Syftet med uppsatsen är att skapa förståelse för hur IFRS 3 och IAS 36 påverkat redovisningen i noterade koncernbolag. Studien kommer att analysera hur nedskrivning av goodwill påverkar redovisningens kvalitativa egenskaper. Syftet är även att analysera hur praktikerna upplever att IFRS 3 och IAS 36 bidragit till harmonisering av redovisningen.Studien är genomförd med en kvalitativ forskningsmetod och en abduktiv ansats. Tolkningarna i uppsatsen är gjorda utifrån ett hermeneutiskt synsätt. Den teoretiska referensramen är uppbyggd på data från litteratur, lagstiftning, artiklar och internetsidor.

On the 17th of January 2002 the Swedish government presented a bill to theSwedish parliament, proposing ways of strengthening the Swedish democracythrough reforms for increased elements of participatory democracy. A publicreport on the state of the Swedish democracy had been released two years earlierwith similar enthusiasm for participatory democracy. However, the participatoryideals of these two documents were strongly criticised by a group of scholars.The aim of this thesis is to analyze and compare the arguments articulatedbetween the years 2000 and 2002 by the actors mentioned above, and to examinetheir relation to arguments concerning political participation, articulated bythinkers from previous times. By classifying the arguments into different groupsdepending on their content I find that both parties in the Swedish argumentationfocus on the effects of participatory democracy on political equality, on theefficiency of the political decision-making and the quality of the decisions beingmade, and finally on the personal character of the citizens. Among the argumentsarticulated by thinkers from previous times, similarities with the Swedishargumentation can be seen as well as important differences.

Sustainable urban development is a concept that has become increasingly important as the urbanization continues and more and more challenges are focused to the cities.  The Swedish government and authorities regulates and sets goals for how a sustainable urban development is to be achieved. These laws and goals are vaguely defined, which leads to disputes between the actors about how the term should be interpreted. By examining Västermalms Strand, an urban development project in Stockholm, this study strives to describe how involved actors interpret the concept of sustainable urban development and what the consequences of this are for urban development in Stockholm from an ecological, social and economic perspective. A case study has been carried out where a document study and interviews have been conducted. The interviews were conducted with four key actors from the private and public sector.

The economic analysis of building contracts is an unexplored field within Law and Economics. This paper makes an attempt to cast some light over the subject and encourage to more research within the field. The main purpose has been to describe why the actual price in a public construction project often turns out to be higher than the contract price and offer a way of handle that risk. In the paper a model is set up that shows an optimal contract given expectations on actual price and gaps in contracts. Cost increases for the buyer can mainly be explained by two situations.

In today?s Sweden there is great belief in entrepreneurship and the benefits it can bring to the country. The Swedish government has taken note of this growing enthusiasm and realized the contribution it can make to facilitate national growth. Successful efforts have been made in Sweden to support entrepreneurship and innovation, which has resulted in a relative ease for individuals to start their own businesses.The number of companies started today is higher than ever and there are signs of a common faith in growth among new entrepreneurs. Unfortunately only a small fraction of these new businesses succeed in growing big.

This thesis studies if public libraries in Sweden have taken part ofinformation regarding the Swedish government policy that publicareas are to be made accessible by 2010. Also studied is thesignificance of information and resources on the execution ofaccessibility adaptations at public libraries.The analysis uses Lennart Lundquist?s theory of implementation ofpublic policies, that the person executing the policy needs tounderstand, be able to and want to in order for the policy to besuccessfully executed. The study was carried out through a surveyand the thesis focuses on the factors of understanding and beingable to.The survey was sent by email to all 290 municipal libraries inSweden with an answering frequency of 65%. The results arepresented in table format with explanations.The thesis finds that a clear majority of respondents have hadaccess to information about accessibility adaptations, but thatmuch fewer consider the information clear enough.

This bachelor thesis consists of an analysis of museum environment. In the research, case studies have been done at the, Stockholm based museums, Swedish museum of Natural history?s exhibition Natur i Sverige (Nature in Sweden) and the Nordiska museet?s (Nordic history) exhibition Modemakt (Power of fashion) and learning environment Lekstugan (playhouse). The purpose of the research was to study how cultural heritage is used and developed within the museum pedagogy aimed at children. The research is based on a multimodal approach with focus on learning resources.The research examines the museums focus on children and youngsters, what the goals for this focus looks like on respective museum and how the focus is visible in the actual museums.

