Immateriella tillgångar debatteras flitigt i företagsekonomiska sammanhang. En immateriell tillgång som har stor betydelse för svenska börsbolag och som stått i centrum av denna debatt är goodwill. Syftet med denna studie är att undersöka hur företag som är i ett behov av att skriva ned sitt goodwillvärde men som inte gjort detta motiverar det beslutet i sin årsredovisning samt bakomliggande faktorer som kan förklara detta. Studien har en kvantitativ ansats där företag noterade på Stockholmsbörsen åren 2005-2010 har studerats och t-test samt multipla regressionsanalyser har genomförts på urvalet. Vi förväntade oss att de undersökta företagen skulle vara generellt sämre på att uppfylla upplysningskraven i IAS 36 än företag som inte är i ett nedskrivningsbehov.

Chatbotar är ett begrepp som börjat nästla sig in i Internetkommunikationen. Det handlar om virtuella assistenter som kan fungera som supportstöd på företags hemsidor. Syftet med denna uppsats är att utröna hur en sådan chatbot bör utformas för att fungera så bra som möjligt som support vid ett företag. Studien genomfördes med en litteraturstudie, en intervju med ett företag som använder en chatbot i sin kundsupport, samt två fokusgruppundersökningar för att se vad användarna tycker om tekniken. Det visade sig att användarna tyckte tekniken fungerade ganska bra.

Människor har ett grundläggande behov av samhörighet och att ingå i en social kontext. På så sätt skapas ett beroende av andras acceptans för att kunna upprätthålla hälsa och välmående. Social exkludering utgör därför ett hot mot mänskligt välbefinnande. I denna studie undersöks hur exkludering och grad av narcissism påverkar tre typer av individers självreglerande beteende; Aggressivitet, risktagande och prosocialitet. Sextio studenter med hög eller låg grad av narcissism tänkte tillbaka på när de blivit inkluderade eller exkluderade.

This paper investigates whether there is a right not to suffer from poverty. The investigation is being conducted from the theoretical standpoint/view that only civil and political rights constitute justiciable rights and rights proper from a moral stance, whereas economic and social rights constitute mere political agendas or less.In the search of an answer to this question the content of economic and social rights, and thereafter civil and political rights will be outlined, followed by an inquiry of what should really be considered as rights. Finally, the arguments against economic and social rights as real rights is presented and scrutinized.This paper will conclude that the stated difference between the above-mentioned sets of rights is illusory and that the right not to suffer from poverty ought to have the same status as civil and political rights..

The work is conducted in cooperation with LRF Konsult. The data has been collected thru a survey involving 145 landowners in Östergötland. The study is aimed at landowners how owns at least 400 ha of land. The purpose of this study is to find out how large landowners choose brokers when they are looking to sell their property. The purpose of this work is to find "larger landowners' needs / choices of Realtors. The questionnaire consisted of 16 questions, and asked to investigate the seller's most important factors when they select brokers.

Urban densification as a planning strategy is of interest in the planning context of today. It is also seen as a part of the sustainable development. Urban densification as a concept is commonly used in the discussion of a sustainable development. Thus, the question about urban densification is an important challenge in the current planning context. A deeper understanding of the process which urban densification has developed from is necessary, since planners then will be more able to manage this challenge.

The aim of this study was to examine how social workers relate to unaccompanied asylum-seeking children, regarding their cultural background and potential social issues. In order to achieve a more profound and comprehensive view of the social workers views regarding the separated children, we selected to execute semi structured interviews with social workers. These interviews were aimed at those social workers who performed assessments and investigations concerning unaccompanied children. We completed nine interviews which we recorded and transcribed in a strict manor. When we analyzed the empirical material, certain themes where identified as more protuberant and thus we our selection was based on what we regarded as the most relevant topics, in accordance to the aim of the study.

To investigate adoptions are part of the social worker's duties. The aim of our study was to examine some adoptive parents, to internationally adopted children, experience of adopting, the time before the adoption, the adoption process, and the time after the adoption. The study is based on qualitative interviews with seven adoptive parents. Theoretical frameworks that have been used are a phenomenological perspective, the dramaturgical perspective of Goffman and the theory of rites of passage.The result of our study shows that the adoptive parents have tried ?everything? to be-come parents in a biological way before they came to the decision to adopt.

Syftet med studien är att undersöka, analysera och diskutera en kommunal insats till äldre i ordinärt boende, vilken benämns social samvaro. Frågeställningarna som jag har ställt är; Vad innebär social samvaro? Vad ansöker de äldre om? Vilken betydelse har insatsen social samvaro för äldre?Studien består delvis av en genomgång av tidigare kunskapsläge samt insamlat empiriskt material. Jag utgick från fallstudien som metod och använde mig av intervjuer, där jag intervjuade kommunala tjänstemän och äldre kvinnor, som var beviljade insatsen social samvaro. Jag studerade även biståndsutredningar för att få kunskap om vad äldre ansöker om.

  Author: Moa di Zazzo EilertsenTitle: ?Children should not grow up like that. They may turn out the same?: Social workers, working with foster care investigations, reasoning about family and family structures of foster homes. [translated title]Supervisor: Annika StaafAssessor: Norma MontesinoThere has been a change in family structure which shows that the nuclear family, which is still the main form of family pattern, is becoming less frequent nowadays.

This paper is about our collective fascination for the social medium Instagram, and our lively discussions about why certain images may be more so-called "Liked" than others and why some individuals becomes more successfull on Instagram than others. Thanks to our own daily use of Instagram, the idea was born to study and look at how some individuals build their brand through this social medium. With social media new ways to construct and communicate images have appeared. Artists, celebrities and companies use media as a channel for communication and marketing. In our study, we focus on the use of Instagram for marketing purposes by Rachel Brathen, one of the worlds most well-known yogainstructors.

this paper is a study on children's social interactions in role-play. The aim is to try to highlight how children with other develop social skills and how to further motivate children tosee, understand and manage their reality in role-play by highlighting the characteristics of afunctioning role-play. I would also highlight the importance of pedagogue´s role in relation tochildren's social skills in role-play. The purpose flows into these issues, what distinguishes afunctioning role-play? Can the children in role-play influence their thinking to developunderstanding of others and the environment and if so, how? What significance does pedagogue´s role in children's role-play? I used out of a qualitative methodology to carry out this investigation.

The aim of this study has been to examine what students within the sport of skydiving think about their education and the social spirit of the community. The purpose of the study is thereby to answer the study's aim through the following questions; how does group dynamics and social solidarity work within the skydiving community, how do the students feel about group dynamics and social solidarity within the skydiving community, and what factors makes the students feel included or respectively excluded from the spirit of the togetherness?The theoretical part of the study focuses on group dynamics and groups overall. Further on earlier research within adventure sports and skydiving regarding group dynamics and community spirit is presented. My survey is based on 35 interviews with skydiving students.The result shows that the community spirit within skydiving sports is described by the students as very special, unique, and strong among the members.

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

Syftet med föreliggande studie har varit att skapa en djupare förståelse kring hur några flyktingar upplever sin etniska identitet och hur de har anpassat sig till det nya samhället. Vidare har även syftet varit att se ifall studentrollen kan fungera som någon form av social kompensation för en eventuellt bristande etnisk identitet hos dessa flyktingar. För att undersöka detta utfördes en kvalitativ studie, bestående av sex djupintervjuer. Dessa ufördes på fem kvinnor och en man på en högskola i södra Sverige, åldern varierade mellan 20-26 år. Resultatet visade att tre av intervjupersonerna uppvisade integrerad anpassningsstrategi, dessa personer uppvisade även en stark etnisk identifikation.