The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

The purpose of this thesis is to study how today?s consumer society can be understood from ananalysis of the phenomenon Every Day Carry (EDC). The aim is thus to problematize the daily useof the artifacts that surrounds us and investigate how these can be understood as networks of humanand non-human actors, aswell as identity- and meaning-making practices in today?s consumersociety.The theoretical and methodical framework is built upon an eclectic variety of consumptiontheories,Michel Callon?s, John Law?s and Bruno Latour?s work on Actor-Network-Theory,Discourse analysis inspired by Michel Foucault, Ernesto Laclau and Chantal Mouffe and anethnographic methodology specifically adapted for online research. The empirical material consistsof photographs and commentaries from two EDC blogs aswell as commentaries regarding EDCfrom a commentary field on Youtube.com.

Författarnas namn: Christina Stenberg Lovisa LindbergTitel: Förskoleklassen ? i gränslandet mellan förskola och skola.          En studie om omgivningens förväntningar och påverkan på förskoleklassens              pedagogik.Engelsk titel: Pre-school class ? at the intersection of pre-school and school                         A study of the expectations and its impact on the pre-school class                           pedagogy.                                                                                      Sidantal: 41_____________________________________________________________________Syftet med studien är att undersöka och problematisera omgivningens förväntningar på förskoleklassens uppdrag samt undersöka om och i så fall hur dessa förväntningar påverkar förskoleklassens verksamhet. Undersökningsmetod som används är kvalitativ samtalsintervju (intervjuer där respondenter och intervjuare sitter tillsammans och samtalar om frågorna) utifrån ett fast frågeschema med öppna frågor.

Detta examensarbete är en undersökning i hur riktlinjer anpassade för Serious Games-genren kan användas i utvecklingen av träningsmoment till ett simpelt kooperativt plattformspusselspel. Undersökningen baserades på en analysmodell vid namn RETAIN (Relevance, Embedding, Transfer, Adaptation, Immersion, Naturalization) vilken utvecklats specifikt för att analysera och hjälpa till vid utvecklingen av inlärningsspel. Denna modell har använts för att analysera plattformspusselspelet Braid, varefter analysen har använts som riktlinjer under utvecklingen av ett eget verk. RETAIN-modellen har även använts för att analysera det egna verket.Efter undersökningen har jag kommit fram till att RETAIN-modellen i sitt originalutförande ej lämpar sig för utveckling av träningsmoment i underhållningsspel då kraven på spel i Serious Games-genren och underhållningsspel är alltför olika..

Avsikten med detta arbete har varit att få ökad kunskap om hur åtta elever upplever sin skolsituation och vilka faktorer som bidrar till eller hindrar att deras upplevelse blir meningsfull. Undersökningen har också beskrivit elevernas självbild. Även elevernas upplevelse av att gå i stor grupp har lyfts fram. Genom att elevernas vårdnadshavare har gett sin syn på sina barns skolgång har det varit möjligt att undersöka om elevernas syn på tillvaron i skolan är samstämmig med vårdnadshavarnas..

AbstractSouth Africa is a country where apartheid has created a segregated population and the countrys cultural traditions affects the human situations in a unique way. Equalities between gender, class and ethnicity is a main focus for female activists in their work to give the exposed population tools and knowledges to stand up for themselves to cope with the unbalanced structure. This examination paper is done in a qualitative case study in South Africa. The content consists of thourough descriptions of how the society is percieved by four different people, explained by feministic theories and former research that is connected to the papers purpose and question formulations. The purpose of this paper is to examine how Sikhula Sonke, a women´s movement in South Africa looks at the female?s situation in the society and how they are going about their work to improve social equality.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Women experience, in a vaster extent than men, unsafety in urbanpublic spaces. This is a structural phenomenon, based on unequalpower relations. The theoretical starting-point for my thesis is that howwe choose to express ourselves shape the ways we can think about andunderstand society. In my thesis I study depictions of safety in six ofMalmö city?s action plans and guidelines towards increased safety.

ABSTRACT. In the late 1960?s all the wolves in Scandinavia went extinct in the wild due to extensive hunting. In 1983 two new wolves immigrated and founded, together with a third immigrant in 1991, the population that exists today. Due to the fact that the population originates from less than a handful of individuals, the genetic variation is small.

This is a study about children?s welfare and the Child Care Board way of working in Malmö city. We decided to make this a narrative and document analyses where the main focus have been the interactions between human beings, which means everything from the interaction between parents and child as well as the interaction between families and society.We wanted to investigate any possible alterations within the working system between 1931?1940. Our analysis showed that there hasn?t been a big change with the Swedish legislation.

The purpose of this thesis is to analyse studies that evaluate Web search engines. This is done in four categories; the researchers? purpose, the evaluation measurements, the relevance, and the time aspect. Our method is based on a text analysis in which we use the direction of analysis of the content of sixteen evaluation experiments. Our results indicate fundamental differences in the way the researchers are tackling the problem of evaluation of Web search engines.

AHA is a Swedish abbreviation of "reveal threatened park and avenue trees" and is a method to assess the conservation value of individual trees, mainly in the park environments but also in natural stands. This method has previously only been practiced in southern Sweden (Sörensson 2008). To see if this method could provide satisfactory results in northern Sweden, I have studied it in areas around the Umeå River. This was done by studying the relationship between trees with different classifications of conservation value (as classed by the AHA method) and their content of species (species richness and abundance). Insects were collected using trunk window traps in a period of 13 weeks during the summer of 2014.

Keränen, Sara & Jernberg, Marie (2005). Ämnet Idrott och hälsas betydelse för hälsofrämjande liv. Idrott för idrottare eller är alla lika viktiga? En kvalitativ och kvantitativ studie av lärares och elevers uppfattningar om idrott och hälsa samt sambanden dem emellan. (The School Subject Physical Education and Health´s Significance to Promote Health.

Författarnas namn: Christina Stenberg Lovisa LindbergTitel: Förskoleklassen ? i gränslandet mellan förskola och skola.          En studie om omgivningens förväntningar och påverkan på förskoleklassens              pedagogik.Engelsk titel: Pre-school class ? at the intersection of pre-school and school                         A study of the expectations and its impact on the pre-school class                           pedagogy.                                                                                      Sidantal: 41_____________________________________________________________________Syftet med studien är att undersöka och problematisera omgivningens förväntningar på förskoleklassens uppdrag samt undersöka om och i så fall hur dessa förväntningar påverkar förskoleklassens verksamhet. Undersökningsmetod som används är kvalitativ samtalsintervju (intervjuer där respondenter och intervjuare sitter tillsammans och samtalar om frågorna) utifrån ett fast frågeschema med öppna frågor.

There has been a lot of debate in media about mathematics teaching in grade school in Sweden. Many students experience that mathematics in grade school is abstract, which leads to decreased interest of mathematics in early years. An international study indicates that Swedish students in class 4 do not fulfill the mean for mathematics according to EU/OECD countries. The study also shows that Sweden practice a textbook driven education, compared to other countries. The aim for this study was to find out how a few pedagogues for class F-6 teach mathematics, and why they have chosen to educate the way they do.