Den 1 januari 2005 trÀdde IASB: s redovisningsstandarder i kraft. Dessa standarder skall tillÀmpas av alla svenska börsnoterade koncerner. En stor förÀndring, i förhÄllande till svensk redovisningspraxis, som dessa regler förde med sig var vÀrderingen och redovisningen av goodwill. Tidigare ansÄgs goodwill som en restpost som inte behövde motiveras i nÄgon större utstrÀckning. IASB har sett till att skapa en mer konkret syn pÄ goodwillvÀrdet.

Since a couple of decades the community of Jönköping has worked out an urban vision of how the city should be appropriated expanded. The prospect extends to around year 2040 and deals with the area south of lake Munksjön in Jönköping, Sweden. Today there is a proposal of how this would look like and what main public functions that should be located there. One issue in the so-called urban vision 2.0 indicates a congressional building. This report describes how such an object can be designed according to the urban vision conditions.The work is focused on three main themes;* Architectural concept and a modern form of expression.* A functional attractive congress building in a new planned town centre.* General concept of a realistic structure system that meet the spatial and architectural possibilities.Various concepts in the meeting industry and in the architecture field are identified in order to understand the concepts and ideas with todayŽs congress buildings.

In this Bachelor thesis, we examine how the work of the librarian has changed over the past three decades. The research questions focus on the changes in librariansÂŽ roles and working tasks regarding factors like technique, meetings between librarians and visitors and also how to give service to visitors.We have conducted interviews with librarians at university libraries as well as public libraries. In all, there were four interviews. We have also compared the two types of libraries.We have looked closely at these factors: the tasks of the librarians, the skills needed, how the library has been used as a democratic arena, and what kinds of meetings there are among librarians and users of the library. From these themes we have created interview questions, and our analysis is structured according to the themes.We have worked from a theory on different kinds of identities within the profession.

The purpose with this final assignment is to find out how the old and the new regulations about Goodwill affect the Swedish companies, how their results and value of Goodwill changed since the regulation from IFRS took place. We will attempt to find out if the companies are better of with a yearly write-off or an impairment test every year to see if a write-down is necessary..

In a work environment where employees can be thrown into all sorts of situations and where anything can happen, it requires that they have good knowledge about what they do and constantly strive to improve their skills. The purpose of this paper is to study how professional police officers perceive learning in their work. Essay authors would like to find out how the police officers experience their formal learning, informal learning and police education. This is by research what the police officers learn through various forms of education and what they learn by practicing their profession. Previous research dealing with the subject and relevant theories are discussed and processed.

Background:Due to a more open climate in society for homosexual people several lesbian couples have given birth to children in their relations. Research has shown no differences between children in lesbian families and children in heterosexual families considering mental and social health. International research has also shown that lesbian parents often have bad experiences from meetings with healthcare providers.Theaim of this study was to describe lesbian child families/familyplannings and the lesbian parents experiences and expectations of the healthcare.Themethod for the study was qualitative interview with 9 lesbian parents. The data was analysed by the queer theory heteronormative concept.Theresults of the research was that lesbian families considered themselves as a nuclear family and at the same time distanced themselves from the nuclear family concept. The findings showed that lesbian couples are involved in a very long process when they try to become parents.

Deliberative democracy theory holds that democracy is about active partaking on formal and informal arenas in the public sphere where fairly equal citizens can obtain knowledge, discuss, evaluate and affect the political agenda before decisions are made.In line with the deliberative vision of online deliberation social media such as Facebook, Youtube, Twitter and Twingly offer such formal and informal arenas where people can obtain knowledge and interact with other people, and politicians.The Swedish EU-Presidency was the first EU-presidency to make use of social media and it was the first time the Swedish Government Offices used other social media than email and chat features.This thesis will examine the Swedish EU-Presidency?s ambitions of using social media as well as the actual use of social media on the Swedish EU-Presidency website in the light of deliberative democracy theory.The aim of this thesis is, through a case study, to analyze the Swedish EU-Presidency?s use of social media in the light of deliberative democracy theory..

Inför Är 2005 infördes nya regler för hur goodwill i företag ska hanteras. Detta stÀller nya krav pÄ hur företag ska hantera goodwill, men detta innebÀr ocksÄ nya problem och gransknings-möjligheter för en revisor. Uppsatsen syftar till att lyfta fram svÄrigheterna för en revisor nÀr denne ska granska ett av företagets gjorda impairment -test av goodwill och vilka medel som den har till sitt förfogande för att genomför granskningen. Studien grundar sig pÄ intervjuer med revisorer och branschorganisationer. En revisor Àr styrd av lagar och redovisningsprinci-per nÀr denne ska granska ett företag men revisorn Àr ocksÄ beroende av den information som kommer ifrÄn företaget.

