This essay is a case study that deals with the integration of Scania into Sweden,which started for over 300 years ago. The purpose is to capture why theintegration of Scania succeeded, what were the main reasons or factors and todiscuss the effects the scanian identity and culture had on the integration. This hasbeen done with the help of different theories that will help sort out main factors tothe successful integration. The result of the study revealed a number of factors, tobegin with the scanian identity appeared not to be such a great obstacle for theintegration that one could believe. The identity developed because of the?swedification?, which were the measures the Swedish government took tointegrate the new territory.

The users of social media channels are today increasing rapidly. Because of this it has become more important for individuals to be seen and stand out of the crowd. The concept of personal branding has become more widespread and is today an important factor for individuals who want to communicate their personality on the Internet.The purpose of this study is to examine the role of personal branding in today?s society and to find similarities in how established bloggers use communication tools to increase their visibility. This has been done through qualitative interviews with individuals who write and shape their blogs depending on how they want to be seen on the Internet.By analysing our findings we came to the conclusion that personal branding is becoming more important in a world that is becoming more and more digitalized.

The purpose of this thesis was to determine the tv-show Efterlyst?s (Wanted)effects on viewers when it comes to how crime, criminals and victims are portrayed in the show. In order to achieve the purpose of our the study, both  quantitative and  qualitative approaches were used We compared the image Efterlyst gives of crime, criminals and victims to statistical information from The Swedish National Council for Crime Prevention and The Central Bureau of Statistiscs. By using focus-groups we also studied how Efterlyst portrays, in the season of 2009, and how it may have affected its viewers. Our conclusion was that there are important differences between how Efterlyst portrays crime and the image of crime the statistics gives.

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.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

The aim of this paper is to examine the layout of public spaces and its effect on human behavior with focus on the relation between pedestrians and cyclists movement patterns in a specific path. The study emanates from the security aspect of pedestrians and cyclists, and builds upon previous theories and empirical studies about perception, security, information design, environmental psychology and behavior. The result shows that individual behavior and movement pattern differs with age, purpose, physical- and other conditions, and layout of the surroundings. A design proposal for improved layout of a path and a node between different oncoming paths has been developed to aid the users? needs, where a separation of walkways and bike lanes forms zones of security for the purpose of better orientation and a better flow between the users..

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

Background Satisfaction of life and wellbeing is shown to be important when the quality of life is to be understood. The nurse has a significant role in the care of the patient and in his/her experience of life. Aim The purpose of this study is to examine the quality of life, from a nurse perspective. Method The text analysis was carried out with qualified attempts, of a book, "Quality of life a challenge for the nurse" (in Swedish) by T. Rustoen, a nurse who also worked as a teacher in Norway. The book describes how quality of life is experienced from the patients and staffs view. Results The text analysis showed that out of the ordinary descriptions of quality of life, the author found four new themes. These themes where; the meaning of solidarity, confidence, activity and meaningfulness in the existence. Conclusion Quality of life is an important word, which means different to different kind of people.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

Purpose: The purpose of this essay is to study how the hotel chain Radisson SAS works with prolonged customer relations with their business clients, with other words the clients that have business agreements with them.Methods: This study will contain an inductive approach and qualitative methods. The qualitative research method is in the shape of a deep interview with the sales manager of Radisson SAS and qualitative interviews of chosen business clients to the hotel.Results: The results of this investigation show that business clients are controlled by what kind of agreements their company has.The companies sign agreements with hotels and hotel chains that are able to satisfy big parts of their needs, if not all of them.With the help of flexible solutions, a well known brand, and good relations, Radisson SAS has made sure that their business clients have prolonged their agreements.They are a global hotel chain near transports, and business clients feel secure with Radisson SAS..

Historically, the horse has in many ways been important to human beings. Today, Equine Assisted Therapy is a form of treatment in which the horse is used as a tool from the treatment of the client. Supported Equine therapy has a therapeutic purpose and may vary depending on the patient's needs and the professionals work competence. Various studies show that animals have a positive impact on people. The aim of our study was to explore how Equine Assisted Therapy is used within the practical fields of social work in Sweden.

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

This study has a focus on brand building and brand identity. The overall idea of the study is to examine the Swedish clothing company WeAretheSuperlativeConspiracys brand building tactics and activities. WeAretheSuperlativeConspiracys, or WeSC, is a company that produces and sells streetfashion in over 20 countries and has over 1600 distributors. The company has in the recent years grown to become one of the largest in its segment. The interesting factor in WeSC´s brand building activities is the use of Weactivists.