Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

The use of history is the concept of people using and analyzing history in the society for various purposes. Study in this area has largely emerged because there are many different reasons for people and societies to be interested in history. To investigate the use of history, a historical material needs to be present in some form. With this study, I intend to show how older tourist guidebooks can provide such materials of study and therefore I use travel guidebooks about Tallinn released under the USSR (Estonian SSR) between the years 1960 to 1990. The analysis is based on Klas-Go?ran Karlsson's (Professor of History) typology of seven different uses of history: scientific, existential, moral, ideological, political, educational, non-use of history and a commercial use of history.

The aim of this paper is to examine whether the theory of cosmopolitan democracy provides a satisfactory solution to the boundary problem in democratic theory. I argue that David Held's version of cosmopolitan democracy rests on two incompatibleprinciples: the all-affected principle and the all-inclusive principle. However, the theory does not need to presuppose both these principles; it requires only one of them.Furthermore, I try to show that both of these principles fail to provide an adequate solution to the boundary problem. The all-inclusive principle suggests that all citizens of the world should be included in a global democratic unit. I argue that such an ideal is not desirable since it conflicts with the principle of subsidiarity and withdraws from regional political communities their sovereignty.

Many of Europe?s day-living butterflies have shown decreasing populations during the last decades and many species are threatened. Many butterflies are dependent on managed semi-natural grasslands because of their richness in nectar sources and host plants for the butterfly larva. Swedish pastures are mostly managed through grazing. The number of cattle in Sweden have been decreasing while the number of sheep in the country increased by 30%.

The aim of this study is to illustrate conceptions held by librarians and library and information scientists about weeding practices of printed books in public libraries. The study has been carried out by performing a series of qualitative interviews with librarians and by study of earlier research relating to the subject of weeding. The results have been analysed by utilizing a textual analysis method called idea and ideology analysis using so called dimensions to analyse and structure the results. The results indicate that weeding at Swedish public libraries is carried out by a mixture of objective and subjective methods, with certain statistical elements. Weeding procedures mainly appears to be legitimized according to what one refers to as knowledge of the local community, although lack of lending are cited from time to time.

The future climate of Sweden is expected to become warmer in the future. This would be beneficial for vineyards and may lead to a greater area being allocated for wine production. The environmental impact concerning eutrophication from Swedish vineyards has not been evaluated before. In this study nutrient balances are constructed for four Swedish vineyards with the goal to estimate the out and in flows of nutrient in the systems for the year 2010. Interviews with focus on farming practices undertaken during the year are conducted with the farmers.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company.

This thesis explores how three contemporary Mexican women artists, Teresa Margolles, Julieta Aranda, and Minerva Cuevas navigate and critically engage with the global art world through a postcolonial and transnational feminist lenses. The study investigates how their artistic practices address issues of gender, identity, power and violence by examining six artworks by their aesthetic and material strategies, revealing how these artists challenge dominant Western narratives. Drawing on theoretical frameworks by Marsha Meskimmon, Ania Loomba, and Homi K. Bhabha, among others. The thesis discusses concepts of cultural hybridity, the ?third space? and gender to analyze the complex intersections between the local and the global spaces in contemporary art.

Syftet med den här uppsatsen är att undersöka vad skolungdomar använder datorn och In-ternet till. Författaren vill även ta reda på om det finns några skillnader i datoranvändning-en mellan en skolklass med inriktning mot informations- och kommunikationsteknik (IKT) och en skolklass utan IKT-profil.Tidigare forskning har visat att eleverna främst använder datorn i underhållningssyfte. De chattar, skickar e-post, använder olika communities (nätgemenskaper) och spelar spel. Ti-digare undersökningar har också visat att pojkar oftare har tillgång till egen dator än flick-or.I en undersökning, genomförd 2008 och baserad på en enkät i två åttondeklasser, en IKT-klass och en musikklass, har författaren funnit att datorn används på ett relativt likartat sätt i de båda grupperna när det gäller tiden utanför skolan. Här dominerar fortfarande under-hållningsaspekten och eleverna lägger ned mycket tid på chattande och spel.

