Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.

The aim of this master?s thesis is to examine the roles ofthree different public libraries in three differentcommunities. In order to get some answers about the roles ofthe public libraries I have used the following questions: Howis the local cultural policy formulated? How is the locallibrary structured? What or which profiles has the publiclibraries in the three communities?I have made three qualitative case-studies in three differentcommunities. These three communities are somewhatlocated in the same area in order to identify any cooperationbetween them.

This master thesis was made to validate hydropower models of a turbine governor,Kaplan turbine and a Francis turbine in the power system simulator ARISTO atSvenska Kraftnät. The validation was made in three steps. The first step was to makesure the models was implement correctly in the simulator. The second was tocompare the simulation results from the Kaplan turbine model to data from a realhydropower plant. The comparison was made to see how the models could generatesimulation result that was similar to the reference power station.

Kungsmarken, a apartment area in Karlskrona has suffered the medias prying eye for decades. Today the area only maintains a very low position of status in the livinghierarchy in the community. The area in question was a part of the "Miljonprogrammet" and apperantly has suffered the same consequenses as similar areas since it was built. The onesided negative discourse that has persecuded areas of Miljonprogrammet, such as Kungsmarken, has put social problems as criminality, drugaddiction, dependancy on the social welfare system or cultural incompetence in the focus. The author´s previous understanding of the phenomena lies in private experience from living in Hjällbo, a similar area in Gothenburg also with the miljonprogram.

Title: Schibbye och Persson?s Journey: a qualitative analysis of Göteborgs-Posten?s coverage of ?etiopiensvenskarna? from a narrative perspective.Authors: Viktor Eriksson and Max SommersteinSubject: Undergraduate research paper in journalism studies, Dept. of journalism, media and communication (JMG) University of GothenburgTerm: Autumn 2013Supervisor: Mats Ekström, JMG, Gothenburg UniversityPages: 35Purpose: To examine how the narrative-model the hero?s journey is represented within the Swedish newspaper Göteborgs-Posten?s articles on Johan Persson and Martin Schibbye, two Swedish journalists who were imprisoned while conducting journalism in Ethiopia.Method: A combination of Ethnographic content analysis (ECA) and Compositional Interpretation (image-analysis).Procedure: A strategic selection of articles published in the supplement Skenprocessen i Addis Abeba, in Göteborgs-Posten.Results: The narrative model the hero?s journey is clearly represented as cultural frames in Göteborgs-Posten?s articles about Martin Schibbye and Johan Persson. The framing of the events are used to simplify the facts and to make them emotionally accessible.

Entrepreneurship as playing a important role for economic growth has been discussed by a number of theorists such as Joseph Schumpeter and Israel M. Kirzner. William J. Baumol developed these theories as he considered that all entrepreneurship doesn?t lead to economic growth, some entrepreneurial activities may even lead to stagnation.

This project is about investigation and improvement of a V-plow for the company Swekip. A V- plow is used for snow removal but this product has been found to have deficiencies in its construction, breaking down and not living up to the desired objectives. This is because the product is ordered from a company in China where they have some problems with understanding the purpose of the plow.Initially the existing plow is investigated, all the shortcomings set out and examined, what is wrong and what needs improvement?When the solutions were done they were evaluated and examined that they actually live up to the desired requirements.This assignment is a pure construction project where the majority is implemented in CAD, where models are developed and FE analyses are carried out. But the project also includes a feasibility study, idea study and hydraulic design.The results are presented in the form of a CAD model and associated drawings that will serve as the manufacturing basis for the new V-plow.

