On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

In family firms altruistic effects can arise in order to preserve the ownership of the firm within the family. The family firm may chose to carry or take measures against these effects. Regardless, it will lead to different agent costs. Therefore, the aims of the study were to explain how altruistic effects in family firms exert an influence on the administrative systems and possible counter measures.In order to explain the origin of altruistic effects, we built a theory which showed that the altruistic effects were followed by agent costs. The family can take measures to counteract these original effects.

This study deals with the new curriculum GY11 in Swedish and Swedish as a second language, the first course at ?Swedish Gymnasium?. The subject is the status and aims of teaching literature and its contents. Eva Hultin?s thesis (2006) Samtalsgenrer i gymnasieskolans litteraturundervisning.

The Natura 2000 Network is one of the European Unions many tools concerning nature conservation, and is without comparison the premier contribution when it comes to halting the loss of biodiversity. This essay is a case study on how the regional work with the Natura 2000-network has been carried out in four different counties. These counties are Södermanland, Västernorrland, Jämtland and Örebro. They have been compared based on the theoretical concept of sustainable development. This essay describes how the officials in the County Administrations view the regional implementation of Natura 2000 when it comes to the selection of Natura 2000-sites with forest habitats and the creation of an additional protective measure.

This study explores women?s experiences of the impact of remote work on work-life balance, and the potential consequences of telecommuting from a gender equality perspective. This investigation is contextualized by societal shifts post-pandemic, during which remote work has become increasingly prevalent. This transition raises new questions about the impact of home-based work on individuals? work-life balance, particularly for women who, according to prior studies, carry a greater responsibility for household tasks.

There is an increasing demand for information literacy, which is mirrored in curriculum throughout the whole educational system. This, in turn, has brought forward a growing need for librarians who can teach. But do librarians possess pedagogical competence, and if they do, how is this ability used in everyday library practice? The aim of this study is to investigate librarians' conceptions of the pedagogical role, as it is expressed in their didactic interaction with the users. The research questions focus on librarians' experiences of teaching information seeking and use and their activities in this respect.

This study was carried out in the purpose of investigating the factors in the electronicmedical records system in Procapita that contributes to utility for the users and the factorsthat prevents the experience of utility for the users. The study was done within KalmarCounty and its employees within the field elderly care. The problem that we brought upwas that the elderly part of the population is growing quite rapidly whilst the gap betweensupply and demand on nurses and physiotherapists is increasing. This creates a problem ofits own in regards to how we are going to care for the elderly when there?s not enoughstaff for it.

Since the 9/11-attacks several nations have been confronted with a new international threat, its nature traces back to the political- and religious- radical movements of the 20th century Cold War. Ever since, various states have been under threat by terrorist organizations around the world due to mainly participating in worldwide counter-terrorist interventions created by western alliances. In Sweden, amongst other countries, the state took security-precautions that would imply total control of information throughout the territorial borders. The assigned proposition was accepted by the Swedish parliament in June 18th 2008, after this date wild spread criticism was still in effect ever since the Swedish government first publicly announced the proposition in May 8th 2007. This study emphasizes on understanding why the Swedish government chose to present this proposition to parliament, in order to complete this task the study will present the motives and the alleged threats that were the core of the proposition and its value-maximizing goal of creating a new surface for Swedish homeland security.

This essay examines whether, and if so to which extent, the project Export MatureDestination in the Biosphere Reserve Vänerskärgården with Kinnekulle can combine the goalof the tourism industry, i.e. to double tourism between 2010 and 2020, and the goals of theBiosphere reserve, i.e. sustainable societal development and a sustainable biosphere economy.The aim is to examine how key individuals in the project approach sustainable developmentand economic growth, representing the two main interests in the area. Examining the state ofthe two interests the following examples are used: the position of sustainable development inregard to economic growth, the opportunities and challenges in the area and unity concerningthe goals of the tourism development in the region. The study is conducted through qualitativeinterviews with key individuals and a descriptive document analysis of the most importantpolicy documents.

The purpose of this paper is to explore the female experience as it is spoken of in the novel Sindhia written by Rut Hillarp (1954) and how the main character in the book violates the experience from a queer perspective. My aim is to through a close reading highlight a number of discourses that underpin the book's imminent theme of love and submission.According to Norman Faircloughs critical-discourse analysis, the text one reads produces a certain amount of discourses that one consumes. This way there is a dialectical interaction that can be set into a practical analysis together with a suitable academic perspective. This is the method I use in this thesis.The academic perspective I add isJudith Butler's queer theoriessupported by Michel Foucaults social genealogyin order to understand/analyze the woman?s position in relation to a social empirical history.I came to the conclusion that Sindhia produces the woman's discourse from an ancient biblical/ mythological time up to modern time.

The purpose of this study is to determine which approach preschool teachers from a Reggio Emilia inspired preschool and a traditional preschool have on children, knowledge, learning and their own role in children?s learning. The two pedagogical approaches have different basic visions; Reggio Emilia follows the thoughts of Lori Malaguzzi and the traditional preschool follows the Swedish curriculum Lpfö 98. The main research questions asked were:What view on children, learning and knowledge does the preschool teacher from a Reggio Emilia inspired preschool have in comparison with a traditional preschool?Which role does the teacher believe that they should take regarding children?s learning?What differences and similarities can be identified in the teachers' perceptions?To carry out this study, I used a qualitative research method.

Social media provides, as many points out, new possibilities for marketing. Marketing in social media requires a two way communication, rather than the traditional marketing where the communication model is typically sender ? receiver.To create a marketing campaign that is suitable for a two way communication model has its difficulties and risks as well as its opportunities. Opportunities in the sense that the campaign can become a viral, a Word of mouth and create a Buzz, which will reach potential customers, to a bigger quantity for lower costs, with a message that will make a different impact from the types of commercial messages we are used to. Risks in the sense that the message, if not properly aimed and phrased, can be turned overnight into something that humiliates the company and possibly harm its brand.The difficulties in creating such a campaign is to create something that will catch people?s attention, discuss and forward it, while at the same time avoid getting hurt.We aim to describe the internet from a cultural context, and from that point of view explore the types of misunderstandings which often seem to happen when a corporate message is created and sent out in social media, how to avoid putting the image of a company in danger when doing this, and examine if there is ways to know how the message will be received.

Public health focuses on interventions related to physical activity during leisure and at work under conditions where health care is offered during working hours. Increased physical activity offers many positive effects on health in general and reduces the risk for most injuries and illnesses. Female cleaners represent a profession that is largely composed of women at high risk of overload injury and rarely participate in wellness initiatives offered at workplace. The purpose of this study was to investigate the effects of 20 minutes of daily physical exercise for 10 weeks of intervention for healthy female cleaners. A total of 40 female cleaners in a larger organization participated in the study and were divided in into an intervention group and a control group.

In this essay I have studied how the kid?s school start are described in picture books. The studied questions are: How the school is described in these selected picture books; what feeling does the main character have into the school start; how the teachers are described in this selected picture books and how are the power relationship described in these selected picture books?The method I have chosen for this essay is a discourse analysis of seven selected picture books with the meaning of starting school. All books studied are written during the 1990 and forward.

Today?s housing system for laying hens has limitations for the hens natural behavior. Despite the current law of prevention of cruelty to animals, this might implicate health problems for the hens. This degree project is aiming to improve the situation for laying hens in cage-systems. The aim with our project is to bring forward a draft of a cage that improves the welfare of laying hens.