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 purpose of this essay is to investigate how the Dakota conflict in 1862 affected the Swedish immigrants in Minnesota and how the collective memory was shaped in that particular group of people. To examine the contents of the collective memory this essay uses the theories of Halbwachs on collective memory as well as Orm Øverlands theories on creating an identity and ethnic memory in USA since the concepts of collective memory and the process of creating an identity is connected on a basic level. The essay compares the collective memory created by the Swedish-Americans with the collective memories of the Dakota Indians and finds indications that both ethnic groups have a highly traumatized memory of the conflict. However the difference between the two groups is that the Indians have both positive and negative memories of the conflict while the Swedish-Americans only have negative memories. Furthermore the essay finds that the fear of Indians that was present in the Swedish-American ethnic groups can be traced back to events of the Dakota Conflict.

This study focuses on nationalism in Central and Eastern Europe. Anchored in theories that this region historically has been characterized by a nationalism that is based on the ethnic group rather than on liberal or civic concepts, it is the purpose of this study to explore whether these theories still apply in recent times when the region has been liberalized, for example manifested in the entry to the European Union. The research question has been tested through analysis of the constitutions of a number of Central and Eastern European countries in order to investigate what type of nationalism that the states have codified in their basic political documents. The results show that some of the states give expression to the historical ethnic nationalism in their constitutions, which indicates that the theories still are relevant..

Teching aid in form of schoolbooks plays an importent role. The teacher uses schoolbooks as a tool in its tutoring. I have examined how and whether the pictures in the schoolbooks are presenting people and ethnic minorities biased and stereotypical. The material I have examined consisted of a series of schoolbooks (So-direkt 1-3, samhällskunskap av Bonnier 2003).To find out if that is the case I have used a theory by Stuart Hall, his theory is about people and how they are represented in different types of media, like pictures and text. I studied it by using the method of image analysis where I investigated and interpreted the denotation and konnontation of the pictures.

This thesis treats lending figures of literature on religion at libraries in Vårgårda and Lerum.Formulated hypotheses are: The use of literature on religion is higher at the library in Vårgårdathan at the one in Lerum; In Lerum the most literature on religion is used by highly educatedpeople; Ethnic groups and librarians have an influence on the stock.The Christian literature has other patterns than other literature regarding selection criteria,reviews and distribution. The conclusions are: The fact that there are many members ofChurch and Chapel in Vårgårda, does reflect the number of loans of literature on religion in apositive way; Education does not influence, but distance between school and library; Thelibrarians' interest and therefore knowledge regarding religious topics has an impact on theirtreatment of religious books, while ethnic groups do not effect stock and use in either Vårgårdaor Lerum..

Människor tenderar att attribuera framgångar till sig själva och misslyckanden till externa källor, fenomenet kallas för Self-serving bias. Hur individer attribuerar kan enligt forskning påverkas av bland annat graden av självkontroll samt självkänsla. Enligt forskning kan intentioner eller beteendemål aktiveras automatiskt och omedvetet av en utlösande signal, så kallad priming, och därmed aktivt guida en persons självreglering. Denna studie har genom ett experiment, med 56 högskolestudenter, undersökt om priming av självkontroll och självförtroende kan påverka hur en individ attribuerar vid framgång och misslyckande. Resultatet visade ingen signifikant skillnad mellan priminggrupperna.

Actor-observer bias är tendensen där människan som aktörer tillskriver sitt beteende till yttre omständigheter medan observatörer tenderar till att tillskriva aktörens beteende till personliga faktorer. Syftet med denna studie var att få en klarare bild av hur människor i sin roll som aktör eller observatör attribuerar ett riskabelt bilkörningsbeteende. Deltagarna bestod av 101 svenska studenter från en högskola i Mellansverige varav 77 stycken var kvinnor och 24 stycken var män. Deltagarna fick svara på en enkät angående actor-observer bias och riskfullt bilkörningsbeteende. Resultaten visade att andras beteende förklaras mer av personliga egenskaper än då personen själv kör riskfullt medan yttre omständigheter inte gav skillnad för vare sig andra eller en själv.

