Bakgrund och problem: Efter införandet av IFRS 2005 har redovisning av goodwill visat sig vara ett problematiskt område rörande redovisning av förvärv och nedskrivningar. Studier har visat kopplingar till att tillsynen har inverkan på nedskrivningar. Den svenska tillsynen som sköts av börserna har kritiserats av både börsens övervakningschef såväl som av Föreningen för god sed på värdepappersmarknaden. Studier har visat att ett starkt tillsynsorgan bidrar till en jämnare tillämpning av IFRS.Syfte: Syftet med uppsatsen är att nå klarhet i hur den svenska redovisningstillsynen uppfattas av Large Cap-bolag i Sverige och hur tillsynen påverkar bolagens redovisning av goodwill.Avgränsningar: Studien har avgränsats till svenska börsnoterade bolag på Large Cap-listan som redovisar goodwill.Metod: Primärdatan är insamlad genom kvalitativa semi-strukturerade intervjuer med alla respondenter förutom med en person som intervjuades via ett mejlformulär. Primärdatan har sedan indelats i kategorier och analyserats med hjälp av tidigare studier inom området.Resultat och slutsatser: Uppfattningen av redovisningstillsynen hos de tillfrågade respondenterna är att tillsynen är bristfällig i sättet granskningen utförs.

Inspections within the building industry are surrounded by a rigorous set of rules presented in AB 04 and ABT 94. There are several types of inspections but the final inspection has the biggest legal implications and is important in many aspects, since it?s the one that ends the contract time for the contract i.e. when the contract is passed on from contractor to the client. It is also a confirmation on how the contract has been carried out and that the potential guarantee times after the contract will start to apply. The objective of the following report is to find out what different types of inspections there are as well as a legal understanding about what happens before, during and above all after the final inspection.

Discussions about the democratic deficit of the European Union have gotten more intense and the criticism usually points towards a great gap between the citizens and the EU politics. In this study the political communication policy is being put under the scope to investigate to what extent the policy is designed to counter the democratic deficit, supported by the theory of deliberative democracy. The analysis examines three aspects of the deficit ? decentralization, participation and the distribution of information ? and makes research into the communicative measures that have been implemented. The importance for EU to make deliberation possible is stressed throughout the essay and in the conclusion I argue that improvements still need to be made.  .

In this essay the morphing of the interstate relations in the post-World War II Western Europe is taken in to consideration in discussing how these relations were stabilized and consolidated through community cooperation to achieve a state of stable peace. It concludes that the early 1900's of Western Europe comes close to being conditioned by Herz's security dilemma and then continues to analyze the development from this state to one of stable peace. In this analysis pivotal features of the ECSC, EEC and the EC are being scrutinized through the use of Boulding's Stable Peace theory and developments of the very same, in separate case studies, in order to account for the Communities? influence on the peace process.In doing this, conclusions are drawn that external pressures can be very effective in creating an incentive to move beyond an initial state of conflicting self-images and that a stabilizing process has got to provide a long term solution in order to sustain a trustful relationship. In order to provide this long term solution the community cooperations suggests that locking in through institutionalization, harmonization, and the creation of a state of irrevocable interdependence are highly effective..

This study has the purpose of looking at the current and future position of record labels from a context involving the technological developments, while the opportunities for the artists are changing. As the actors inside them music industry find themselves in an ever changing climate where traditional supply chains are threatened by new technology, the record labels need to change the way they work in order to maintain their existence in the music industry. The study has been conducted by interviewing a number of people involved in the music industry, by using a qualitative method approach. The conclusion of the study shows that the traditional way of doing business by treating music as a product that makes revenue is gone. Instead the labels have to take on new roles formerly run by third parties in order to survive and be profitable, especially since artists can now in control of activities that used to be controlled by the record label..

This study has the purpose of looking at the current and future position of record labels from a context involving the technological developments, while the opportunities for the artists are changing. As the actors inside them music industry find themselves in an ever changing climate where traditional supply chains are threatened by new technology, the record labels need to change the way they work in order to maintain their existence in the music industry. The study has been conducted by interviewing a number of people involved in the music industry, by using a qualitative method approach. The conclusion of the study shows that the traditional way of doing business by treating music as a product that makes revenue is gone. Instead the labels have to take on new roles formerly run by third parties in order to survive and be profitable, especially since artists can now in control of activities that used to be controlled by the record label..

The economic development and competitiveness in Europe is heavily dependent on an efficient transport system. Movement of goods and people is essential for a competitive industry and successful trade. As a result of an intensified transport business, consumption of fossil fuels has increased dramatically. As a consequence, there are increased emissions of dangerous greenhouse gases. Transports are often mentioned as an area with high impact on the environment.

