Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

Many times it can be the simple things that affect the attitude of work and which have an importance on the organization's effectiveness. These are not always apparent but can have a large importance for the motivation and the attitude of work. Large number of companies uses wage and other financial rewards system but is there any form of informal factors that have an importance for the coworkers and that affects motivation. What factors that affect the motivation within the industry are interesting to examine and specifically the factors that are not apparent, in other words informal factors that increases the motivation. The purpose of this thesis is to examine and describe which informal motivator factors co-workers/employees in a production department think are meaningful.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bygghantverk, 22,5 hp, 2015..

Adam Smith?s economic theory is often subject to criticism, in which it is claimed to be inherently inconsistent. Recently, criticism from well-known scholars has arisen claiming Smith should be characterized a labor value theorist anticipating Karl Marx. This study seeks to analyze whether such criticism is legitimate. Firstly, the economic theory of Smith is discussed in terms of consistency, and secondly, a number of typical and main points of the critique, from the most influential of his contemporary critics, are lifted up and analyzed.

The aim of this study is to describe how reviews of literature in Bonniers litterära magasin and Expressen changed during the period 1964-2004. The investigation is based on 20 reviews of novels and short stories, which are analysed with a method described in Hellspong and Ledin (1997) and inspired by Halliday. The theoretical frame of the investigation is founded on critical discourse analysis (Fairclough 1992 & 2001) and Habermas´social theory of the public sphere.The investigation shows, among other things, that the reviews became shorter and easier to read in both paper during the period. The investigation also shows that the genre´s style, composition and contents are relatively stable, and that current ideologies in society have a tendency to be reflected in the reviewers´evaluation of the books. To generalize, the reviews thus developed from a poetic genre in 1964, to become political in the 1970s, academic in the 1980s, feminist in the 1990s and finally an intermedial genre in 2004..

The purpose of this master's thesis is to investigate how the students at Chalmers University of Technology at Lindholmen in Gothenburg use libraries in their schoolwork. The empirical material consists of the answers of questionnaires that were handed out to two classes of students, on the second year of their education. To illustrate the topic there are a theoretical frame and examples of earlier studies. The theoretical frame is Limbergs texts that deal with for example information seeking and how important it is in all education. The earlier studies are about student's different ways of using libraries.

Many of us have grown up hearing or using words meant as insults or negative adjectives that were in fact names for social groups. Most of them have gone unquestioned in the mainstream consciousness, but the term Gay in the generally negative meaning has in the past years been given attention as offensive and homophobic, with debates emerging in response over whether or not this is true, particularly on the internet. It is the articles and forum threads from these debates that make out the empirical material for a qualitative study as I ask what these people?s thoughts are about this term and how it is perceived.After a qualitative coding and analysis of these texts, and interpretation of the results based on Erving Goffman?s theory of Phantom acceptance and stigma terms, Judith Butler?s theory of performativity, Ferdinand de Sassure?s theory of signifier and signified and how it connects to the community and Baudrillards theory of simulacra, this is the principal conclusion that I have drawn:For some of the people in this debate, the term Gay and its use is about homophobia and heterosexism, though mostly it?s not overt but a subconscious part of the continued dehumanization and stigmatization of homo- and bisexual people. This is a position I callThe socially focused skepticism.

This essay aims to investigate young people's vision of clothes as a means of communication. Focus lies on what message the clothing we have on sends out and how they are interpreted by our surroundings. Do other people interpret us the way we intend to through our clothes? The theoretical frame of reference that applies is Thomas Ziehe?s theories about Clothing and Identity, Anthony Giddens? Reflexive Identity Processes and the Uses and Gratification?s theory. The researches were carried out with a comprehensive questionnaire survey among high school students, at Lars Kaggskolan in Kalmar, with an associated image, and two personal interviews.

Title: Participation and comradeship through artistic creation. This study is about a pedagogical development project carried out in sixth grade classes in order to get peace and order in the classroom and to improve the relationship between pupils. The research question is how the interaction in classroom can be described. The used research methods are observation, diary writing, photographing and questionnaires as well. From a hermeneutical inspired analysis interaction in classroom is in focus.

ABSTRACTBachelor essay in political science by Hanna Richter, spring 2006Supervisor: Mats LindbergTitle: A study of the phenomenon of micronationsThe purpose of this essay is to study the phenomenon of ?micronations?, to describe it to the reader and to discuss why this phenomenon is interesting to study in the field of political science. The questions this essay seeks to answer are:- What are micronations, and which variations are to be found within the phenomenon?- Why are micronations interesting to study in the field of political science?Bary Buzans theory of the nature of the state works as a frame of reference to this investigation of micro ?state-like? units. The phenomenon of micronations has not been investigated by the social sciences in any extent worth mentioning yet.

A new theory for predicting the windprofile over a canopy has been evaluated. The theory was first presented by Harman and Finnigan (2007). The theory relies on the forming of a mixing-layer above the canopy, due to different mean wind in and above the canopy. Characteristics from both mixing-layer and Monin Obukhov similarity theory have been used to develop the governingequations that give the wind profile. The theory has been used to calculate wind profiles for sixdifferent atmospheric stabilities.

Forming teacher teams is currently the standard way of organizing teachers in Swedish Compulsory Schools. This is the result of a process that started in the 1970s.Traditionally the culture of teaching has been one of isolation. Once the door to the classroom is shut, what happens behind the door is up to the teacher to decide. Over the past thirty years a lot of time has been dedicated to making fundamental changes in the way teachers interact with their colleagues. Today the idea of teachers forming teams is generally accepted but still the core of a Swedish teacher?s job is that of a lone worker.

AbstractPaper in political science, C-level, by Lars A Roos, spring semester 2007. Tutor: Susan Marton. ?Policy networks and Nord Stream.?The purpose of this paper is to examine how the government and interest groups have been working together to commonly prevent the building of a gas pipeline in the Baltic Sea. To do this, a comprehensive question how does the government and the involved interest groups work together in policy networks? has been broken down to three more specific questions: (1) Can the cooperation between the government and the interest groups be placed within the frame of a issue network or a policy community? (2) Has the cooperation between the government and the interest groups contributed to new tools for the government to prevent the gas pipeline? (3) If the answer is yes to the second question then, which are these new tools?My examination is a case study of the policy network that exists around the Swedish actors in the case of the Baltic Sea gas pipeline.

The aim of this study is to examine how the public responds to the journalists? use of subjectivity in the reporting of broadcasting news. The investigation is a qualitative study based on nine interviews with respondents in ages of 21 to 25 from different parts of Sweden. After showing five examples of news reporting with a subjective approach, the respondents gave their look on the use of subjectivity. The theoretical frame of the investigation is founded on the theory of framing (de Vreese, 2005; Entman, 1993) and the discussion concerning the terms objectivity and subjectivity (e.g.

The aim of this thesis is to try to make the mathematics content of textile handicraft visible. This is done through an attempt at integrated studies in the two subjects with 6th grade students.The main question is: In what way may integrated studies in mathematics and textile handicraft lead to making the mathematics content of textile handicraft visible to the students? This question has been divided into three sub-questions: 1. What knowledge do students have on the order of the millimeter, centimeter, decimeter and meter units of length?, 2.