By using univariate analysis, tobit and logit regressions, this thesis investigates determinants of asset writedowns. After controlling for variables indicating reductions in asset values, the results show that changes in senior management are significant in explaining the writedown decision and magnitude, which is in line with previous research. The explanatory power of changes in senior management has not increased with the transition to IFRS in 2005. No evidence is found supporting the hypothesis that the explanatory power of management incentives is higher for more discretionary types of asset writedowns..

The present project is a first step towards a new Swedish assessment tool to examine phonological ability in preschool-aged children. The work consisted of developing a word list with words that was considered to reveal a child?s phonological ability and to try out the word list on pre-school children. The reason was to make sure that the words existed in the vocabulary of the children in the chosen ages. A word list consisting of 109 words, which convey relevant phonological information, was created.

Denna studie redovisar den frivilliga information som svenska VD och koncernchefer tar upp i VD orden i sina årsredovisningar. Syftet är att analysera var Sveriges redovisningsutveckling är på väg, genom att bland annat ställa de svenska VD orden i jämförelse med utvecklingen av öppenhet i årsredovisningar inom detta område i framför allt USA och Storbritannien. De undersökta VD orden kommer från årsredovisningarna hos de 18 svenska börsnoterade företag med högst värde på sin aktieomsättning år 2005. Eftersom det fortfarande inte finns någon fullständig teori inom detta område har ett induktivt förhållningssätt använts. De metodologiska val som gjorts är inspirerade av det som Glaser och Strauss (1967) kallar för grounded theory..

Beskriva och analysera IT-bubblan och dess efterverkningar samt konsekvenser av denna kris för de inblandade företagen. Vi har studerat hur de har förändrat sina system, arbetssätt, finansierin, tillgångar för att pasa dagens kunder och investerare..

The notion of door policy has received little academic investigation. In the media this phenomenon has however received much attention and has been connected to allegations of discrimination. The authors of this thesis take another view in trying to identify the mechanisms behind door policy from an economic perspective.Based on case studies in nightclubs in Stockholm the authors conclude that there are two types of door policy: including and excluding. While including door policy aims to comply with regulations and commonly is part of a cost-leadership or focus strategy, excluding door policy is primarily a tool for attracting and selecting a certain audience in line with a product differentiation strategy. It thrives on the principles of exclusivity and reciprocity.Forming the identity of a club, audience is of great importance and excluding door policy is found to be an important tool in creating the correct composition of audience, which ultimately aims to increase profitability..

The aim of this Master?s thesis is to study the relations between internal information and the principal business objectives in a knowledge organization. The questions are: how does the organization behave to its internal information resources, how is the information management related to the principal objectives and strategies, what information policy does the organization develop, and how is the management experienced by the employees. The purpose was to study the supply and management of information designed for internal use and the study was carried out with qualitative, semi-structured interviews to get a picture of the internal information management. The informants were mostly key persons with deep knowledge of internal information.

Vårt primära syfte är att undersöka vad för motiv unga kvinnor har när de väljer att ta till en plastikkirurgi för att se vackrare ut. Samtidigt vill vi studera hur kroppen har blivit ett medel för att framhäva sig själv i dagens samhälle..

The overall objective of our research is to understand  how social workers in social services protect the individual's autonomy, integrity and a coercive law which deprives the individual of his rights.In this study, we bring out social secretaries perspective on how they see the compulsory treatment and the problems that can arise in a detention. This study is based on the questions; How are power between social worker and client? What is the social secretary of the law on compulsory as a tool to help clients?We interviewed eight social workers who work specifically with compulsory treatment. We used the result to answer our questions. As a theoretical background, we chose to use the power perspective, the concepts of flexibility and freedom of action and categorizations.The results that emerged from our study are that compulsory treatment is considered to be a positive and negative thing.

The market for management training programs is growing and the supply of the service is increasing and getting further diversified. A consequence is a market with a wide variety of definitions of the very concept of development, and subsequently a wide variety of practices and methods to achieve development. The individuals that are subject to these programs seldom know what they are purchasing, or what to expect. When assuming a transfer of the developers view on development to the subject, a need for a greater understanding of the concept arises. The purpose of this thesis is to understand what views on development do exist among management trainers and map underlying dimensions of the views to increase the understanding of the concept of development.

Denna uppsats belyser hur svenska och indiska hotellföretag arbetar med mångfald samt vad som påverkar viljan till att främja mångfald på arbetsplatsen..

A new FPGA suitable for space applications has just reached the market. To investigate whether there are any possible flaws or limitations similar to those previously seen on FPGAs, an evaluation has to be done. This master thesis contains the evaluation of this new radhard FPGA with focus on possible design limitations and package related electrical phenomena.Areas evaluated: Ground-/VDD bounce, Cross talk, Rise time sensitivit, Power cycling, Power consumption, Place and route tool, Radiation hardnessThis report contains all steps in the evaluation. From method to measurements, comparisons, theory, results and conclusions. In the evaluation work, special effort has been made to develop designs that really stress the FPGA to find potential problems.

The purpose of this study is to increase the understanding of how venture capitalists can use their network in order to reduce information asymmetries between themselves and the venture management team. A qualitative approach with semi-structured interviews, consisting of open questions, have been used to receive gradate information in order to reach our explorative purpose. Our theoretical framework consists of relevant studies made on the dynamics of networks and the problems that can arise in the complex relationship between a principal and an agent. We have been interviewing two venture capital firms and therepresentatives from two business angel networks. We also made an additional interview with an influential financial actor in order to try to verify our conclusions Our conclusions are that an extensive network can be used by venture capitalists in order to; verify ventures? technologies, complement the competences in the venture management team, and arrange co-investments, resulting in reduced information asymmetries between themselves and the venture management team.

Syfte: Vårt syfte med uppsatsen är att med hjälp av enkäter och de kriterier som finns i teorin undersöka hur långt de medverkande företagen har kommit i deras framgång gällande Customer Relationship Management. Metod: Vi har gjort en kvantitativ enkätundersökning där vi har tillfrågat 30 företag i Ronneby. Vi har sedan analyserat detta utifrån diagram som vi har fått fram i Excel. Slutsatser: De flesta företagen i Ronneby är bara i början av CRM och de kan med enkla medel komma mycket längre.

The purpose of this paper was to investigate the foremost teachers thinking of computers in teaching, how they work practically with computers as a tool, and if it is reflected in the students' school performance. To carry out this study, I used qualitative interviews as a method and I have interviewed four teachers where two works at the high school and two in upper secondary school. Both schools use computers in teaching as a supplementary tool for teaching materials. All teachers have similar ideas regarding what purpose one should use the computer and in which way, but the important thing is that the teachers and students receive an introductory course in how to use computers. Educators agree that this approach is and can promote students' language and knowledge regardless of the subject.My informants have come up with own methods that they use in the digital classroom including Skype, YouTube, Facebook and flippedclassroom where one can learn from other educators working.

Background: In the eighties the debate concerning the declining relevance of the traditional calculation started. The reason was that the method of calculating not had been changed despite that the costs and manufacturing had changed in many companies. This led to the development of activity-based costing. Management by means of activity information is called activity-based management, but there is no general accepted definition of what the term com- prises. Neither are there any studies which describe within which areas activity information is used as a base for decisions.