Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

The starting point for this master thesis was the product of the company "Humlegården", which allows its tenants in office buildings to follow their electricity consumption in real time, through their Smartphone's. The idea that resulted from that application is to investigate if it is possible to direct the tenants in office buildings to reduce their energy consumptions, but also to be satisfied with the indoor environment. This work addresses the factors which are the main energy consumers in office buildings. It addresses legal requirements and standards which are important to follow in order to achieve good thermal comfort in buildings. Some of them are physical climate factors like thermal environment, air quality and lightning.

In school, pupils learn to critically relate to sources of various texts. In the course of time they also learn how to make references and cite properly. Yet, alarming reports show increasing cheating and plagiarism in colleges and universities. Plagiarism prevention services are used today in Swedish high schools. We are questioning how this relates to the sociocultural perspective and curriculum view of imitation as a natural part of the learning process, communication and language.Material from depth interviews, with four teachers in the school subject Swedish about their theoretical and practical approach to students' writing process and writing development are used to deal with the issues of this thesis.

Fastighetsregistret (The Cadastre) is a large and important information sourcesupplied by Lantmäteriet (the Swedish mapping, cadastral and land registrationauthority). Fastighetsregistret provides geographical information about the 3.2 millionestates in use in Sweden. Fastighetsregistret has a large number of users who trustthat the provided data is reliable, but experience shows that the data can have varyingquality. As a user it is not always possible to access more detailed information inorder to assess to what extent the data in Fastighetsregistret is reliable.The purpose of this master's thesis is to investigate the possibilities of a system with agraphical user interface that present, classify and visualize the quality of the data inFastighetsregistret. The defined user group for this suggestion is internal users atLantmäteriet who have a good understanding of Fastighetsregistret.

According to the curriculum the teachers have a responsibility to adjust the activities in the classroom in order to suit the pupils and to give them the means of assistance the pupils need to be successful in their learning. The teachers should also stimulate the interest to learn and support the pupils? self esteem. One of the problems a dyslectic pupil faces is an often weak self esteem. Another is the weak phonological awareness which makes it hard to fully understand the context and to recognize different phonemes when writing.

The purpose of this essay was to study some selected magazine articles by examining how the concept of child poverty is produced in the public debate, and to see if the definition of the term has changed over time. The theoretical approach on which this study is based has been used as a tool to provide better understanding on the subject. Furthermore, theories of consumer society, the "collateral damage" and the theory of welfare regimes have been used. In the previous research presented in the paper focuses on linking children and families living in precarious economic conditions, consumer standards and welfare systems that characterize society.This study has a qualitative approach as it attempts to capture and increase understanding of how the concept of child poverty can be understood from a Swedish context. The study is based on newspaper articles that are studied using a structural text analysis.

This thesis is about School libraries and the honour "School library of the year". I have examined the questions - Whats to say about school libraries in the curriculum and the library law? - Who administer the honour "School library of the year" and whats demanded to get it? - What have made the school libraries I have examined to school libraries of the year"? As theory I have used the Taxonomies of the School Library Media Program by David V. Loertscher. I have given a background to and defined the school library as a function, a room and in the teaching among others.

The background to this study is an interest for teacher?s thoughts about choices and teachingmethods and motives for these choices. A question is about the meaning of professional experience and the importance of choices in teachingmethods according to the teachers. The purpose of the study is thru a qualitative study examine teacher?s thoughts and statements about choices of teachingmethods to shed a light on different teachingmethods in early years in school.

Syftet med denna studie är att undersöka hur tidig vägledning bedrivs i skolan. Våra frågeställningar handlar om vilken metod som används för tidigare vägledning i grundskolan, samt vilka resurser och vilken samverkan som krävs. Kan tidigare vägledning förebygga kompromisser och begränsningar för elever i grundskolan. För vår undersökning har vi använt oss av en kvalitativ metod, där vi har intervjuat sex studie- och yrkesvägledare från olika skolor. Forskningen har visat att barn mellan 9-13 år är redo att ta till sig abstrakta kunskaper.

