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 focus of this essay is on a political party that was founded in Sweden in 1904. Today, we known it as Moderata Samlingspartiet. Historically, this party has transitioned through multiple phases which have included a change of name and also a change of substance in the area of trade policy. The party that was cheering globalisation at the 2006 congress had its roots in protectionism and had been founded as a strict protectionist organisation. The question raised here is what has caused this dramatic change in the trade politic?In addressing this important question, I have used both organization and party strategy theories to identify the main underlying reasons.

Syfte: Syftet med denna studie är att undersöka om, och i så fall hur, svenska ledare anpassar sitt ledarskap i mötet med andra kulturer. Tyngdpunkten ligger på att undersöka ledares reflektioner omkring kultur och ledarskap samt ta reda på hur interkulturella erfarenheter påverkar arbetsrollen och ledaren som person.Metod: Uppsatsen arbetar med en kvalitativ undersökningsmetod, tre intervjuer ligger till grund för det empiriska materialet. Litteratur och artiklar inom områdena ledarskap, kultur och kommunikation har studerats för att samla information till den teoretiska referensramen.Resultat och slutsats: Vi har kommit fram till att man som ledare verksam över nationsgränser blir tvungen att anpassa sig i mötet med andra kulturer. Ett situationsanpassat ledarskap är därmed nödvändigt. Interaktionen skiljer sig från kultur till kultur, därför bör man känna till de skillnader som råder.

The purpose of this thesis is to analyze and investigate how the consumer-oriented commerce can be developed and integrated to the brand Västervik.This thesis has a qualitative approach and we have done a case study of the Swedish city Västervik. We have performed interviews, with eight selected respondents who have different backgrounds, but with competence in different problem areas that we investigate in this thesis.We have, in this qualitative thesis, found aspects that Västervik should consider if they want to succeed with an integration of commerce in the brand. We have through a model found common facets that commerce and tourism shares and which Västervik should consider in the process of branding the city.The results of this thesis are presented in chapter six, there we also have featured reappearing tendencies that consider the development of commerce and how the commerce could be integrated in the brand Västervik..

The aim of our study is to explore which norms that exists in the home care service, who is sending those norms, how are they maintained and how do they affect the interactions between staff and manager? We want to deep en our knowledge about home care service as an organization and increase our understanding for the psychosocial work environment and also the importance of leadership. We mean to read the organizational culture that exists which allows us to deal with the values that influence the behavior in the organization.The study is based on a qualitative method. The data consists of two focus group interviews, one with managers from the home care service - organization and one with staff from the same organization. T he interview with the managers consisted of five participants and the corresponding figure for the second interview with the staff was eight participants.The theoretical viewpoints have been communication - theory, organizational theory and Foucault´s th eory of power.Our result indicate that norms are something that unconsciously controls us and that we have learned that there are consequences when you step out of what is normative for the group.

SAMMANFATTNINGIntroduktionKommunikationen i ett vårdteam har stor betydelse för samarbetet kring en skadad patient. När kommunikationen brister kan det leda till sämre omhändertagande av en traumapatient. Ledaren för teamet har en betydande roll för teamarbetet. På Försvarsmedicincentrum i Göteborg tränas teamen med medicinsk simulering med fokus på teamarbete.SyfteSyftet var att undersöka hur kommunikationen erfors och påverkade samarbetet inom teamet under en medicinsk simuleringsövning.MetodFokusgruppintervjuer genomfördes av teamen efter en övning i medicinsk fullskalesimulering. Frågorna var semistrukturerade.

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 purpose of the study is to get a deeper understanding in how the teachers work withthe students during the pedagogic meal. This by observing teachers during the schoollunchand see which pedagogic activities takes place. The paper intends to investigatehow teachers relate to, and act according to the guidelines that are applicable to theeducational meal by both the Swedish government and the schools.The study was conducted with the help of observations studies in two elementaryschools. The two municipalities looks different on the pedagogic meal. At both schoolsthe survey was conducted in the school canteen.

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.

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.

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 work has been done by three development engineers and one computer engineer and in some cooperation with the company Phoniro. This report is written for computer science and is mainly oriented on the programming part in the project. The goal has been to develop a program that ensures the quality of the care that the home care organization delivers. The program is developed for cellphones and is supposed to be used in every visit. Several functions have been developed for the reason of reducing mistakes in patient visits, where the focus was on safe medication.

Studies have shown that politicians are significantly more likely to become victims of violent crime than other citizens in Sweden. In fact increasing political rank and engagement are directly proportionate to increased risk for violence. Threat towards politicians is not only dangerous to the individuals involved but also to the democratic system as a whole.Political scientists the world over have done a lot of research on democracy, but I have been unable to find a single method or theory that examines how violence, threat and harassment affect political leaders and democratic systems.The aim of this study is to expand the existing model made by Tommy Möller, professor in political science. In his model he presents 11 factors that affect political leaders ability to act. My aim is to develop his model by adding a 12 th factor ?violence, threat and harassment?.