AbstractHudiksvalls coordinating model - a model to make cooperation easierCamilla Andersson and Åsa GradinThe purpose of this study was to examine the experience each one of the administrators have of their own new model in Hudiksvall to make cooperation easier for the three different administrations in Hudiksvalls municipality. The study will focus on the administrators experiences of Hudiksvalls coordinating design. Questions of the study were: How is the influence of the model on the rules? How is the influence of the model on expectations and parts? What kind of influence did the model have on the responsibility distribution? What kind of influence has the model on the responsibilities at the transfer of costs? To answer the questions of the study we applied a qualitative method, it was made through a standardization interview guide and open questions, with six of the dealing officers who works with the model. Some of the results wich can be discern are by an economic character, andfor the clients that they won`t be passed around the administrations in the community, they get the right help, quick and safe.Key words: cooperation, coordination..

Background:Due to a more open climate in society for homosexual people several lesbian couples have given birth to children in their relations. Research has shown no differences between children in lesbian families and children in heterosexual families considering mental and social health. International research has also shown that lesbian parents often have bad experiences from meetings with healthcare providers.Theaim of this study was to describe lesbian child families/familyplannings and the lesbian parents experiences and expectations of the healthcare.Themethod for the study was qualitative interview with 9 lesbian parents. The data was analysed by the queer theory heteronormative concept.Theresults of the research was that lesbian families considered themselves as a nuclear family and at the same time distanced themselves from the nuclear family concept. The findings showed that lesbian couples are involved in a very long process when they try to become parents.

This thesis is about practising on a different level to get an insight to what techniques might work for me as a double bass player. It is about discovering how to use your brain into playing at your best level. I practised both talking and singing to myself and read a lot about thinking and hearing not only the music but every note before playing. The thesis idea came from not having a technique that worked for me while practising alone. I wondered why it is such a difference between what we do at the lessons and what I do when practising by myself..

The aim of this essay is to find out how different factors influence the occupational role in a rehabilitation garden. The study is based on two qualitative interviews with and shadowing of the gardeners in the rehabilitation gardens of Alnarp and Gröna Rehab in Gothenburg. The result shows that the main factors that influence the occupational role is the gardener?s background, the garden/place, the participants, the team and the possibilities for development. The occupational role appears to consist of several different roles; the team-worker, the activity and project manager, the source of inspiration, the educationalist, the informer, the therapist and the fellow human being.

The aim of this thesis is to examine the theoretical developments on social entrepreneurship. Our purpose is to create a better understanding of the phenomenon leading to new insights. We have categorized the knowledge of the concept into social economy, social ownership, social innovation and social missions. Drawing from our theoretical review we have chosen four empirical illustrations, Grameen Bank, Wikipedia, Basta Arbetskooperativ, Jörn HÀlsogemenskap, and we have shown how these fit into the general description of the social entrepreneur. With help of our illustrations we show that it is complicated to pin point the core of social entrepreneurship as they each have separate structures, innovations, social missions and operate close to different sectors.

BackgroundOur main goal in the clinic is to offer rehabilitation for individuals with hearing losses. The outcome of audiological rehabilitation shall be evaluated in line with the HSL (Swedish health law 2008:3). It is most important to evaluate the results of the audiological rehabilitation for the individual as well as to make sure to reach the goals of HSL.AimThe aim of this study was to try to investigate the audiologists? opinions end experiences how to evaluate audiological rehabilitation. The aim with the focus group interview was to collect increased knowledge regarding questions, answers and observations audiologists consider when evaluating audiological rehabilitation.

Den hÀr uppsatsen undersöker kÀnnedom om och syn pÄ pragmatiska sprÄkstörningar bland lÀrare. Allt högre krav stÀlls pÄ att kunna kommunicera och samspela med andra mÀnniskor pÄ ett skickligt och lÀmpligt sÀtt. I dagens informationssamhÀlle, med dess stora flöde av envÀgskommunikation, hamnar det goda samtalet, dialogen, pÄ undantag. I dialogen lÀr man sig tidigt att anvÀnda sprÄket pÄ ett lÀmpligt sÀtt i en viss situation utifrÄn samhÀllets fastlagda normer. Intresset för pragmatik har ökat de senaste decennierna, och följaktligen intresset för pragmatiska sprÄkstörningar.