Adolescents are coming to high school counselors to talk about sexuality for various reasons and the purpose of this study is to gain an enhanced understanding of how adolescents in high school talk regarding sexuality and LGBTQ. The empirical material is assembled on eight narrative interviews with high school counselors. The school counselors have through their experiences in meeting adolescents, submitted stories about the adolescents´ conversations regarding sexuality to us. The empirical data were analyzed by a standard critical perspective and with the help of heteronormativity it made norms about what is normal and abnormal visible and problematized. The result demonstrates that adolescents are influenced by norms of society, the media, family and friends.

I syfte att undersöka om, och i så fall hur, förskollärare arbetar med djuretik som en värderingsfråga undersöks (1) förskollärares tolkning av läroplanens skrivning om ?respekt för allt levande?, (2) hur förskollärare arbetar med värderingsfrågan djuretik och (3) vilken hänsyn de tar till läroplanens krav på saklighet och allsidighet i detta arbete. Empirin bygger på kvalitativa intervjuer med sex förskollärare varav 3 är vegetarianer. Analysen baseras på poststrukturalistisk teori och teori om den dolda läroplanen. Informanterna anger att de arbetar med djuretik i ringa omfattning men visar också att förskollärarna förmedlar omedvetna budskap om djuretik.

Mobil förskola är ett fenomen som har börjat ta plats och växer snabbt som ett komplement till den ordinarie pedagogiska förskoleverksamheten. Den har uppkommit som ett resultat av att samhället förändras och det ställer andra och nya krav på förskolan och skolan att möta barn och elever i ett lärande. Det finns många åsikter om vad som är bra eller mindre bra för barns lärande och utveckling men det saknas en övergripande forskning om mobil förskola som stöd för nya antaganden, tankar och idéer. För att förstå lärandet har jag valt att lyfta fram teoretiska funderingar ur ett sociokulturellt perspektiv som har kopplats ihop med forskning både från förskola och från skola. Resultatet visar att pedagogerna ser den mobila förskolan som ett verktyg som underlättar för dem att genomföra sitt uppdrag om lärande och utveckling.

Examensarbete 10 poängi LärarutbildningenVårterminen 2007SAMMANFATTNINGÅsa Lobsien, Annette Persson & Jennie SandbergEn gemensam värdegrund? Förskolepedagogers föreställningar kring läroplanens övergripande målEn studie om den gemensamma värdegrunden inom förskolan?Engelsk titel: A common value-system: Pre-school teachers´ thoughts about the general objectives of the Swedish curriculum.Värdegrunden är ett omdiskuterat begrepp som är svårt att sätta ord på. Alla talar vi om en värdegrund, men hur ska det kunna vara en och samma värdegrund om inte vi inom förskolan för ständiga diskussioner om innehållet och vad värdegrunden står för. Avsikten med vårt examensarbete har varit att undersöka pedagogernas föreställningar kring begreppet värdegrunden samt hur pedagogerna arbetar med värdegrunden i förskolan. För att finna svar på detta har vi lämnat ut intervjuenkäter och haft fokussamtal med pedagoger på två förskolor.

During the years of development in the 60s and 70s the need for new housing in Sweden arose. Sweden was going to be the most modern country in the world. This period has later been called ?the time of the big programmes?. One of the parts in this building of a welfare society was a large policy of building politics with few counterparts in history.

Problem: On the basis of the franchisees role and how he look up on his role in his business, should one like the Swedish Law applies characterize the franchisees role as the role of a contractor?Purpose: The purpose with this research is too survey the franchisee in his business and how he looks upon his role as a franchisee and see if this like the Swedish Law states be characterized as the role of a contractor.Methodology: By doing a proportional stratified selection within the the Swedish Franchising community, nine semi structured interviews has been made. The empirical foundation of these interviews has been concentrated and analysed with the support of the chosen theories. The result of the analysis has created the conclusion.Theoretical perspectives: The research is built up of three angels of approach; the role, the business and the economy within the franchisee and the contractor. The three approaches aim too illustrate the role of the franchisee, the franchisees role in the business and the economical effects in franchising.