In commercial firms, the inventory is often the largest and most important entry and to have acorrectly valued inventory is an important prerequisite in the Statement of accounts. However,the inventory is considered to be one of the entries that are most difficult to value among thecompanies assets and this is why we have investigated how large commercial firms valuetheir inventories. We have used relevant theory and conducted a number of interviews withpeople who are knowledgeable when it comes to valuation of inventories. Our conclusion isthat commercial firms work in different ways and that there is no general method which isused by all commercial companies..

Problem Statement: In what ways do companies work strategically with event marketing?To answer the problem Statement, the following research questions help us gain the necessary understandings:What role does event marketing play in a company?s marketing mix?What are the deciding factors that make companies select certain events?What objectives do companies have with event marketing?How do companies evaluate their event marketing?Purpose: Through analyzing multiple case studies of event users and event organizers, this essay attempts to gain an understanding of how companies work strategically with event marketing as a promotional tool.Method: Primary data collection was compiled through a series of six interviews of both event users and event organizers. This qualitative data has contributed towards the formulation of six case studies that outline the research findings. In addition to interviews, secondary data was compiled through literature, scientific articles, and internet-based materials.Conclusion: The findings of this paper show that event marketing is an integrated promotional tool that is used to further strengthen a company?s comprehensive marketing mix.

The aim of this essay is to analyze how media constructs strategic positional Statements in debates of great immediate interest in order to stress ideological standpoints. Two questions are derived on the basis of this aim.- How is Russia positioned in Svenska Dagbladet's and Dagens Nyheter's editorials in the debate on the Swedish defence during 09-01-13 - 09-01-31?- Are there differences in the positional Statements between the newspapers?In the study a Critical Discourse Analytical (CDA) approach is applied, and more specifically that of Teun A. van Dijk. Both the theoretical basis and the methodological tools are based on van Dijks CDA.

This degree project is made for Cervera in Norrköping and Linköping. The task was to create a professional interactive homepage for the company where the company's range of products can be presented. Besides a homepage aimed towards potential customers, an online Internet-application where the company's employees can update, erase, and create posts that are stored in the database was created. The main programming languages have been PHP and HTML in combination with databases in MySQL. The final result was a functional, professional and informative homepage with a simple and pedagogical application for the employees.

This essay presents a picture of swedish reggae listeners and how their love of music give meaning to their lives and unite them in a sub-culture. Based on interviews with six young men about their involvement in reggae, it also investigates the relationship between music and identity, or more clearly; how identity is expressed through music. Furthermore, I discuss the notion of taste according to Bourdieu, and argue against his Statement that taste in music affirms the class and social background of an individual. Results from my empirical data have indicated that reggae music is difficult to associate to a distinct lifestyle, which inclines me to argue that it has managed to transcend phenomena such as ethnicity, class and cultural affiliation..

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income Statement, which gives that the stakeholders? impression of the group?s financial Statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

This thesis aims to investigate and discuss the possibility for women in the early Christian church to make music, which in the ancient Roman society was something complicated. Afemale musician was looked upon as decadent and dissolute. This idea, in combination with the music ideals of the church influenced by the Neoplatonic movement, and the Pauline Statement (1 Cor. 14:34-36), cast women to be completely prohibited in participating even in the psalmody during the service. My purpose is to discuss how this was looked upon in different Christian regions, using the church fathers as the main material source, since this has not previously been well documented or studied..

The report is a building evaluation of an area south of Karlskoga`s urban area on the west side of the lake Möckeln, known as the western Möckelnstranden. The evaluation is carried out on the behalf of Karlskoga municipality.  The goal of the evaluation that is based on a mission Statement is to create a basis for Karlskoga municipality for a detailed plan and exploitation of the area. The inventory contains suggestions on what should and should not be done with the environment and its buildings..

Problem: How is Lean, a production-focused model being applied to non-productive focused industries.Purpose: To examine how Lean has been applied to the department of Turbuhaler-Kvalitetskontroll and which parts have been successfully applied.Problem Statement: How does the implementation of Lean?s basic concept, which originated in the car industry, differentiate itself from the implementation of Lean in the pharmaceutical industry, in this case the department of Turbuhaler-Kvalitetskontroll at AstraZeneca.Conclusions: The department has had success in its implementation of lean. They have developed and modified the basic concept in order to apply it and excluded the parts they did not consider necessary. Through their work they have accomplished numerous improvements in, among other things, the reduction of lead time. .

The DuPont formula is one of the most well known and basic tools used for financial Statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

Background: Mergers have been increasing during the latter part of the 1990s. In the Nordic region many previously national companies have joined their forces to create a new Nordic company. This will lead to many challenges when the companies are integrated.Purpose: The purpose of this thesis is to investigate the integration phase. Our goal is to study the integration of Cloetta Fazer and learn how the company can handle the two types of integration. Procedure: To be able to prove our assumptions, that were made on the basis of literature, we have collected empirical material by interviewing eight managers at Cloetta Fazer.

The intention of this thesis in political science is to understand how the European Union fights and prevents discrimination against the Roma minorities in Sweden and Romania, and how the implementation works in reality. The study consists of defining what it means to be objectively discriminated, what ethnicity really means and how the implementation process consist of a comparison and Statement has been made by the national governments and comparing how two socioeconomically different member states handle EU directives and implement them in Sweden and Romania. The main findings of this study was that EU policies lack the capital and explicitness that is needed for great results to be accomplished and that the governments in both countries have different issues with implementing the protection of the human rights and Roma culture, and that EU needs to be more practical and develop in a faster pace. .

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income Statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial Statements. The evaluation indicates that the overall volatility in the companies' consolidated financial Statements would have been higher during the time period 2005-2009, in comparison to official reports..

The Go Down Arts Centre is a proposal for a new building to an existing organisation in Nairobi, Kenya. The proposal relates to the scale of the city by making a Statement on a future urban path, and by welcoming the city in to the building. The proposal houses both activities affiliated to Go Down, such as studios and rehersal rooms, as well as opportunities for the visitor to meet and interact with the culture produced at Go Down, both in formal and informal settings. The building is closed to its surroundings, apart from a grand entrance towards the urban path. There, the city passes through the building to an inner courtyard, where the communication to all the rooms and activities takes place.

AbstractThe aim: The aim of the study was to describe what women are most satisfied with in maternity care and if women´s childbirth experiences can be described by means of the QPP-I, who contains 32 Statements related to maternity care. Design: The study is part of a national cross-sectional study which lasted for two weeks in Sweden in 2007. This paper analyzes one of the two questions with open answers, which reads: "What was the best with maternity care??. Results: The results showed that out of a total of 735 responses 717 could be placed in the existing instrument QPP-I.