This paper investigates the ongoing talks between the Swedish libraryassociation (Svensk Biblioteksförening) and the Swedish Publishers?Association (Svenska Förläggareföreningen) regarding a new payment modelfor e-book loans in Swedish public libraries. The current model allows an ebookto be lent an infinite number of times and for each loan the library paystwenty Swedish kronor to the supplier, Elib, which in turn passes half of thatsum on to the publicers.The reason for the talks is that both libraries and publishers have reason to bedispleased with the current model. For the libraries it has proven to be aneconomic challenge, for the already strained library economies, sincepayment is made directly by the individual library from the media budget.The publishers also have reasons to want a change of model since thecompensation they receive from the libraries is not enough for them tocontinue publishing e-books and making a profit. They argue that to protectthe commercial e-book market the principle of free loans has to be replacedby a model that introduces ?friction? in the form of limitations on how manytimes a title can be loaned.This study is based on interviews with representatives from both sidesinvolved in the talks, along with a representative from Elib and a librarian.An analytical tool has been constructed by the author to aid in the process ofuncovering arguments and standpoints in the interviews.

The market for management consulting services is changing with an increased level of competition and more specialized service providers. At the same time there is a high level of companies that fail in their efforts to establish themselves on the market. This thesis sets out to give the reader an increased understanding of the complex characteristics of the market for these services, focusing more specifically on which factors that have an effect on the strategy development for companies within the industry. The thesis is also aimed at providing the reader with a deeper understanding of how developing consulting companies can tackle the specific challenges facing them. In order to meet the purpose of the thesis, we have applied relevant theories to a generic strategy model in order to develop a model that is applicable for the management consulting industry.

Many research reports mention the fact that a huge number of all system development projects never reach a successful ending; with other words never fulfil formulated goals. By identifying and forming success factors (and in some aspect risk factors) that the project manager in practice can use, this study may be seen as a step in the direction towards minimising the high number of failed system development projects. The purpose of this research report is to investigate how a system development project, where the development process is based on a specific development or process model (in this case the Waterfall model), can and should be driven. I aim to clarify what is demanded of a project leader for the specific development process and give an account for which eventual leadership qualities that can be well suited for given situation in relation to the need for technical competence. Among other things the project manager should inspire confidence, drive, be a decision maker, engage and own some form of basic knowledge in the field of system development.

How can a vacuum cleaner motivate you to use it? From a sustainability perspective,the author asked the question of how such a solution would looklike? These where issues that the project tackled and devised solutions for. Theproject wanted to explore the physical modeling and a large part of the finalresult consisted of a full scale model. The project found that the problem ofvacuuming largely consisted of the problem of storage the product. The projectfound that the motivation for the job, therefore, could be resolved by a betterdesigned vacuum cleaner with a built-in hose, folding handles, which couldbe stored integrated within the vacuum cleaner.

The society strives for sustainable development, in the construction industry it is expressed through sustainable building. Energy and LCC analyzes increases the ability to make conscious decisions in the process. A problem in the construction industry is that energy and LCC analysis is not used to the desired extent, as they are perceived as complicated and time consuming. The report aims to achieve a more sustainable building through increased use of energy and LCC analyzes.The goal is to show how BIM can be used to improve the efficiency of the energy and LCC analyzes.The study was conducted with a literature review and a case study to answer which information that is required in a BIM model to perform energy and LCC analyzes. The study also shows which software can be used in BIM based energy and LCC analyzes and how the analyzes can be carried out efficiently.The result shows that effective analyzes may be performed if the BIM-model contains the relevant information for making analyzes.

Background: Patients who deliberate self harm often feel disappointed with the health care. The consequence of this may be that the patient avoid to seek help after self harming. Nurses' often experience these patients to be difficult and hard to deal with. Both patients' and nurses' thoughts about the situation may affect the situation in a negative way. A good relationship between the caregiver and patient is important.

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Objective: In recent years there has been an increasing interest within the clinical (medical) science in measuring people?s health. When estimating quality of life, present practise is to use the EQ-5D questionnaire and an index which weighs the different questions. The question is what happens if the individuals estimate there own health, would it differ from the public preferences? The aim is to make a new prediction model based on the opinion of patients and compare it to the present model based on public preferences.Method: A sample of 362 patients with unstable coronary artery disease from the Frisc II trial, valued their quality of life in the acute phase and after 3, 6 and 12 months.