Bakgrund och problem: Goodwill har sedan lång tid tillbaka varit ett omdiskuterat ämne ochreglerna gällande redovisningen ändrades avsevärt i och med ikraftträdandet av IFRSreglerna.Tidigare var företag tvungna att göra årliga avskrivningar men numera skagoodwillposten istället prövas för nedskrivning minst en gång per år. Det framgår tydligt attgoodwill är en post som det är mycket svårt att bestämma värdet på, vilket resulterar i ett stortutrymme för subjektiva bedömningar. I många resekoncerner utgör goodwill en betydandepost och de antaganden som ligger till grund för bedömningar av värdet får därför storbetydelse för om en nedskrivning krävs eller ej. Detta har lett fram till följande frågeställning:Hur genomförs nedskrivningsprövningen av goodwill inom utvalda resekoncerner och vilkenär den tillhörande problematiken?Syfte: Syftet är att utreda hur utvalda resekoncerner går tillväga vid en nedskrivningsprövningav goodwill samt vilken eventuell problematik som uppstår.

This essay is focused on the questions of and responsibility for where, when, how and why communication and meetings through archaeology should take place. I have critically studied Swedish public archaeology through three diverse archaeological excava­tions, one took place in the end of the 1980s, and two others in 2012.I have asked for under what circum­stances and with which goals the public efforts become possible. I have inter­viewed leaders for the archaeological excavations and/or the public efforts and questi­o­ned how and why they reached out to the public. I also searched for results and effects in order to problematize and value the public activities.Through interpretation of the resear­ched material it becomes clear that economic issues as well as archaeo­logists interests and engagements are of vital importance for public archaeology. Co-operation in the local community and archaeological documentation is crucial for the deve­lopment of archaeology and its role in society.Keywords: Public archaeology, Community archaeology, Heritage, Communication, Manage­ment, Historic environment education, Time Travel, Living history.

The name of the study means ?The short arm - a study in diversity and arm?s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations is changing from the state government to the local regional governments. The purpose of this study is to map the organisational changes caused by the reform and investigate how this affects the regional policies concerning cultural diversity and the arm?s length principle.

Facebook has over 665 million users worldwide and has created a new venue for companies to interact with their stakeholders. However, since it is a new phenomenon it brings some uncertainty and confusion as how to manage the communication on Facebook, and it is only recently that research and literature has become available on this topic.The purpose of this study is to investigate how three chosen companies within the travel industry communicate on Facebook. We also compare the results to the existing literature to see how they can improve from a theoretical point of view. We thereby hope to shed a light on, and add knowledge to, a research area where we have identified weaknesses. In order to fulfill our purpose, we used a quantitative content analysis as well as qualitative interviews.The major findings in our study on Facebook communication include a lack of strategy and target audience awareness, as well as a self-centered communication.

This paper examines which media messages related to happiness that can be found in interviews with famous people in the four largest lifestyle magazines in Sweden for the age group 16-34. The magazines are Cosmopolitan, Elle, Café and King. Depending on which magazine the reader chooses to read he/she will be presented with different roads to happiness. Common for all examined magazines are happiness factors related to personal goals, determination and work. Often in a causal connection where the goal orientation and determination is tied together with success in work and career for the interview persons.

Invoxicated is an interactive play sculpture where children can explore the wonderful and playful opportunities of sound. Talk into one end of the sculpture, and the sound will travel through the sculpture and come out in the other end. On its way, the sound gets distorted by a number of sound effects. By bending the sculpture?s body, and pressing the sculpture?s buttons, the sound effects gets altered in real time.

The purpose of this thesis was to investigate different methods do measure velocity of pistons in pneumatic cylinders at Bosch Rexroth Teknik AB. Through information of velocity the adjustment of a cylinders damping can be done easier.A future transducer will be used by salesmen, service personnel and customers. This requires a sensor that is easy to apply and use. It is also desirable that the sensor is cheap. A number of possible methods to measure velocity have been presented.

