Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

This study describes and reviews horse stable equipment from companies who builds and sells the equipment. In the study the companies various equipment was compared with regulations in the law of prevention of cruelty to animals. The purpose with this study was to find out if the companies stable equipment are approved according to the regulations within this area. The study used at five randomly picked companies.This study showed that three of the five examined companies refered, in one way or another, to the law of prevention of cruelty to animals on their website. Unfortunately not any of the companies referred to todays existing law of prevention of cruelty to animals.

This study investigates the difficulties that may arise for students as a consequence of differences that exist in mathematics education between different educational systems. The questions asked are when and why difficulties as a consequence of differences in writing or types of student problems may arise and in which way teachers and students attend to these difficulties. The focus is thus on the written parts of mathematics education and the questions are asked within the frame of general upper secondary education.In order to answer these questions, a sociocultural perspective based mainly on Sfard?s (2006) participationist theories together with Vygotsky?s (1999) general theories on development and learning is used. An important analytic tool is the discourse concept which in this context means a type of communication that brings some people together while excluding others from the communication.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

In information retrieval there is a problem with ambiguous words. To solve this problem word sense disambiguation WSD is used. Few studies combining information retrieval and word sense disambiguation have been conducted with Swedish words. The purpose of this thesis has been divided in two. The first purpose was to examine Swedish information retrieval and disambiguation in the query phase.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

Studien inriktar sig på att undersöka barns fria lek på fritidshemmet, och vem det är som sätter gränser och regler i leken. Syftet med studien är att få en större insikt om just gränssättningen i den fria leken och till vilken utsträckning barnen får göra detta på egen hand. Studien syftar också på att undersöka när och hur pedagoger bryter den fria leken. Som utgångspunkt i studien har följande frågeställningar ställts: Vem sätter regler i barns fria lek och spel inom fritidsverksamheten? Hur när och varför? Till vilken utsträckning får barn fritt spelrum att sätta egna gränser i den fria leken? Det aktuella forskningsläget inom problemområdet som presenteras är indelat i fyra teman; Lek, samvarokompetens, regler och makt.

This examination studies the gender balance of contemporary art exhibitions in Sweden. To what extent genders are equally represented assumes to be based on how the curating process considers equality work. Three categories of art organisations are studied with the intention to determine differences in equality approach between the categories. Official documents of each organisation are examined to understand how they formally relate to equality work. Statistics of the actual gender balance of each organisation are produced based on the last two years exhibition archives.

The purpose of this master thesis is to examine the opinion about school libraries among principals at the independent schools in the municipality of Lund. In order to fulfil my purpose I used a qualitative method with an introductory questionnaire, which gave background material to the interviews. All seven principals answered the questionnaire and five of them agreed to participate in an interview. Another two interviews were made with two informants, this material was included in the background material. As theoretical framework I have used literature about the school library development, the role of the principal for development and David V.

In this essay we have been trying to get an understanding of what Swedish charter tourists cares for when they are going on vacation. The Tourism industry is a major field with a lot of winners, but it also comes with consequences. The purpose with this essay is to get an understanding of how aware the Swedish charter tourists is of these consequences. We would also like to get a perception of how the tourists themselves believe that their presence effects the locals at the destinations they are visiting (if they assume that they are). There are several different types of consequences that can appear in the context of tourism, but we have decided to focus on one kind.

At first glance, the group CEO's (koncernchefens) legal position looks easy. It is the CEO?s responsibility to lead and make decisions on matters which affect the entire group, all while defending the company?s best interests. However, when one looks closely at how the Companies Act (Aktiebolagslagen) regulates how a company should organize itself, as well as the options available to manage the group, one rea-lizes that simply appointing a group CEO does not necessarily make the company compatible with the Companies Act. A group CEO threatens to reduce both the Board and CEO's legal administrative districts which are not in accordance with legal and commercial principles.In order to introduce a group CEO it requires a detailed investigation of the group's legal relationships.

Organic animal husbandry has received a lot of criticism lately. The aim of this literature review was to examine if the rules and principles of organic pig farming give better or worse welfare in comparison to the conventional systems in Sweden. Health, physiology and behaviour have been used as indicators of welfare in this study. This is due to the importance of using more than one indicator in welfare assessments. Studies have shown that organic pigs have more remarks on joints when slaughtered, but these remarks can be reduced by vaccination against erysipelas.

Since 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) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The purpose of this study was to get a client perspective of the different ways to exit from a different role as a drugabuser, and furthermore, how to maintain a drugfree life.The questions of issue were:- What kind of social-psychological conceptions rules the process?- Which motive powers are essential to maintain drug-independence?- Are there any difficulties on the path to social adaptation?Our research was based on interviews with eight persons; five men and three women, from a treatment home in the south of Sweden. The method we used was semi-structured and with a thematic questionnaire. We chose this form due to the fact that we did not want to influence the interviews, as we wanted to know the persons opinions.The result of our study showed that the interviewed persons have some difficulties to adjust in the society and to find new friends especially the interviewed persons with maintenance treatment. Marginal problems as, for example, the lack of not having a work or a home can complicate a further development for the group with maintenance treatment.

In this essay we have examined how social workers experience their positions as a public authority person in a society of democracy. As a public officer you have to follow rules and obey the law, which can be difficult if they don't agree with your personal opinion and values. In social work you work with people in a vulnerable situation and it may become extremely demanding to stand between the directions of established public administration and your own opinions. We have interviewed ten social workers working in social childcare division and analysed how they experience their situation at work. Our starting point is the critical theory of professor Lennart Lundquist about how democracy works in Swedish administrations.