Bakgrund och problem: Goodwill har länge varit en omdiskuterad post i företags balansräkningar, inte minst efter finanskrisen som bröt ut under hösten år 2008. År 2005 infördes IFRS 3 för att förbättra kvaliteten vid redovisning av rörelseförvärv. Tidigare gjordes avskrivningar av goodwill varje år men i och med införandet av den nya standarden skall företagen istället göra årliga nedskrivningsprövningar. Dock verkar ingen tydlig bild finnas för hur nedskrivning och värdering av goodwill skall göras och goodwillposterna i företags balansräkningar har ökat sedan införandet av IFRS 3.Syfte: Studiens syfte är att undersöka hur de utvalda Low- och Hitechföretagen redovisat sin goodwill och att jämföra hur de har gjort sina nedskrivningar av goodwill. Med bakgrund till finanskrisen vill vi även se hur företagens redovisning av goodwill har påverkats.Avgränsningar: Denna undersökning omfattar bolag på Stockholmsbörsens Small-, Mid- och Largecaplistor.

The title of this study came about from the title of Robert Putnams book Bowling Alone, where Putnam mentions that less people are bowling in teams than before. Bowling is still a large leisure activity in the USA but people tend to bowl more and more in small groups and less in organized teams. This study deals with social capital and leisure time. Its aim is to find out if some Swedish people create social capital on their leisure time and also how do they spend their leisure time. Robert Putnams book Bowling Alone serves as main background material along with the work by Bo Rothstein.

As birch is one of the most common trees in Sweden, and probably one of the easiest for someone who lives here to identify, it is interesting to note that most people do not know how variable the genus is and how widely it is distributed across the northern hemisphere. One can find birch growing at both high and low elevations, demanding different soil conditions and preferring varying amounts of sunlight. Many people may also be surprised to hear that the colour of the bark can vary from bight white to almost black, and different shades of pink, orange and red can also be displayed. This, together with the astonishing beauty of the genus, the important role as a pioneer in many ecological systems and the difficulty in sorting out the taxonomy of the genus, constitutes the background of this thesis. The thesis is written at the Department of Landscape Development in Alnarp, Sweden with Kenneth Lorentzon, researcher at the Swedish University of Agriculture as a supervisor. The aim of this thesis is to highlight which species and cultivars within the genus Betula could be appropriate for horticultural use in Sweden.

Our purpose of this paper is to seek an understanding of which service quality factors that affects customers in their decision making progress regarding purchasing financial services such as pension products. We also seek to evaluate the different service quality factors by compare their relative strength against each other. The study aim to investigate if there are any connections between customer behavior variables such as gender, age and income in comparison to these service quality factors related to pension products.The findings aim to help a small financial institute such as our case company Plain Capital to understand how their customers experience service quality regarding pension products.In order to find empirical results we conducted a qualitative research as well a quantitative research. The qualitative research employed both a focus group interview with pension savers and an interview with our case company Plain Capital. We were able to identify the service quality factors for pension?s products with help from the focus group interview.

The amount of television entertainment of the character ?reality program series? has increased on Swedish television, because of this it could be generally considered that television entertainment is in a ?reality series era?. In recent years so called ?work soaps? have become very popular. This is a television series, where through the TV screen; we have the possibility to view ordinary people in their daily lives and often dramatic work.

Ammerån which is a small forest river in eastern Jämtland is a well-known river that has been a popular fishing river for a long time. The actual Ammerån begins downstream the lake Solbergsvattnet at Hammerdal and flows into the Indalsälven 10 km upstream Hammarstrand. The river environment switches between forests with wilderness feeling and open agricultural land. The entire Ammerån is today a nature reserve and protected from hydropower development. Fishing in Ammerån has mainly been focused on trout and grayling, and is so even today.

Several theoretical models of change exist concerning attachment, but an integrated view and knowledge of the role separate factors of change play for the individual is lacking. This phenomenon is hereby studied by semi-structured interviews of 20 persons. Change and factors of change are examined statistically with affectregulation as measure of attachment. The results show that these individuals´ changes are small and mostly towards secure attachment. Metacognition is related to greater change towards secure attachment.

