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.

Virulent strains of Staphylococcus hyicus produce exfoliative toxins and cause a potentially fatal skin disease in piglets known as exudative epidermitis. Vaccines and antimicrobials are used to control the disease. Antimicrobial resistance and the prevalence of several different toxin genes and toxigenic strains make it problematic. The aim of this literature study was to identify potential differences between countries and between healthy and diseased pigs regarding antimicrobial resistance and toxin-producing strains. Great differences could influence vaccine production, treatment strategies and surveillance programs.

REINERTSEN AS performs expansion and buckling analyses of pipelines using ANSYS, afinite element modelling and analysis tool. In an expansion analysis the pipeline is modelledwith thin?walled pipe elements called PIPE20 which allows plastic deformation. However, ina recent analysis the results retrieved from the PIPE20 element were incorrect for strainsabout 1 percent. One main issue was that the PIPE20 element overestimated the strains.The purpose with this Master Thesis was to become familiar with the theories and analysismethods used in pipeline design.

In recent decades, the concept of corporate culture has emerged as an increasingly important factor in the business world, as evidenced by a rise in research and efforts to direct it in various ways. The pandemic has led to significant changes in work processes and office environments as operations shifted to remote work. The purpose of this report is to investigate the impact of remote work on corporate culture and its potential advantages and disadvantages. Additionally, the report aims to analyze how corporate culture currently looks, considering the potential presence and adaptation to hybrid work. Based on a multi-case study, it includes interviews with ten individuals from five different organizations.

The contents of the school subject religion in Sweden, has gone through a radical change during the past century. With an origin of only treating Christianity and being a major cultural and social actor, it has developed into more of a multicultural and philosophical subject. The fact that the subject no longer has cultural recognition makes it more abstract and harder for students to relate to. Additionally, religion is experienced as a rather dull subject in school. My essay is therefore written to provide teachers encouragement of interest for religious education, by using humor. The well-known psychologist Jean Piaget claims play to be a prime state of learning.

Using interviews conducted within the municipality of Nam Dich, Vietnam, this qualitative study explores how ethnic minority parents and children navigate around the state's supervision in order to preserve their traditional practices of child marriages. Moreover, the research explores the roles and expectations between individuals within an ethnic minority family as a collective unit. Using governmentality supported by the concept of state evasion, culture bearers and empowerment, I argue that understanding child marriage as a phenomenon requires analysis of cultural context. The paper starts with an introduction of the ongoing relation between the Vietnamese state and ethnic minority traditions related to child marriage. While the Vietnamese state ?s modernization projects aim to empower individuals by creating more freedom within the process of marriage and increasing the opportunity for education and work, certain ethnic minority groups want to uphold their cultural ways of marriage when parental arrangement occurs from an early age.

???This study has been made with the purpose of gaining an understanding of how a Swedish company may think and act concerning their internal control. An American body, COSO, have for some time published documents containing guidelines for how companies should go about this process, however, when conducting this study we were not aware of the extent to which companies in Europe and mainly Sweden used them. In order to learn about this, and also to gain an understanding of when these guidelines are appropriate, we conducted a case study with a large-sized, multinational Swedish company. We also conducted an interview with an expert in internal control monitoring, Anna-Clara af Ekenstam of Pricewaterhouse Coopers, in order to get the perspective of the evaluators in this process and to gain some insight as to whether our case is typical in Sweden or not. We found that our company disregards certain aspects of internal control condoned by COSO, while performing better on other dimensions.

The purpose of this study is to analyze different aspects of a portraying of individuals from a time past. It is concentrated around questions about why it is important to show the people?s stories in, for example, exhibitions and under which conditions this would serve as a good use of history according to different theories about history and the portraying of it.I have chosen the theories of Freidrich Nietzsche and Georg Simmel as a tool to analyze different aspects of the portraying of people from the past. Nietzsche?s theory about the different ways in which we use the past and Simmels theory about the meeting between a viewer and a cultural experience.

With this essay we would like to examine to what extent the ancient Icelandic literature could count as a part of Sweden?s literal cultural heritage in schools today, if it through seeking information is possible to say whether this literature have any connections to Sweden. Our questions of issue are:1. What kind of connection is there between ancient Icelandic literature and Swedish literary cultural heritage and what are the ancient Icelandic literature premises? in the Swedish upper secondary school?2.

The Swedish integration policy acts upon that all citizen should have equal rights and possibilities no matter ethnic and cultural background. In today's Sweden it is more or less a self-evident that immigrants ought to prepare the possibility to preserve their original cultural distinctive character according to the Governments Proposition 1997/98:16. Simultaneously the term integration and its actual meaning and its political significance are not always clear.Immigrants as a categorization are often overloaded with negative overtone and risk to seem discriminated. The category reinforces also a ?we? and ?them? thinking.

The Swedish pharmacy market will be re-regulated in July 2009 which will present private actors with an opportunity to enter the market. Several risks and uncertainties are associated with such an entry. The purpose of this thesis is to increase the understanding of identification and management of risks and uncertainties associated with entering the Swedish pharmacy market. We also intend to investigate similarities and differences in risk identification and risk management as well as create an understanding of the underlying reasons for these similarities and differences. Three companies interested in entering the market have been interviewed and the interviews were conducted with an open approach to avoid influencing the companies? answers.

That many creative workers have uncertain and uneven incomes is well-established, but how or why they make a living is not. This paper examines the elusive value exchanges between creatives, buyers, consumers, and other economic supporters, and offers a model of how creatives make a living. By mapping income statistics of Swedish creatives together with in-depth interviews some patterns emerge. This, combined with Bourdieu's theories of social, cultural and symbolic capital, and Knorr's objects of sociality, forms a basis for a structured model of value exchange. The paper shows how creative workers create economic and non-economic capital (capitalization), how they advertise this capital (signaling), and how they convert between different types of capital (conversion) in order to make a living.

In this paper I study how the minority group Roma appears in the Swedish media. I also look at possible similarities and differences in appearance before and after the disclosure of the Roma registration by the Swedish police in September 2013. To answer my purpose with the paper I treat the following questions:How is the minority group Roma constructed in the media before and after the disclosure?In which ways are the minority group Roma expressed in the media before and after the disclosure?I am using a discourse analytic method based on theories of construction between ?them? and ?we? and the media?s impact on social constructions and identities. By analysing twenty-eight articles from a period of one month before and one month after the disclosure the result shows that there are more similarities than differences between how the Roma are described in the Swedish media.

This study aims to give an account of five teachers? views and understandings of second language (L2) learners? previous knowledge, as well as, their linguistic and cultural backgrounds. This is carried out by the means of qualitative interviews, where the sampling consists of five primary school teachers at various schools. The findings are presented and analyzed using a thematic analysis. Furthermore, the study indicates that teachers in general have a positive attitude to learning more about their L2 learners? prior knowledge and backgrounds, both for the pupils, as well as, their own sake.

Adapting the concept of the ?popular cultural memory? and its necessary ?context knowledge? established by Karin Kukkonen, this bachelor thesis seeks to examine how this memory is ?at work? and expresses itself in contemporary fiction, by doing an intertextual reading of the swedish author Amanda Svensson's debut Hey Dolly. Within the intertextual structures of Hey Dolly the reader encounters allusions and references that address almost everything from contemporary popular culture to established authors in the swedish canon, mainly as means for the characters to help them express their emotions and thoughts, by ?choosing? from already available content of popular culture to use and modify. The intertextuality alluding to the popular cultural memory does at the same time address the concept of the ideal reader throughout the novel.