Uppsatsen bygger på en studie av 256 noterade bolags årsredovsningar vid OMX Nordiska Börs Stockholm. Studiens syfte är att se hur nedskrivningar av goodwill hanterats under 2009 samt om det förekommer skillnader jämfört med 2008. Författarna ville också se hur omräkningsdifferenser påverkade goodwill som balanspost samt om den pågående finanskrisen hade någon koppling till de nedskrivningar som g

This thesis is a grounded theory study of orphanhood in the context of the HIV/AIDS pandemic in sub-Saharan Africa. It aims at understanding how orphans experience their life circumstances; negotiate social interactions and self-images; and develop aspirations for future existence. The study was conducted in Pallisa, Uganda and the methods used were participant observations, photo elicitation and

This thesis reports on the present situation of the five existing Disney theme parks and the performance of Shanghai — the city where the next Disney resort will be located is. The ownership and management of Disney Resorts is seen in relation to the financial result. An overview of all Disney resorts to causes on some problems Disney has had and the characteristics of the company. Together with a

Användningen av affärssystem har under de senaste fem åren ökat bland både mindre företag och växande företag. Vår studie behandlar hur mindre företag som implementerat ett affärssystem har växt och utvecklats med sitt affärssystem. Affärssystemet som används i detta arbete är Garp, ett affärssystem som är riktat till mindre, växande företag. Affärssystem, eller Enterprise Resource Planning (ERP),

Undersökning och förklaring av nominativformerna han, hon och de som objektsformer före restriktivt attribut.

Detta examensarbete är utfört under vårterminen 2010 på Lunds Universitet i samarbete med ett företag inom läkemedelsbranschen. Syftet med uppsatsen är att undersöka hur ledarskap kan påverka lärande och utveckling inom en organisation. Detta skedde genom en jämförande undersökning bland medarbetare och chefer inom organisationen. De ämnen vi valt i kombination med varandra kom på tal då organisat

Sponsring är något som förekommer på olika nivåer inom idrotten och innebär att företag ingår avtal med en idrottsutövare, där företaget lämnar ekonomiskt stöd i utbyte mot reklaminsatser. Syftet med denna undersökning är att redogöra för individuella sponsoravtal inom elitidrotten. Vad avtalen innehåller och hur de är strukturerade. Målet med undersökningen är att kunna besvara frågan, när det föSponsorship is something that exists at many different levels in sports. Companies invest in professional athletes in return for getting marketing opportunities for their products. The purpose of this investigation is to describe individual sponsorship agreements within sports, the contents of the agreements and their structure. The goal with this investigation is to be able to answer the question

Uppsatsen utvärderar olika växelkursmodeller med utgångspunkten från den Svenska kronans växelkurs mot den Amerikanska dollarn och det Brittiska pundet. Prognosparametrarna skattas i en VAR, VECM och ECM modell. Fast, flytande och expanderande informationsfönster användas för att skatta statiska och dynamiska prognoser upp till fyra år fram i tiden. Tidsserievariablerna består av konsumentprisinde

Studien undersökte samband mellan beslutsfattarstilar, stress, risk för utbrändhet, sömn och könsroller hos polisstudenter på ett av Sveriges lärosäten för polisstudenter (n = 98). Beslutsfattarstilar mättes i enlighet med formuläret General Decision Making Styles – GDMS, stress enligt Perceived Stress Questionnaire – PSQ, risk för utbrändhet enligt Performance Based Self-esteem – PBS, sömn enligtThe study investigated relations between decision making styles, stress, risk of burnout, sleep and gender roles among police students at a Swedish university (n = 98). Decision making styles were measured in accordance with the General Decision Making Styles form – GDMS, stress in accordance with the Perceived Stress Questionnaire – PSQ, risk of burnout in accordance with the Performance Based Se

Abstract Author: Frida Landgren Title: New families in our community - A qualitative study of how professionals work to support parents with infants Supervisor: Maria Bangura Arvidsson Assessor: Elizabeth Martinell Barfoed The purpose of this study was to look at different kinds of activities aimed at families with infants, and to see how they work. I have examined whether the activities conve

Human capital encompasses knowledge, information, ideas, skills, and health of individuals. Technology may be the driver of present day modern economic growth (MEG), especially for the science base sector and advanced economies of the world, but human capital is certainly the energy required to drive the vehicle of modern economic growth (Becker, 2002). From the periods of first industrial revolut

In recent years, business process management (BPM) is a vital methodology or strategy to drive business management agilely. It is an approach that can make the organization achieve effectiveness and efficiencies through creating and ameliorating its business processes according to its business strategies, objectives, and requirements. There is no doubt that dynamic and flexible business processes

The aim of this thesis is to find an efficient simulation method of the Heston model of stochastic volatility to price path dependent derivatives. The volatility process in this model has an exact transition density defined as a scaled non central chi2 density. By implementing classic approaches of approximating the non central chi2 distribution, and modifying Andersen's Quadratic Exponential

Appraisal is assuredly one of the most important archival practices. The decision whether to preserve or destroy a collection of archival material, or parts thereof, has direct implications for multiple societal aspects, including the cultural heritage aspect, citizens’ ability to exercise their civil rights, and access to source material for legal and research purposes. Archival appraisal within

Negative effects on parent-child interaction caused by postnatal anxiety may affect infant developmental outcomes. In this case study a mindfulness intervention for parents with anxiety and their infants was formulated and explored. Two mothers presenting with worry, parental distress and difficulties soothing their infants were included in the study. The study investigated if an eight session min

The use of drugs has increased among young people in Sweden and it is the social workers responsibility to both support and control those who use drugs. According to Swedish law, all illegal drug use is viewed as abuse. However it has been shown that the concept of drug abuse is more complex and that it is not a guarantee that everyone who experiments with drugs will fall into long term use. The p

Syftet med vår studie är att identifiera vilka egenskaper, beteenden och mentala förmågor före detta elitidrottare har utvecklat och tagit med sig från sin aktiva idrottskarriär, och hur dessa påverkat den nya yrkesrollen som ledare. Utifrån en induktiv och kvalitativ ansats har vi genomfört ett flertal casestudier där varje studie representerar en individ. Vi har haft 16 öppna intervjuer som ligg

The performance measurement systems in place within Swedish universities are more developed as compared to Chinese universities. There is a greater need for accountability due to the relatively open Swedish Higher Education system while there is little to motivate Chinese Universities to account for their performance.

Performance measurement system, especially the Balanced Score Card (BSC) is gaining increasing popularity among various kinds of organizations, especially these years more and more non-profit organizations such as: schools, hospitals, labor unions, etc., are putting emphasis on the implementation of performance measure system to improve their practice. It was demonstrated that a great amount of ac

It is difficult to assess and measure IC, and most companies lack extensive disclosure of IC. Meanwhile, theories advocate a higher level of disclosure as it is considered beneficial for companies, investors, and other stakeholders. The purpose of the thesis is to investigate in which industries IC disclosure has effect on market values. Further, we want to keep a theoretical discussion whether th