With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

This study aimed at supplementing the Swedish National Agency for Education?s (Skolverket) study (2006) I enlighet med skolans värdegrund? which investigated whether textbooks in various school subjects went against the Fundamental values in the curricula Lpf94 and Lpo 94. Due to this study?s supplementing intention, this study uses a similar title as Skolverket. By adding a new subject (Swedish) to Skolverket?s study, this study also strived to show how discrimination might be present in other subjects than the ones Skolverket involved in their study.

This study has it´s beginning in the term corporatization and what the consequences will be for the Swedish athletic club, after the implementation of it. The corporatization among the athletic clubs is a very up-to-date-topic after the ?Riksidrottsförbundets? approved the new law constitution in 1999, that gives the athletic clubs the opportunity to change their legal form. We want to create an image that explains the situation in the two athletic clubs we choose for our study. This image helps us to give examples of how the corporatization will affect them.

The purpose of this thesis is to contribute to a further understanding of the complexity in green consumer behaviour by examining how and why individuals priorities values, personal norms and identity in green consumer behaviour. The thesis employs a qualitative approach with an abductive strategy. The empirical data was produced through in-depth interviews with green consumers. Based upon the empirical findings and theoretical concepts, a conceptual model was introduced to illustrate how consumers prioritise between several values when assessing green products. The prioritisation is dependent on internalised values as well as the product function and the need that the consumer seeks fulfilled.

The values of the Swedish school system is said to be rooted in the ethics of Christianity and western humanism. Critics say that this expression can be seen as a sign of an obscured eurocentrism when world-wide accepted values is said to be cared for by Christianity and the west. The purpose of this paper is to examine how the politicians argue on this issue, why the values of the Swedish school system should be said to be cared for by the ethics of Christianity and the western humanism. I also want to examine if these arguments in fact corresponds with the worldview of eurocentrism. The examination consists of a discourse analysis review of, for example, journals of the Swedish parliament, which is later compared with the theories of eurocentrism.I believe the argumentation can be categorized in three main categories: first a conservative ideological perspective where they are driven by the notion that the Swedish culture could be defined by establishing and defending its foundations; a philosophical/religious perspective where they want to justify the indisputable values they believe should be maintained in the schools; a eurocentric/psychological perspective where they tend to express the Swedish identity by defining what is typically characteristic of ?us? and typically characteristic of ?the others?.

This thesis in Art History and Visual Science is about values to graffiti and graffiti artist Banksy. I have studied values relating to Banksy´s graffiti images through which context they are placed in and where they are located. I have selected two different images of Banksy as an example on the basis of a transnational phenomenon, where the images that circulate in the public arena by street art and other images and imported into the galleries and consumption market. My conclusion is that the values of the images are based on the context in which each room have its surroundings and that therefore the impression will increase. The public space context, signal availability and the white cube context indicates art, and the commercial context signals goods and items that can be bought.

This qualitative study examines news values in local journalism. The study is based on the results of five personal interviews with journalists and editors at the newspaper Nerikes Allehanda. The purpose of this paper is to examine how news values is made in the editorial process. The essay also intends to compare possible differences and similarities between news for web and printed news, the focus will consistently be locally.This will be explored through qualitative interviews with local journalists and editors. All working for the newspaper Nerikes Allehanda in Örebro..

In this thesis we compare how different strategies in choosing attribute values affects junk mail filtering. We used two different variants of a naïve Bayesian junk mail filter. The first variant classified an e-mail by comparing it to a feature vector containing all attribute values that were found in junk mails in the part of the e-mail collection we used for training the filter. The second variant compared an e-mail to a feature vector that consisted of the attributes that was found in ten or more junk mails in the part of the e-mail collection we used for training the filter. We used an e-mail collection that consisted of 300 e-mails, 210 of these were junk mails and 90 were legitimate e-mails.

