We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

AbstractA continuous improvement of products and production is an important goal for a modern industrial company. A small engineering group located in Sweden came in touch with the authors of this report during the spring semester of 2014. The aim of this report is, as part of the group´s ambition of improvement, to analyse ways in which the quality of component casted parts can be verified. Non-destructive testing (NDT), and methods to use it for quality control, is the main focus of this report. However, fields such as material standards, component casting and quality engineering are analysed as well.

Background: Nerve mobilisation is a controversial subject which has undergone great development in recent decades. Nerve mobilisation is based on a concept of both examination and treatment of the nervous system. Purpose: To study nerve mobilisation as a treatment in physical therapy with emphasis on evidence regarding the method. Method: A literature review. The search was made through the databases: PubMed/Medline, Academic search, PEDro and CINAHL/webspirs.

The following report is a constructive responsive evaluation of Svalövs communes unit for newly arrived refugees based on a qualitative user- and stakeholder model. The main purpose is to evaluate the units? quality from a user and stakeholder perspective. The main findings are that the users and stakeholders are satisfied with the quality of the units? services but request further social and structural participation.

This Bachelor?s thesis is about crime-fiction in Swedish public libraries and aims at investigating the attitude of librarians employed within the public library sector with regards to crime-fiction writing. Therefore, our aim is to examine how public sector librarians assess the quality of crime fiction writing compared to other forms of fiction. And research has shown that librarians haven't always looked upon crime-fiction favorably. The established view of crime-fiction was widely seen by the majority of public sector librarians as a lower form of literature and regarded it as a form of mass culture.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

AbstractStormwater is defined as rain- and melted water. Ludvika kommun had little knowledgde about the stormwater that reaches a specific recipient Lyviken. Therefore they intended to do an research of the stormwater that leads down to Lyviken. The aim with this study was to assess the quality of the contents in the stormwater based on pH, conductivity, phosphorous, nitrogen, bacterias, oil and one sample that meassured the value of several methals. Since the population has increased for decades, the area of hard surfaces and asphalts areas also has increased. This can increase the pollutions that finally ends up in the recipient.

Scania CV AB i Södertälje har länge haft ett behov av att kvalitetssäkra de prototypartiklar som köps in till tester. I dagsläget tvingas kvalitetsingenjörerna att fokusera på artiklar som ska gå till serieproduktion vilket medför en osäkerhet i hur väl prototyperna stämmer med de ritningar och specifikationer som tagits fram. Genom en utveckling av tre arbetsdokument och en arbetsmetod för anskaffning av prototypartiklar finns nu en struktur som tillgodoser de behov som finns för kvalitetssäkring av prototypartiklar. Quality Assurance of Prototype Parts (QAPP) utgår ifrån teorier om hur kvalitetssäkringsarbete ska utvecklas samt ur empiriskt material från fallföretaget. QAPP är nu testat i pilotgrupper och kommer att arbetas vidare med av förvaltningsgrupper på fallföretaget..

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

Quality assurance means to systematically work for better understanding of the customers needs, demands and expectations. The goal for this study was to investigate how quality can be assured in the job follow up that is made by forestry contractors after soil scarification and planting. The study consisted of a description over the current follow up process at SCA forest AB Jämtlands forest administration, analysis of current follow up situation and an investigation of follow up process made by contractors in other line of business. The first step was a statistical comparison where the own follow up made by contractors were compared with follow up made by SCA them selves over 100 stands. Two soil scarification contractors and two planting contractors carried out the silvicultural measures. The results showed that significant differences between a number of quality factors measured, for example number of approved plants or approved scarification points, average score on stand and number of totally planted plants.

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

The aim of this study is to investigate methods of collection development, the users? influence on selection and quality aspects, focusing on non-fiction literature in Swedish public libraries. To find out opinions of collection development, I use the method comparative literature study. Antonio Gramsci?s concept hegemony forms the theoretical background, and hegemony as concept is related to a library context by using Maj Klasson?s text on the librarians? different positions of authorities.

My essay begins with two stories showing two different perspectives when looking at learning in preschool. These two different learning styles I have chosen to call, the measurable and the difficult to measure learning. As a pedagogue I am involved in both events. In these events I describe how different we pedagogues interpret our governing documents on children's learning. By describing how the educational activities are designed differently in the two events, I try to highlight the pedagogues views on learning in preschool.