Citizens? interaction with governments is an area with unique implications for channel management. Governments need to take the citizens perspective into further consideration in order to be successful in delivering high-quality e-services. This paper aims to determine if a categorization of citizen-initiated contacts from a citizen-centric perspective can be a valuable basis for decisions regarding e-service development. The study consisted of three steps.

Purpose: The aim of the study is to describe how Leanlink, as a part of the municipality ofLinköping, uses balanced control as a management model. The authors compare, based onliterature of the balanced scorecard, the way Leanlink control their activities. Further, theauthors try to understand why the administration chose to use balanced control in the waythey do.Methodology: The authors have chosen a qualitative case-study method to achieve thepurpose of the thesis. Through semi-structured interviews primary data have beencollected, that have been analyzed along with secondary data such as, business plans andwebsite.Theoretical perspectives: The authors shortly emphasize general government as it appearstoday, to further examined how and why the scorecard is used, its dimensions andobjectives and difficulties that may arise along the way.Empirical foundations: The empirical findings are based mainly on information frominterviews with representatives from the case company. Some information is taken fromthe municipally website and additional information through interviews.Conclusions: It is possible that it became a too big a commitment for Leanlink when theyselected the Balanced Scorecard as a management model.

This thesis is a qualitative study of a new law that was applied in December 2010. The law is called Lagen om etableringsinsatser fo?r vissa nyanla?nda invandrare, and is meant to help newly arrived immigrants that come to Sweden to establish themselves in the Swedish society. The aim of the study is to see what discourses the Swedish government produces as a result of this new law. Interesting for the study is to see what happens in the implementation stage at a local level, in this case in the municipality of O?rnsko?ldsvik.Theoretically and methodologically I emanate from critical discourse theory and institutional theory.

The European Union has been working to promote equality between women and men for a long time. Despite this, Sweden still have a gender segregated labor market where men generally has the leading positions. According to European law the member states shall promote gender equality and to take all appropriate measures. Statutory gender quotas for company boards is one such measure that some of the European member states have implemented in national law. The Swedish law has no provisions governing gender quotas and therefore the purpose of this study is to explain how gender quotas for company boards relate to current law, both of European law and national legislation.

This thesis is about language planning in Faeroese libraries as seen from the countrys specific situation, with Faeroese as a mothers tongue, but with great dominance of the Danish language within media. The purpose of my thesis is to examine language planning activities within the library, and the consequences this planning has for the system. Different theories about language planning provides a framework for my model of the library as a linguistic eco-system with actors performing status planning, represented by the government with its influence in cultural politics, the librarian with his or her library tasks and the user with his or her needs. The thesis has a qualitative attempt, and the empirical material consists of different documents about the country and materials from interviews made with seven qualified librarians, employed within general libraries in the Faeroe Islands. The analysis shows that the librarian in different ways promotes the Faeroese language within library activities, and because of the attention paid to the user in the public library he/she influences the librarians planning.

This masters thesis is a study of official political documents in order to discuss privatisation and the Swedish public libraries. In the 1990s public libraries became placed on contractors, and that was said to be one form of privatisation. The main issue for this study concerns driving forces and obstacles for privatisation of public libraries. Another issue concerns advantages and risks. We will also discuss how the future of public libraries will be in this context.

The view on which kind of fiction that should be mediated to the public through the Swedish public library system has since the late 60´s been dominated by what in this Master?s thesis is called: ´the discourse on quality of literary fiction´. The aim of this thesis is to examine to which extent this discourse still plays an active role in the Swedish public library system or if that discourse has been replaced by a more market-led, demand responsive view, where the features of ´quality´ and ´culture´ have been downplayed and replaced by a ´customer?s service view´ on how and why fiction should be mediated to the public. The methodological and theoretical perspective in this thesis is led by the understanding of the discourse analysis in Michel Foucault?s ´The Archaeology of Knowledge´.

The aim of this study is to investigate librarians? opinions about books supported by the government and delivered for free to the main public libraries in every community. The study is also investigating how the governmentally supported books affect the process of buying books for the public libraries and how the librarians think about quality and mediation in the acquisition. The analysis is based upon interviews with six librarians that are responsible for the purchasing at five main libraries in small communities in the South of Sweden. The results from the interviews are discussed and analyzed from the perspective of mediation.