Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

The use of history is the concept of people using and analyzing history in the society for various purposes. Study in this area has largely emerged because there are many different reasons for people and societies to be interested in history. To investigate the use of history, a historical material needs to be present in some form. With this study, I intend to show how older tourist guidebooks can provide such materials of study and therefore I use travel guidebooks about Tallinn released under the USSR (Estonian SSR) between the years 1960 to 1990. The analysis is based on Klas-Go?ran Karlsson's (Professor of History) typology of seven different uses of history: scientific, existential, moral, ideological, political, educational, non-use of history and a commercial use of history.

In this essay, I analyze the syllabus for Swedish with specific regard to literature teaching. I identify three different perspectives which carries seperate implications. First, a text-centered perspective, which tends to position the importance of the text as a part of a tradition. However, this seems to distance the reading from the reader, and place the importance of the reading event outside the student. The consequence might be that the student employs an instrumental reading which simply responds to a pre-set idea of meaning.

The aim of this study is to illustrate conceptions held by librarians and library and information scientists about weeding practices of printed books in public libraries. The study has been carried out by performing a series of qualitative interviews with librarians and by study of earlier research relating to the subject of weeding. The results have been analysed by utilizing a textual analysis method called idea and ideology analysis using so called dimensions to analyse and structure the results. The results indicate that weeding at Swedish public libraries is carried out by a mixture of objective and subjective methods, with certain statistical elements. Weeding procedures mainly appears to be legitimized according to what one refers to as knowledge of the local community, although lack of lending are cited from time to time.

The future climate of Sweden is expected to become warmer in the future. This would be beneficial for vineyards and may lead to a greater area being allocated for wine production. The environmental impact concerning eutrophication from Swedish vineyards has not been evaluated before. In this study nutrient balances are constructed for four Swedish vineyards with the goal to estimate the out and in flows of nutrient in the systems for the year 2010. Interviews with focus on farming practices undertaken during the year are conducted with the farmers.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company.

This thesis explores how three contemporary Mexican women artists, Teresa Margolles, Julieta Aranda, and Minerva Cuevas navigate and critically engage with the global art world through a postcolonial and transnational feminist lenses. The study investigates how their artistic practices address issues of gender, identity, power and violence by examining six artworks by their aesthetic and material strategies, revealing how these artists challenge dominant Western narratives. Drawing on theoretical frameworks by Marsha Meskimmon, Ania Loomba, and Homi K. Bhabha, among others. The thesis discusses concepts of cultural hybridity, the ?third space? and gender to analyze the complex intersections between the local and the global spaces in contemporary art.

The point of departure for this thesis was an article written by Christer Hermansson (2008). He thinks that librarians, following the development of Library 2.0 and the change of public libraries, have strayed away from what he believes should be the focus of the library: Literature. The aim of this thesis is to study how librarians in six Swedish libraries perceive their occupational roles. How does the increased user control, which is seen as part of Library 2.0, affect the tasks of libraries and librarians? The material used in this study was acquired using a qualitative interview technique in which six librarians working in public libraries with experience of IT, mediation and purchase of literature partook.

This master thesis is based on the sociocultural perspective. A qualitative research study was conducted to investigate children's attitudes towards reading, texts and libraries.The theoretical background is constituted by ideas from the new sociology of childhood, literacy-studies and reader-response theory.The study was conducted with 23 children, 13 girls and 10 boys, participating in focus groups.The results of the study reveal that children's literacy-activities in school are strongly influenced and limited by adults. Children's interest in pictures and non-fiction-reading do not correspond to the school institution that favors traditional media and fiction. The study also reveals a gender division between children's literacy-activities that tends to grow with age. All the children in the study regard libraries as book-houses and wished for libraries that combine activity and serenity.The thesis shows the importance of being aware of, and engage in, children's reading-interests and reading-practices if the reading stimulating activities in schools and libraries are to be successful.

