Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

The senior essay examines the geographical imaginations, notions of Self and community that were mobilized in the media and by the government in conjunction with an event, namely, the space voyage of Christer Fuglesang ? the first Swedish astronaut in space on December ___ 2006. The study is a critical investigation of media discourses, representations of space, and geographical imaginations that were triggered by the event. The specific issues addressed by this study are (a) which representations of Sweden were mobilized in narrating the event? (b) In what ways has Fuglesang´s space voyage influenced the image of Sweden? (c) How was the event rallied vis-à-vis discourses of entrepreneurial culture and neoliberal growth by the government? (d) Which themes and clichés were mustered in the media dramaturgy of the event? (e) Which topics were excluded in media narratives and representation of the event? (f) Have familiar geographical imaginations, notions of Self and community been reconfigured? If so, how?The present study analyzes narratives of the event in the two largest newspapers in Sweden - Aftonbladet and Dagens Nyheter, as well the two biggest TV-channels ? Swedish Television and TV4.

The purpose of this study is to investigate how male and female is produced in the literary children?s literature that is found in a Municipal preschool. My issues are the following:Which sex dominates as a main character in the preschools literary books?What type of properties is attributed to the characters?What type of clothes is portrayed on the books characters?I performed a quantitative study of 136 children?s books. I used Maria Nikolajevas perceptions of stereotypical male and female properties to analyze my empirical data.

Gender is a universal factor that is unavoidable in classroom interaction between pupils and teachers. The principle aim of this essay is to illustrate whether, during the interaction between pupil and teachers still occurs behavior that expresses a gender order. We also want to establish if the ones who attract attention from the teachers is the individual, or if teachers still on a subconscious or conscious level, think of the pupils gender and ascribes him or her some characteristics or qualities. Especially we want to bring out the pupils thoughts and sights of there is a difference on how teachers treat boys and girls. Another purpose we wanted to achieve was to illustrate how teachers work with the concept of equivalence between the sexes, according to Lpo94.Our essay is built on our studies around what teachers think on how they treat the pupils, on the basis of gender perspective.

This study of leadership is comprised of two parts. The first part presented in this study is a theoretical study of leadership and the second part is an empirical study. The empirical study is comprised of six qualitative interviews that examine the perception of leadership among educators working at a school in the inner city.The work is based on the following issues; Do educators think that there is a link between educational work and leadership? Do educators see a link between leadership and goals, and guidelines that are written in Lgr11 and the Education Act? Does the perception of leadership depend on what training the educators have?In this study I use a hermeneutical approach where I try to create an understanding of the interviewees by interpreting their responses, actions and opinions during the interviews.The material gained from the empirical study has been analyzed and interpreted and then related to the theoretical study. The results show that leadership is something that everyone in the school system is in need of whatever their education.

The aim of this study was to increase our knowledge about how the ?Conversational-contact with the social services? is experienced by the parents who attend it. The research was based on a qualitative method consisting of four individual interviews.Main issues of the study:? The parents experience of the content of the meetings with the social workers? Do the parents experience that the conversational-contact has contributed to some changes in their lives?Results indicated that all parents were positiv to the conversational-contact. Afterwards they felt more secure and stable both as persons and in their role as parents.

The overall aim of this study was to examine if there were any difference between two different upper secondary schools with regard to the schools' work with the basic values. Our supposition was that if there were differences between the schools basic values work then it could be observed that the school that works more with the basic values has also more students expressed as a percentage who leave the school with final grades within four years. We have chosen to work with the qualitative method and made group interviews as well as individual interviews with six persons. We came to the conclusion that one of the schools worked with the basic values continuously while the other school had the intention to do it but according to our interpretation the school didn't do it. It also appeared that one of the schools had more students who finished school with final grades. The result that we have got showed that there is a difference between these two schools in the basic values work and that the school that worked with this continuously has also bigger amount of students with final grades. During work on this study we discovered other issues that we hope someone else can answer in the future..

