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.

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..

The aim of this essay is to examine how important marketing and networking is for the meeting industry in Stockholm. The meeting industry is one of the most profitable areas of the tourism industry today and a major contributor to economic growth in Sweden. The meeting industry has grown rapidly in Sweden and Stockholm has during the last five years been one of the ten most popular congress cities in the world. This has resulted in that the city has become a strong competitor to other European cities.Stockholm International fairs are for example the largest trade fair organizer in Scandinavia and Stockholm Waterfront Congress Centre is the new arena of opportunity.However the marketing and a broad network is necessary for meeting facilities if their aim is to be successful. Marketing contributes to the meeting facilities establishment and makes it well known for the potential market, while the collaborations and relationships is important for facilitating their work.

The main purpose of this thesis is to analyse the possibilities and problems facing a privatised work injury insurance. This discussion includes the element of premium differentiation. Todays´ Swedish social insurance system is ineffectively formed. The costs have dramatically increased during the 1990´s. The Swedish government is now looking for ways to improve the efficiency of the system.

The European Union has faced lots of criticisms over the last couple of years when it comes to how refugees are treated in Europe. The Lisbon Treaty states in Article 2 that the European Union is founded on respect for human freedom, dignity and equality. Values such as democracy, rule of law, respect for human rights and that the rights of persons belonging to minorities should be respected are also something that the Union should be based on. How is it then that the Roma people, which are Europe's largest minority, are being persecuted all over Europe, that they get deported and have their camps destroyed? Why are refugees from North Africa being sent back before they even have a chance to seek asylum?  In this essay I have examined how the EU are treating refugees and tried to distinguish if there are any differences in how they treat internal and external refugees.

The aim of the study was to examine experiences and attitudes to dental hygienist treatment in a group of patients by using the assessment tools Corah Dental Anxiety Scale (DAS) and Dental Hygienist Beliefs Survey (DHBS) at the dental hygienist clinic, the university of Kristianstad. Another aim of the study was to test the reliability of the assessment tools. Methods: Fifteen respondents answered the two questionnaires at two different occasions before dental hygienist treatment. The results showed that nine respondents reported that they are absolutely calm when their dental hygienist is going to remove tartar, while six are a little bit worried or tensed. The categories ethics, communication, trust and control in DHBS had a positive agreement (mean value 1.1 and 1.2).

This study investigates how the concept of Social Responsible Investment (SRI) can be applied to futures trading. More specifically, this study examines the possibility of creating a SRI-product for an investor, active in futures investments within commodities, energies and stock indices, and the content of such a product is suggested. We conducted a qualitative study, based on a number of interviews. The study suggests that investments in futures of specific assets are to be equated with investments directly in the underlying assets from a SRI point of view. Therefore, we analyzed the underlying assets of futures traded commodities, energies and stock indices, and used social screening, together with specific screening criteria, for the analysis.

This essay is about two Swedish folk musicians, Anders Rosén and Leif Stinnerbom, who have been playing two important rolls in the developing process of Swedish folk music, on their separate ways. The main part of this work is focused on the era called ?The Folk Music Vogue?, which was the era when my informants were in the limelight on the Swedish fiddler scene of the 70s.Our music culture is constantly lying under the change of progress and I find it interesting to reflect how these kinds of changes are affecting the role of the musician.In this essay I am reflecting on the different perspectives of the musicianship according to my informants and how they both are referring to their role as musicians. The purpose is further on to see how they have been relating to the change of progress on the field of the Swedish folk music during the 70s and up to this date. Throughout interviews with the informants I am analyzing their personal relationship to their life as folk musicians.

This essay is about two Swedish folk musicians, Anders Rosén and Leif Stinnerbom, who have been playing two important rolls in the developing process of Swedish folk music, on their separate ways. The main part of this work is focused on the era called ?The Folk Music Vogue?, which was the era when my informants were in the limelight on the Swedish fiddler scene of the 70s.Our music culture is constantly lying under the change of progress and I find it interesting to reflect how these kinds of changes are affecting the role of the musician.In this essay I am reflecting on the different perspectives of the musicianship according to my informants and how they both are referring to their role as musicians. The purpose is further on to see how they have been relating to the change of progress on the field of the Swedish folk music during the 70s and up to this date. Throughout interviews with the informants I am analyzing their personal relationship to their life as folk musicians.