In this thesis, the results of a survey regarding grade progression between secondary and upper secondary school in a municipality in the north of Sweden serve as the starting point for a study of the experiences and expectations of a number of 16 year old girls who are in the first year of upper secondary school. The study is performed by means of focus group interviews with female pupils from the three largest upper secondary schools in said municipality in an attempt to gauge their experiences of grades, grade assessment, teacher practices and perceived differences in how boys and girls are treated. The results show that most of the girls are disappointed with upper secondary school so far. Many of them feel that secondary school was both more fun and more rewarding in a sense of learning. Their appreciation of how this more rewarding atmosphere affected their grades differed between the various groups.

Syfte: Syftet med denna systematiska litteratur?versikt ?r att unders?ka om supplementering av vassleprotein har n?gon p?verkan p? bent?thet (BMD) hos vuxna ?35 ?r. Metod: Litteraturs?kningen gjordes i tv? databaser, Pubmed och Scopus. S?kord f?r blocken var vassleprotein, BMD och randomiserade kontrollerade studier (RCT). Deltagarna i de inkluderade studierna var m?n och kvinnor ?35 ?r d?r interventionsgruppen fick supplementering av vassleprotein medan kontrollgruppen fick supplementering med likv?rdigt energiinneh?ll som ej inneh?ll vassleprotein.

Sweden adopted a new anti-discrimination legislation 2009, DiskL, which aim to prevent direct and indirect discrimination in matters of employment and occupation.According to directives and practices from EU, pregnant workers are entitled a special protection from discrimination during employment situations. The purpose of this essay is to study the legal protection for pregnant workers in employment situations and also analyze whether male workers have similar protection when they plan parental leave. Both regulations from the EU-law and the Swedish law are presented and discussed. This because Swedish discrimination legislation is largely influenced by the EU-law.The study confirms that pregnant workers have a strong legal protection against discrimination through directives from the EU and DiskL. Employers must include this protection in employment situations.

Betyg och bedömning är ett område som ständigt diskuteras i skolans verksamhet. Nya läroplaner och kursplaner tillkommer och det är upp till lärarna att anamma dem. Det är upp till lärarna att tolka kursplanerna de ska jobba med och det ställer krav på lärarna för att undervisningen, bedömningen och betygsättningen ska bli så rättvis som möjlig. Syftet med denna studie var att undersöka hur lärare i idrott och hälsa på gymnasieskolor i södra Sverige jobbar med betyg och bedömning och vilken syn de har på detta, samt deras syn på den senaste kursplanen i idrott och hälsa (Gy11). För att ta reda på detta genomförde jag åtta kvalitativa intervjuer med lärare i idrott och hälsa från gymnasieskolor i södra Sverige.

The safety and safety work on OKG, Oskarshamns Kraftgrupp, is supervised by SKI, Swedish nuclear power inspectorate. The task of SKI is to inspect that the nuclear power plants of Sweden runs in a safe way. The proprietor of the permit who runs nuclear power plants has the responsibility to maintain the required safety to run a plant. SKI publishes a number of statue books that OKG has to meet to be able to run the plants. SKI recommends in SKIFS 2 004:1, that OKG work with the safety requirements of IAEA.

Syfte: Syftet var att granska det vetenskapliga underlaget och analysera om det fanns effekter av bl?b?rsintag p? plasmaglukos (P-glukos), systoliskt blodtryck (SBP) och diastoliskt blodtryck (DBP) hos vuxna med normala niv?er av P-glukos, SBP och DBP. Metod: En systematisk litteraturs?kning gjordes i databaserna PubMed och Scopus d?r randomiserade kontrollerade studier efters?ktes. Inkluderad population var individer med normala P-glukosniv?er och blodtrycksniv?er samt utan funktionsneds?ttning eller diagnostiserad sjukdom. Interventionen var f?rska, alternativt frysta bl?b?r eller frystorkat bl?b?rspulver.