Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

This study aimed to describe children?s experience of living with overweight or obesity, by using a literature-review. The study includes eleven articles, data is from children between ages 5-15 year. The result occurring were in the areas; Quality of life and self-esteem, Social company, Body concept and weight reduction and Psychological unhealth. BMI above what is recommended gives a negative influence on quality of live and self-esteem.

Vätternrundan is an annual sporting event that takes place in the Swedish town Motala since 1966. It is one of the world largest recreational bicycle rides and attracts over 20 000 participants each year. This study focuses on event effects and how an event can be of value within the principles of place marketing. Within this study five representatives were interviewed with semi-structured interviews.The results show that the representatives describe Vätternrundan as a positive event which mostly generates positive effects for the city itself and for the people living and working there. The effects consist of the events ability to create awareness of the place, the possibility to extend the tourism season and several social effects like solidarity and interaction.The result also shows that Vätternrundan is a well-known brand and because of this it can be used as an advantage in place marketing.

Can you ensure that your smoke detector will sense fire and sound the alarm in the middle of the night?In 80 percent of the cases where emergency pulls out, smoke detectors are missing where the fire occurred. In the year of 2009, 118 people in Sweden died in fires ? most of them would have survived if there had been a functioning smoke detector.Earlier development of smoke detectors has mainly been focusing on components that sense smoke and alert in case of fire. But in most cases the problem has not been whether the smoke detector was working or not as fully assembled, but rather that it was missing.

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.

Syftet med föreliggande uppsats är att undersöka vilka olika uttryck för svenskämneskonceptioner som finns i styrdokumenten samt i 15 lokala kursplaner för grundskolans senare år i ämnet svenska. Ämneskonceptionerna undersöks genom ett antal kriterier som vi hämtat och sammanställt ur befintlig litteratur. Analysen börjar med undersökning av den nationella kursplanen i svenska samt Lpo94 och följs av undersökningen av de utvalda lokala kursplanerna för att avslutas med en jämförelse mellan de båda. Resultatet pekar på stor splittring i ämnessyn i såväl styrdokumenten som i de olika lokala kursplanerna, både inom enskilda och vid jämförelse av olika dokument. De dominerande ämneskonceptionerna skiljer sig åt mellan styrdokument och deras lokala uttolkningar..

Bolivia is a multiethnic country where the indigenous people constitute the majority of the population. Despite two decades of attempts to take the democracy further is its foundation more volatile than ever. The aim of this bachelor thesis is to examine if exclusion is taken place in Bolivia from year 1982 until today and if so in which way political exclusion constitute problems of democracy in Bolivia. The answer depends on the understanding of democracy used in the analysis. In this thesis I use theories of process-, participation- and deliberative democracy.

The cost for forestry logistics in Sweden is about 25 percent of the total cost of getting the raw material to industry (Anon., 2010). There might be much to gain by taking a look at your supply chains on the logistic side in your company. In this report the logistic chains by Mellanskog for ENA Energi AB in Enköping has been looked in to. ENA Energis plant is a combined power and heating plant and about 99, 5 percent of their fuel consisted of bio energy in year 2009 (ENA Energi, 2011, länk A). The main purpose with this report is to look at three questions: 1. How does the supply chain look today? From forest to industry. 2.

Purpose: This study examines pedagogues? thoughts about children?s understanding of death, and their reactions to the death of a relative. The aim is also to examine pedagogues? thoughts about their part in supporting bereaved children, and how they wish to do so. Method: Seven pedagogues, who work with six to nine year old children, were interviewed.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

The students are usually eager to develop their mathematical learning. However, the Skolverket can see that this eagerness passes in the early years of school. A study shows that a varied mathematical education creates enthusiasm to learn, which can decrease the negative view of mathematics.The purpose of this study is to see how five pedagogues use laboratory mathematics, their approaches to laboratory mathematics as well as to find out their role in the laboratory education. The result of the study is based on interviews with the pedagogues, who are all teachers for students in year F-3. All of the pedagogues work in a laboratory way, but to different extents.The study shows that the pedagogues aim to make the mathematics as concrete and everyday as possible.

In the two years 1994 and 2013 the focus of the Swedish media in the school debate has been on segregation, freedom of choice, and support for weak students. In 2013 while the media was still united on the above issues the overall emphasis is on profitability. In 1994 the focus was more on weak students who in 2013 are considered unprofitable.The purpose of this essay is to study the Swedish media and their debate on Swedish schools and witch concepts related to "one school that fits all" in the year 1994 and also in 2013.We have analysed related articles and their concepts, norms, and values to see if there are any differences between their focus on the said issues in the two years.We have also studied the ideas and concepts that came under scrutiny and discussion in these two years, and shall investigate if there are differences in the debates conducted in 1994 and those conducted in 2013..

Purpose: The purpose with our study is to accomplish a quantitative research of all municipalities in Sweden and see why they apply Balanced Scorecard. The study will also investigate the spread of Balanced Scorecard, even the benefits and how they use it. Method: In our study we have chosen a quantitative research. The study has been accomplished with a questionnaire survey which we sent to all of the Swedish municipalities. We have also done a literature study to get more knowledge about relevant theories. Finally we have compiled the questionnaire in Netigate and Excel, and analysed the result from the questionnaire. Results: Balanced Scorecard is well-known in the Swedish municipalities and 36 percent of the municipalities use this scorecard in whole or in parts of the organisation.

This study attempts to examine the existence and development of price differences in the car sector in Europe. The time period is between 1995, the year of the Swedish entrance in the European Union, and 2003. The study is based on data supplied by the European commission, on a bi-annual basis. Both price differences in general in the EU, and price differences between Sweden and other countries in the EU are examined. The theoretical law of one price is related to the economic integration of the EU and the car sector.

The aim of this study is to examine the opinions of eight 12-year old boys and girls about two comics; Sabrina ? tonårshäxan (Sabrina ? teenage witch) and Spiderman. Do children see gender differences in the two comics? Do boys and girls identify with the heroes in the comics and does this affect the children's own gender socialisation. We interviewed four boys and four girls from different parts of Sweden.