Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The study was conducted at a business in the social service. The purpose was to examine how the business works with human resource planning. In order to answer the purpose two questions was formulated, which human resource planning strategy does the business use? And, how do businesses need to act according to the theory of strategic manpower to achieve human resource planning? Survey data collection was done through a qualitative research design, where interviews with five employees in the business took place.The study shows that the business is using a own made strategy in order to achieve human resource planning. The strategy consists of two steps, in step one they do an background analysis and step two a needs analysis where a goal- and responsibility description are designed and then a set of requirements.

By using contemorary work-theory this thesis aim to show how Yarden. En bera?ttelse, puts into play the circumstances of precarian work, circumstances that have gender political as well as identity political overtones. It tries to show how the idea of ?class-jouney? is used as a conciliatory element.

Syfte: Syftet är att undersöka sambandet mellan kundkort, lojalitet och lönsamhet. Vidare ämnar vi kartlägga lojalitetsskapande åtgärder och hur dessa påverkar lönsamheten. Metod: För att uppfylla det beskrivande syftet med uppsatsen, valde vi att kvalitativt undersöka hur två företag i petroleumbranschen arbetar med lojalitetsprogram. Intervjuer genomfördes med ansvariga för kundkort på AB Svenska Shell och Svenska Statoil AB. Empirin analyserades sedan med hjälp av teorier om Customer Relationship Management, relationsmarknadsföring samt lojalitet och lönsamhet.

The aim of this master?s thesis is to investigate a information center called ?Infoteket om funktionshinder?. The purpose of Infoteket is to collect information about disabilities and make it accessible to people with disabilities, their relatives and public. In this survey I will analyze how Infoteket can help people with disabilities to achieve empowerment. I use empowerment as a theoretical framework as Jay A.

Violent crime can traditionally be classified as a reactive or an instrumental aggression. A reactive aggression is often characterized by some sort of provocation by the victim and the act is impulsive and the offender reacts by harming the victim. The provocation can be a threat, an insult or an attack and the act can be said to be a reaction induced by emotions. An instrumental act of violence however, often described as planned, targeted and emotional cold. The goal of the act can be to acquire money or power to maintain their status.

Violent crime can traditionally be classified as a reactive or an instrumental aggression. A reactive aggression is often characterized by some sort of provocation by the victim and the act is impulsive and the offender reacts by harming the victim. The provocation can be a threat, an insult or an attack and the act can be said to be a reaction induced by emotions. An instrumental act of violence however, often described as planned, targeted and emotional cold. The goal of the act can be to acquire money or power to maintain their status.

This text deals with the shooting of a movie comedy. The author of this text was script writer as well as director. The film was extremely dependent upon the interpretation of the role of the leading female character, but the director and the leading actress, in spite of their willingness to cooperate, were unable to understand each other, and no creative meeting ever occurred.The film dealt, in amused distance, with male and female strategies and shortcomings, but the lack of understanding between the director and the leading actress caused the subtleties of the text disappear, so that when the film was ready it was possible to interpret it in a way that partly opposed its intentions.From the director?s point of view different aspects of the situation are investigated: what could she /should she have done? What are the obstacles for a better understanding? Is ?understanding? dependant only upon that which is verbal? Should the director not only be a director but also a kind of therapist? What is professional and what is private? Could a director who wasn´t also the script writer have seen other solutions? And how does it affect you as a female director never to have role models, only a very clear idea of what you don?t want your professional role to look like.The director thought she was being constantly compromising, but finds out she was not, she had only a different, and in appearance, friendly but manipulative strategy in trying to reach her goal: that of enforcing and implementing her personal interpretation of the script. The role of director is also a role, and must be played.

AbstractEssay in Political Science, D-level, spring 2010. ?Do the American mass media serve foreign policy interests? ? A scrutiny of two American newspapers? coverage of the coup d?état in Honduras in the summer of 2009?, Author: David Scott. Tutor: Anders Broman The bias of the American mass media has been widely discussed among scholars. Not only has this phenomenon caught the attention of political scientists, but also academics from other scientific fields.

This report presents the redesign of the online-based non-governmental organization Equalisters? (Rättviseförmedlingen in Swedish) website. It aims to achieve an understanding of how you take into account the user and other stakeholders and their interests when developing a website. The focus was on redesigning an existing website and prioritize the different stakeholders? needs.

The aim of this thesis was to examine how a coordinator at a social welfare project in support of job seekers, achieve results in his efforts to reduce the number of clients with social assistance. The method of data collection was a mixture of open thematic interviews and semi- structured interviews with open questions. The coordinator was interviewed four times during the length of the project. In addition, two of his clients were interviewed. The data also includes a report from the relevant social services and other documents such as newspaper articles.

The connection between body, soul and social surroundings and their influence on health has, in the western world, been known for over a hundred years. The hospital social worker with tasks within the area of the psychosocial perspective is therefore now a part of Swedish healthcare. Yet both international as well as national research and literature show that social workers have a slow professionalizationprocess and difficulties describing their area of tasks and methods. This study aims to explore hospital social workers line of work, what they believe becomes help in their work with patients and put results in relation to professionalization in the medical environment. The results are problematized from perspectives like professionality, power and role.The study includes 86 hospital social workers at Sahlgrenska Universitetssjukhuset in Gothenburg Sweden and it contains both quantitative and qualitative parts.

We have in this field study been researching how social comfort is affected by the work of social services and their collaboration with police, schools and health care within a small village located countryside in the northern part of Sweden. The attribute which sets this village a part from most other small countryside villages is the fact that the crime rate is amongst the lowest in Sweden as well as the social security feeling within the inhabitants are amongst the highest. We traveled 2298 kilometers back and forth to be able to interview professionals and gather empiric material for this study. The method we have used for data collection has been in the form of semi structured interviews. We have used previous research concerning collaboration, social comfort, social discomfort and fear of crime as our aid to analyze our findings with the help of theories regarding different types of communites (gemeinschaft and gesellschaft) invented by Ferdinand Tönnies (2001) and Human Service Organisation by Hasenfeld (1983).

Theory of mind involves the ability to take another person?s perspective in thought, emotions and intentions.  There is today a lack of instruments to assess children?s development of Theory of Mind (ToM) in Swedish. ToM is considered by many scientists to be the basis for development of pragmatic competence. The relationship between these two abilities is complex and not fully resolved. Both abilities are important components for the development of social skills.    The purpose of this study was to compare 4 and 5-year olds ToM-ability measured with a Swedish version of Wellman and Liu?s ToM-scale, Sally Anne and Social Emotional Test with estimated pragmatic competence measured with the Children?s Communication Checklist (CCC).

This study has an integration policy direction as it focuses on the qualification for the new arrivals to quickly establish themselves in the labor market, and how the government's interventions, which in this case is the establishment reform, have affected municipalities and what its role is in this context. The purpose of the establishment reform is to faster the new arrivals integration in to the labor market. The aim of this study is to analyze the interaction factors that is affecting the integration of new arrivals into the labor market by study the professionals opinions on the interplay between involved organizations in two municipalities before and after the establishment reform. Studies have shown that the establishment reform has not achieved its goal and the purpose is to analyze the aspects behind this problem. The results of the study were analyzed with help of the interaction theory and the new institutional theory which is a part of the organization theory. An important aspect in the results of our study is the deficiency with the interaction between the participating organizations that obstruct the new arrivals path to becoming self-contained. In order to identify the problem, the study focuses on the co-operation among two communities in Sweden with the new arrivals way into the labor market.