Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

The aim of this essay is to examine how educated immigrants from former Yugoslavia are experiencing the Swedish labor market and if they feel that there are factors that complicate their ability to establish themselves in the Swedish labor market. We have also examined whether and if so, how their status has changed in connotation with the move to Sweden. The method we have used is a qualitative interview study where we asked questions from a semi-structured interview guide. We chose to make use of both previous research and a number of analytical tools for using these to interpret inequality and discrimination that exist in the Swedish labor against educated immigrants. The results presented four factors that our respondents perceive contribute to difficulty in establishing themselves in the Swedish labor market, these are: contacts, name, validation and trainee post.

Mek Stans 07 is a machine developed for Tetra Pak in Lund as a 10p candidate theses project at Halmstad University. The commission behind the project involved development of a machine that punches holes in packages for the inspection division at Tetra Pak. The task for the machine was to facilitate the process of making openings for testing in the company?s other equipment. Researches on different methods of cutting, types of automatization and possible designs were made. To implement the project a design and construction from the base where chosen.

Research establishes, that clothes constantly communicate something about its wearer. You send out different messages depending on what sort of clothes you are wearing. For example, a suit can project social status and power, while, a pair of jeans usually conveys a more casual impression. Either way, research state that clothes are symbolic expressions.This essay focuses on the theme clothes and pupils within the school world. Do pupils today experience clothes as symbolic values? By using qualitative interviews, I have examined how four senior high school pupils talk about clothes and its potential symbolic value in school.

Med denna studie har vi velat gå vidare utifrån tidigare forskning som visat att musikämnet har en lägre status i den svenska grundskolan. Syftet med uppsatsen har varit att genom fem kvalitativa intervjuer med lärare i grundskolans senare år, undersöka om anledningen kunde härledas från hur dessa lärare såg på kunskap och hur de värderade skolämnen sinsemellan. Resultatet av denna undersökning visar att dessa lärare anser att kunskap är värdefull när den fyller en nytta, och att alla utom en lärare rangordnar skolämnen sinsemellan beroende på om ämnen anses inneha viktiga funktioner eller enbart uppfattas som roliga bonusämnen i skolan. De slutsatser som kunnat dras ur undersökningens resultat är att sådana värderingar av kunskap och ämnen sinsemellan som intervjupersonerna visat på har betydelse för den status musikämnet ges..

Med denna studie har vi velat gå vidare utifrån tidigare forskning som visat att musikämnet har en lägre status i den svenska grundskolan. Syftet med uppsatsen har varit att genom fem kvalitativa intervjuer med lärare i grundskolans senare år, undersöka om anledningen kunde härledas från hur dessa lärare såg på kunskap och hur de värderade skolämnen sinsemellan. Resultatet av denna undersökning visar att dessa lärare anser att kunskap är värdefull när den fyller en nytta, och att alla utom en lärare rangordnar skolämnen sinsemellan beroende på om ämnen anses inneha viktiga funktioner eller enbart uppfattas som roliga bonusämnen i skolan. De slutsatser som kunnat dras ur undersökningens resultat är att sådana värderingar av kunskap och ämnen sinsemellan som intervjupersonerna visat på har betydelse för den status musikämnet ges..

The purpose of this thesis is to study how Swedish independent record labels, or indie labels, fared on the Japanese market. The research questions were based on how Swedish independent record labels establish themselves on the Japanese market and how the cultural differences between the nations affect the business relationship. It was decided to execute a case study on two Swedish independent record labels and the Swedish export council for music. The ones chosen as study objects were B & B Records, Razzia Records and Export Music Sweden. The conclusions were that the indie labels need to understand the importance of personal business relationships when trying to get established on the Japanese market.

I föreliggande examensarbete undersöks ungdomars föreställningar om manligt och kvinnligt i arbetslivet, hur ungdomarna kopplar dessa till status samt om de upplever sina tankar som frihetsalstrande eller begränsande. De ungdomar som undersökts kan med lätthet dela in olika arbeten i genuskategorierna kvinnligt och manligt samt förknippar status med genus låg status förknippas oftare med kvinnligt och hög status med manligt. En viss vanmakt framträder hos ungdomarna inför genusordningen samtidigt som de tycks tänka att det inte gäller dem själva. Dessa unga människors starka föreställningar om genusordningen kan, förutom deras bakgrund och livssituation, vara en av orsakerna till att flera av dem knappt ens vågar drömma om sin yrkesframtid. Ett genusperspektiv i vägledningen skulle kunna uppmärksamma vad som bidrar till att en människa hindras från att förverkliga sina drömmar.

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.

The purpose of this master thesis is to find out if library activities in civil society may be seen as a complement to public activities. The incitement lies in a discussion in the research activities of social sciences and among politicians, where the opinion is that civil society may function as a complement to governmental policy. The NGO-library Föreningen Miljöbiblioteket i Lund and the municipality of Malmö stad where chosen as units for examination. The common feature of the two units is the global task introduced by the UN, to create a sustainable development. The material used is exclusively concerning domestic information activities.

The main purpose of this essay is on one hand to try to find and explain the formula of success of the rock group Status Quo, and on the other to elucidate and explain the foundation and essence in the music made by Status Quo, but also to study how, if and why the foundation and essence have changed over the years. The method of investigation is partly based on a musical analysis of three albums from three different periods: Hello! (1973), Ain´t Complaining (1988) and Heavy Traffic (2002), and partly on a sociological study of the group?s career between 1962 and today, 2005.The first part of the essay concerns the period between 1962-1973 with an analysis of the album Hello!; the second part concerns the period 1974-1988 and the album Ain´t Complaining; finally, the third part concerns the years between 1989-2002 with an intensified analysis of the album Heavy Traffic. In the forth part of the essay I discuss the career of Status Quo from a sociological point of view.I run to the conclusion that the essence of Status Quo is the boogie-woogie comp on Fender guitar by Rick Parfitt, the riff on Francis Rossis´ Fender guitar in combination with the base, the piano and the drums. This has been the essence through all the years, even though it was more difficult to apprehend it during the 1980s.

After the fall of communism in Yugoslavia the ethnic resentment grew stronger and escalated in to interethnic civil conflict in 1992. After international intervention the General Framework Agreement for Peace (GFAP) installed peace in 1995. The treaty's aim was not only to establish peace but also to institute democracy in Bosnia. The OSCE were given the task to implement democracy within political institutions and civil society. This in a country with a lack of democratic experience and where great problems with ethnic antagonism still exists.By using democratization and transition theory this single case-study examines how democracy is implemented in Bosnia by the OSCE and clarifies difficulties that this democratization process is facing.

Bakgrund: Låg socioekonomisk status ökar risken för osunda beteendemönster, bland annat vad gäller matvanorna. Barns levnadsvanor är av stor vikt, då grunden för deras framtida vanor läggs under barndomen.Syfte: Att beskriva skillnaderna i barns kostvanor beroende på vilken socioekonomisk grupp de tillhör.Metod: Litteraturstudie. Resultatet i tio vetenskapliga artiklar sammanfattades genom att söka återkommande ämnen, av vilka teman skapades.Resultat: Socioekonomiska faktorer, föräldrars inkomst och utbildningsnivå påverkar barns matvanor och måltidsmönster. Det framkom att låg socioekonomisk status vanligtvis innebär mer osund och mindre sund mat, samt mer oregelbundna måltidsmönster.Slutsats: Fler undersökningar av barns matvanor beroende på socioekonomisk status bör genomföras för att få bättre insikt i anledningarna till dessa. Detta för att kunna sätta in riktade interventioner i syfte att minska ojämlikheterna i kostvanor mellan barn..

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.