The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Millions of animals are annually affected by human activities; in the food industry, zoos and animal shows, clothes and shoes production, furniture and pharmaceutical industry, research, as well as pet and sports animal industry. Companies working with Corporate Social Responsibility, CSR, have become more common and within this area there are great possibilities for companies to work with animal welfare. In this study five companies were interviewed and 27 companies participated in a survey regarding CSR and animal welfare. The aim of this study was to investigate opinion and approach among companies towards implementing animal welfare as a part of their work with CSR. Furthermore the aim of the study was to investigate how companies may implement animal welfare. The result showed that the vast majority of the companies participating in the study works with CSR and the main part of the companies also answered that they have implemented animal welfare. The way of working with animal welfare varied among the participants; e.g.

Animal welfare is of increasing concern in present society. In commercial pig farming, animal welfare problems are common. One of the causes for these problems is the barren environment in which pigs are housed, which can cause oral manipulation of pen mates. Providing straw might be one solution to this problem. Another solution could be reached through genetic selection.

The purpose with this thesis was to form an opinion of how the animal welfare in Sweden is experienced by both farmers and animal inspectors. A great part of this work consists of an inquiry concerning the south and the middle of Sweden. We sent the inquiries to milk and meat producers and to animal inspectors. The response was high, which indicates that this is a subject that affects many people. Our literature study is mostly made on the library bases LIBRIS and LUKAS. The facts we found there were directed towards animal experimentation and furred animal breeding. In order to compare with earlier results we used investigations that had been made by Riksrevisionen 2003. There is a difference in opinions about the new Swedish animal welfare agency that started first of January 2004.

The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.

This bachelor thesis aimed to explore, in a qualitative manner, the relationship and the interaction between the hospital welfare officer and the rest of the nursing staff. We chose this subject because we wanted to explain the phenomena of being a medical outsider in the nursing team. Our questions at issue were the following three: How does the hospital welfare officer define his occupational sphere and how do the rest of the nursing staff define it, according to the welfare officer himself? Is the welfare officer's relation to his own professional role and to the rest of the nursing staff affected by where his office is placed - secluded from or within the clinic? How does the welfare officer himself value his profession in relation to the rest of the nursing crew? To answer these questions we interviewed eight welfare officers, placed in two different hospitals. We used three different theories to explain the primary information.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

This is an examinaton of welfare officers and patients experiences of a course in mindfulnessbased stressreduction in primary care. The authors used a qualitative method and a phenomenological hermeneutics scientific philosophical position. The analys of the data appeared by using three theoretical perspectives; cognitive, coping and Antonovskys Sence of Coherence. The purpose was to get a deeper understanding of what mindfulness is, how a course in mindfulnessbased stressreduction can be arranged and how it is comprehended by the welfare officers and previous participators of the course. To get an opinion of the issue the authors wanted to know the welfare officers intention of the course, to which patients they provide the course, what the participators thought about their situation before and after the attendence and if they had assimilated the knowledge and if so how it was applicable.

Postmodernism and neo-liberalism is often thought of as two opposite conceptions of the reality and the world. This thesis takes on a critical view of this assertion and the main purpose was to perform a correlation between postmodernism and neo-liberalism. With different theoretical assumptions about constructions of thoughts, agency and structure and the welfare-state a theoretical framework was created. According to this framework the two isms were correlated to each other and the welfare-state to see if there where similarities or dissimilarities between the isms. The assumptions of this thesis are that there are correlations between postmodernism and neo-liberalism in the constructions of thoughts, namely similar view on epistemology.

This paper discusses animal welfare, and Sweden, as an EU member state, has a responsibility toensure that official animal welfare inspections are carried out in accordance with communityregulations. The first of January 2009, the welfare moved from the municipalities in to the 21county administrative boards. This restructuring was made due to the deficiencies that the auditconducted by the EU of the FVO (Food and Veterinary Office) 2003 found in the Swedishsystem. Sweden failed in coordination and inspection to ensure animal welfare.The aim of this examination paper is to shed light on animal welfare work operated in the countyof Halland and in Sweden in general. The paper focuses on a few questions.

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

Homelessness has always been and will always be a problem in every society. How should we organize the work and care for these people? There are three different types of welfare states, the liberal, the conservative and the social democratic. In the liberal welfare state the market is the supplier of the public good. In the conservative state the family and church and in the social democratic the state is the supplier of the public welfare.The Swedish welfare state has been the archetype of social democratic welfare with de principal of ?Folkhemmet? in focus.

The purpose of this candidate thesis is to obtain an overall picture of how many prohibitions against owning or taking care of animals that were announced in Sweden in the years 2006-2008 and on what basis these judicial decisions were taken. What is the situation for the person behind the judicial decisions? Is there a so-called risk category where preventive actions to solve the problem can be taken at an earlier stage?The first Swedish animal welfare legislation came into force in 1944. Previously there was a law of 1857 that only prohibited the maltreatment of farm animals. In 1988 the existing animal welfare law was revised into an in principle new law (1988:534).As early as in the Royal Majesty?s government bill (1944:43) to the 1944 animal welfare legislation, there was a proposal that issued prohibition for those having been convicted of aggravated cruelty to animals.

This bachelor?s thesis examines costs of welfare services in municipalities of the region of Västra Götaland in Sweden. Previous research provided reasons to expect a link between costs of welfare services and demographic changes. Furthermore, Willam J. Baumol?s theory about ?the cost disease? also provided reasons to expect a link between welfare services and salary levels.