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.

This Master?s thesis explores and describes the beliefs, values and norms in a selection of five Swedish municipal cultural policy documents approved 2005-2007. The comprehensive question is: Which ideological traits characterize cultural policy in the chosen municipalities as communicated in their respective cultural policy vision document? The method used is ideology analysis. Ideal types based on a model by Dorte Skot-Hansen are used as a Conceptual framework, illustrating three different rationalities in relation to cultural policy: the humanistic, the sociological and the market oriented.

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 is to investigate a loyalty card and its relation to accompanying promotional benefits, and their linkages to grocery retail service loyalty. Also, the aim sets out to find relationships between demographic variables and proneness towards the promotional benefits, the loyalty card, and loyalty. A quantitative approach has been assumed and empirical data has been collected through the use of questionnaires. The data has been analyzed through descriptive statistics, correlations, and regression analysis. An operationalization used to measure satisfaction of the loyalty card and attitudinal loyalty is also presented.

The purpose of this essay is to analyse how the leadership and the structure of the organization affect the process of changes within a specific department in Lunds kommun socialdepartment, from the director of social work to the co-workers at Utredningsenheten för ungdom och familj. We aim to answer the following questions;How does the structure of organisation affect the process of change?What do the co-workers and the leaders believe is the best way to engage the co-workers in the change?How does the leaders view their own leadership in the process of change?How does the co-workers view the leadership in the process of change?How does the leadership affect the process of change?To develop an organisation and to make it a functional, change is a necessity. The leaders are they who create the change but the co-workers are they who make it happen. In the process of change, leadership and the leaders capacity to create motivation for the co-workers, is therefore a matter that is decisive to its success.This is a study based on a qualitative method, where the interview is the main source of empirical material.

This study analyzes how civil society contributes to the democratic development in a Nicaragua governed by the sandinist party FSLN. The empirical focus lays at the relationship between state and the civil society. By using a Conceptual framework outlined by Caroline Boussard, the civil society is being analyzed as an actor with a democracy-building potential that is supported or constrained by a political context.The civil society is divided between traditional social movement and more newly borned NGOs. Social movements tend to approach the government comparatively to NGOs, which adopt a highly critical attitude. In contrast to NGOs, the traditional social movements are improving their democratic functions as a counterpart while NGOs confine its democratic potential to an agenda setter drawing attention to democratic deficits.

This thesis aims to respond to the need of adjust GMO politics for meeting the demands of the late-modern society and the changed condition that follows from an accelerating complexity. The central objective for this study is to contribute with a narrative understanding of Sweden?s GMO politics with the purpose of examine an alternative possibility for formulating and assessing the politics of biotechnology. This is done by investigate Sweden?s politics of GMO through a narrative approach.

Alfa Laval?s strategy is to focus on modularized product platforms. Several benefits areforeseen, reduced lead-time, less costs, shorter Time To Market and better quality.Development and verifying will be carried out on block level. Today the separators arebeing tested as a complete unit. A number of factors affect the test results and problemsthat are encountered can be hard to identify.

AbstractThe beginning of the 20th century gave birth to quantum physics. Within years it revolutionized material science and converted the theoretical foundations of modern chemistry, and to some extent even biology, to physics? new branch, molecular physics. Merger of relativistic and quantum physics soon led to the development of quantum field theory and a deeper understanding of the elementary constituents of matter. Part of this development found its way into high school textbooks as early as in the 1950s.