AbstractThe purpose of this thesis is to describe and analyse Europol. The research questions are:- How would increased powers for Europol impact on the cooperation between Europol and police authorities in EU-member states?- Which one of the two theories transactionalism and neofunctionalism can best create an understanding of Europol and its integration with the police of the member states?In so doing the study applies a qualitative method.Europol is the European Police Office and it was established through the Maastricht treaty in 1992 with the purpose of making the integration between police of the EU member states more efficient. In order for Europol to make integration between the police of member states more efficient it can be suggested that it needs for Europol to develop into having executive powers.One conclusion of this study is that Europol is an important tool for integration in the EU but there are at least three issues that are influencing the level of effectiveness in the integration work between the police of the member states; possible mistrust, that Europol has no executive powers and that it is voluntary for member states to participate in assisting Europol with information. Another conclusion is that Europol can be understood through an integration perspective when transactionalism and neofunctionalism are complementing each other..

This essay describes social workers view on the action contact person. The study was qualitative and six social workers were interviewed on the topic. The effort contact person were chosen as the object for this study since it is the most common action given to young people, despite the lack of research about this subject. The result was analyzed out of conduct action theory and the theory of street level bureaucrats as well as scientific research in this area. The result of this study shows that most of the social workers consider the action as positive.

Purpose: The purpose of this qualitative study was to illuminate and compare how teachers and parents are describing the homework. The study will also attempt to answer these issues; How is the purpose of the homework described from teachers and parents? How are the effects of the homework described by teachers and parents? How do teachers and parents describe the responsibility for the implementation of the homework?Methods: Qualitative study, a comparison between teachers and parents description of the homework phenomenon. The material that forms the discussion are fetched from blog forums.Summary of conclusions: The Swedish school system is based on democratic values. This means that the students are supposed to gain equal opportunity for qualified education independent of their socioeconomic backgrounds.

This essay focuses on men?s construction of feminism and gender and views on equality between the sexes. The purpose of the essay is met through interviews with eight men on their thoughts and constructions of these issues. The answers from the interviewed men were analysed with a radical feminist and gender perspective approach. The sources used in the analysis of the material, in the aspect of gender, were from the work of Judith Butler, Robert W.

This essay has an aim to map out the discourses in the debate around local self government and national equivalence, which are both essential democratic values. The essay is delimited to the area of the comprehensive school. Interviews have been made with key persons in different positions in a selected municipality. I also use material that has been written in the context of Ansvarskommittén. The material is analysed using an integrated discourse analysis.

During our teacher training, focusing on history and Swedish at further education level, we have noticed a discrepancy in the way history is portrayed in further education and higher education literature. Accounts of historical ideas, events and developments have often wrongly been depicted as non-gender specific, that is, of equal relevance to both men and women. To what extent is it made clear in further education textbooks that Rousseau?s treatise on education was exclusively aimed at the male gender, and how are the gender-specific aspects of his ideas described? What role and space are set aside for women in the accounts of the struggle for the universal right to vote in Sweden at the turn of the century in 1900, and how is the unions? initial exclusion of female workers portrayed? Focusing on the above historical events and developments, this study aimes to examine whether or not gender-specific issues are described as gender neutral in a selection of history textbooks for further education published in Sweden between 1982 and 2003..

The study aims to shed light on the phenomenon of employeeship at a Swedish Staffing Agencise . This has been done on the basis of two questions. How can employeeship look like in a service? What is the role given employeeship in developing contexts? In order to answer the purpose and issues have a quantitative approach been used. Based on the theoretical frame of reference has the form of surveys created.

This study examines negative issues that cannabis users have experienced associated with cannabis use. The author made qualitative interviewsto unveil four cannabis users? life stories. These stories were analyzed through the discourse psychologicalperspective interpretive repertoirein order to explore and identify analogies among the users. The author found that the respondents, despite their seemingly diverse backgrounds and personalities, carry a collective repertoire of similar experience and reasoning around cannabis and society which can be defined as a cannabis discourse; a discourse grounded in facts as well as speculations, arguments which separately may seem reasonable but altogether often appear contradictory, and real-life anecdotes that sometimes reflect paradoxical conclusions.