Bakgrund: I Sverige är kärnfamiljen än så länge den vanligaste familjeformen men det blir allt vanligare med separationer och därmed bildas nya familjekonstellationer. Familjer bryter upp och nya par flyttar samman. Hur påverkar de nya strukturerna barnen?I samtal med pedagoger i verksamheten har det kommit till vår kännedom att ämnet skilsmässa är ?tabubelagt?. Pedagogerna vet inte riktigt hur man ska närma sig problemet, personalen vill vara ett stöd men är rädd för att ?lägga sig i?.Syfte: Studiens syfte är att undersöka hur pedagoger anser att barn, vars föräldrar skilt sig, borde bemötas samt att se om det finns någon skillnad i synen på bemötandet, pedagogkategorier emellan.Metod: För att uppnå syftet har vi valt att göra en kvantitativ enkätundersökning med 13 påståenden med fasta svarsalternativ, varav sju stycken redovisas i uppsatsen, samt en öppen fråga.Resultat: Vi har kommit fram till att pedagogerna anser att det är viktigt att föräldrarna meddelar om att de ska separera för att enklare kunna anpassa elevens individuella planering.

In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.

The purpose of this essay has been to investigate if the national test results, in the subject of Swedish B at upper secondary school, are affecting a student?s final grade in varied degree among different teachers. The purpose has also been to investigate if the assessment of these tests is equivalent among different teachers. This particular investigation showed that there are big differences between how teachers grade, in relation to achieved results on the national test. According to the Swedish National Agency for Education, the teacher should take all performance information available into consideration for each particular student.

The novel American Psycho was first published in 1991. It recieved harsh criticism and was viewed as a work of heterosexism, misogyny and pointless violence. Despite the criticism, the protagonist, a wealthy serial killer yuppie namned Patrick Bateman, fascinated the readers. He hides his monstrosity behind a façade of heteronormativity, but this essay shows that the norms in American Psycho are fragile. Batemans relationships are shallow, his identity is constructed out of traditional masculinitynorms and even though he?s homophobic there?s a homoerotic undertone in the text, as well as gothic patterns that give the novel a fair amount of queerness too.

The purpose of this thesis is to study how swedishness is constructed and narrated in two Swedish documentary series that picture the Swedish participation in the international ISAF mission in Afghanistan. The main focus lies on how the Swedish soldier as such is portrayed, on which values, characteristics and qualities that they are said to embody and how these are linked to notions of swedishness, particularly the strong historical narrative, formed during the second half of the twentieth century, that defines Sweden as a peaceful, neutral and humanitarian state, with peaceful, enlightened and democratically minded citizens. Theoretically it draws on the concept of metanarrative to explain how ideas of shared national origin translates in to a broad organizing discourse, that defines, interprets and communicates notions of what it means to be a Swede and what is needed to make claims on swedishness. Another concept, that of national bodyscape, is also used to further define and explain how ideas of nationality are embodied and take the form of specific characteristics and  personal qualities. The meaning-making in these two series makes use of the above mentioned definition of swedishness as defined by humanitarian concerns, democratic ideals and moral superiority to construct an image of the Swedish soldiers as on the one hand soft, humanitarians, who are needed in Afghanistan because of their especially strong sense of justice and moral, and, on the other, as tough soldiers, who are able to participate in every aspect of the war as fighters.

This essay is about two Swedish folk musicians, Anders Rosén and Leif Stinnerbom, who have been playing two important rolls in the developing process of Swedish folk music, on their separate ways. The main part of this work is focused on the era called ?The Folk Music Vogue?, which was the era when my informants were in the limelight on the Swedish fiddler scene of the 70s.Our music culture is constantly lying under the change of progress and I find it interesting to reflect how these kinds of changes are affecting the role of the musician.In this essay I am reflecting on the different perspectives of the musicianship according to my informants and how they both are referring to their role as musicians. The purpose is further on to see how they have been relating to the change of progress on the field of the Swedish folk music during the 70s and up to this date. Throughout interviews with the informants I am analyzing their personal relationship to their life as folk musicians.