The purpose of this study was to examine the differences and similarities between coping strategies used by individuals with the disability ADHD in childhood and later adulthood. The questions we asked ourselves: Are the individuals using the same form of coping in adulthood as in childhood? What copingstrategies used individuals while growing up? What coping-strategies used the individuals in adulthood? To fulfill the purpose and answer the questions, we used qualitative methods. Interviews were conducted with four adults who have the disa-bility ADHD. The interviews were analyzed by the hermeneutic circle.

Denna uppsats handlar om den svenska Försvarsmaktens jämställdhetsmål som har satts upp för att främja jämställdheten och på sikt få in fler kvinnor i organisationen. Mer specifikt handlar uppsatsen om hur kvinnorna inom Försvarsmakten anser att dessa jämställdhetsmål efterlevs. Uppsatsen baserar sig på intervjuer med tre kvinnliga yrkesofficerare som får ge sin syn på livet i och runt det militära samt på försvarets jämställdhetsarbete och hur det påverkar dem. Resultaten jag kommer fram till i denna uppsats är att Försvarsmakten för dessa tre kvinnor är en bra arbetsplats för dem, oavsett deras individuella livssituationer, men att det fortfarande finns en hel del att jobba på vad gäller jämställdhetsmålen..

The price of farmland has risen sharply in the last 20 years. This has led to discussions about what creates the value of farmland. The aim in this study was to try and find what factors are affecting the price on farmland. The area that is studied is the counties around Mälardalen during the period 2005 to 2009.The method chosen to achieve the objective is the hedonic price model. The variables are chosen after a preliminary study where a literature search has been made and a number of interviews with people in the industry.

 The aim of this paper was to investigate how many students studying Swesdish as a foreign language, at secondary school level, in Tierps kommun, that have dropped out and their reasons for doing so. The reason for this is the report from Skolverket, stating that the rate of drop outs at this level is very high. To investigate this, a quantitative method was used. A questionnaire was sent out to all the students that dropped out 2005-2008. The result showed that the two main reasons for leaving their studies were that the individuals had found a job or thought the studies were too hard. The research also showed that the majority of the students had not been in contact with Career counseller prior to ending their studies. We came to the conclusion that there might be a need for developing the teaching and to work out routines for guidance at drop out situations.

In Sweden, little research has been done on the topic of international exchange programs that various schools offer to their pupils. This study investigates how pupils view these exchange programs, and how in their opinion it affects their learning and their level of motivation. The study also investigates the motives for taking part in or declining an international exchange. To answer these questions a quantitative survey and qualitative interviews with pupils with and without experience respectively was carried out.The study indicates that pupils that have not taken part in an exchange believe that it is a time consuming quest that may affect the student?s results in other courses, which is not a belief shared by the other group.

This study is based on six narrative interviews which I conducted with students at the University of Namibia in Windhoek, Namibia. My aim is to find out how these students are creating their identity in the environment of the university, how they look at their family structure and how Namibia´s independence in 1990 has created new opportunities for young people in contemporary Namibia. I have been using postcolonial theory and identity theories to analyse the interviews. Five of the six respondents are from the northern parts of Namibia, Ovamboland, and this area is seen as a rural area. The students have made an emotional journey from the rural areas in the north to the urban area of Windhoek and they feel that they have many new opportunities and they are willing to change Namibia into a more developed country..

Background: The fast growing tourism industry increases the need for new destinations to meet the markets demand. Because of this, destination development becomes a part of tourism development and it can therefore be interesting and relevant to study this phenomenon. It requires consciousness about the destination?s conditions and to what extent tourism can be developed. The study of these conditions can be useful as they are fundamental for future tourism development at a destination.Purpose: The purpose of this study is to describe and analyze which conditions and characteristics a place should have to become an attractive destination.Methodology: This study has been executed from a positivistic point of view and a quantitative approach.

Over the last decade the conversation on entrepreneurship has been both worldwide and intense. In Sweden, as in many other countries, this conversation has also concerned women?s entrepreneurship. Parallel with this conversation has been the debate on women in leading position in large corporations. This thesis aims to find out why and how women use entrepreneurship to handle existing conditions in life (such as the hardship of combining a traditional career with a traditional family life) and to create new conditions that suit them better.