This essay reviews the situation for small actors in the Swedish clothing industry. In this essay we assume that loyalty is a requirement for survival on the competitive clothing market. Four small actors have been analyzed up on theories on loyalty, brand equity, relationship marketing, service marketing, quality, interactive marketing, distribution and value creating activities. The chosen actors are Fifth Avenue Shoe Repair, Boutique Sportif, Jenny Hellström and Ida Sjöstedt. The conclusion of the essay is that it is possible for small actors on the Swedish clothing market to build loyal relationships with their customers.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

-------------------------- 4AbstractThis study is a qualitative case study in order to delineate how visible learning processes in the classroom. The study draws its theory from researcher John Hattie's findings about effective teaching. Data collection is taken from a class in grade 2 in a medium-sized Swedish municipality. The result demonstrates how the communication takes place in the classroom based on the teacher's strategies and planning in relation to pupils' interests and their own initiative. Is there a mutual feedback between teachers and students while teaching? From five perspectives, and the definition of what visible learning is all about, the results shows many good examples of excellent teaching.

BACKGROUND: The isolation facility is an important ward in veterinary hospitals. This is where infectious patients are treated in order to reduce the risk for cross-contamination between the infectious patients and other patients and humans in the hospital. But it can only function in a safe manner as long as adequate precautions for infection control are adhered to. This has shown to be a problem in many isolation facilities in veterinary hospitals in Sweden. AIM: The aim of this paper was to examine which factors that can affect the quality of the infection control in the isolation facility. The aim is also to stress the importance of adequate infection control practices. METHOD: Two interviews were conducted with staff from two veterinary hospitals.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

The purpose with this disertation is to find if there are selected factors which can force companies to grow. We have chosen five factors which we think can force the companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger companies, and if there are differences between the lines of business.The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control.

Swedish: Det här kandidatarbetet undersöker om karaktärer med icke-normativ sexualitet finns representerade i digitala spel och hur dessa framställs. Arbetet har även fokus på de reaktioner samhället har visat i samband med att spel som behandlar ämnet icke-normativ sexualitet kommit ut på marknaden. Syftet är att uppmärksamma och ge insikt om icke-normativ sexualitet som ämne och hur diskussionen av detta kan leda till en utveckling inom spelmediet. Informationen som användes för att undersöka ämnet och dess reaktioner finns sammanställt under ett forskningsmomentet, vilket sedan utvecklas till flera noveller. Dessa noveller har sedan användes i en undersökning som genomfördes av 11 stycken deltagare. English: This bachelor thesis investigates if characters with non-normative sexuality are represented in digital games and how these are portrayed.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

Bovine milk is an excellent source of bioactive peptides. The bioactive peptides are in an inactive state in the protein and are released during enzymatic activity, e.g. during cheese ripening. Specific properties of bioactive peptides from ripened cheese has been reported, e.g. antihypertensive, antioxidative, antimicrobial, immunomodulatory and mineral binding.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

Construction of wetlands in the agricultural landscape may reduce nitrogen and phosphorus transfer to streams, thereby reducing the eutrophication of lakes and seas. The agriculturalstream Lillån, a tributary to stream Sagån, ends up in Lake Mälaren and is transporting large amounts of these plant nutrients. The aim of this study was to estimate how hypothetical wetlands of different size and location may reduce nitrogen and phosphorus load from stream Lillån. Estimated nutrient retention in several small wetlands was compared to retention in a single large wetland based on existing data from the agricultural stream and from a nearby smaller stream. Retention in the stream was suggested to decrease along with the nutrient concentration in the water.

This study started with my interest in drama pedagogy practices. The aim is to investigate the teacher's conceptions of children's play and learning activities in drama pedagogy practices. Basically drama pedagogy means children and teachers creating play worlds together, usually based on various literary works, where they portray and play. Previous research shows that drama pedagogy as a method can enrich and develop children's play. Also, drama can be important for children's linguistic, social and aesthetic development.In this study, overall three interviews and two observations at different occasions was carried out.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

Handling materials and packaging, which is the focus of this study, requires efficient logistics, both internally and between companies. To achieve an efficient material flow, good information systems, whose role is to collect, store, process and distribute information, are required. The assumption that packagings are handled in an efficient manner is currently not a matter of course, when many companies do not prioritize the internal management of the package.The purpose of this report was to investigate how medium-sized businesses working with distribution and handling of spare parts packaging can improve their internal management of packaging. In order to answer the purpose, we have used an abductive process and a qualitative data collection. The study had Logistic Center Ljungby (LCL) at Electrolux Laundry Systems (ELS) as a case company and two other respondents, Nibe in Markaryd and Enertech in Ljungby.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.