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.

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.

The aim of this thesis was to examine how a coordinator at a social welfare project in support of job seekers, achieve results in his efforts to reduce the number of clients with social assistance. The method of data collection was a mixture of open thematic interviews and semi- structured interviews with open questions. The coordinator was interviewed four times during the length of the project. In addition, two of his clients were interviewed. The data also includes a report from the relevant social services and other documents such as newspaper articles.

The purpose of this work is to investigate how 4-5 year olds perceptions of materials and material properties can be developed through an educational activity. The study is based on two interviews with eight children in that age category. The interviews were conducted before and after an activity where the children were first introduced to the subject by the tale of The three little pigs (Harris, 2009) and then given the opportunity to explore various materials related to the book. The kids got to experiment and explore how water affected materials and to compare different materials properties. The children were also attracted to build and create the material that was offered during the activity.

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.

Building on the concept of constructive iconoclasm as a creational force of iconicity, this thesis examines how the contemporary iconoclastic discourse is related to artistic process. Studies have shown that the performative act of destroying art that is an historical phenomenon is highly present within the contemporary art discourse today. Due to the many dimensions of contemporary art, the ways in which iconoclastic deeds appear may differ from the historical narrative. While iconoclasm and iconicity are being reciprocal processes that can only exist in relation to each other and their context, there are signs that the destructive act itself is being recontextualized by contemporary artists. Guided by the framework of Norman Fairclough?s critical discourse analysis, the thesis examines the processes of Conceptual and constructive art destruction by analyzing the discourses of two case studies situated in the contemporary art market.

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its Conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

Försvarsmaktens slutrapport från perspektivplaneringen 2007 innehåller ett avsnitt vilket avhandlar strategiskt samarbete med andra stater. Flera områden, vilka berör Försvarsmaktens operativa förmåga, identifieras som lämpliga för samarbete med de nordiska länderna. I detta sammanhang uttrycker Försvarsmakten ett bibehållande av nationell strategisk handlingsfrihet trots att uppbyggnaden av den operativa förmågan föreslås delas mellan olika länder. Uppsatsens problem och syfte tar sitt avstamp i ovan beskrivna sammanhang. Detta sker genom att undersöka vad begreppet handlingsfrihet kan sägas betyda när det uttrycks i sammanhang av mellanstatligt samarbete.

Det är vanligt att elever har vardagsföreställningar om naturvetenskapliga processer. Dessa föreställningar skiljer sig oftast från de naturvetenskapliga teorierna. Vardagsföreställningar betraktas som ett hinder för elevers lärande och därför bör vardagstänkandet beaktas. I denna studie har jag utforskat högstadieelevers tankar och föreställningar kring syror. Jag har undersökt om dessa elevföreställningar ändras efter genomförd undervisningssekvens om syror och i så fall på vilka sätt de ändras.

The number of people with another culture isincreasing in Sweden. This change in society bringsconsequences in health care that has not any methodsto manage. The Muslim woman?s meeting with thehealth care is one of those areas. The aim with thisstudy was to describe the nurses meeting with femaleMuslim patient.

The purpose of this thesis is to contribute to a further understanding of the complexity in green consumer behaviour by examining how and why individuals priorities values, personal norms and identity in green consumer behaviour. The thesis employs a qualitative approach with an abductive strategy. The empirical data was produced through in-depth interviews with green consumers. Based upon the empirical findings and theoretical concepts, a Conceptual model was introduced to illustrate how consumers prioritise between several values when assessing green products. The prioritisation is dependent on internalised values as well as the product function and the need that the consumer seeks fulfilled.

The purpose of this Master?s thesis is to examine the function of public libraries on the social web, focusing on reading promotion and reading stimulation. For an understanding of the larger context regarding public libraries on the social web, we conducted online interviews via email with people in the Swedish library profession, together with a content analysis of various texts on the subject found in library journals and on the Internet. Furthermore to identify the public library's practice on reading promotion and reading stimulation on the social web, we did interviews with librarians at a public library on their use of a blog for this purpose, together with a questionnaire handed out to the library's users on their use and conceptions of the blog.The Conceptual framework of this study consists of four key aspects in the theoretical and empirical definition of Library 2.0 presented by Holmberg, Huvila and Widén-Wulff. The results showed that the public library can create a substantial value through its use of the social web, but it?s necessary to have a clear vision of the desired outcome.

Empirisk forskning har visat att det finns tydliga kopplingar mellan intresse, attityder ochstudieframgångar. Enkätundersökningen som föreligger denna rapport ämnade att mäta hur intressetför fysik och attityder till fysik och fysikundervisningen skiljer sig åt mellan de olika årskurserna pågymnasiet. För att kunna mäta attityderna har enkätverktyget Maryland Physics Expectations(MPEX) Survey använts. Enkäten har besvarats av 605 respondenter från teknik- ochnaturvetenskapsprogrammet på två gymnasiumskolor i Mellansverige. Intresset för fysik är lågt påde undersökta skolorna och det tenderar att bli lägre med åren.

Children of today are surrounded by many different kinds of media. Books have to compete with new media like computers, video games, many TV-channels etc. The aim of this study has been to investigate the reading habits of 9-12-year old boys in their spare time, and their reasons for reading related to their use of other media. Our interest has been to shed light on the boys reading habits, their preferences and motives for reading and their reading functions. Even though our focus has been on their reading, we also have examined their use of other media and the function of this use.

In this essay, I explore the history of the ideas that have shaped the profession of landscape architecture, in a Swedish context. To this purpose, I have sampled the professional debate on landscape architecture at four points in time. These are the years around 1890, 1930, 1970 and 2010. Drawing on G N Brandt (1920), I make the distinction between two arguably crucial approaches, i . e., naturalism and formalism. By identifying these perspectives, and by dividing the arguments of each time period according to this classification, I am able to compare the course of the debate over time. I take on the task through hermeneutics.