AbstractEssay in Political Science, D-level, spring 2010. ?Do the American mass media serve foreign policy interests? ? A scrutiny of two American newspapers? coverage of the coup d?état in Honduras in the summer of 2009?, Author: David Scott. Tutor: Anders Broman The bias of the American mass media has been widely discussed among scholars. Not only has this phenomenon caught the attention of political scientists, but also academics from other scientific fields.

The purpose of this essay was to find an understanding of what factors whichaffect refugee reception in two municipalities in the southern part of Sweden, themunicipality of Vellinge and the municipality of Landskrona. Three interviewswere made with three local politicians and these interviews were then analysedusing postcolonial theory. With the help of Matthew J. Gibney we identified sevenfactors which aided us in the analysis these were: Integration history, Ethnicaffinity, Determining who is a refugee, The wealth of the municipality, Thehousing market, The labour market and The action of other municipalities.We found that these factors were all useful in creating an understanding ofrefugee reception in the two municipalities. However they affected themunicipalities differently.

This study focuses on an analysis of three text books in English, Prime Time, Second Time, and Third Time, written for Swedish pupils between grade seven and nine. The main focus of the study is to investigate to what extent the books may be considered to follow the steering principles of the Swedish education system. The theoretical backbone of the essay is centred on the construction and maintenance of stereotypes, and is written from a social constructivist point of view. In this context, I also reason around power relations and norms in the Western society ? arguments which I, in the main analysis, apply to the books in question.

The right to non-discrimination is a fundamental part of human rights. Sweden has enacted legislation which prohibits employers from discriminating or harassing employees and job seekers. Swedish authorities also receive a substantial amount of complaints concerning ethnic discrimination in the workplace every year and there are volumes of research showing structural injustices related to discrimination. Despite these facts few employers have so far been found guilty of discrimination on ethnic grounds in Swedish courts.This thesis aims to shed lights on and analyse how the Swedish anti-discrimination legislation is utilised in the Swedish Labour Court regarding discrimination and harassment on ethnic grounds. On the basis that very few lawsuits brought on behalf of employees/job seekers have been successful it is hypothesized that there are problems either with the form of the legislation or the assessment of the court.

The purpose of this paper is to investigate segregation from an accommodation perspective. The essay questions how the residents of Ronna feel about their neighborhood and what they think of other people's views of their area. Our purpose is to conduct a qualitative study of whether or not individuals experience residential segregation in Ronna. The essay is based on qualitative interviews, which were conducted with five people who have lived in Ronna for at least five years and who define themselves as Assyrians/Syrians.To analyze our empirical data, we have used two theoretical perspectives. One by Westin and Elias & Scotson, which is the theory about social groups - established and outsiders.

After the fall of communism in Yugoslavia the ethnic resentment grew stronger and escalated in to interethnic civil conflict in 1992. After international intervention the General Framework Agreement for Peace (GFAP) installed peace in 1995. The treaty's aim was not only to establish peace but also to institute democracy in Bosnia. The OSCE were given the task to implement democracy within political institutions and civil society. This in a country with a lack of democratic experience and where great problems with ethnic antagonism still exists.By using democratization and transition theory this single case-study examines how democracy is implemented in Bosnia by the OSCE and clarifies difficulties that this democratization process is facing.

This is a study about residential segregation in Malmö. The aim is to highlight the segregation that is taking place in the city as a whole. I therefore focus on two residential areas in Malmö which are not often mentioned when speaking about segregation; Västra Innerstaden and Limhamn-Bunkeflo. I present different theories on housing segregation and discuss them in relation to these specific residential areas. I investigate how the socio-economic and ethnic characteristics of the inhabitants in these residential areas are connected to Malmö being a segregated city.

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).