Studien visar att Big bath – genomförd med metoden goodwillnedskrivningar – delvis kan förklaras av nytillträdd VD i företag listade på Stockholmsbörsens Large Cap och Mid Cap efter införandet av IFRS-regelverket. Resultatet tyder också på en flexibilitet i regelverket kring nedskrivningsprövning av goodwill.

This thesis project was performed in collaboration with Scania CV AB’s cab factory in Oskarshamn, Sweden, and the objective was to accomplish a product development process regarding a new assembly skid from an ergonomic perspective. A great number of aspects had to be noticed and evaluated, both regarding the process the skid is aiming to support and the product it concerns. The focus was the func

This essay is a stylistic investigation of four fantasy authors - Terry Pratchett, J. K. Rowling, Robert Jordan and George R. R. Martin. Three novels from each of their series were chosen, and the first 100 sentences of each one of these twelve novels were extracted and examined. The linguistic features investigated were the N/V-quota, the lexical density, the number of words/sentence, the use of

Priming effects have gotten revived interest in the last decade due to the concerns of global warming. Priming are defined as an increase in decomposition of soil organic matter due to the addition of organic or mineral substances. The worldwide used herbicide glyphosate is rapidly degraded by microorganisms. Hence, it might give rise to priming effects in soils. This was tested by adding glyphosa

Title: Work Processes and Entrepreneurial Climate: Teamwork & Individual Work Program: Master program in Entrepreneurship, Corporate Innovation and Entrepreneurship Course: Internship and Degree Project (ENTN39) Authors: Toma Martinkute & Kian Skandarioon Supervisor: Håkan Lagerquist Keywords: Work process, Entrepreneurial Climate, Individual work process and Teamwork process Thesis purpo

This thesis examines the evolution of income inequality in Germany from 1991-2010, by analyzing the literature on labour market theories. It is assumed that human capital, labour market segmentation and globalization are the main long-term determinants of income inequality. Most importantly, skill-biased technological change (SBTC) has increased the dispersion of incomes to the detriment of people

Sickness presence, also referred to sickness presenteeism, applies when the individual goes to work, despite feeling ill. This thesis serves to highlight this fairly new research area in the context of compulsory school teachers in the southern part of Sweden. The response rate of the survey was 37 % (n=71 valid cases). Earlier research states that there are many factors with a connection to sickn

Syftet med uppsatsen är att bidra med kunskap om framväxten av en hållbarhetsstrategi. Vi gör detta genom att studera meningsskapandets roll i strategiarbetet. Slutsatsen i denna uppsats visar på meningsskapandets centrala roll vid framväxandet av en avsedd hållbarhetsstrategi gällande att omformulera en omständighet till en gripbar situation. Meningsskapande leder till tolkning vilket blir hand

En omfattande samling koproliter från tre lokaler med sediment från sen kritatid i Münsterbassängen (nordvästra Tyskland) har studerats med en mängd olika analytiska tekniker med avsikten att belysa urtida trofiska nivåer och relationen mellan rovdjur och bytesdjur. Den fosfatiska sammansättningen, inneslutningar av benmaterial, storlek och form tyder på att de flesta eller samtliga koproliter proA large number of coprolites from three localities with Upper Cretaceous strata from the Münster Basin (northwestern Germany) have been subjected to a wide array of analytical techniques with the aim of shedding some light on ancient trophic structures and predator–prey interactions. The phosphatic composition, bone inclusions, size and morphology suggest that most or all coprolites were produced

The purpose with this study is to explore how consumers explain the attitude-behaviour gap in the field of environmental consumerism. For this qualitative research, constructionism as an ontological approach was chosen to reach the purpose. Further, phenomenological philosophy has been the interpretative approach and in order to reach rich and nuanced empirical material focus groups were chosen as

The purpose of this thesis is to give a descriptive overview of the Japanese nominal predicate no da. The structure is looked at mainly through two separate perspectives; one investigating its modal properties and one investigating its influence on the information structure within its scope. A collection of data heavily dependent upon Japanese sources, as to make available information otherwise no

Through this study were discussed the main issues regarding consumer compensation of damages which they suffer due to the infringements of the EU competition rules. In the first chapter of the study were discussed the issues of rise of the right to damages, the questions whether consumers as end purchasers have the right to claim damages in the EU, which was answered in the positive. Furthermore,

It is estimated that approximately 8-10% of yogurt-based products stick to the carton packaging material surface (Hansson, 2011), and therefore consumers cannot pour the entire product out of the package. This is a multi-dimensional problem since product loss is expensive, because all the resources throughout the supply chain are wasted (European Parliament, 2011; FAO, 2012). In addition, the rema

Uppsatsen behandlar mäns våld mot kvinnor och beskriver hur fenomenet har utvecklats från att betraktas som en privat angelägenhet till ett samhällsproblem. Genom statliga satsningar för att motverka mäns våld mot kvinnor har ett målgruppsanpassat samverkanskoncept mellan myndigheter utvecklats, under samma tak i Malmö. På denna verksamhet ska de utsatta individernas behov sättas i fokus, vilket f

Syfte: Syftet med uppsatsen är att undersöka vad för faktorer som påverkar informationsdelning i en försörjningskedja bestående av fler än två parter. Metod: En kvalitativ forskningsansats har använts för att analysera skillnaderna i respondenternas uppfattning om informationsdelning. Teoretiskt Perspektiv: Uppsatsen utgår från den teoretiska modell som sammanställts efter genomgång av tidigare l

The main cause of the intra industry value migration is that the base of competition has shifted from product performance to flexibility, differentiation and speed which in this industry means ecosystem, brand and time-to-market. The asymmetric business models and the two-sided platforms have proven to be a cause of inter industry value migration. This is a natural cause of their nature, since res

Denna studie hade som syfte att undersöka ett antal viktiga faktorer inom ideella organisationer vilka antas vara relaterade till Organizational Citizenship Behavior (OCB) samt i vilken grad dessa faktorer kunde förutsäga OCB. De undersökta variablerna var Välmående, Beslutstilar, Centralisering, Kontroll över arbetet, Autonomi och Engagemang. Ytterligare ett syfte var att undersöka sambandet mell