The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

The purpose of this bachelor thesis is to examine posts on bookblogs about the book, Cirkeln by Mats Strandberg and Sara Bergmark Elfgren and see how it has distributed amongst readers through social media and reader response. We want through this examine whether bookblogs have a place in the literary society, and in such cases, how this may take place. The Swedish Online bookshops Adlibris and Bokus is being used to find the blogposts to be examined in this thesis. The analysis is being implemented using content analysis and constructed encoding schemes. Interdisciplinary topics, like LIS and sociology of literature may have similar points of contact, which we want to highlight with this thesis.

Our aim with this study is to investigate whether or not Utbildningsradions - which is a public broadcasting agency - educational programmes reproduce the existing gender patterns of the female and male genders. We have chosen to analyse two educational programmes, Home Farm Twins and Rena rama forntiden.We use a social constructionist theory regarding the construction and reproduction of gender and the method we have chosen to use is a qualitative content analysis to study the educational programmes.Our conclusion is that in the case of Home Farm Twins, it reproduces the current stereotypes that exist in society. Rena rama forntiden on the other hand does not, the program has got a clear gender perspective in regards to its content. Though it can be said that in some ways it does not reflect upon the gender patterns that exist in society today, to a satisfactionary extent.Utbildningsradion does not achieve its policy concerning Home Farm Twins, but on the other hand it shows that in the case of Rena rama forntiden they do own up to the standards regarding cultural diversity and creative aim..

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

This Masters thesis aims at presenting a picture of, and critically examining, the Swedish debate concerning the public library and the future by way of 21 articles in three library periodicals. The questions examined are: -What are the views concerning the future public library in Swedish library press? -What characterizes the debate and why? Theories on political institutions and information society are used and the method is hermeneutic, a type of idea-analysis. The first step in the analysis consists of a categorized presentation of the material. The themes concern the form and content of the library as well as competence and hopes/fears.

The purpose of this media scientific study is to contribute to a better understanding about how blind people?s empowerment and participation may affect their role in the digital society.Earlier international studies in this area have shown that blind people not only need more knowledge then the seeing population about the computer, but also about the technology behind their tools for using Internet. The results from these studies have also shown that Internet increases the blind people?s independents and that those who use Internet feel more involved in the society.A qualitative method was chosen to study the three most common categories from the earlier studies: knowledge of technology, empowerment and participation. Are there differences in the results compared to our study in Sweden 2014?Interviews with eight blind, experienced computer users have shown that knowledge of technology is essential for their use of Internet and that the Internet increases their empowerment and their participation.

This paper aims to examine how and to what extent, a transition of Sweden according to the principles of Omställning Sverige (Transition towns Sweden), have the potential to contribute to a society with increased happiness.The paper is based on a qualitative textual analysis of the key texts in the Swedish Transition towns movement, Omställning Sverige. In the first part of the study the most important transition principles of Omställning Sverige were identified. Four key principles emerged: An altered view of economics, a spiritual change, a stronger local community and increased awareness. These transition principles were then analyzed through the lens of the scientific fields position on happiness, followed by a summarizing conclusion.The altered view of economics which Omställning Sverige advocates, where sustainability and quality of life are priorities over economic growth, is even necessary to secure our basic physiological needs. Such an economy has also improved conditions for economic stability, high employment and higher efficiency in the sense of happiness promoted in relationship to how many natural resources are used.

Syftet med undersökningen är att ta reda på hur homosexuella föräldrar upplever sin tillvaro i ett heteronormativt samhälle samt hur de ser på skolans bemötande av dem och deras barn..

This is a study about children?s welfare and the Child Care Board way of working in Malmö city. We decided to make this a narrative and document analyses where the main focus have been the interactions between human beings, which means everything from the interaction between parents and child as well as the interaction between families and society.We wanted to investigate any possible alterations within the working system between 1931?1940. Our analysis showed that there hasn?t been a big change with the Swedish legislation.

The aim of this study was to identify and analyze the dominating discourse in the preliminary work of the Sex Purchase Act. In order to achieve the aim of this study we selected preliminary work of the Sex Purchase Act that was produced between 1977 and 1999. The selection is based on the fact that prostitution began to be recognized as a social problem and a gender equality issue between men and women in society. The ongoing debate during the chosen years resulted in the Sex Purchase Act, which was passed in 1999. By using discourse analysis as a methodological and theoretical approach, we have empirically studied and theoretically analyzed the dominating discourse in the preliminary work of the Sex Purchase Act.

The use of technology in today's society is frequent and often necessary, but how, when and where are we supposed to learn how to use it? And if it is such a big and important part of our society, then why don?t teachers get more training in how to use the technology? The purpose of this paper is to examine whether teachers attitudes to technology affects their use of technology in their teaching. In school technology can be a complementary to other material, if teachers have the necessary skills to use technology in a pedagogical way. I have chosen to do a qualitative study in form of interviews and observations at a school outside of Stockholm. The results show that both school and teachers must want to work with technology if anyone will be getting something out of it.

AbstractThis thesis discusses and analyses a 19th century female author's vanishing from history. The study investigates social relationships as figured and described in the epistolary form, based on letters between the author herself and different members of her family. It also tries to identify the author's position and situation in her time and society according to important themes and motifs in her novels. The main purpose is not to reconstruct history, but rather to show the many complex histories that can also be described, apart from the simplified and generalized one. The aim of this study is to, from a post-structuralist perspective, analyze the position of author Marianne Lundegård-Hagberg, and her role as a performative, discursive person that history forgot..

The purpose of this thesis is to examine the debate in library journals and in official reports on the subject of library education in Sweden. We focus on two periods: the period just before the year 1972 ? when the library education was transformed into being occupationally-oriented and the period just before the year 1993, when the library education was transformed into being ?academised?. This Master?s thesis shows that the debate and the arguments among initiated people in the library world have had some impact on how the library education was transformed later on.

This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.

This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.