The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

The gap between practise and theory is often described in negative words in teachers? professional lives. Learning study is a model for teachers´ professional development where a theoretical framework is used to enhance practice. The theoretical framework used by teachers in learning study is variation theory. In this study the research object is variation theory and the aim is to present how variation theory becomes a guiding principle to understand teaching and learning processes.

Neighbourhood offices were established in the municipal of Lund by a decision in the municipal council 1999. During following years four offices opened in the surrounding villages; Veberöd, Genarp, Södra Sandby and Dalby. By using a goal oriented model and making interviews I study whether the offices reaches the goals of more effective service, developed IT-support, a stronger local democracy and a better feeling for service. The offices has improved the information to the citizens and efforts have been made to strengthen the local democracy but more complex matters can not be handled at the offices today, which is a disappointment for many involved.To explain the result of the evaluation I use Vedungs ?A general theory of public efforts result?.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

The education sector can be seen as a cornerstone of today's society, an organization that is under constant change and evolve as society. The compulsory school system is of significant role in society that places high demands on its management. The following study investigates the requirements for documentation in primary school organization and operations, and how these requirements are perceived and affect the school's organization and activities of the study carried out at different levels of the organization so as to get an overall picture of its impact. In order to analyze and create understanding of the results, the study applies the theory of New Public Management and various reforms that can be linked to the increased documentation requirements and its influence in the public administration. Study results show that there is a mixed picture of the documentation impact on the school system. Shown are both positive and negative effects of the documentation requirements.

Föreliggande uppsats behandlar lönesättning på den svenska arbetsmarknaden. Lönesättningen i Sverige är inte i vidare utsträckning reglerad i lag. Grunden för lönesättningen är att det råder avtalsfrihet och att det är upp till arbetsmarknadens parter att genom kollektivavtal reglera området. Kollektivavtalen innehåller olika typer av reglering avseende arbetsgivarens lönesättning, exempelvis anges ofta minimilöner samt utrymme för lönehöjningar vid lönerevision. Avtalen innehåller dessutom oftast lönesättningsprinciper för hur löneutrymmet ska fördelas mellan enskilda arbetstagare.

This essay aims to higlight the perception of achievement among politicians and directors in one of Malmö´s district. The questions higlight the success factors for goal attainment and how to legitimize goals. The success factors that are important are clarity regarding both the organisation, leadership and communication. To achieve that a pioneering leader who can motivate and establish their employees is needed. It is also important to create realistic goals to achieve legitimated goals..

Graphic design is an integrated part of the public spaces we move through in our daily lives. This thesis explores the emotional aspects of graphic design, with a focus on environmental graphics for the public space. The goal is to find ways in which the emotional aspects of a design solution can be varied without compromising the practical aspects, i.e. affect the conveyance of information. This goal is pursued through an analysis of historical and contemporary literature as well as by design practise.

This text concerns itself with war, the just war theory, and the application of that doctrine on the ?war on terrorism?. I present different views on the theory's place in the discourse, its relevance for unconventional wars followed by the analyses of above mentioned empirical situation.Particular interest is given the criteria concerning proportionality, both ad bellum and in bello, due to in part its difficult nature, and the attention it has received from others. This paper asks the question: Is the just war theory adequate for analysis of modern war?There are few alternatives.

The aim of this political scientist paper is to describe and analyze the quasi state Iraqi Kurdistan 1992-2006 using the theory of Kolstö about how and why quasi states develops and the theory of Pegg regarding how the international society deal with quasi states. A qualitative case method is used. In the study the two theories are combined. Iraqi Kurdistan is used as a case to study to confirm Kolstö?s and Pegg?s theories.

Denna uppsats utreder hur Sydsvenskan, Svenska Dagbladet och Aftonbladet mellan den 1 januari 2007 och den 31 december 2007 i sammanlagt 152 artiklar framställde problematiken kring fildelning. Utredningen görs genom att lyfta fram de motsättningar som finns i medierapporteringen av fildelning.En kvantitativ innehållsanalys utgör grunden för den kvalitativa studien. I den kvalitativa analysen använder vi oss i huvudsak av teorier som berör mediepåverkan och etik. Till exempel använder vi oss av Maxwell McCombs teori om mediernas dagordningsfunktion och Göran Collstes beskrivningar av konsekvensetiska teorier. Resultaten pekar på att det existerar en osäkerhet i de studerade tidningarna kring hur man ska förhålla sig i fildelningsdebatten.

The aim of this study was to investigate the individual meaning of experiences of migration and day-to day life experiences before and after migration, of women that had migrated from the Middle-east area to Sweden. This was to be done with a psychological health perspective looking for stressors and salutogenic factors. A phenomenological approach was used. Eleven women where interviewed with three open questions on a trajectory theme. The analysis was supported by software Sphinx Lexica and software MCA-Minerva.

A logical cause of migration is of course immigrants which is a topic always creating discussions. When arriving in a new country a process of integration with the goal to adapt to the environment is started. This study will explore the need for integration and seeks to examine the connection between population composition and radical right opinions.To fulfill the aim, a multivariate regression analysis is done on aggregated level in Sweden with statistics concerning the year of 2010. The relation between ethnic composition and voters support for the Swedish radical right party Sverigedemokraterna is studied as well as integration as an explanatory intermediate factor operationalized through unemployment, financial assistance and trust.The results of the study indicate a positive connection between immigrants from EU/EFTA and the voter support for Sverigedemokraterna. A negative relation is identified between trust and the voter support for Sverigedemokraterna.

On the 12:th of April 2011, the Swedish tabloid magazine Expressen publishes a story, claiming that Ola Lindholm, presenter of critically acclaimed TV-show ?Wild Kids? has been suspected and apprehended on cocaine allegations. The serious allegation called for Ola Lindholm to defend himself against the allegations. His only public response was a blog-post where he claimed his innocence, albeit with some reservations.  The purpose of this paper is to analyze Lindholm?s rhetorical defense.

Our thesis is a single-case study in which we try to answer the question: Why didn?t the lobbygroup Eurogroup for Animals get enough support for their demands in the latest regulation regarding transport of animals? As an example of their cooperation with their memberorganisations, we have chosen the Swedish organisation Djurens Rätt. Through interviews with key-persons involved in the process and with the use of Jeremy Richardson's theory regarding lobbying in the EU, we found that there were many different factors that effected Eurogroup for Animals chances to get an animal friendly legislation. For example by setting too ambitious demands Eurogroup for Animals wasn?t considered to be a serious actor during the legislation process.