Syfte: Studien syftar till att undersöka hur svenska företag uppfyller upplysningskraven enligt IAS 36 och sambandet med faktiska goodwillnedskrivningar och resultatutveckling. Testerna jämförs sedan med en tidigare studie som behandlar brittiska och italienska företag (D’Alauro, 2013) där vi tittar på resultaten från de brittiska företagen. Vi diskuterar även hur olikheter i bolagsstyrning avseenPurpose: The thesis aims to investigate how listed companies in Sweden apply and fulfill the disclosure requirements of the IAS 36, and if there is any connections between the level of disclosure with goodwill impairment and earnings performance. The tests are then compared with a previous study that deals with British and Italian companies (D'Alauro, 2013), where we look at the results from t

Denna magisteruppsats grundar sig på min översättning av den historiska artikeln med titeln KARL DER GROSSE, UM 800 DER ERSTE KAISER publicerad den 27 november 2014 i det tyska historiemagasinet GEO EPOCHE. Uppsatsen inleds med en presentation samt en analys av källtexten med utgångspunkt i Hellspong och Ledins modell. Ett kort avsnitt redogör sedan för överväganden inför översättningen. I den eft

Work and fun have traditionally been seen as opposites. There is however increasing interest among academics and businesses in the potential benefits of uniting the two. Yet, not a great deal has been studied on how managers are to impact such a process. The literature often sees the role of managers limited to that of “party planners” where they conduct a series of fun activities, with varying an

Handeln med piratkopierade och varumärkesförfalskade varor, det vill säga varor som gör intrång i immateriella rättigheter, har ökat kraftigt. Utvecklingen har gått från småskalig verksamhet till en global industri. De intrångsgörande varorna orsakar omfattande skador för rättighetshavare, bland annat genom förlorade intäkter och dåligt rykte. Vidare kan varorna medföra risker för konsumenternas sTrade with pirated and counterfeited goods has increased considerably. The development has transited from small scale production towards becoming a global industry. Infringed goods cause large damage for right holders, not only do they lose revenue, but also the companies’ image and market value is under fire. Furthermore, infringing goods cause damage not only to right holders, but also affect co

This paper combines theory and data collected from a shadowing study to explore the role of communication and public relations practitioners in reputation management. In seeking to explore the role communication managers have on the reputation of a CEO and the corporate reputation, this study builds on the existing research on roles research and corporate reputation. The theoretical framework conn

The boat life is very popular in Sweden with over 880 000 registered boats. For the safety of the people out at sea the Swedish coast guard is working hard with preventing crime and accidents. Drink-driving at sea is one of the crimes the coast guard works very hard with to prevent and they have gotten extended authorities to do that. The law about drink-driving at sea got sharpened in 2010 which

Equipped with Junot Díaz’s novel The Brief Wondrous Life of Oscar Wao (2007) and his collections of short stories Drown (1996) and This Is How You Lose Her (2012), this thesis interprets the fundamentals of migrant literature, studies Díaz’s tools of migrant depiction, and examines contemporary postcolonial and migrant discourse. This is performed in three integral segments of study. First, the un

In the recent three decades, the great development of China’s economy cannot separate from its institutional alterations. Hukou system, an institution with Chinese feature, is a kind of “passport” that admitted in the country. This thesis aims to investigate the Hukou system and its impact on labor migration, and more specifically, how Hangzhou’s Hukou system impacts local economic growth. The res

Syftet med den här studien är att undersöka skolmedling som ett verktyg för konflikthantering utifrån ett emotionssociologiskt perspektiv. Jag vill skapa förståelse för hur skam tar sig uttryck i skolmedlingen och vilken funktion denna skam kan fylla. De frågeställningar jag besvarar är: om och på vilket sätt kan skolmedling skapa ett sammanhang som erbjuder individen möjlighet att hantera skam? O

The level of fine particle pollution in the air has been found to be damaging to health. This study aims to see if there is a negative correlation between the level particulate matter and life expectancy, and a contrary correlation between particulate matter and cause-specific mortality, using a statistical model with the 21 Swedish counties. The outcomes from the statistical models do not, howeve

Purpose The purpose of this thesis is to investigate what impact a multinational corporation’s diverse national cultures has on the corporate branding process, in order to further develop practices and theories pertaining to the management of corporate brands. Methodology A qualitative approach with an explorative nature, applied to a single case study with embedded units using pattern matchin

Organisk kemi är läran om kolföreningarnas kemi och är en vetenskap som ligger till grund för att förstå praktiskt taget alla naturvetenskapliga områden. En viktig applikation är att med hjälp av kemisk syntes ta fram nya läkemedel. I takt med att vi blir allt äldre och vår livsstil förändras uppstår likväl alltfler problem med nya sjukdomar i en annan omfattning än tidigare och behovet av nya effLymphangiogenesis, i.e. novel formation of lymph vessels, is known to be one of the underlying causes to the progression of a number of medical conditions, e.g. cancer, inflammation, graft rejection, and lymphedema. Galectin-8 is a tandem-repeat galectin comprised of two carbohydrate domains (CRDs), defined as the N-terminal (galectin-8N) and C-terminal (galectin-8C) CRDs. Galectin-8 has been obse

The research interest of this Master’s thesis is public librarians’ work life. The purpose of the essay is to examine public librarians’ experiences of work enjoyment, their valuations of work enjoyment and work motivation factors, respectively. The research was done through a web-based survey that was mediated via the e-mailing list “Biblist” that reaches the majority of Sweden’s librarians. The

Delningsekonomi är ett relativt nytt fenomen som har dykt upp under 2000-talet. Delningsekonomin går ut på att individer delar ägandeskap genom att låna ut i stort sett vad som helst när det gäller olika produkter eller tjänster, till skillnad från när produkter eller tjänster ägdes och utnyttjades av den enskilde. Det finns idag många olika företag inom detta område, där några av de mest välkända

The main purpose of this paper has been to examine how former criminals reflect on the social company importance of their criminal lifestyle. The aim was also to get an insight of how these former criminals reflects on their criminal lifestyle in relation to society's norms and rules. Based on the purpose of the study I used semistructured interviews with six memers from the organisation KRIS

This qualitative research studies how airlines can use social media as a branding tool in the South Korean market. In order to execute the research properly, the South Korean market had to be studied in terms of social media environment and consumer behavior. In addition, the airline perspective had to be brought in with high representativeness. The researchers decided to use Finnair as a qualitat

To improve functional properties, 2 different types of egg albumen powder (high gel instant and ordinary) were hydrolyzed with four proteases (FPC, NPU, BAP and PSP) using different protease concentration (low, medium and high) at 50C for 1 h and subsequently polymerized by transglutaminase at 40C for 24 h. The enzymatic modified egg albumen was analyzed for foaming properties: foamability as %ove