AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

Mobiltelefonen är ständigt närvarande i vår vardag. Den är ett kraftfullt verktyg som hjälper oss med allt från att surfa på nätet till att kolla när bussen går eller att betala räkningarna. Den har också gjort att vi kan dela med oss av våra liv och hålla kontakten med våra nära och kära var vi än befinner oss. Kort sagt har den ändrat hur vi beter oss i de flesta situationer. Men alla dessa ändringar är kanske inte lika positiva.

The aim of this thesis is to explore how librarians approach to and knowledge of young people can be seen in their work methods and in activities arranged for young people. I also want to investigate other factors that librarians think can affect how they work. Five interviews were carried out with five librarians who worked with young people at public libraries. The literature review covers; young peoples needs and leisure activities, young peoples attitudes to libraries, activities arranged for them and towards departments for young people at public libraries. Literature dealing with librarians` attitudes and knowledge of young people was also included.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Background: The construction industry is Sweden?s single most important industry branch with a significant influence on Sweden?s wealth. The political restrictions that once controlled the industry are today almost gone. This combined with an unbalanced supply and demand situation on the Swedish constructions market, caused by urbanisation, has led to increased pressure on the Swedish construction companies who now are forced to find new methods in their struggle to contain or increase their competitive advantage. Purpose: The purpose of this thesis is to survey: which strategic variables are of great importance in today?s Swedish construction industry with focus on the four main actors, JM, NCC, PEAB and Skanska.

With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area.

This essay is about security and safety in the city. More precisely it is concerned about the role of the institutions that aims to raise the perceived security and safety and their understanding of these concepts. I study two of the municipality's project in this field in the city of Malmö. Documents concerning these projects are analysed with a discourse analysis inspired by Chantal Mouffe and Ernesto Laclau as well as Michel Foucault. The two projects consist of one discourse each; the surveillance discourse and the discourse about meetings.

AbstractEssay in political science, C-level, by Ellen Linde, spring semester 2007. Tutor: Susan Marton.?HIV and gender inequalities; a lethal combination? A study of the patriarchal dominance in the international discussion on HIV/AIDS?The purpose of this essay is to study to what extent a patriarchal discourse is present in the international discussion on how to best fight the spread of HIV/AIDS. To determine if a patriarchal discourse is present or not I have used a feminist theory on patriarchal dominance. I have concentrated on the United Nations resolutions about HIV/AIDS.

Background: Investors use companies? credit ratings as a base in their buy and sell decisions. Companies? credit ratings are also used as indicators of safety in the legislation. This means that credit rating agencies have an important role in the society because they communicate the company?s credit rating to investors and other actors in the society.

Background: One in three breastfeeding women sustain a chest complication. Many mothers feel that breastfeeding counselors have been the key to initiate and maintain the breastfeeding.Aim: The aim of this study was to investigate mothers? experiences of breastfeeding problems and the advice given from a breastfeeding clinic in a large Swedish city.Method: A qualitative interview study with an inductive approach was made. Ten mothers were interviewed through a semi-structured interview guide. Data were analyzed by using content analysis.Results: Three categories and six sub-categories of mothers' perceptions of breastfeeding pro- blems and the advice they got from the breastfeeding clinic were identified.

This study aim?s to examine how conceptions regarding culture and ethnicity influence the daily work of personnel in integration projects financed by the European Social Fund (ESF). The method of this study was individual semi-structured interviews with nine persons working in three different projects. The reason why we have chosen these specific projects was because of their work with immigrant participants. Concepts that our study is based on was culture and ethnicity, but also the theory considering in-groups and out-groups.

Violence and aggression is a common problem for staff in different care units. Caregivers often feel frustrated and unsatisfied in their work with these patients. Even caregivers with long experience finds it valuable to get education in management of violent patients. The aim of this literature study was to illuminate staffs experience in meeting with aggresive and violent patients. The method that was used was a literature research, where earlier research findings were read, analysed and put together.

The children's ways of showing interest in writing and reading in pre-school have always fascinated me. The joy and pride they show when they start writing their own doodles and then eventually go on to write real letters and words, is a joy so see.The origin of this essay is based on Dante 3.5 years old. He wants me to spell my name so he can write to me. When I mention the second letter, Dante happily says "E, that's what my name starts with! From the other direction" I am amazed by his thoughts, and my enthusiasm for his knowledge knows no bounds. In the same moment I become aware of Alma, who quietly has seen my reaction to Dante's skills.

Gunsta is situated about 10 km east of Uppsala. Today there are plans to establish 1000 new households in Gunsta before year 2030. The required energy for heating houses and water would be distributed via a district heating system, which also includes 200 existing residences. The annual required energy, according to this study, would be 16.2 GWh with a maximal peak effect of 6.9 MW. To meet this need, the study suggests a system with heat pumps to upgrade the 31?C water from a 1.8 kilometre deep borehole.