Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

The Stockholm Bypass is an infrastructural project planned to be located west of Stockholm. This study investigates the argumentation concerning the project from different perspectives. The theoretical starting point is within Decision Theory. The main theories include Bounded Rationality, Kingdon's study of the political agenda and theory regarding venue shopping, framing and lobbying. The method chosen for this qualitative case study consists of both gathering data through semi-structured interviews and through documents provided by stakeholders and information available publically through archives and media.

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

Hotellbranschen kännetecknas av att vara kapitalintensiv med höga fasta och förhållandevis låga rörliga kostnader. Ett osålt hotellrum medför konsekvenser på resultatet eftersom de inte går att lagra till senare försäljning. Revenue Management är ett verktyg på mikronivå som hjälper företag att ta fördel av och förutse alla möjligheter som flyter omkring på marknaden på ett taktiskt och strategiskt sätt. Revenue Management är, som vi kommit fram till under arbetes gång, ett ganska svårfångat begrepp. Arbetet med Revenue Management har blivit något på modet.

The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..

The main objective of this essay is to examine how the identities of young people are influenced by their choice of an individual sport or a team sport.The following questions are the focus of the essay:? How does the sport influence the creation of an identity for active young people?? How will the choice of an individual sport or a team sport affect the development of an identity in young people who practises sport?To achieve the objective of this essay I have used a qualitative research approach. The empirical material has been collected with help of eight semi-structured interviews. Four of them were held with young people who practised swimming and the other four with young people who played soccer. The essay is structured from Derek Layders model regarding how to understand the social reality.

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

The object with this work was to create a simple feeding program for beef cows. Another object was that I could learn more about the properties and functions of Excel and Visual Basic. I used parts of a program I designed a few years ago. This old program was neither user friendly nor had it an appealing layout. Initially I decided how I wanted the new program to appear and on which foundation it should be built. I designed various forms into a spread sheet, such as lists and multiple choice buttons. Using VBA (Visual Basic for Application) I could create macros, which used the information chosen in the lists and with the multiple choices to calculate the feeding requirement or the feeding plan.

Detta arbete handlar om systemutvecklarnas inställning till RUPs rollindelning. Förutom att ta reda på om systemutvecklarna är positiva eller negativa till RUPs rollindelning, så handlar detta arbete också om de underliggande faktorer som gör att systemutvecklaren är positiv eller negativ.Efter det att en förändring har skett i en organisation finns det ett intresse av att veta hur de inblandade ser på förändringen. Förändringen kan ligga i att en organisation har bytt arbetsmetodik för systemutveckling, i det här fallet från vattenfallsmodell till en iterativ modell.Arbetet har genomförts på Volvo IT, där en fallstudie gjorts på en projektgrupp. Insamlingen av material genomfördes med intervjuer av sju projektmedlemmar. Resultatet som kan utläsas av det insamlade materialet visar att systemutvecklarna är positivt inställda till RUPs rollindelning.

AimThe aim of this study has been to examine how health enhancement teachers in Montana, USA, view the value of physical activity from a lifelong perspective.In what way does the health enhancement teacher think the importance of physical activity from a lifelong perspective could be presented?What resources are available for teachers to present the value of physical activity from a lifelong perspective?MethodThe issue has been answered through qualitative interviews consisting of six health enhancement teachers, four women and two men, in Montana, USA. One of the teachers worked at an elementary school (for 30 years), three teachers worked at middle schools (20, 10 and 8 years of work experience) and two of the teachers interviewed worked at a high school (30 and 3 years).  ResultsThe majority of teachers feel that a wide variety of activities, adapted to an individual level, and the understanding of a healthy lifestyle are important in order for the teacher to present the value of physical activity from a lifelong perspective.The teachers felt they had sufficient material in order to present the value of physical activity, where the school budget provided the teachers with materials every year. In addition to the budget, all the teachers had 12 hours of professional development every year where they could attend conferences or their own choice of professional development.ConclusionWith the help in forms of professional development offered by the school, conferences, meeting with other teachers, and their own choice of development, the teachers instruction techniques could increase which could help the teachers to find the pupils? interest for different kinds of physical activities.KeywordsPhysical education and health, physical activity, SOC, sense of coherence..

The purpose with this project is to evaluate which of today?s technologies for creating web applications is the most suitable to use when constructing web portals. From a great amount of different technologies, five of the most widespread and well known technologies have been chosen and closely examined on nine different web portal specific criteria. The result from this evaluation is a table where all the grades for each technology is displayed. With the help of this table, it is possible to get an idea about what technology is the most suitable to use when constructing a specific web portal.

Climate change is one of the most difficult problems that humans have to deal with. Today, the evidence of human effects on the climate change and the rise of temperature on earth are strong. It is extremely important that all countries get together and cooperate in order to be able to solve the problem with climate change. One step in the work on climate changes is the Convention on Climate Change, which was agreed on in 1992. The Convention on Climate Change resulted in the Kyoto Protocol in 1997. The Kyoto Protocol is an agreement between a number of industrialized countries to limit or reduce the green gas emissions.

Vad är val? Är de val vi har våra egna? Spelutvecklare idag kämpar med spelares fria vilja då detta kan orsaka problem. Till exempel när spelare gör val som spelutvecklare inte har räknat med, vilket som följd kan skapa frustration hos båda parter. Problemet med spelares oförutsägbarhet i sina val är något som spelutvecklare ständigt har försökt lösa. Idag finns det flera tekniker som syftar till att diskret manipulera möjligheten till val inom spel och samtidigt låta spelare vara ovetande om detta.

In December 2004 an earthquake coursed waves that hit Thailand. Over 5000 people died, and Sweden was the tourist country that has been effected the worst. The catastrophe precipitated Sweden in crises and the demand became high for Swedish government to act. Swedes followed the development via media, why media became the crucial element for how the public perceived politicians? acting.