The retail banks are usually looked upon as conservative. Since the launch of internet banks in the 90's they have not developed much. Meanwhile the internet is developing in a fast pace and social websites are increasing in popularity. The purpose of this essay was to investigate how internet banking will develop in the near future based on interviews, literature and trend studies. With web 2.0 techniques the internet bank could develop to help the costumers take more informed decisions regarding their economic situation.

The point of departure for this thesis was an article written by Christer Hermansson (2008). He thinks that librarians, following the development of Library 2.0 and the change of public libraries, have strayed away from what he believes should be the focus of the library: Literature. The aim of this thesis is to study how librarians in six Swedish libraries perceive their occupational roles. How does the increased user control, which is seen as part of Library 2.0, affect the tasks of libraries and librarians? The material used in this study was acquired using a qualitative interview technique in which six librarians working in public libraries with experience of IT, mediation and purchase of literature partook.

This master thesis is based on the sociocultural perspective. A qualitative research study was conducted to investigate children's attitudes towards reading, texts and libraries.The theoretical background is constituted by ideas from the new sociology of childhood, literacy-studies and reader-response theory.The study was conducted with 23 children, 13 girls and 10 boys, participating in focus groups.The results of the study reveal that children's literacy-activities in school are strongly influenced and limited by adults. Children's interest in pictures and non-fiction-reading do not correspond to the school institution that favors traditional media and fiction. The study also reveals a gender division between children's literacy-activities that tends to grow with age. All the children in the study regard libraries as book-houses and wished for libraries that combine activity and serenity.The thesis shows the importance of being aware of, and engage in, children's reading-interests and reading-practices if the reading stimulating activities in schools and libraries are to be successful.

In this thesis, the results of a survey regarding grade progression between secondary and upper secondary school in a municipality in the north of Sweden serve as the starting point for a study of the experiences and expectations of a number of 16 year old girls who are in the first year of upper secondary school. The study is performed by means of focus group interviews with female pupils from the three largest upper secondary schools in said municipality in an attempt to gauge their experiences of grades, grade assessment, teacher practices and perceived differences in how boys and girls are treated. The results show that most of the girls are disappointed with upper secondary school so far. Many of them feel that secondary school was both more fun and more rewarding in a sense of learning. Their appreciation of how this more rewarding atmosphere affected their grades differed between the various groups.

The purpose of this essay is to investigate why the two Swedish municipalities of Frykerud and Östmark were the only municipalities in Värmland that were forcibly merged by the state during the ?Municipality block reform? of 1971, and whether local identities played a role in the resistance against this reform.     The study is designed as a comparative case study and builds on both history and political science to analyze the topic from a broader perspective. Based on the research situation three theoretical theses have been formulated, the durability of which will be tested in the analysis part of the essay.    The study notes that Frykeruds resistance against the ?Municipality block reform? started when the reform prevented a planned retirement home construction in the municipality. In the analytical part of the essay, the author discusses how the discontent can be interpreted as symptomatic of bourgeois centralization resistance, as well as being due to the fact that traditional, local self-government as a political subject was perceived as threatened.

Sweden adopted a new anti-discrimination legislation 2009, DiskL, which aim to prevent direct and indirect discrimination in matters of employment and occupation.According to directives and practices from EU, pregnant workers are entitled a special protection from discrimination during employment situations. The purpose of this essay is to study the legal protection for pregnant workers in employment situations and also analyze whether male workers have similar protection when they plan parental leave. Both regulations from the EU-law and the Swedish law are presented and discussed. This because Swedish discrimination legislation is largely influenced by the EU-law.The study confirms that pregnant workers have a strong legal protection against discrimination through directives from the EU and DiskL. Employers must include this protection in employment situations.