Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Syftet med examensarbetet har varit att studera kol i mindre vattendrag med hjälp av jämviktsmodellering i PHREEQC. Fokus har varit dynamik av löst icke organiskt kol (DIC) samt att förstå hur mycket koldioxid (CO2) som avges från mindre vattendrag och om den mängden har signifikant inverkan på den globala kolbalansen. Med hjälp av provtagen data från Krycklans avrinningsområde år 2003-2007 och 2009 har modellering av DIC och pCO2 utförts med målet att se förändring både över säsong och nedströms i ytvattensystemet. För att utvärdera modellen har tillhandahållen data över uppmätt pCO2 använts. Målet var att jämföra modellerade och tillhandahållna pCO2-värden för att se hur väl modellen kunde beskriva verkligheten och om den fungerade bättre för någon plats eller under vissa delar av året.

The main purpose of this thesis is to examine how the European Union through the Directorate- General (DG) of Education and Culture, are calling forth a constructed sense of European identity amongst the citizens of the Union.It is a discourse analysis, which can be described in twofold. Firstly, it is a mapping of the European discourse; i.e. how the European Union defines the identity it seeks to mobilise. Secondly, it examines whether or not there are similarities in the European discourse of identity and the traditional nation-building discourse of national identity.According to this thesis a European identity is articulated in cultural terms, whereby its members are said to share the same values and a common cultural heritage.To bring the people of Europe closer together and to deepen awareness of their "common" history, the European Union encourages all manner of meetings and exchange schemes between Europeans. Although its goal is to develop a feeling of belonging to a shared culture, the EU is also keen to preserve the specific aspects of Europe's many cultures.

Denna rapport redogör kompressorns beteende i en turboladdare för ett givet arbetsintervall. Med det ökande behovet av lösningar till att sänka koldioxidutsläppen så har turboladdaren fått fler och nya användningsområden. Från att till en början vara en produkt som används för att öka motoreffekten så bidrar turboladdaren idag till att minska motorerna med bibehållen effekt och på sätt minimera utsläpp av exempelvis koldioxid.Surge är ett kritiskt tillstånd för turboladdaren som bör undvikas då det oscillerande trycket som uppstår vid surge kan leda till att turboladdaren och motorn skadas. Hur surge-tillståndet förekommer och dess negativa inverkan på turboladdaren beskrivs i denna rapport.Utförandet av arbetet har skett med hjälp av KTH CICERO strömningslabb som drivs av Competence Center for Gas Exchange (CCGEx) som är ett samarbete mellan KTH och näringslivet, strömningslabbet är byggt för att kunna analysera turboladdaren (Garrett GT1752). I denna rapport används strömningslabbet för att få en bättre uppfattning om vad som händer med kompressorn när den arbetar i surge.

SyfteSnusandet har ökat de senaste åren, särskilt bland kvinnor och yngre personer och till flera samhällsgrupper. Rökning har under många år genomgått rigorös forskning och därigenom bevisats vara förenat med ohälsa. Däremot är forskning på snusanvändandets hälsoeffekter eftersatt. En fysiologisk effekt som föreslagits av långvarigt snusande är påverkan på balans (posturalt svaj). Uppsatsens huvudsyfte är att undersöka effekten på balans av ett långvarigt (sex veckor) uppehåll från snus i en grupp av dagligsnusare. MetodI studien genomförde dagligbrukare av snus (n=13) tester av posturalt svaj före och efter sex veckors uppehåll från snus.

Slopes in fine till soils are exposed to surface erosion due to rainfall, snowmelt and upland water sources. Large areas of road slopes are therefore covered for surface erosion protection. Preventive methods like ditches and trenches are also being used. Silt tills are particularly troublesome since the water can bring the soil into suspension and cause mudslides. Different methods for erosion protection have been studied in this work, with the emphasis placed on rockfill covering. The need for and the dimensioning of this type of covering has been examined in literature and field studies.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

The purpose of this master´s thesis is to examine how the cultural exchange function of Swedish libraries may be perceived on their websites. A further intention is to examine how the library websites are used at the present. Two quantitative web-based surveys have been sent out to a great number of Swedish public libraries. The first survey was directed to the webmasters of the libraries, in order to review the different services offered by the Swedish library websites of today. The second survey was conducted with library directors, in order to visualise what services they consider ought to be present on their own library website.

This thesis seeks to explain the effect of private equity ownership on the amount of invest- ments made in a company. We use three capital expenditure based key ratios to determine if there is a tendency for private equity owned firms to invest more or less than comparable companies. Our dataset involve 27 Swedish buyout companies that were sold by a private equity fund between 2001 and 2009. Each buyout is assigned a peer group of two firms in similar size and in the same industry. Firstly, we compare the key ratios to determine potential differences in the level of investment.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

On social media, girls create digital spaces where a distinctive spiritual culture emerges. This spiritual culture is therapeutic in nature, consisting of therapeutic compositions and happiness-generating templates that contribute to the girls' respectability by allowing them to take responsibility through their intuitive knowledge. The purpose of this study is to investigate how the pursuit of respectability is manifested in these digital spaces by examining spiritual expressions and exploring how participation in therapeutic culture online serves the attainment of respectability. The study employs a participatory netnographic method, focusing on observations of LIVE broadcasts on TikTok. In these broadcasts, girls engage in various spiritual practices within a shared digital sphere. The observations are analyzed through the theoretical frameworks of Beverley Skeggs' concept of respectability and theories related to therapeutic culture, including happiness culture and therapeutic assemblage. The findings reveal that both the girls hosting the LIVE broadcasts and those participating by commenting collaboratively create a digital culture through the exchange of advice.

Purpose: The purpose of this study is to examine whether hedge funds generate higher risk-adjusted returns than traditional managed funds in Sweden.Methodology: This study was based on quantitative data about the funds historical returns. The funds historical returns were taken from the database Morningstar and the risk-free rate from the Swedish central bank. Random samples of 36 funds have been divided into three portfolios in the form of a hedge fund portfolio, stock portfolio and mix fund portfolio.Result & Conclusion: The study concluded that the stock portfolio has shown the highest average yield for the study period where all portfolios below market index. Hedge fund portfolio has achieved the highest risk-adjusted return calculated by the portfolios Sharpe Ratio. Of all hedge strategies, arbitrage had the highest average return and risk-adjusted returns..

The ambition with this study is to look into and create an understanding for how an intranet can work as a support system in work processes in capacity as a source of knowledge. We want to enhance the understanding for which kind of knowledge that can be coded in and transmitted by an intranet, and which that is lost in this process. We also want to clarify what it takes to get this knowledge, in collaboration with the intranet, to support the work in an organization. It is a qualitative case study at a Swedish bank. It consisted of semi standardized, half structured interviews with five people in one of the bank?s local offices.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

The focus of our study was to examine personal assistants and group home assistants experiences of stress at work, how they cope with stress and how it affects the relationship with the care recipient. The study is made out of a qualitative frame and based on interviews with two personal assistants and four group home assistants. Our theoretical perspectives consist of Aaron Antonovsky?s SOC theory, Richard Lazarus theory about coping and also sociologist Johan Asplund?s theory about social interaction. The result indicates that the experiences of stress are individual and varied among the participants while the presence of stress at work is a shared apprehension.