The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

In this project we have used the theory of analytical mechanics to derive equations of motion for complex mechanical systems in order to study their behaviour over time. Even if the theory provides powerful tools to tackle tough problems which would be very hard to solve by methods of Newtonian mechanics, you are still relatively limited without running any computer simulations. One realises that in a faster rate it will be an incredibly difficult task to find an analytical solution when the degrees of freedom increases. Even if one would succeed to derive the equations, one still has to solve them to get the information of the systems behavior. Of experience one knows that the equations in general are nonlinear and hence must be integrated numericaly.

AbstractCommunication and information has become a large industry in today?s society. More and more organisations use these means as tools of influence. Non-profit organization?s campaigns, which aim to change a behavior, often have a political responsibility and it is therefore important that these are carefully planned and carried through.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

Term: Spring term 2007Study objects: Reitan Servicehandel AB, Vi-butikerna, ICA Sverige ABPurpose: The purpose of this study is to analyse how procurement is used as a strategy to achieve better competitive strength, within the retail food industry.Theoretical: The theoretical chapter illustrates different procurement organisations, multiple and single sourcing, brand equity, consumer behaviour and involvement, Efficient Consumer Response including supply chain and category management and finally Demand Chain Management.Method: For the case studies, three food retail companies have been interviewed: Reitan Servicehandel AB, Vi-butikerna and ICA AB. To illustrate how consumer behaviour influences retail food market, several secondary consumer research studies have been analysed.Conclusions: The results indicate that the procurement organisation can achieve a better competitive strength by a centralised organisation, which make it possible to improve conditions of terms when ordering higher purchase volumes. The sourcing strategies can improve a company?s power within the supply chain. All companies within the study had a very good knowledge about consumer behaviour.

This text concerns itself with war, the just war theory, and the application of that doctrine on the ?war on terrorism?. I present different views on the theory's place in the discourse, its relevance for unconventional wars followed by the analyses of above mentioned empirical situation.Particular interest is given the criteria concerning proportionality, both ad bellum and in bello, due to in part its difficult nature, and the attention it has received from others. This paper asks the question: Is the just war theory adequate for analysis of modern war?There are few alternatives.

Elephants are hindgut fermenters, which affects their diurnal rhythm. To reach their nutrient demands, elephants must eat almost constantly throughout the light part of the day. Sexual dimorphism may also affect their behavioral patterns. To understand the elephants' normal living habits and foraging behaviour, we conducted a pre-study in the Mara Triangle, the north-western part of the Maasai Mara National Reserve. Each of four to six observers randomly chose a focal animal within the group of elephants by the criteria that they were adults and visible.

During pre-slaughter handling of pigs the animals are often subjected to methods that induces stress and are a threat to the wellbeing of the animals, such as mixing of groups, loud noise and transportation. A new law will be implemented in 2006 in Sweden that prohibits mechanical noise exceeding 65 dB in abattoirs. The purpose of the research presented in this paper was to examine the effects of noise and transportation on pig behaviour. The activity and aggressiveness of the pigs were examined with behavioural studies during transportation and during three different noise levels: 55, 75 and 95 dB. Before the noise treatments took place the groups were mixed and half of them were transported for approximately 2 hours. In the study 432 pigs were used.

Starting point to this Paper is the idea and wish to adapt the society and its different activities to a recycle society. A building area in Göteborg is planned and investigated for such adaptation. In the district named Skogaberg, about 130 households totally are planned from what 20 are blocks of flats. The idea with this project is to constitute an alternative sewage system, a Blackwater system, were the fractions of most nutrients and least pollution are separated, taken care of and utilised. The aim is to get a market and use the nutrients of the organic waste from the household in agriculture use.

Rearing in organic pig production differs from conventional rearing; pigs have outdoor access and larger space allowances. Regardless of production system all pigs are transported before slaughter and during transport pigs are crowded together in a new environment and in a space smaller than they are used to. As pigs in organic herds are reared at even larger space allowances than conventional pigs, such crowding could possibly have a stronger impact on pig behaviour and well-being. Six pig producing herds, three conventional and three organic, were visited and pigs from each herd were enclosed during 12 minutes in a test area corresponding to the crowding on a transport vehicle. During the crowding, pigs? behaviour was observed, before and after enclosure in the test area skin lesion scores were recorded, and also measures of heart girth (for weight estimation) was done.

Bakgrund: Endast ett fåtal kvinnor i Sverige och övriga nordiska länder väljer en planerad hemförlossning. Organisationen för en planerad hemförlossning varierar mellan de nordiska länderna. Det är inte känt hur nöjda dessa kvinnor är med sin hemförlossning, det är därför av intresse att öka kunskapen om hur nöjda kvinnor i Sverige och Norden är med sin planerade hemförlossning.Syfte: Syftet med denna studie är att beskriva förekomsten av nöjdhet hos kvinnor som genomgått en planerad hemförlossning samt att jämföra förekomsten av nöjdhet hos kvinnor i Sverige med Danmark, Norge och Island.Metod: Studien är en retrospektiv tvärsnittsstudie med kvantitativ ansats. Materialet är insamlat 2010-2013 inom ramen för forskningsnätverket ?Nordic Homebirth? via en enkätformulär på internetsidan www.nordichomebirth.com.

Abstract Title: A study of in-store atmospherics impact on young consumers in fashion houses Date of the Seminar: June 4th 2008 Course: BUSM08. Master thesis in International Marketing & Brand Management Authors: Md. Abu Baker Siddique Masum Milan Filipovic Supervisor: Ulf Elg Keywords: In-store atmosphere, young generation, fashion houses. Thesis purpose: This thesis will find out the influences of the in-store environment in the fashion houses and it will be applicable for this sector. This research will provide information to develop a better in-store environment in fashion houses to attract more young people.

The purpose of this essay is to study how the local creators of a "master plan" for the swedish city Kristinehamn, the years between 1940 to -43, looked on their planning. It is an analysis of ideas case study. A hypothesis is upheld for the research: that the local physical planning had largely extended ambitions what regards central state control in a way that is similar to planned economy. Questions that are asked include: Was the planning assumed to be a tool for the state to regulate the environment? Can the planning be seen as a mean to control the society in time and space? The essay search for verification of the hypothesis by a theoretical analysis apparatus made upp of ideal types.

Transportation of pigs might be a welfare problem. Stress during and after transportation can negatively affect the meat quality or cause carcass damages, which leads to major economic losses every year. The transportation chain can be divided into several stages; loading, transport and unloading. This literature review focuses on unloading of pigs from a transport. When arriving at an abattoir pigs can be fatigued and need to be as smoothly unloaded as possible.

Detta är en kvalitativ undersökning av attityderna till arbetet hos en personalgrupp på ett nystartat korttidsboende, där rekryteringens fokus lagts vid hög utbildningsnivå och personliga egenskaper. Resultatet visar på att det finns viss överensstämmelse jämfört med tidigare forskning, som vikten av tydlighet och diskussion kring relationen till brukaren. Däremot verkar denna personalgrupp lägga större vikt vid både kunskap och erfarenhet, att kunna omvärdera sina egna ambitioner och värderingar, samt uppmärksamhet och tålamod för att lära sig erbjuda det brukaren behöver. I studien berörs modeller från social-kognitiv psykologi, som Theory of Planned Behavior, och vi föreslår vidare användning av dessa i forskningen, för att analysera och modifiera personals attityder och arbete..