The aim of this essay is to study how parents to children with learning disability experences the support they get from society. My main question has been: what kind of support offer does society offer this parents? What is good and what is less satisfactory in this support? The study is based on a qualitative method. Five parents with children who has learning disabilities has been used as base. The material has been analysed with a narrative, hernmeneutic perspective.The study concludes that the parents, use in this case, find that society does not offer the necessary understanding for their problem of their family.

When the Tranemo library moved to new localities in 1991 there were also some changes made to make the library more user-friendly. The purpose of this essay is to see how a useroriented change can be done and how it has been perceived by members of the library staff and the library users.This is done by the following means:l) interviews with members of the library staff,2) a questionnaire to the users in Tranemo,3) a comparative questionnaire to users of the libraries in Skara and Lerum.The comparison was concentrated on how the library presents its material. The result of this comparison shows that even though there is a difference among the three libraries, the difference is small and it is impossible to say for sure that it has anything to do with the changes that have been done. The interviews and questionnaire in Tranemo give a positive picture of that library..

Schyman?s legs in Let?s Dance as a communication strategy- a case study of ?Feministiskt initiativ? in the election campaign 2010.(Schymans ben i Let?s Dance som kommunikationsstrategi, en fallstudie om Feministiskt initiativ i valkampanjen 2010).Author: Joanna Morell, Tutor: Ann-Marie Morhed2009 was the first time where Swedish political parties were entitled to have TV- commercials, another sign of political communication taking one step closer to the strategic marketing communication. A type of communication that also is expensive.The Swedish political party Feministiskt initiativ (Fi) have existed since 2005 and is not yet a part of the Swedish parliament. They have not been entitled to the economic support that is given to Swedish parties with more than 2,5 percent of the votes in the last two elections. As a result Fi is completely dependent on economic contributions.

Det går att kartlägga små skillnader som finns i ledarskapsutövandet mellan en chef i ett tjänsteintensivt- och kunskapsintensivt företag, men samtidigt tenderar ledarskapet att gå mot en och samma utveckling, det vill säga, ett coachande ledarskap. Skillnaderna i första linjens chefskap i de två olika organisationerna, anser vi bero mer på företagsstrukturerna än att de är verksamma i skilda branscher. It is possible to survey small differences in how to practice leadership between a service intensive and a knowledge intensive company. The leadership tends on the other hand to go towards the same development, towards a coaching leadership. We do believe that the differences in the first line managers, in the two separate companies, depend more on the business structures than that they are active in different branches of trade..

Denna studie har undersökt huruvida det är möjligt att på Nasdaq OMX Stockholm generera systematiska överavkastningar i samband med att aktier börjar handlas exklusive rätt till utdelningar. Samtliga utdelningstillfällen har undersökts under perioden 2007-2011 vilket givit en total observationsmängd på 699 stycken tillfällen. Genom att ha tagit hänsyn till eventuella marknadsfluktueringar och vikta dessa med bolagets unika risk, i form av betatal, har resultaten även justerats för normalavkastningar under den undersökta dagen. Resultaten från Large Cap, Mid Cap samt Small Cap har sedan jämförts. Resultaten visar att överavkastningar är möjliga under dagen då aktien slutar handlas inklusive utdelning, samt att effekten är större för de mindre bolagen..

AbstractStudents at Mälardalen University have long performed their lab on a small turbojet engine in the course Aircraft Engine Technology. Since 2011, the engine has been dysfunctional. This was due to lack of maintenance. Since the lab has been an important element in teaching, the University had decided to get the engine functional again. This thesis project has been a request of Mälardalen University.The task we were assigned to was:1.

Websites are often developed by small businesses, organizations or individuals which may lead to that the testing gets left behind; the focus is on getting a finished product that can be deployed as quickly and as cheaply as possible.Functional testing is important also for websites and a variety of aids exist. With the right tools and methods the development work is facilitated, and it leads to products with fewer faults.This report shows in the form of a case study how an appropriate tool for functional testing can be selected and how it can be used within development of a website. An analysis of the tools available is reported and JSystem is selected as the most appropriate for this case.It turned out that JSystem could not be used fully as intended in terms of deployment, but a well-functioning alternative solution was developed.A number of test cases were created without any unsolvable problems and JSystem performed well. In JSystem test cases in Java are created in Java, which gives a high flexibility..

My Exam work is about how to communicate with children. Reading for children is important and meaningful. They get connection with adults and inspiration to read and tell stories by there own. Therefore I created the draft to a children book. I made it up on my own.