The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Horse keeping is gaining an increasing interest in Sweden. During 2004 to 2010 the number of horses increased with 10 - 20 %, and was estimated to be 362 700 in 2010. Julmyra Horse Center (JHC), situated in Heby municipality, is a gated community for people sharing a large interest for horses and a vision of a sustainable horse management has been formulated. This study evaluates how the horse keeping of today at JHC, and how an expansion of the horse keeping may affect the risk of enhanced phosphorus load to the nearby lake system Vansjön ? Nordsjön.

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Abstract: In this Master's thesis our aim is to study the situation and process regarding the decision to use outsourcing of the media acquisition function in a Swedish public library. By using New institutional theory, focusing on ways of organising and values in the organisation we are able to analyse this phenomenon. Skot-Hansens theory about three different culture political argumentation schemes, humanistic, sociological and instrumental (or market oriented), gives us the opportunity to place statements and facts into a functional theoretical context. The market oriented scheme is further clarified with the concept of New Public Management. The role of values in the institution, regarding aims and goals is stressed.

The purpose of this study is to investigate whether it is possible for SCA to update their stand register with use of digital aerial photos photographed with a Zeiss/Intergraph DMC. ?Updating? in this study implies the delineation of stands and estimating stand variables such as average stand height, volume density, stand volume, and tree species composition in order to identify stands which can be of current interest for thinning. The study also includes how the aerial photo material and experience of the interpreter can influence the quality of the interpreted variables. The aerial photo interpretations were made by both experienced and inexperienced interpreters.

Gotland is an island in the Baltic Sea where man has introduced roe deer. The last successful reintroduction was in the 1980s and is the base of the viable roe deer population of today.The aim of this study was to estimate the roe deer population density in 2012 and the species population dynamic since the time when studies on the population started. The result indicates a population size of 850 roe deer in 2012. There was no significant population dynamic, which may be due to insufficient data. The population occurs basically over the whole island but have not yet been established in all suitable areas.

The main purpose of this project was to make a survey of the steam and electricity consumption at Akzo Nobel Functional Chemistry AB and give suggestions of how to minimize them. These three different areas were focused on. First to make a survey of all the most important consumers, second to find the electricity consumption of the air compressors and the amount of waste heat produced from them. The third area was to calculate a model of how much fresh water that is used during a cooling sequence in the water based heating/cooling system of the reactors and give a suggestion of a suitable reuse for this water.The main result is a total survey of the energy consumption in steam and electricity. The survey shows that the second largest group after drying is heating of ventilation which gives big potentials of reducing the total steam consumption if there is a way of being self supporting in ventilation heat.

Under tidigt 80-tal växte olika sorter av kommunikationsmodeller fram, bland annat Daft och Lengels, Media Richness Theory. Denna teori var baserad på den tidens kommunikationsmönster. Idag nästan 20 år senare har vi sett explosionsartad IT-utveckling vilket har medfört förändringar i det dagliga kommunikationsmönstret. I denna uppsats undersöker vi om Media Richness Theory fungerar på ny teknik med hänsyn till dagens utökade kommunikationsmetoder. Vi studerar bland annat användnings- och påverkningsmönster ur ett abduktivt perspektiv, det vill säga både kvalitativt och kvantitativt.

In today?s changing environment, creation of projects by organizations has become more common. The problem is, though, that the knowledge of the subject is still limited which causes many projects to fail. This has made it extra important to have a good project manager whocanlead the project in the right direction. While doing this both the project method and the project manager?s motivation are contributing sources.

The purpose of this thesis is to gain a holistic understanding of who are the consumers of fortified health food products; moreover to highlight what are the characteristics of the consumers who are likely to purchase these products. This thesis employed a quantitative strategy with an inductive and a grounded theory approach. The data was collected from a research company. Existing theories in the area of functional food were not possible to find. Considering that the area is new this seems plausible; however, previous studies provided insight for substantive framework.

Denna uppsats är tänkt som en introduktion till ämnet humor i landskapsarkitektur - ett ämne som ännu inte diskuterats i nämnvärd utsträckning. Den riktar ett särskilt fokus mot humorteorin Benign violation theory och undersöker om teorin kan användas i landskapsarkitektur. Först introduceras de tre tidigaste humorteorierna för att ge en bild av tre huvudsakliga modeller som finns för att förklara humor. Därefter presenteras Benign violation theory och enkätundersökningen som prövar dess applicerbarhet på landskapsarkitektur. Undersökningens resultat verkar tyda på att bilder som stämmer överens med teorins villkor verkligen uppfattas som roliga, men det finns stora felmarginaler och det råder behov av fler undersökningar i ämnet..

The purpose of the study was to learn how social structures can enable accessibility, by asking persons with visual impairment about their experiences of accessibility in the public environment in the city of Stockholm. Eleven adults with visual impairments, living in the city of Stockholm, were interviewed using two separate focus groups. The study was carried out with the objective to allow for the participants to be involved in the research process. The resulting data was analyzed on the basis of Nancy Fraser?s theory on social justice, focusing on the conceptions; needs, politicised needs, redistribution, recognition and misrecognition.

This paper analyses what effect an application of a specific poststructural feminist theory has on the Swedish classification system SAB. The purpose is to study if it is possible to open up the current representation of gender towards a more multiple one. The study is both theoretical and empirical. The theoretical part include a short presentation of both classification theory and feminist theory. The study also presents the critic that poststructual feminists submit.

The Swedish ostrich production started about thirteen years ago and still there are no Swedish recommendations regarding ostriches? space requirements. The European Council give recommendations and the Swedish Board of Agriculture (SJV) has a proposal, but so far the producers follow Danish regulations regarding space requirements. The Swedish Animal Welfare Agency are about to set standards for the ostriches? space requirements, and therefore the Swedish ostrich producers, together with The Federation of Swedish Farmers (LRF) ask for a scientific background to these decisions. This thesis is a preliminary study at the prospect of a future experiment on which factors important for ostriches? space requirements and welfare will be examined more thouroughly.