency monopole in 1993. The demand of civil right for the employer that is rented out confronts the entire labour law regulation with new challenges.The purpose with this paper is an investigation of the principle of equal treatment in The Swedish temporary agency work act and also to create a deeper understanding of the effects of labour and employment relationship. An investigation of relevant collective agreements will be done to highlight the difficulties the principal of equal treatment is exposed to. Further on is there a will to gain understanding for the wage concept and what possible can be included in the wage concept in relation to the principal of equal treatment in The temporary agency work directive. By using the dogmatic method, an approach to descriptive identifying relevant sources of law and clarify the legal situation in the area.In the conclusions it will be determined that the principle of equal treatment in The Swedish temporary agency work act have different effects depending on if the temporary agency or if the client corporation is tied to an collective agreement alternative if a collective agreement is completely missing.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

A new curriculum, Lgr11, was introduced in Sweden during the Autumn Semester 2011. My aim in this paper is to investigate whether an integrated and interdisciplinary approach is possible within this new Swedish curriculum.Firstly, I will describe the approach to integration and interdisciplinary work used in the new Swedish curriculum. Secondly, I will analyze whether the curriculum allows for an integrated and interdisciplinary work.The method used in this paper is a qualitative textual analysis and analyzing the new curriculum´s approach to integration and interdisciplinary education has been the focus. The analysis has been based on the explicit and implicit basics of integration and interdisciplinary work in the curriculum.I assume theories of subject integration and curricula to come up with my results in the paper.To conclude, the results of my analysis of the curriculum show that an integrated and interdisciplinary approach is not only possible, but it is also each school Principal's responsibility as well as part of each teacher`s objective. The Principal's responsibility is to ensure that the integration and interdisciplinary approach is undertaken in school. The curriculum is clear that teachers should let their students work interdisciplinary as well as vary their methods of teaching.