Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

This study explores Sweden's climate change denial by analyzing the spoken-word discourse of its countermovement, focusing on digital media content from Swedish parliament member Elsa Widding with an aim to provide empirical insights into the discourse of Sweden's Climate Change Countermovement (CCCM). Questions guiding this study are: What are the most prevalent topics and themes related to climate change denial and skepticism? How do they align with established categories of climate change denial, shaping the overall narrative? What mobilizing ideas and meanings are present, how are they shaped, and how do they contribute to the movement's goals? The material consists of Elsa Widding's complete audio-based "movement texts'' from 2019-2023, including YouTube content, podcasts, and appearances on Riks, totaling over 2000 minutes of audio transcribed into text via AI technology. Methodologically, this study adopts a mixed-method approach which blends computational pattern detection, topic modeling, clustering, and spatial relationship mapping techniques, along with qualitative content and framing analysis. Theoretically, the study employs a perspective which uses epistemic and response skepticism to examine climate change denial, viewing it through the lens of countermovements and social movement framing. The study's main contribution lies in the enablement of comprehensive analysis of a large audio-based dataset, achieved by leveraging recent AI advancements for reliable audio-to-text conversion combined with topic modeling.

The following essay studies the change in the use of terminology pertaining to socioeconomic categorising in public political material, and how this relates to ideological changes in politics. The aim is to determine which expressions government commission reports have used after the Second World War to classify citizens in social and economic groups, and subsequently, to link the understanding of these terms to the development of Swedish welfare politics. Welfare politics in Sweden have experienced a transition in a liberal and economistic direction that is reflected in the commission reports? choices of words and phrases ? thus studying the altering terminology can increase understanding of the ideological change. My methodology is grounded in ideology critique where I examine how dominant ideology is reproduced in public political documents.

Syftet med denna uppsats är att undersöka hur de fattigas- samt rättighetsperspektivet kommer till uttryck i Sveriges politik för global utveckling. Uppsatsen ämnar också att diskutera samstämmighetspolitikens prestation utifrån en jämförelse mellan Barometern och handelspolitiken i PGU. Uppsatsens syfte har brutits ned i ett antal konkretiserade fråge-ställningar för att det ska kunna besvaras. Dessa är: Hur uttrycks de fattigas perspektiv och rättighetsperspektivet i PGU? Vilka utvecklingsaspekter eller önskade förändringar lyfts fram i PGU? Vilka problem identifieras i samband med global utveckling och hur ska dessa problem hanteras? Vad säger Barometern om den svenska politikens prestation med PGU? Vilka förutsättningar har samstämmighetspolitiken? Uppsatsen bygger på en icke- positivistisk och hermeneutisk vetenskapssyn vilket innebär att syftet är att nå kunskap och förståelse genom tolkning.

Purpose/Aim: Our purpose with this study is to examen the differences in communication between digital immigrants and digital natives, how the digitization has changed our way to communicate in an interpersonal matter.Main Results: Through our study we have concluded that barriers do exist between students (natives) and teachers (immigrants), but not to the extent we first predicted. The digitization has resulted in a change in the way we communicate and our relation to each other. But in a purely communicative matter, the digitization hasn?t made it harder for natives and immigrants to understand each other, but it has contributed to new vocabulary and the use of the language. New codes has been developed, but thanks to the younger generations ability to adapt to change - this linguistic difference it is not a problem for the understanding of the code used by the immigrants.

The goal of this paper is to find out how solar cells can improve energy efficiency on-board M/S Sydfart. The paper is based on a number of energy measurements on board the M/S Sydfart. The solar surface is calculated by measuring the available space for installing solar panels. Global radiation data is taken from STRÅNG's database, the data is then used to calculate the theoretical power produced by the solar cells. Energy efficiency is analysed in two ways.

Studies of networks, fields and of communicative circulations complement each other. This master thesis is a biographical study of an author and journalist, Gustaf Montgomery GM, his network in Sweden of the early 19th century, and a study of his authorship and literary career. The starting-point of the study is GM:s change of field from the conservative to the liberal in 1832. The aim is to give explanations to this change and to describe how the change in turn effected the network. The method used is critical of sources.

