Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

During the late twentieth century, political and societal changes gave rise to an increased interest in performance evaluation in public organizations. This development also affected libraries in the public sector. The main concern for this master thesis is performance measurement in libraries. In this study two different types of libraries are investigated, one public and the other academic. My aim is to find out if and how performance measurement appears in the libraries annual activity reports.

The purpose of this study is to illustrate why Norway is not a member of the EU from a rational choice perspective. In order to fulfil this purpose, two questions will constitute the framework of the study. These are:1. What are the arguments of the EU-opposers in the Norwegian EU-debate?2.

The purpose of this study is to find out how Swedish Muslim girls use Facebook and its functions in constructing their Muslim identity on the platform. The study is based on a qualitative method which consists of nine interviews with Swedish Muslim girls between the ages 17-23 and who use Facebook daily.The study is based on the view of Facebook as a scene where individuals can perform for an audience. I have used Erving Coffman?s dramaturgical perspective that explains why individuals appear in an appropriate manner to achieve confirmation from their audience. I also used theories about identity construction, community and the theory about how individuals create a social presence online.

This masters thesis aims to investigate how upper secondary school pupils experience their information seeking in a school context without access to a school library. It is the pupils own thoughts and opinions about information seeking and criticism of the sources that is the main focus. The literature that has been used consists of material from research concerning youth and different aspects of information seeking such as the information seeking process, information seeking on the web, criticism of the sources and how pupils interact with other people in order to acquire information. The method that has been used is group interviews. Twelve pupils from an independent school without access to a school library have been interviewed in groups of three.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

This research is about different perspectives, offered by three mother tongue teachers, one principal and also featuring a representative from Skolverket, on the subject: teacher legitimation for mother tongue teachers, mother tongue teachers opportunity for competence education and the future of mother tongue education in Sweden.The theoretical framework is mother tongue language, globalization, the post-colonial theory, power and social inequality. A qualitative approach was used including five interviews taken place in Stockholm, the results does not however represent the whole country nor the community of Stockholm itself.The result shows that mother tongue teachers thinks the teacher legitimation does not mean anything regarding their already low-status. Even principal and representative from Skolverket express their concern towards the 'non-demand' for mother tongue teachers to get their legitimation and they feel there is a lack of ambition from decisonmakers to include the mother tongue teachers.As per today there is no higher education for mother tongue teachers leading towards an exam. Mother tongue teachers are worried about their future although principal and representant takes a bright outlook. .

Our planet is faced with enormous challenges as the extreme weather events related to the human-caused climate change continue to gain strength. The scale of the problem has made changing human behaviour the central focus of sustainable development, and both public and private sector are expected to gain relevant expertise and introduce this work in their agenda. Over its 40-year history, social marketing has become an established field providing tools for social change, but compared to health promotion, sustainability has not been a major focus of social marketing research so far. At the same time, sustainable lifestyles are embedded in complex systems where both individual factors and those of physical and social environment play a defining role in their adoption. Communities are a good example of such environments, and they became the key focus of Community-Based Social Marketing, which combines different insights from psychology to suggest a step-by-step framework for crafting behaviour change campaigns. However, it has not been applied to larger and diverse communities, like cities, and has not focused on sustaining new behaviour over time, which is crucial for creating sustainable lifestyles.

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database.

Sweden is a member of the European Union (EU) since 1995. The association results in considerable proportions of the European law, also called EC-law, for Sweden. The legal system has precedence above Swedish law, which forces our national court to take consideration into and interpret the law in the light of EC-law.Sweden doesn?t possess a general legislation of discrimination. An appointed committee investigates the matter and the requirement of a common law, including all discrimination prohibits.

The aim of this bachelor thesis is to examine what expectations young adults have of the public library andthereby determine the relevance of the library guidelines, Påbarns och ungdomars villkor (2003), for young adults. The empirical data is gathered through focus group interviews consisting of 18 participants between the ages of 16 and 17. The conceptual framework for this study is based on Lee´s motivation model for customers in the public library (2007). The model focuses on three conditions for motivation: expectation, instrumentality and valence.The results reveal that young adults in this study have low expectations of the public library. They express little need for public library services because they see the possibility of finding the same things that the library offers through other alternatives, such as the Internet.

This essay takes its point of departure in the need for modern day public libraries to legitimize their place in today?s society. Societal changes call for constant reinvention of libraries and as part of this reinvention, new light is being shed on the public library?s role as a meeting place. By investigating contemporary debate articles published in Bibliotek i samhälle and Biblioteksbladet, two major Swedish library magazines, this essay aims to categorize and compare different conceptions of the library?s function as a meeting place.

The purpose of this thesis is to investigate reading habits among parents of preschool children who do not use the public library. Another aim has been to investigate why these parents don?t use the library and if there is anything the library can do to change this. Little research had earlier been done on this subject. The theoretical framework consists of two different models.

The purpose of this study was to investigate how Swedish retail companies work with CSR internationally.The study also sought to explore the opportunities and challenges that exist, and the stakeholders that motivate companies CSR commitment.The theoretical framework is composed of international CSR guidelines of the OECD and the UN, Carroll's CSR pyramid and three-stage model and Freeman's stakeholder theory. Furthermore a qualitative research approach was applied where four in-depth interviews were conducted with representatives from Axfood, Löfbergs Lila, Oriflame and CSR Sweden.Finally, the study demonstrated the conclusion that the companies CSR strategies are structured in a similar way regardless of the market. CSR attract and retain workers, create a good reputation for brands and results in working conditions, living standards and environmental improvements. Difficulties, however, are the complexity of being able to control each partner and manage differences in language, laws and culture between countries. Finally there are a number of stakeholders that motivate companies to work with CSR, of which shareholders are considered the most important..

The aim of this study is to investigate parents attitudes towards picture books and childrens reading. The study is based upon qualitative interviews with seven parents, 29-44 years of age, who have children between 3 and 6 years of age. The study is hermeneutic. The conceptual framework used in this study, is Uffe Seilmans categories of different kinds of attitudes towards childrens sparetime occupations, for example reading. These are the authoritarian, the laissez-faire and the democratic attitudes.