Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Syfte: Vi ämnar med uppsatsen att undersöka om det råder en skillnad i avkastning mellan portföljer indelade efter kriterier som kännetecknar värde samt tillväxtaktier. Studien genomförs specifikt på svenska marknaden och portföljernas avkastning skall utvärderas utifrån en årlig buy and hold strategi. Vi ämnar även utvärdera om något av urvalskriterierna (Price to book, Price to earnings och Dividend yield) i de polära strategierna är mer framgångsrikt än de andra under perioden 1996 till 2007 ochvilken/vilka faktorer som kan vara avgörande för framgången..

This paper aims to investigate whether a small organization with small development teams can find a value in leaving a functioning development process to follow a formal systems development methodology, if these organizations can find support in an agile systems development method and in such case the method needs to be adjusted according to the organizations unique conditions.A traditional plan-driven system development methodology includes a number of phases that are carried out sequentially and a completed phase can basically not be resumed. All requirements are specified at the beginning of a project and at the end of the project only one delivery of software take place. This can cause difficulties in for example dealing with changing requirements. Agile system development methods intend to deal with changing requirements and to enable continuous delivery of valuable, working software.In this paper, both the traditional plan-driven methods and agile methods will be explained. Research methodology and existing system development theories will be discussed and a company where the study has been conducted will be presented.

AbstractMany pupils struggleto read. Teachers must therefore know how to motivate these pupils. In this qualitative study the aim is to investigate what some teachers do to motivate pupils to read. Data were collected through interviews with four teachers from two schools. The teachers said that the choice of book was extremely important for making pupils interested in reading, and that reading aloud and cooperation with parents and libraries are of great importance.

The relatively new phenomenon of daily deals has had an amazing explosion of growth during recent years. The concept relies on offering deeply discounted products and services that a number of customers must buy in order to acquire this discounted service. Companies spend valuable resources on marketing to get customers but the effects of daily deals on the brand do not have empirical evidence. What is the customers' attitude towards companies that communicate through daily deals How is their intention to buy from that company affected This is what is the main purpose of this study. To examine how customers perceive a company, in terms of attitude toward the brand and buying intentions, when the company markets through daily deals compared to more traditional promotion.

In each classroom there is a teacher with good intentions wanting what´s best for their pupils. But grades and tests in mathematics from 2009 in Sweden shows there is a crack between the subject being taught and the learning child. The purpose with this research is to find an understanding from a teaching and learning perspective of which teaching method is more suitable for teaching and learning mathematics by doing a comparison between two methods. The main question is:What are the advantages and disadvantages of the traditional and the laboratory method of teaching, supported by the two keywords teaching method and learning?This C-paper is based on a qualitative research aiming to gather an in-depth understanding of human behavior.

Racial discrimination is a highly topical and burning issue, of special interest in working life. Most researchers agree on that discrimination is a problem in the Swedish labour market. To counteract the ongoing discrimination, a new Anti-Discrimination Act was founded in 1999. The Racial Discrimination Act although appears to be ineffective on the basis of legal usage. Of all the legal cases about racial discrimination in the labour market, there has only been one sentence of guilty stated by the Swedish Labour Court.

This is a degree project performed at Halmstad University in Sweden on the subject carpet ofreinforcement. This project is developed in association with Celsa Steel Service in Halmstad.The purpose of this report is to investigate how much time that can be saved if carpet ofreinforcement is used instead of the traditional way to work with reinforcement and seewhat kind of parameters that is important between the choices. We are also going to seehow this product affects the situation for reinforcement workers from an ergonomic point ofview.Carpet of reinforcement is made by straight reinforcement?s bars that are welded togetherwith steel bands. These rolls are made at a factory with a machine that welds together thebars in determined centre distance, with desired dimensions after the constructionengineers? blueprints.

The purpose of this paper was to analyse ?Identity- about trademarks, signs and symbols?. The project was a co-operation between the National museum of Art and Stockholm School of Economics in the spring of 2002, which consisted of an exhibition, a book and a series of seminars. The goal was to illustrate how the trademark had developed through history, which role it has in the modern society and how the trademark serves as a creator of identities. The project, mostly the exhibition, was exposed to criticism, which was directed towards the sponsorship deals between The National Museum of Art and five companies..

