On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Today, the definition of literature has changed. Walter J. Ong talks about the secondary spoken language that has surfaced as a result of new technical innovations to our writing tools. This also transforms our attitude towards literature and we can see a return to literature based on verbal characteristics. According to Hans Hertel the verbal renaissance reflects a modern man need to come closer to each other and create togetherness.

A violent conflict emerged in the Indonesian province of Aceh in 1976, with the rebels of the Free Aceh Movement, GAM, on one side, and the Indonesian government on the other. GAM demanded Aceh to become independent, but the Indonesian government did not accept their nationalistic claims. The conflict therefore lasted for almost thirty years, and many civilians were killed during this period. This essay deals with this particular conflict; its causes and its solution. In the centre of the analysis we find theidentity of the Acehnese people, and the way in which this identity has beenconstructed and re-constructed throughout the history.

Outsourcing means to contract out work previously done within the cooperation to a supplier.This is an increasing trend today. Traditionally companies have outsourced manufacturing butwith the growing specialization they tend to outsource other activities as well.China?s economical reforms and entrance into the World Trade Organization, WTO, hasenabled international business connections. Since China offers one of the cheapest labours inthe world, many companies have an interest in starting up an activity in the country. Themany foreign investments in China have lead to an economical growth which in turn hasmade it possible for China to invest in the Chinese competence and innovative capacity.The commissioner of this master thesis, SMS, is one of the leading actors in retrieval ofamong other things mounts and stands for flat screens and projectors.

The purpose of this study was to investigate and describe the views on how the mediation program Programa Árbol Sicómoro affected inmates?, convicted of murder, own lives. Research questions:? To what extent, and how, has the mediation affected the convicts? views upon themselves and the crime they have been convicted for.? To what extent, and how, has the mediation brought any change to the convicts? imprisonment and if it has changed their look upon the future.The study has been executed using qualitative method. Materials from seven profound interviews have been analysed and condensed using terms from restorative justice and self-image theories.

Bakgrund: Det finns ma?nga aktier att va?lja mellan pa? aktiemarknaden. Fo?r en person som aldrig tidigare har handlat med aktier kan det vara sva?rt att veta vilken investering som efter en tid kan generera ett ho?gre va?rde a?n det satsade kapitalet. Relativva?rdering a?r en investeringsstrategi som kan tilla?mpas fo?r att identifiera dessa aktier.Syfte: Syftet med studien a?r att underso?ka om va?rdemultiplarna P/E-talet, P/BV-talet och direktavkastning kan generera o?veravkastning genom investeringar i underva?rderade aktier i finansbranschen.

The Swedish healthcare system is characterized by lack of resources and extensive hospital queues. In order to counter these difficulties the Lund University Hospital have introduced Lean Healthcare to the hospital organization. The purpose of this scientific paper is to study the relationship between the implementation of Lean Healthcare and the experienced motivation among the staff. This essay thereby intends to impart knowledge, which could be used on future implementations of Lean Healthcare at other hospitals. In order to fulfil the purpose of this essay a case study have been conducted at two wards at the Lund University Hospital in which qualitative research interviews have been the method chosen in order to gather data.

The outset of this study is to contribute to the literature concerning China?s increasing economic interest to engage in the African context, its economies and resource abundandce. The overarching research problem is that the approaches held by the respective African state entities may facilitate increasing development gains for the recipient state of this economic interest in principle. To adress this research problem the study is undertaken by conducting a comparative case study where three cases/states, with presumably diverging economic and political status, are likely to effect their overall state approaches differently.Research questions, which are addressed by the creation of an idealtype analytic matrix, concern whether the states of South Africa, Zambia and Zimbabwe take on a more ?permissive? or ?restrictive? approach towards China?s economic interst and whether the approaches can be looked upon on both aggratege and case/area-specific levels.The main findings are that a clear tendency of the ?permissive approach? may be noted on a aggregate level for all cases.

