The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Foreign aid is a very debated and controversial topic. The most recent studies have focused more on GDP growth and foreign aid correlation, however not much of the debate has focused on what kind of foreign aid should be given. The most common foreign aid is budget support, often a bilateral funds transfer between two countries. This kind of foreign aid can be both conditional and unconditional from the donors? perspective.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Aim: To examine director?s experiences of the process to implement smoke-free working hours and also their need of support to make it feasible in the municipality of Östhammar. Method: A qualitative interview study with a descriptive design was used. Semi-structured interviews were made with six directors who were selected from different levels, localities and administrations in the municipality of Östhammar. A qualitative content analysis was used to analyze the data.Results: Many positive aspects were pointed out regarding the implementation of smoke-free working hours.

The purpose of this study was to describe and analyses educators? experiences of reflective conversations in their teams and part of teams in relation to their work with pupils in need of special support. Ten educators representing ten different teams have been interviewed since all had experiences of working in teams and working with pupils in need of special support. Focus has been on the educators? experiences of the organisation, the effects of the reflections and the need to develop the reflective conversations in their teams and part of teams.

The society?s view of pupils with needs of special support in nine-year school has changed over time in Sweden. The teachers? views of the pupils have had an influence of how the special education process is designed. The aim with my paper is to make a comparative study of how special education teachers in rural schools and schools in Stockholm have designed their work with pupils with needs of special support.

AbstractDuring the last decade the public sector has been influenced by new ways of measuring performance and governing, taking inspiration from the private sector. The Swedish municipal community Vellinge has since 2004 adopted ?The Balanced Scorecard? by Kaplan & Norton, measuring not only the financial parts but also other, important factors. The adoption took place since the Swedish government applied new demands on county councils and municipal communities through ?God ekonomisk hushållning?.

 Abstract Study: Degree project in teacher education, Advanced level, 15hpUniversity of SkövdeTitle: A study on students' self-esteem Students' statements on the encouragement and support in a sixth gradeNumber of pages: 26 pagesAuthor: Marie Agapuu & Ingrid SvenssonTutor: Anna-Stina AhlrikDate: January 2009 Keywords: Self-esteem, encouragement, support  A good self-esteem of students will often coincide with good academic performance, but it has also shown that students do not have low self-esteem due to low academic performance. Students' self-esteem is both a complex topic and concepts. We want this study to draw attention and to discuss teachers' efforts to enhance students' self-esteem in school. Encouragement and support of the school adopted in the study contribute to strengthening students' self-esteem. The study examines whether and how nine pupils in a sixth class is that they get encouragement and support of / from their teachers in school subjects and in learning situations.

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

During the last decade millions of people have migrated to Europe. Parallel to this development, we see that many countries are becoming more hostile towards immigration. The success of radical right-wing parties (RHP) has been accredited to natives within the receiving countries turning to RHP to reduce their perceived threat from immigrants. Paradoxically, the RHP-support has also increased significantly among the immigrant population given the common assumption that immigrants are in solidarity with regards to shared experiences of immigration. In this dissertation, I argue for the importance of considering the increased RHP-support amongst immigrants, something that has been neglected in contemporary research.

IT is a natural part of the work today when it comes to projects. There are many aspects that are wholly or partly dependent on IT support actions to proceed efficiently. Although there is still situations where IT is deselected as a tool. The factors that make it look like this is not always included in the calculation, which resulted in the failure that could have been remedied with the right tools to solve the problems. The project form which today is increasingly common with all major groups involved enables IT tools' impact also becomes an increasingly provided they are used properly.

SammanfattningUndersökningen är riktad till dem som är intresserade av ett väldigt utmanande, nytt och framtidstänkande arbete med sörjande föräldrar. Ambitionen med studien har varit att få en fördjupad kunskap kring family support teamets arbete, roller och funktioner på ett barnhospice. Med hjälp av en kvalitativ metod har jag uppnått studiens syfte. I undersökningen har jag använt mig av frågeställningarna: Hur beskriver family support teamet sina arbetsuppgifter med obotligt sjuka barn och deras familjer? Samt vilket samarbete finns det mellan family support teamet och de övriga professionerna på Ty Hafan? Studieresultaten har jag relaterat till ett rollteoretiskt - samt organisationsteoretiskt perspektiv.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

ABSTRACT The persons whom the authorized nurse encounters in hospital wards and nursing homes are in great extent elderly persons. According to Wasserman (2000), about 30 to 40 percent among these, show signs of depression. To be aware of the signs of depression, and how an authorized nurse can support the patient is therefore of great value. The introduction to this study describes the symptoms of depression and how depression in elders is expressed. It also describes treatment possibilities and nursing aspects of concern. The aim of this study is to illustrate what possibilities the authorized nurse has to detect and to support the depressed elderly patient.