SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

Introduction: Palliative care is based on an active total care where the patient's independence and participation are included. Few studies have been based on a concept of freedom in relation to this target group.Aim: The aim of this study was to describe the perception the nurse has about "freedom" - its significance and meaning from an existential perspective for patients with palliative care needs.Method: A qualitative content analysis based on a narrated and written down text from focus groups with adequate examples. The starting point in the focus groups was to focus on existential issues in relation to patients near death. Based on the concept of freedom, has the printouts been analyzed, categorized and codedFindings: Nature, identity, integrity and self-esteem are important aspects for our approach to freedom but freedom is also about existential questions where hope, reconciliation, freedom and forgiveness are included.Discussion: Discussion: We all have our own definitions and meanings of freedom. The largest and perhaps most important fullest freedom is our inner freedom - our own existential freedom.

AbstractThe dependency of fossil fuels in the transport sector causes large emissions of carbondioxide. This problem can we reduce by using vehicle gas from digested solid manure and leftover of pasture. I have studied the potential for this in the county of Västernorrland. Thepurpose is to investigate how much vehicle gas that can be extracted.One central, large scale digestion and upgrade plant should be placed in Härnösand. Theamount of pasture and manure that is economical and practical available is enough to produce2,7-3,5 millions Nm3 vehicle gas.

Prior studies have shown the relationship between capitalised monthly fees and sales price for tenant-owned apartments in Stockholm. However, few studies have been conducted explaining the effects of capitalised monthly fees over time and how it has changed with, for in-stance, increasing sales prices and fluctuating interest rates. The aim of this study is to deter-mine if the effect of capitalised monthly fees on sales prices of tenant-owned apartments has changed between 2006 and 2014, in Vasastan/Norrmalm in Stockholm. The study shows that there are statistically significant results indicating that capitalised effect of monthly fees on sales prices has in fact changed over the studied time period. The results differ with apartment size (number of rooms) and the conclusion is that there is an effect of time on one, two and three bedroom apartments but not for apartments with four bedrooms or more..

Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.

Då den svenska offentliga sektorn handlar kontorsmaterial, idrottsarenor, tjänster eller andra former av inköp hamnar detta under benämningen offentlig upphandling. Den totala summan av offentlig upphandling i Sverige uppskattas överstiga 500 miljarder svenska kronor årligen. När en offentlig upphandling skall genomföras skapas ett förfrågningsmaterial från upphandlaren genom vilket leverantörer får lämna anbud om att kunna slutföra det kontrakt som erbjuds. När anbuden kommer in är det upphandlarens uppgifter att avgöra vilket anbud som är det mest fördelaktiga, detta genom att väga olika faktorer emot varandra. Denna studie undersöker ifall faktorn pris prioriteras i denna beslutsfattande situation från upphandlaren.

The aim of this study was to gain a better understanding and knowledge of how Cubans living in Sweden experience the Swedish pattern of communication in relation to the Cuban. The questions asked by the authors were: Do the Cubans experience any differences or similarities between the Swedish and the Cuban patterns of communication? If that is the case, what are they and how would they describe them? The questions were answered through a qualitative method, based on interviews with five Cubans who were raised in Cuba and are now living in Sweden. Communication Theory has constituted the fundamental theoretical tool of analysis, complemented by Social Psychological Role theory. The results of the study have been analyzed using both phenomenological and hermeneutical methods.

The creation of value is considered the core purpose and central process of economic exchange. Value creation is now conceptualized as shared by both producers and customers, and value is seen as fundamentally derived and determined in use, the integration and application of resources in a specific context, rather than in exchange, embedded in products and manifested as price. The field of research is abundant with publications but these do not fully further the understanding of value creation and co-creation in a way that is meaningful for theoretical development and decision making in business and marketing practise. Without a thorough understanding of the factors characterising value co-creation, the nature as well as content and locus of co-creation cannot be identified. In that case value co-creation easily becomes a concept without substance. Until now, individual publications on co-creation have focused on few or different aspects, have emphasized the process from either the customer?s or from  the firm?s vantage point, have different theoretical approaches and have ignored the complexity in interactions between actors.The purpose of this essay is to analyse how five fundamental aspects of co-creation of customer value are perceived in contemporary marketing literature. Discussing the different views on co-creation, this essay concludes that thoughthere are evident points of agreement, finding one generally valid doctrine of predestination or value co-creation is improbable.

Researchers and practitioners have recognized the need for ?transforming? every policy of the company into a competitive advantage tool. Thus, both the pricing approach and the supply chain practices of the firm have emerged as an important determinant of success. In this study, however, we are not only interested in these two aspects, but also in a third one-namely cultural conflicts as an obstacle and challenge. The interaction of the tree factors is extensively presented against the backdrop of Skanska and four of their closest Polish suppliers.

Children's library's primary task is to encourage children to read. Promoted readingleads to increased reading skills. A common method for this purpose is booktalk. This studyaims to examine how children?s librarians work with booktalk aimed towards children andhow it can be developed as a working method to support the library's reading promotionactivities.

Tourism has been an expanding market since the first travel agency started in the middle of the 18?Th century, and today it is a global industry, with intensified competition and high demands from the customers. Product development is therefore one of the most important aspects for successful companies, and scientists also agree that the first stages in product development are the most critical. This essay is focusing on those stages, regarding product development on travel agencies, and the research question is as follows: How are new tourism destinations developed and what is the difference in working process between small and big travel agencies? The empirical research consists of qualitative semi-structured interviews with two big and two small travel agencies.

During the last ten years, PIRLS and PISA have evaluated the reading levels of children and youth around the world, sometimes with grim results. The Swedish evaluation show a constant decline in reading comprehension, and Sweden, which from the start produced one of the best results in the world, have plummeted to the bottom of the ranks. The librarians of the public library have extensive experience of working with different projects engaging children and youth in reading, and so they have a major part to play in this matter. Consequently, the aim of this study is to examine and describe the different perceptions the public librarians have of these projects. Four research questions were formulated, each focusing on the perceptions regarding different aspects of the reading promotion projects.

When communications traffic increasingly turned into data, IP telephony became a disruptive technology for the telecommunication business. IP telephony was a hot topic when voice over IP services started to become available to consumers in the 1990s. The new technology changed the rules of the game and many new actors entered the market.The purpose of this study is to describe, study, and analyze how the business models of the Swedish telecom sector developed in the middle of the 2000s. The study is delimited to the Swedish consumer market for telephony.The study is built mainly upon deep interviews with 24 prominent persons in the telecom sector in 2006. To aid understanding, two telecom companies that have been chosen to represent different kinds of actors are described and analyzed more closely.

There are experiential products that through a digital transformation wholly or partially have taken new place in our everyday lives. Just a few years ago, we had music on CDs, movies on tape and books in bookshelves. In Sweden, we are now facing a transformation when the e-book begins to take place alongside the printed book.This paper focuses on what values play a role in the attitude towards ebooks among a selected group of Swedish book bloggers. A qualitative content analysis was performed on blog posts concerning the ebook from twelve different Swedish book blogs. The posts were then coded into categories and values.

Syftet med den här uppsatsen är att skapa förståelse för hur produktosäkerhet kan reduceras med hjälp av Value Engineering. För att besvara detta syfte valde vi att göra fallstudier på fyra företag inom två olika branscher. Empirin samlades in genom personliga intervjuer med personer ansvariga för företagens produktutveckling. Våra frågeställningar handlade om produktutveckling, produktosäkerheter och reducering av produktosäkerheter. Den insamlade empirin analyserades sedan mot den teoretiska referensram som vi ställt upp.