Undersökningen behandlar med vilka handlingssätt och beslut e-handelsföretag inom den svenska marknaden kan påverka andelen returnerade varor. En kvalitativ undersökningsstrategi har valts, där datainsamlingen skett genom semistrukturerade intervjuer med utvalda personer från respektive företag. I undersökningen har nio stycken företag medverkat där samtliga bedriver e-handel inom detaljhandel på den svenska marknaden. Undersökningens syfte är att undersöka och förklara med vilka medel e-handelsföretag kan påverka andelen returer, samt att skapa förståelse kring utformningen av e-handelsföretagens returpolicy, för att sedan jämföra om företagens metoder överensstämmer med befintliga teorier och modeller. Analysen visar hur e-handelsföretag resonerar kring returer och vilka parametrar de tar i beaktning vid utformandet av deras Returns Management som sedan kopplats till tidigare forskning.

A possible way to reduce pollution and slow down the process of global warming is to increase the usage of renewable energy sources. One of these renewable energy sources is solar power. With the aid of solar panels and solar cells the energy from the sun can be transformed into both heating and electricity. The requirement to use the sun in this fashion is a suitable surface, for example a big roof, an angle between 40-60 degrees and that the surface should be exposed to the south. Almost every farm meets these requirements.

Bakgrund: Bland alla personer som insjuknar i stroke, är en femte del yngre än 65 år och 5 % är yngre än 55 år. Efter stroke krävs ofta stora rehabiliteringsinsatser. Enligt flera studier och rapporter om personer i yrkesverksam ålder som insjuknar i stroke kan mindre än hälften återvända till förvärvsarbete. Problemformulering: Yngre personer med stroke kan uppleva att deras behov inte är tillgodosedda gällande rehabilitering och återgång till arbete. Syfte: Att kartlägga vad som påverkar yngre strokepatienters återgång till arbete.

The aim of this thesis is to develop a new business model for district heating and cooling firms which can contribute to a stabilization of the Swedish national energy system. The business model is developed for a district heating and cooling firm and is exemplified with Fortum Heat. The theoretical investigation around the topic creates a rigid base for following qualitative empirical studies. Osterwalder?s canvas for business model generation is used together with a Casual Loop Diagram to identify a number of business opportunities which stabilizes the national energy system.

Local charges may induce people to change their pattern of consumption by influencing investments and acts in certain directions. Some charges could for example give people incentives to use less natural resources. This study investigates four different local charges and whether they benefit an economical management with natural resources or not. This is carried out by investigating whether there is a polarity between local charges that may influence environmental actions or goods, and effective pollution control set to achieve certain nationally determined environmental goals. The study includes two economic perspectives and investigates on the one hand whether local charges counteract governmental subsidies and on the other hand whether the charges vary between the different municipalities since large differences may lead to cost inefficiency.

The main purpose of this Masters thesis is to examine how Braille users needs are satisfied by The Library of Talking Books and Braille TPB. The other issues are: How do some of the library workers at TPB experience that the needs of Braille users are satisfied? Is it possible to make the service better in the future for Braille users and in that case, how? The study is based upon interviews with five persons, who have defective vision and read Braille. I have also interviewed two employees at TPB who have defective vision. To build up a complete background presentation of the subject I have chosen a book about hermeneutic interpretation to understand how historic facts influence the function of the subject today and in the future.

Regeringen vill lägga mer vikt på att stärka möjligheten till kultur och social delaktighet. De belyser vikten av att skapa trygghet och att minska isolering inom grupper som till exempel långtidssjukskrivna och långtidsarbetslösa. Kulturaktiviteter som konst, film, musik och teater har bevisats ha en positiv effekt på hälsan genom bland annat ökad social funktion, ökad livskraft och ökad fysisk hälsa. Det avser både att delta i samt att uppleva utan att delta i kulturen.Syftet med denna studie var att undersöka om kulturaktiviteter kan påvisa en skillnad i återgång till arbete och psykisk ohälsa hos långtidssjukskrivna personer med psykisk ohälsa, samt undersöka vilken påverkan egna förväntningar har på återgång till arbete. Det insamlade materialet kom från enkätdata ur projektet Kultur och hälsa, genomförd av landstingets enhet Kompetenscentrum för hälsa i Västerås stad.