About a year ago, Göteborgs-Posten, one of Sweden's largest daily newspapers, decided it was unprofitable to continue producing their feature-style weekend magazine, Två Dagar. Standing at a crossroads,not wanting to stop producing the weekend magazine altogether, they decided to outsource. Spoon Publishing AB, a content agency with strong ties to Göteborg, were assigned with taking over the production.Going forward, Spoon has taken over a majority of the responsibility for the Conceptual work and actual production, all with the main purpose of reducing cost and increasing efficiency.Normally Spoon does content marketing for a wide range of customers in an equally wide spectra of channels, from print to radio, television and web.The main purpose of this essay has been to investigate and establish whether the journalistic integrity and quality has in fact been maintained despite the weekend magazine being outsourced. We have analyzed selected editions of the magazine, first and foremost inarticles under the vignette fashion, using a qualitative method for content analysis, scrutinizing everything from the denotation of single words to the big picture. This specific vignette contains the most frequent contributions by in-house, or at least reappearing, journalists.Perusing the material in Två Dagar, we have come to the conclusion that the magazine has indeed retained its level of quality and still reflects the same core values as before being outsourced..

The purpose of this master thesis is to examine how Dublin Core corresponds to the findings in the IFLA report Functional requirements for bibliographic records FRBR, and what consequences this correspondence has on the usability of Dublin Core as a bibliographic standard. While the study describes the Conceptual model of FRBR and the entities work, expression, manifestation and item, its main focus is the mapping of attributes and relationships to the user tasks defined, namely to find, identify, select and obtain entities. The study makes a comparison between data that FRBR rates as highly important for any user task, and the elements defined in DCMI Metadata Terms. The outcome of the comparison is then analyzed as to how it affects Dublin Core's possibilities to assist in the different user tasks, and common problems are discussed. The results show that problems in expressing attributes and relationships through Dublin Core elements concern all of the four user tasks.

Som student fick jag en förfrågan från ett företag att, i samband med mitt examensarbete, gestalta och genomföra en idéträdgård på Malmö Garden Show 31 maj-2 juni 2013. Idéträdgården skulle bestå av en grönskande uteplats, vara realistisk, applicerbar och väcka tankar och idéer för den egna trädgården. Konceptet lyder: en grönskande uteplats för folket i tiden, med fokus på avkoppling, samvaro, tidlöshet och grönska. I arbetet med idéträdgården som uteplats ledde tankarna till hur villaträdgårdars uteplatser har sett ut ur ett historiskt perspektiv. I arbetet beskrivs olika intressanta tidstypiska särdrag för olika epoker, från 1930-talet-1970-talet samt idag 2010-tal. Detta för att urskilja och förstå eventuella historiska drag och dra paralleller med idéträdgården. Bland annat redogörs det för hur stor plats uteplatsen tog i villa-trädgården och vilka aktiviteter som ägde rum. Vidare vilka material och former som speglade tiden och om speciella golv och eventuella tak fanns och var tidstypiska.

The aim of this paper is to get a deeper understanding if research about international relations has any practical meaning. The main focal point is about the importance of the scholar idea soft power, and its meaning on foreign policy actions through expressions. A quantity and quality method is used. The point of the main theory that concerns international relations takes a rationalistic perspective, and expands it to the notion that ides can have an impact on policy outcomes. Three different types of research utilization can be traced to determine in which way an idea is getting implemented.

Machine-to-machine (M2M) communication is a phase in the digital revolution connecting computing devices with each other bringing along new business opportunities for companies. Although being a fast growing field it has not been researched to any greater extent, particularly not within the academical literature. Consequently, information on how M2M can affect organisations seems strongly needed. This thesis uses three perspectives, derived from already recognised business benefits of M2M, as an aid to select proper theoretical tools to investigate the phenomenon. The purpose of this thesis is to gain knowledge of how an M2M adoption affects a firm?s organisation, customer offerings and customer relations.

The concept of function represents a major part of mathematics and becomes more significant in school during high school. Throughout history, it has been a difficult concept to define and may create challenges for contemporary students. This literature study aims to identify students' difficulties with the concept of function, as well as to account for how the definition of a function has evolved historically. The literature study has been conducted through database searches in ERIC, Education Research Complete and MathSciNet via EBSCOhost, as well as through chain searching. The study results in identifying that students' difficulties with the concept of function primarily include the graphical and algebraic forms of representation.