Integrerad produktion (IP) är ett odlingssystem som EU beslutat om att samtliga producenter i medlemsstaterna ska följa från och med 1 jan 2014 (Europaparlamentet, 2009). Arbetet med införandet av detta är redan långt gånget i Sverige och Svenskt Sigill står för en produktmärkning som bland annat innebär att produkten är odlad enligt IP (Svenskt Sigill, 2011). En liknande global märkning finns, där tanken är att reglerna för IP-odling ska vara desamma världen över, för att underlätta internationell handel (GLOBAL G.A.P, 2011).Integrerad produktion (IP) syftar till att ge långvariga och hållbara lösningar i produktion och odling genom att ha det naturliga ekosystemet som kunskapsbas (Svenskt Sigill, 2011). Målet med odlingssystemet är att få hög avkastning och dessutom göra så låg påverkan på naturen och använda så lite energi, gödning- och bekämpningsmedel som möjligt.I detta arbete görs jämförelser av Svenskt Sigills märkning och GLOBAL G.A.P.s krav på vad som krävs för att bli certifierad odlare enligt deras regelverk. Jämförelsen av de olika märkningarna appliceras sedan på odlare i Sverige och i Etiopien.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

The purpose of this paper was to study the various organisations that work with drug abusing homeless people in Lund. We have tried to compare the possibilities they have to change the way the homeless people look at themselves. The organisations that we have studied are Aluma, Diakonicentralen, the shelter Piletorp and the social welfare office.The methods used to collect data were interviews with professionals and homeless people as well as reading literature. We have used Ted Goldberg's (docent in social work at the university in Stockholm) theory. He writes that you have to be a significant other to persons with deviant behaviour to be able to help them become a part of the society and to change the way they look at themselves.

CSR har kommit att bli centralt i många företags strategier. Vissa akademiker hävdar att företag söker sig till intresseorganisationer som arbetar med CSR för att förbättra sitt CSR-arbete medan andra påstår att det endast är ett sätt att framhäva sitt företag i ett positivt ljus. Till skillnad från de många artiklar som skrivits om vad företag kan vinna på medlemskap i intresseorganisationer fokuserar denna uppsats istället likt Knudsen (2011) på vilka företag som har något att vinna på engagemang i intresseorganisationen The Global Compact. Undersökningen utgår från Knudsens påståenden och prövar om dessa stämmer för svenska företag, via intervjuer med fyra företag av varierande storlek. Våra resultat pekar mot att påståendena i huvudsak stämmer men att de bakomliggande orsakerna varierar när man jämför vår geografiska begränsning mot Knudsens mer globala fokus.

The globalisation of the world is believed by some to homogenise individuals from different national cultures. However, the values and norms of an individual are deeply rooted in their national culture and are therefore difficult to change. Since birth these values and norms are learnt through interaction with others within a specific national culture. The differences in values of a national culture are shown in the cornerstones of the nation. These cornerstones are language, aesthetics, religion and social institutions.

To value the risk and opportunity for our production in Sweden it is necessary to understand the marketing development for beef cattle production in the world. We have chosen to look at the Brazil beef cattle production. They are one of the biggest producers, have good opportunity to develop further and have a big affect at the world market. The method of our work is to gather information from experts of beef cattle production, located in Brazil. We have also gathered information through studies of literature. The factors that will have a big influence at the Brazil beef cattle production during the upcoming years is more efficient land use, lower age of slaughtering and extended use of feedlot-system. Our conclusion is that the Brazil beef cattle will have a sharp increase during the next five years. The amount of pasture will not change during that time.

The world we live in becomes more globalized as a result of new communication media. Communication occurs over greater distances which leads to increased travel. In the report AR5, by IPCC, it is showed that the human impact of climate change is clear and that something has to be done. Therefore its very important to change the human impact. A part of it is to change the way we travel within the service which leads to the purpose of the thesis.

In this study we have focused on how board work is affected by companies growth and development. This research has been conducted through a case study of Teleopti AB, a private Swedish family-owned company, together with theory and literature studies. We have studied the development of Teleopti since its founding in 1992 until today and what impact this company's development has had on Teleopti's board work and composition during the same period. Through the study we came to the conclusion that Teleopti's board work has gone from being supportive and advisory to more professional with a higher degree of board involvement. This change has been caused by the reduced information asymmetries, the increased need for board's expertise, the new board dynamics and the CEO change caused by the company's growth..