Syftet med studien är att redogöra för bakomliggande faktorer som kan driva bolag att besluta om nedskrivning av goodwill. Därtill ämnar studien undersöka huruvida det går att påvisa ett samband mellan nedskrivning av goodwill och earnings management. Forskarna använder en kvantitativ metod med en deduktiv ansats. Studien undersöker nedskrivning av goodwill för bolag listade på Stockholmsbörsen unThe purpose of the study is to investigate underlying factors that might have a connection to impairment of goodwill. In addition, the study scrutinises if there is any association to be found between impairment of goodwill and earnings management.The authors used a quantitative method with a deductive approach. The study examined companies listed on Nasdaq Stockholm which made an impairment of go

Denna studies syfte är att identifiera om det finns ett behov av att utforma läromedel för lärare i Musikproduktion, och hur lärare arbetar med denna kurs idag. Detta har undersökts dels med en enkätstudie samt kvalitativa intervjuer med två pedagoger som undervisar i Musikproduktion på två gymnasieskolor. Litteraturgenomgången belyser vilka behov som finns i skolan idag där perspektiv på elever, The aim of this study is to identify if there is a need to produce educational materials for teachers in “Musikproduktion”, and how teachers work with this course today. This has been done partly through a survey study and qualitative interviews with two teachers in music production in two Swedish upper secondary schools. The literature review explores the need that exists in schools today where p

In the last decades, scholars, managers and consultants have shown increased interest in identifying the characteristics of high-performance organizations. Searching for ways to improve organizational performance and respond to a growing demand for quality products and services in a rapidly changing environment, this subject is of special interest of managers in both public and private organizatio

Despite being aware of the health risks associated with making “bad” health decisions, we seem to deny our personal vulnerability to the harmful effects of poor health behavior. Aiming to explore whether the harmful effects associated with poor health behavior are personalized once our peers suffer from them, reflected by improved health behavior and referred to as “peer effects”, this study uses

The use of internet based psychology interventions as well as yoga and mindfulness interventions in order to improve psychological health has increased during the past decades. However, most interventions are time and resource demanding and there is a need for investigating short and easily accessible interventions. In this four-week randomized controlled pilot study I measured the effects of the

Denna uppsats har som syfte att skapa en djupare förståelse för hur turismutvecklare på olika destinationer möjliggör värdeskapande för sina kunder. Vi vill även bidra med en förståelse för de möjligheter och utmaningar som självbetjäningsteknologi medför i värdeskapandeprocessen. Detta görs genom en kvalitativ metod och åtta djupintervjuer. Studien utgår ifrån två frågeställningar där den första

Strax väster om centrala Ystad, intill Ystad Reningsverk, återfinns en deponi vars ursprung har spårats tillbaka till tidigt 1960-tal. Deponin beräknas vara cirka 11 250 kv. m och begränsas i sydlig riktning av Östersjön. Vid tidigare markundersökningar inom deponin konstaterades det förekomma stora mängder fyllnadsmassor av heterogen karaktär hela vägen ned till strandkanten där även aktiv erosioAdjacent to Ystad Reningsverk, just west of the central parts of Ystad, there is a landfill whose origin has been traced back to the early 1960´s. The total area of the landfill is assumed to be around 11 250 sq. m and in the south the landfill it is limited by the presence of the Baltic Sea. During previous investigation and surveying within the landfill, a large amount of municipal solid waste (

The purpose of this research was to do a case study of how value stream mapping (VSM) contributes to operational excellence within an ICT company. To illustrate this, a case study was conducted at Swisscom, a large Swiss telecommunications company. The motivation of the study was to contribute to research within the industry of information and communication technologies (ICT) and secondly, to high

Smoked ham is commonly eaten in Sweden. However, smoked ham consists of a lot of salt (NaCl) which is an important component in the brine. Since a high salt consumption increases the risk of cardiovascular diseases, it is of great interest to decrease salt and other sodium-binding compounds in various food products, especially in smoked ham. Nevertheless, this is a challenge because the salt and o