The study of culture is specifically relevant to libraries confronting changes. A variety of conditions makes it beneficial for libraries to understand the strengths as well as the weaknesses of the underlying culture. Such an understanding can help libraries in adjusting to changes easier, without losing the cultural values that they hold important to their identity and strategic strengths.Taking this as a starting point the purpose of this essay is to examine and describe what aspects in prevailing library cultures are important to pay attention to when meeting changes. To accomplish this we will explore the concept of library culture, its substance, meaning and expression.Culture is reflected in the artifacts, values and underlying assumptions of formal and informal groups. Culture can be found at various levels.

The purpose of this study is to get an idea of how active teachers in various stages are defining and working with values in their activities, and to highlight the similarities and differences in the way that they are working on this in the various stages. Qualitative interviews with teachers in preschool, primary education and recreational centres are the basis of the results.The study provides an overview of previous research in the area, and has a theoretical basis in Vygotskys sociocultural theory. The results show that respondents believe that the definition of values lays in relational values, which show us how to behave against fellow human beings. The way to work with value education proves to be different among educators, and we can divide them into different camps based on their attitude to value education. These attitudes are shown to be of importance for how the value education is designed..

This thesis is based on qualitative text analyses of four works of fiction, used as teaching materials in the school subject of Swedish, from a queer theoretic perspective. The purpose of the study is to examine how sexual identities and expressions are being presented, as well as what positions are offered a reader, in relation to the heterosexual norm. Basis for this thesis are the schools Fundamental values, which highlights the importance that intolerance be confronted through both knowledge and active measures, and the syllabus, which states that fiction should be viewed as a tool for identity development as well as an understanding of the outside world.The analyses reveals a distinct connection between the generally accepted heterosexual norm and a professed (or taken for granted) heterosexuality which is being carried out by the characters or the books as a whole. Out of the four titles only one disputes this norm, by offering a wide range of sexual identities and expressions. These expressions, however, are being invalidated ? through insufficient ability to relate to the norm ? or made invisible ? through an imagined heterosexuality which, by superiority over other expressions, excludes them..

This thesis is a study of social movements and their possibilities to effect politics by infuencing values in society through framing. I've looked upon social movements from a functionalistic-structuralistic perspective, as if they were carriers of values from people that otherwise won't be represented in the political life. The values that the social movements are struggling for can affect both the opinion and the decision-makers since the social movements in an active way are trying ti influence the society. The thesis examines the political opportunities that social movements hav to mobilise and grow. I have looked at different factors that either improve or make the political opportunities worse.

The need to attract and retain individuals who add value to the organization constitutes an increasing challenge facing human resource professionals. In this context it is essential to establish stronger links between the individuals and the organization they work for. The aim of this study is to explore and discuss the role of ethical core values such as trust, respect, fairness, and honesty as a critical antecedent to employee commitment. From the perspective of employees, a comparative case study is conducted in two organizations with two different reasons to exist - a profit organization and a non-profit organization. The study concludes that organizations should have a high focus on people's core values when they recruit new employees as well as for educating and training their existing employees and managers.

The Swedish forest policies have earlier mainly been focused on two goals: production and environment. The production goal aims to benefit the economical gains from forestry while the environmental goal primarily aims to shield the ecological values of the forest. With the introduction of the Swedish environmental code and the environmental objectives it was made clear that the overall objective for Swedish community development, including the forestry sector, is sustainable development. Sustainable development includes supporting economic, ecologic as well as social values of which the latter seems to have been forgotten in the forestry sector. This was recently brought to attention to the sector and the debate how to handle the social values is now ongoing.The legislator has not been unaware of the social values since they have since long been at least somewhat included in the preliminary works.

The purpose of this essay is to highlight the conceptions that exist in school towards homosexuality. My overall essay questions are: What rules does the school have to apply concerning homosexuality? What approach do the professors have towards young lesbian women and kind of support is offered to the group? In order to answer these questions I interviewed a professor and a young lesbian female. One of the surveys that has been made, as a normative order, about heterosexuality in the last decade is known as queer theory.One of the theories that in surveys investigates homosexuality as a normative order is known as ?queer theory? and it is the one I decided to use in this essay.Inspired by feminist research, gay and lesbian studies and the poststructuralist theory, the queertheory focuses on some peoples way of organizing sexuality is privileged, sanctioned and is perceived as normal, while others are seen as deviant, abnormal and therefore unwelcome.