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.

In the last few years people have become more and more aware of how humanity is affecting the climate. In the direction of reducing the greenhouse gases is to design engines with higher tensile properties and reduced weight, in order to achieve lower fuel consumption and cleaner fuel incineration in today's truck engines.In order to achieve these requirements it?s necessary to increase the combustion pressure in the engine. This requires higher tensile properties and high thermal conductivity of the engine material. The department of Component Technology at the University of Jönköping in collaboration with Volvo Powertrain AB, Scania CV AB and DAROS Piston Rings AB has been commissioned to develop this material and to find knowledge of material properties used in truck engines and piston rings used for marine applications.The purpose with this work is to analyze the tensile properties of a series of cast iron, cast under different metallurgical conditions.Four different series of cast irons have been analyzed from four points of view, carbon concentration, nodularity, amount inoculation and cooling rate.After the tensile test all specimen data was analyzed in a mathematic calculation program called Matlab 2006a.

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.

Uppsatsen undersöker huruvida en teknisk analys kan generera en årlig överavkastning under åren 1992-2004. De tekniska indikatorerna vilka tillämpas i denna uppsats är; Glidande Medelvärde, Momentum samt Relative Strength Index. Tidigare studier har fokuserat på analyser av längre tidsperioder. Till skillnad från dessa görs i denna uppsats en nedbrytning av undersökningsperioden. Syftet är att slutsatser skall kunna dras om en överavkastning genererad genom teknisk analys kan överstiga den för en Buy&Hold strategi, för kortare tidsperioder..

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.

Postmodernism and neo-liberalism is often thought of as two opposite conceptions of the reality and the world. This thesis takes on a critical view of this assertion and the main purpose was to perform a correlation between postmodernism and neo-liberalism. With different theoretical assumptions about constructions of thoughts, agency and structure and the welfare-state a theoretical framework was created. According to this framework the two isms were correlated to each other and the welfare-state to see if there where similarities or dissimilarities between the isms. The assumptions of this thesis are that there are correlations between postmodernism and neo-liberalism in the constructions of thoughts, namely similar view on epistemology.

This paper reports a study on the usability of e-commerce accessed through smartphones. There is much research in the usability of mobile interfaces and many sets of design patterns have been created but a few studies are available for specific domains, and in this report we focus on mobile e-commerce. In this study a framework is developed for how to design mobile e-commerce interfaces with a high degree of usability. Furthermore, the study also contributes a method to how other specific domain can develop a framework with general standards to work from when creating a web interface. By examining two sets of design principles and 14 design patterns, we evaluate which ones are critical in the design of a mobile e-commerce interface for achieving a high degree of usability.

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 purpose of this thesis is to gain a holistic understanding of who are the consumers of fortified health food products; moreover to highlight what are the characteristics of the consumers who are likely to purchase these products. This thesis employed a quantitative strategy with an inductive and a grounded theory approach. The data was collected from a research company. Existing theories in the area of functional food were not possible to find. Considering that the area is new this seems plausible; however, previous studies provided insight for substantive framework.

The aim of this study is to analyse the Swedish state´s ambition in achieving equality among its citizens. By studying the new urban policy introduced by the government in 1998 from a theoretical perspective the purpose of this essay is to understand the ideational dimensions in this policy project, in regard to established understandings about equality.The theoretical framework on which this study is based consists of two different parts. The first presents dominating models on welfare states, mainly focusing on the socialdemocratic welfare state. The second introduces influential theoretical views on equality, primarily discussing universalism and a differentiated equality view. It also presents theoretical views on how to understand the relationship between the state an its citizens.

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).

The purpose in this thesis is to explore the underlying conceptions concerningeuropeanization and public administration that Statskontoret is expressing in itspublications. Statskontoret is an agency in the service of the Swedish State whichprovides the Government and the Ministries with investigations and surveys. Themethodological choice in this thesis is to perform an idea analysis containing twoideal types which correspond with two polar theories, transnationalism andnation-state logic, concerning how a state will react on increasing european-ization. Initially, the theoretical framework is presented, and is followed by apresentation of the content in the relevant publications of Statskontoret. The idealtypes and the publications are examined from six different dimensions with theambition to explore the underlying conception in the publications.

This study discusses the relationship between studies and part-time work. The aim is to gain a deeper understanding of why students enrolled in the programme of human resource management and working life choose to undertake part time work, specifically in the human resource business in such great extent while studying full time and what this means for the students regard gaining knowledge. It focuses on the students experience and in order to gain the understanding of this phenomenon three qestion formulations were formed; ?What are the reasons formed by the interviewed human resource-students for having part-time work in the human resource bransch, in addition to their full-time studies??, "What values are made visible regarding the students choices of having a part-time work in addition to their full-time studies?" and ?How does the students express the thought about their part-time work as a key to learn from their studies?? The empirical data were collected through interviews with eight branch-specific human resource-students. The data was analysed based on previous research and a theoretical framework consisting of Lave & Wenger's theory of communities of practice and John Deweys theory of learning by doing.