AbstractTitle: It?s not just a comment ? a study about Crisis Management on Social MediaAuthor: Malin Pettersson 910624 and Amanda White 920310Year: Spring 2014Level: Bachelor degreeDepartment: School of Business and EconomicsSupervisor: Carina HolmgrenExaminer: Frederic Bill Purpose: The purpose of this paper is to develop and test a theoretical model for Crisis Management on social media. Method: The overall literature that was found consisted of traditional Crisis Management and the communication that goes with it, and it was mainly written for traditional channels such as newspapers. The theories could not concretely describe how organizations should handle crisis in Social Media. Therefore, this study focuses on if and how organizations can use the traditional theories when working with crisis management in social media. Through a qualitative method the study has examined and tested the model on three crises, and subsequently improved the model based on the empirical material and  the analysis that was made. Conclusion: The conclusion found that organizations need to adjust their crisis management after following guidelines for it to work on social media:-    Strategies should be limited to only one, and be either a rebuilding strategy or a bolstering strategy.-    The focus should be on emotional communication, and regarding the rational aspects the focus should be on actual actions and plans for the future.-    Clear guidelines for what type of questions and critics that should be answered should be set.

Uppsatsen har identifierat storleks- och värdepremien för den svenska marknaden under åren 2003-2007. Studien grundar sig på studier utförda av Fama & French (1992, 1993) vilka finner att avkastningskravsmodellen CAPM ej fångar in erforderliga riskfaktorer på marknaden. Uppsatsens resultat är i linje med initial teori vad gäller storlekspremien , att småbolag tenderar att ge högre avkastning än större. Däremot är resultatet för värdepremien oförenlig flertalet tidigare studier, vilka påvisar att ett högre ?book-to-market?-värde tenderar att ge högre avkastning.

Internet's entry into our home has changed our communication capabilities. As a result more and more services in the digital world are available. Besides e.g. shopping, gaming and general information, different social networks now offer preventive and therapeutic health-oriented services. When being asked by several young people, with whom I have been working in a clinical setting, to offer conversations over the Internet that enables both to see and to hear each other in real time, I decided to conduct a pilot study which is presented in this paper. The aim was to investigate the feasibility of offering supportive therapy using video calls over the Internet.

This is a study on the electronic reference work of some Swedish university and university college libraries. The purpose of the study has been to find out how the service works at the different libraries, to study the electronic reference interview and to find what is important when you start a new electronic reference service in the light of Brenda Dervin's sense-making theory study. Furthermore, we examine the aims of the electronic services offered and the differences between electronic and traditional reference interviews. In the background to the study we place electronic reference services in a context by describing the role of information technology and electronic mail in the libraries. The electronic reference interview is studied with the help of literature on the traditional reference interview.

The purpose of this work is to map what musical praise and worship means to different church members. What do they think of today's worship? Are there music styles or any instruments that are not suitable? What do the members think of contemporary Christian music and the regular traditional music in church? Do we need to make changes or not? How does the Christian Music affect their spiritual lives? Finally, what do the members think of what the Bible has to say about praise and worship? My method has been to interview four persons, who all are members in the Seventh-day Adventist church in Malmö. Beside literature and magazines, I have also listened to DVD sermons and searched on the Internet and in the Bible, to find out what others have to say about praise and worship.Syftet med denna studie är att kartlägga vad lovsång betyder för olika församlingsmedlemmar. Vad anser de om dagens tillbedjan? Finns det musikstilar som inte bör finnas med i gudstjänsten? Eller finns det instrument som inte är passande i gudstjänsten? Vad tycker församlingsmedlemmar om den moderna lovsången kontra den traditionella? Behöver vi göra några förändringar eller inte? Hur påverkar den kristna musiken deras andliga liv? Och till sist, vad har de för syn på Bibelns lovsång? Min metod har varit att intervjua fyra personer som alla är medlemmar i Adventkyrkan i Malmö.

The aim of this study has been to discuss ideas of knowledge within classification theory and subject analysis in the light of theories of fundamental changes in the production of scientific knowledge. Guiding questions have been: How have the conditions of knowledge production changed? How has interdisciplinarity as part of this development evolved? What assumptions lie behind theories of classification and subject analysis? How do these stand in relation to the alleged changes in the production and understanding of science? Three works about the changing conditions for knowledge production and the growth of crossdisciplinarity have been presented and discussed. These works stress the loosening up of boundaries between traditional knowledge domains and open up for discussions about how to organize knowledge production in the light of these changes. In the study it is argued that their works also could open up for discussions about the way knowledge is organized for retrieval purposes.