Background: The development of the Swedish demography is one of the most important social and economic changes ever in Swedish history. Society as well as business is facing an age chock since almost every other company owner is over 50 years old. The complexity of managing a successful succession is pointed out as a major threat to the Swedish economy by the organization Svenskt Näringsliv.Purpose: The purpose with this master thesis is to identify and analyze critical success factors for a successful succession from a going concern perspective.Research method: By using the strong aspects from the quantitative as well as the qualitative method, high level of order and systematic could be reached, without loosing too much details and depth in this particular research. The empirical data was gathered by a digital survey sent to 3000 companies. The quantitative research was complemented by 6 qualitative interviews to increase depth and reliability.Results: The study shows that there is a great incongruence between the expected problems associated to the succession and the actual outcome.

Background: Obesity surgery is the only technique that has proved to have a long-lasting effect on weight loss. Operation is not a solution but rather a lifelong involvement for the person. To loose a lot of weight means a big adjustment for both body and mind and the operated person may need support, advice, information and encouragement. Aim: The aim was to describe how a person, operated for obesity, can be supported in order to reach improved health pre- and postoperative. Method: A systematic literature study was made which resulted in 18 scientific articles that have been reviewed.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

Efficient numerical methods for option pricing is an active field of research. This project has the goal to examine possible ways to improve an established method of numerical pricing. The method is based on an adaptive finite difference method in price and uses the backwards differentiation formula of order 2, BDF2, in time. The project will focus on improvements to the time integration through implementation of discontinuous Galerkin methods, dG. Empirical convergence and accuracy results are obtained for equidistant dG-methods up to order 3 and performance is compared to BDF2.

The fashion industry in Kenya is slowly growing. The middleclass is getting bigger and theinterest for fashion among these consumers is increasing. One major problem for the growthof the industry is the extensive second hand trade, which has given several problematicaffects. The textile production has almost disappeared, the western influences are evident andthe consumer?s price sensitivity is prominent.The aim of this thesis is, by conducting a field study; to qualitative examine how to develop astrong domestic fashion brand on the Kenyan market and to give a foundation for a brandingstrategy for people involved within fashion in Kenya.

Carbon offsetting means to offset those greenhouse gases that are caused by our actions. The purpose of this paper is to examine how companies are working with carbon offsetting. The focus of the research is how travel agencies and companies that provides carbon offsetting. The writers also highlight the problems carbon offsetting is facing. The study was performed with qualitative methods through interviews with three companies working with carbon offsetting.

Det verkar vara naturligt för oss människor att i metafysisk mening ha realistiska uppfattningar om världen. Våra vardagliga intuitioner säger oss att ting som exempelvis stolar och bord existerar, och att de gör det oberoende av oss och vad vi tänker, tror och tycker om det. Vi verkar också ha en intuitiv förståelse av sanning som någon form av korrespondens mellan ord och värld. Ett påstående som ?bordet är brunt? verkar till exempel vara sant om bordet faktiskt är brunt.

The purpose of this study was to investigate produced laser data from the new national height model's airborne laser scanning in Sweden, what quality it has and whether it can be used for forest management planning. From airborne laser scanning one can obtain information on forest variables such as tree species, height, diameter and basal area. Norra skogsägarna is the principal employer of this project and they wanted know to the quality of the laser data which needs to cope with their standards. If the laser data the quality required it can replace some of the operations performed by field planners. To examine the quality of the produced laser data a control tax assessment has been performed in 30 forest departments. This was done in an objective manner.

Introduction: Good hand hygiene practice is the single most important measure to reduce the spread of bacteria and viruses in healthcare. For nurses, this has become more important as the spread of multidrug-resistant bacteria in hospitals is increasingObjective: To identify factors that are important for adherence to hand hygiene among health care workers with patient contact.Method: Systematic literature review. Original articles were searched in PubMed and Cinahl.Results: Factors of importance for compliance was profession, lack of time, knowledge/education, physical work environment, attitudes toward hand hygiene, and dry hands.Conclusion: More education, less workload and more visible placement of hand disinfectant containers are examples of actions that could lead to the improvement of staff hand hygiene and reduce the incidence of healthcare associated infections. Due to the fact that health care workers around the world have different training and approaches, the result of this study may be difficult to use. To increase adherence to hand hygiene, a similar study limited to a specific country, such as Sweden, would therefore be interesting to carry through.Keywords: hand hygiene, Infection Control, Compliance..

Children?s participation in their planning in health and social services is important. To make children?s needs more considered they need to be involved in the cision-making processes. Children have the ability to reflect.

This report is a thesis work for a B.Sc. in Forestry at the School for Forest Engineers, SLU. The work was an assignment from Jarlträ AB which is a privately owned sawmill located in southern Småland. The aim of the work was to investigate the economical result of different pricelists and how to adjust different parameters such as length correction to give an optimal result. The pricelists was examined through a computer program (SilviA). The pricelists was made in the program and after that a simulation was preformed with a selection of random sampled trees gathered from the area nearby the sawmill.

The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part.Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers? outcome.

Suicide and attempted suicide frequently occur in society today and represent a major public health problem. In inpatient psychiatric care the nurse have a central role when caring for suicidal patients. Few systematic studies exists that address the nurse?s practical work with these patients. The purpose of this study was therefore to describe the nursing care of suicidal patients as it was perceived by registered clinical expert nurses.

Teorival betecknar den handling varmed forskarsamfundet väljer mellan två eller flera uppkomna och inbördes konkurrerande vetenskapliga teorier. Detta sker för att därefter kunna bedriva vetenskaplig verksamhet som är styrd av den valda teorin. Det handlar således om en vetenskaplig revolution, där teorivalet är höjdpunken och avgörande för revolutionens seger.I denna bemärkelse har teorivalsfrågan blivit centralt för vetenskapens utveckling och det svåraste att avgöras, synnerligen i sammanhang av komplexa strukturer som Kuhns paradigm eller Lakatos? forskningsprogram.I uppsatsen behandlas den roll som inkommensurabilitet, metodologi, kriticism, testning och de sociopsykologiska faktorer spelar beträffande teorivalsfrågan, samt avgörandets grundvalar. Lakatos? progressivitetskriterium går ut på att förklara forskningsprogramsvalet som rationellt handlande, medan Kuhn liknar paradigmvalet vid en gestaltväxling eller en religiös omvändelse.Utan en rationell förklaring av teorivalsproblematiken förblir den en gåta och vetenskapens utveckling förblir oförklarlig..

Children are a group of patients that require special knowledge from the anesthesia staff, both general and specific. Theoretical knowledge and practical experience is necessary to adequately care for the child as it anatomically, physiologically and mentally may differ from adult patients.A growing problem in the pediatric population is overweight and obesity. From a stagnation in the early 2000s the prevalence of overweight and obesity among children in the world are again increasing.The purpose of this study was to examine peri-operative care of overweight and obese children.Systematic searches were done in PubMed, CINAHL and Scopus. After the quality audit according to SBU, twelve articles were included for analysis.Results suggest that overweight and obese children have a higher risk of respiratory peri-operative complications. The risk of hospital admission after outpatient surgery was also greater in this group as well as higher costs for health care.Overweight and obese children are complex subjects with more frequent peri-operative risk factors than normal-weight children.