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.

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.

Ja?rbo Garn is a wholesaler in the textile industry. The companys position on the market is under changing circumstances. Therefore Ja?rbo Garn needs to find new ways of developing their marketing.

Vi hör idag mycket om hur skola, vård och hemvård inom den offentliga sektorn allt mer kritiseras för sitt arbete. En del väljer att säga att New Public Management, en ny styrreform som svept över världens offentliga organisationer, är anledningen. I denna uppsats är syftet att undersöka en kommunal hemvårdsorganisation i Sverige som genomgått ett antal förändringar som påverkat många delar av verksamheten. Genom att uppmärksamma New Public Management och dess tillhörande komponenter såsom strävan efter kostnadseffektivitet och formen av en företagsmodell har en studie förts kring hur förändringen påverkat organisationen, och om den skapat några utmaningar. Studien bygger på Nyinstitutionella teorier som behandlats av Göran Ahrne och Apostolis Papakostas[1].

An increasing global tourism offers great opportunities for Sweden as a tourist destination. However, an attractive destination requires competitive destination marketing strategies. Tourist destinations often include a complex network of stakeholders of small and large en-terprises that represent both the public and private sector. One condition for successful des-tination marketing is that all of these stakeholders collaborate in their marketing to create an integrated and powerful image. Another important aspect in terms of increasing the des-tinations competitiveness is that the local tourist companies are "export-oriented", in order to ensure that international tourists are looked after appropriately.This study has focused on the destination marketing of Stockholm.

AbstractIn the heart of Paris, you will find Sweden?s only cultural center abroad. Since the early 70?s a wealth of cultural activities has been offered, and every year the center receives more than 100,000 visitors. The center is a branch of the Swedish Institute (Si), a public authority which promotes mutual relationships between Sweden and other countries through culture, education, science and business.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Den förtätade staden ses idag som en självklar del av en hållbar stadsutveckling. Vi lever i en urbaniseringstid och frågor kring hur vi kan skapa en förtätad stad av god kvalitet står högt på agendan. När allt fler människor lever i staden skapas ökad efterfrågan på samhällsservice i staden, som till exempel barnomsorg. I Sverige är det kommunen som ansvarar för att tillgodose medborgarna med denna service. Den svenska förskolan, som är den institution där detta behov till stor del ska tillgodoses, har i sin tur krav på god pedagogisk verksamhet samt en bra miljö för barnen, såväl inne som ute. Den här uppstasen handlar om hur förskolans utemiljö konstrueras i den urbana kontexten.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

This master?s degree thesis stems from the new possibilities that digitization offers preserving and increased public accessibility of our cultural heritage, but also how a lack of co-ordination and standardization may result in short-term projects and lack of quality. The purpose of this thesis is to examine a selection of public libraries? digitization projects. The two questions posed are:How does a selection of public libraries conduct their digitization projects concerning a) goals and objectives, b) execution c) what resources they encompass?How well does their work agree with the recommendations that exists for goals, objectives and execution?To answer the questions interviews were conducted with persons in various ways involved with the digitization projects.

The purpose of this paper is to examine how the arrival of class society is expressed in the social dance of high society during the second half of the eighteenth century. The study is based on the idea that culture and society develope in interaction; that changes in the economic, political and social life determine the cultural expressions as well. What I wish to examine is whether cultural themes from the developing bourgeois culture ? individualism, to be precise ? is expressed in the social dance during the second half of the eigthteenth century. // The study shows that public balls definitely gave people a chance to show off on the dance floor in spite of social rank.

When it comes to the priority of a project proposal, a variety of factors is affecting theoutcome. In the municipal sector, factors of non- economic nature appears to be particularlyimportant when the organization is not intended to be profit-making.This study's research question is What problems can occur around an energy-efficiencyproject proposal in a municipal organization? The purpose of this study is to gainunderstanding of what possible problems an energy efficiency project proposal mayencounter, in the municipal implementation process as well as the problems of a changingownership can bring.To conduct this study, the method was qualitative in nature. We have cooperated withVarberg Energi AB and Varberg kommun, which has stood as respondents for the empiricalbasis of the study. In this study, we have conducted four personal interviews.In this study, we have found that there may be several problematic factors associated with anenergy-efficiency project proposal in a municipal organization.

A trend since the early 90?s has been that some public libraries offer a special shelf containing environmental information to the community, but it seems as though the subject has been overlooked by the literature and the science community. The purpose of this bachelor thesis is to study how three independent public libraries work with environmental information that is made available to the community. The following questions were addressed: 1) Which arguments can be found as to why the libraries offer this activity? 2) How does the environmental work at the public libraries look and what does it contain of? 3) Are there any similarities or differences in this work between the three libraries?To answer these questions interviews with librarians were carried out; observations were made to complement the interviews.

The aim of this essay is to give a picture of the extension work at Partille Public Library, asit is today, as well as to investigate if there is a need to reconsider the way of working at thelibrary.Qualitative interviews have been made with the extensive librarians and certain local governmentpoliticians, borrowers and personnel at hospitals as well as other institutions.The extension work at Partille Public Library corresponds quite well to the intentions whichare stated for the work in certain important investigations made by the Government. Theborrowers and the personnel are quite satisfied with the work and are only pointing out a fewviews on changes. The politicians mean that the aim of the extension work of the library ison one hand to give service to certain more or less neglected groups and on the other handto reach new book readers..

This essay will discuss the process of drawing a restaurant ? the position of the house lot, requirements from the authority and architectural quality.During the summer months are many people celebrating their spare time in the beach in Jönköping, by the shore of Lake Vättern. There is some existing buildings in this area that is not used by a general public. In cooperation with the municipality of Jönköping and a person who wants to operate a restaurant on the beach, is this essay a proposal of how this part of the shore of Lake Vättern can look in the future.The focus of the work is to design a restaurant. This is made on the basis of the interviews that have been made with the operators of the area and a thought building, and from the existing rules of the performing and designing of a restaurant.The planned restaurant is placed in an area where it today is a public toilet.