Syfte: Syftet med denna uppsats är att beskriva och analysera företagsfaktorer vid redovisning av negativa aspekter i hållbarhetsredovisning. Uppsatsen syftar vidare till att belysa hur företag rättfärdigar negativa aspekter i hållbarhetsredovisning. Metod: Innehållsanalys har använts för att mäta negativa aspekter i hållbarhetsrapporter. För att vår innehållsanalys ska kunna följas upp och replikPurpose: The purpose of this study is to describe and analyse corporate determinants of disclosing negative aspects in sustainability reports. Further the purpose is to shed light on how negative aspects are justified in sustainability reports. Methodology: Content analysis is used to measure negative aspects in sustainability reports. To enable content analysis to be performed in a replicable man

How the architecture relates to the nature reflects our overall view of the environment. The built has the ability and posibility to enlighten and enhance the value of the nature, as well as it can do the opposite. In Norrbotten, between Jokkmokk and Gällivare, lies Muddus. Muddus is Swedens largest national park forest with an old-growth forest unaffected by the modern forest industry. Ravines cu

This essay explores the relationship between ‘history’ and ‘fiction’ in Philippa Gregory’s historical novel The Other Boleyn Girl (2001). Taking a broadly New Historicist approach to that relationship, the essay examines how the fictional aspects of Gregory’s text are handled in relation to historical ‘fact’, how Gregory’s story illustrates the ways in which an historical novel can be used to addr

The fall of state socialism brought major social and political changes in all the countries that belonged to the Eastern Bloc. The most significant demographic transformations during the transition period were the decreasing fertility rates, the decline in marriages, the rise in cohabitation and the shift from traditional birth control methods towards effective contraception. This thesis tries to

The studied protein exists naturally in the human body and can self-assemble into nanospheres at certain physiological conditions. Recently, these nanospheres was found able to bind free heme, the highly reactive gas binding component in hemoglobin which can cause severe tissue damage if in free form in the body. Due to prior experiments, the hypothesis was that the protein-heme binding site conta

Traditional broadcasting of sport events, such as football or icehockey games, require continuos attention of a camera operator in order to capture the area which is of interest to a viewer. In many cases, however, this is not a practical solution, due to e.g. costs, and an automated solution is preferable. The first step of such an automated algorithm is to determine what part of the scene, calle

Matavfall, hur svårt är det egentligen att sortera rätt? Under de senaste åren i Sverige har det blivit allt viktigare att vi källsorterar vårt matavfall. Ett initiativ som har genomförts i syfte att minska den miljöpåverkan som orsakas av livsmedelsproduktionen. För att detta ska fungera krävs att vi sorterar vårt avfall rätt. Idag gör vi inte detta, utan vi slänger allt från plast, kattsand, tOne of the top priorities today in Sweden is to minimize the environmental impact caused from the food production. Swedish municipalities are therefor currently working to influence households to reduce their amount of food waste and increase the source separation. Relatively new statistics from municipalities has shown that the recycling ratio and the quality is significantly higher in single hou

Antalet personer som lever med en kronisk sjukdom ökar, detta som en konsekvens av bland annat en snabbt ökande äldre befolkning. Kroniska sjukdomar orsakar inte bara mänskligt lidande, utan är också en ekonomisk börda för samhället. För att lindra lidandet och minska kostnaderna kopplade till kroniska sjukdomar kan användandet av digitala hälsotjänster vara en möjlighet. För närvarande är förväntThe amount of people living with chronic diseases is increasing. Chronic diseases do not only induce human suffering, it is also an economic burden on society. To ease the suffering and reduce the costs connected to chronic diseases, the usage of digital health services might be a possibility. Currently, the expectations on such services are high, but not met. To better meet the expectations, this

What could be considered an adequate level of daylight in buildings has become a debated question in the Swedish building industry. The current daylight requirements are often found difficult to meet in practice, especially in combination with other requirements regarding energy use. Outdated daylight requirements in the national building code combined with limited knowledge about the subjective i

This paper addresses a gap in the open innovation in the emerging countries. The main purpose was to describe the open innovation in Russian better and contribute to academic literature. The study researches the effect of foreign ownership on open innovation in Russia. The study aims to better describe how foreign owned organizations build their open innovation network in Russia. It uses qualitati