The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.

The aim of this thesis is to analyze the academic discipline translation studies; the analysis centers upon bibliometric aspects, and is carried out chiefly by means of quantitative methods, enabled by the databases Web of Science and Scopus as well as by the corpus-linguistic software Wordsmith; however, this quantitative focus is complemented by auxiliary qualitative means of investigation, i.e. a discourse-analytically oriented study of a corpus of domain-endemic reviews.A number of core journals are analyzed in order to show what and whom are cited in translation studies, and, furthermore, what adjacent domains hold sway over it; attention is also given to influential authors, regions and languages operating within the domain. It is shown that the domain under scrutiny is quite differentiated, even fragmentary; the term pluricentric is used to describe this tendency towards sprawling. No superior authors (in terms of publication frequency) emerge, which arouses the suspicion that the domain may be conditioned by a hierarchical divide between journals and monographs. Furthermore, it is clear that translation studies is a eurocentric domain: European languages dominate.

In the year of 2001 the largest known cartel in Swedish history wasexposed to the public and brought to justice. Eight years later, afterseveral trials, the so-called Asphalt Cartel was finally found guilty bythe Swedish Market Court for having been cooperating illegally anddistorting prices.The overall purpose of this paper is to study how the cartel wasmanaged in order to be sustained over time. By applying actornetworktheory I examine what kind of heterogeneous materials thatwere combined for purpose of creating the cartel and how in practicethey were held together.In order to understand how the cartel was sustained I also include ananalysis on why it suddenly fell apart in 2001. However, my studyshows that through the years the cartel repeatedly experiencedcrisis, and therefore constantly fell apart and was recreated throughprocesses of negotiation..

Our employer, Gaddad, is a tattoo and piercing community that was created in 2006 with the basic idea to make it easier for people to get in touch with the tattoo artists and piercers from all over Sweden. With the homepage?s popularity at 2009 they decided to expand with the news page Inkzine. 2011 they contacted us with a plan to expand the homepage to Europe and then merge their two sites under the name Inkzine.The goal of this project was to create design suggestions for Gaddad / Inkzine that both the administration and the current users liked and would consider implementing on the website. In order to evaluate the current design and our suggestions we decided to use two questionnaires .

In order to stay competitive and to be the first choice for customers in a world driven by a high level of competitive advantage, it is important for companies to stay ahead of the competition by conducting thorough market research. Even if this tends to be the case, many products still fail when reaching the market, leaving companies with great losses. The reason for this could be that the development of existing research methods has stagnated, or that they simply lack the ability to find the true answer as to what intentions underlie consumer?s decision making when shopping. Many believe that a new method is desired in order to get a better picture of what customers really think.

Interest in the implementation of AGV-systems (Automated Guided Vehicle) has in recent decades increased. The reason is that it allows companies to perform reliably and secure internal transport while reducing the need of personnel. It is one of todays most advanced and complex material handling system that can independently make their own decisions regarding flow paths and traffic control. An AGV-system consists of transport units carrying cargo from point A to point B, and communicates using a computer.The purpose of this study is to develop a model on how to proceed in order to design an AGV system in heavy industry. The model is tested by a case study of a company in the metal industry to determine if the model works and gives the correct result.

The purpose of this thesis is to examine the Swedish Plymouth brethren?s relation to contemporary technology. What types of technology are considered acceptable and where do they draw the line? Due to the brethren?s separation from the parts of the world they believe leads people away from God, such as the entertainment industry, immoralities etc., they reject use of television and radio. These two are viewed as uncontrolled types of technology since the user does not have control of its contents.

Harmonics are a well-known problem that has to be dealt with in the design of thegenerator. Internationally accepted standards limits the amount of harmonics allowedin the no-load voltage. These limits can be difficult to fulfill with integral slot winding,where the number of slots per pole and phase is an integer. The presence of thedamper winding often makes the problem with harmonics even worse and harmonicswith frequencies of order 6q±1 arise with significant amplitude. How the damperwinding is designed affect the content of harmonics in the no-load voltage and the aimwith these ? has been to investigate in which extent design of the damper windingaffects the contents of harmonics.Simulations with the 2-D finite element method have showed that if the damper barsis centered in the pole shoe, the amplitude of the harmonics of order 6q±1dependsboth on the ratio between the stator slot pitch and damper bars slot pitch and if thedamper bars are connected between the poles or not.If the damper bars is displaced with ¼ stator slot pitch alternately, the amplitude ofthe harmonics of order 6q±1 is reduced and the influence of the ratio between thestator slot pitch and the damper bars slot pitch will vanish.