Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Abstract:Title: The popular blog ? on updating and its effects on vistor statisticsNumber of pages: 35Author: Wilhelm von SydowTutor: Else NygrenCourse: Media and Communication Studies CPeriod: Autumn 2006University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: To examine to which, if any, extent the update frequency of blogs affects their visitor statistics.Material/Method: Quantitative method, Swedish blogs, visitor statistics and updating frequency.Main results: No results could prove the causal effects of the relation between visitor statistics and updating frequency. A noticeable connection between the two variables could, however, be identified.Keywords: Blog, update frequency, visitor statistics, quantitative, Habermas, public sphere, Else Nygren, intranet, Matt Haig, business websites.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

This thesis aim to advance the Liberal Integrovernmentalism (LIG) developed byAndrew Moravcsik in order to order to explain how the European Court of Justice (ECJ) can make de facto EU policies diverge from what was originally intended by the Member States. More specifically it describes how the Posting of Workers Directive, Directive 96/71/EC, originally was created to shield certain Member States and their respective systems of regulating the labour market from pressure arising from the posting of workers form low-wage countries inside the EU. However, through a series of cases in the ECJ the de facto policy of the directive has changed and it is now in itself a potential threat against these systems. The Member States now find themselves caught in a ?Joint-Decision Trap?, unable to rectify the situation even though their original agreement has been turned on its head.

AbstractTitle: ?My social extension? ? Twelve girls on the relationship with the mobile phone (?Min socialaanknytning? ? Tolv tjejer om relationen till mobiltelefonen)Number of pages: 42 (43 including enclosure)Author: Mattias KöhlmarkTutor: Göran SvenssonCourse: Media and Communication Studies DPeriod: Spring semester 2006University: Division of Media and Communication, Department of Information Science,Uppsala University.Purpose/Aim: To investigate the emotional aspect of mobile phones and the source of thoseemotions.Material/Method: The data presented stems from three unstructured focus groups with participantsat the age of 16-19 years.Main results: The key findings largely supports Vincents theories that the emotional languageguided towards mobile phones comes from the friends it allows us connect with. Also emancipationcan be seen as a driving force behind these emotions.Keywords: mobile phone, mobility, absent present others, emancipation, cell phone, emotion,emotional language,.

This masters thesis concerns the Public Library Service in Eastern Africa, Tanzania. Our subject was developed through a feasibility study that gave us comprehension that developing countries have individual problems concerning books and libraries. We understood that the main problems were the libraries financial situation and their dependence on aid. We also understood that the libraries do not have the resources to satisfy the society as a whole. The major questions raised in this study are: - How do the regional librarians describe their work situation? -Which role do the Regional Librarians have in society? Data was collected through interviews and observation, and the study is a qualitative case study.

AbstractTitle: The Construction of Science in Television Crime Shows ? a Critical Discourse Analysis of CSI and Bones (Om konstruktionen av vetenskap i kriminalserier på TV ? en kritisk diskursanalys av CSI och Bones).Number of pages: 45 (50 including enclosures)Author: Lovisa SandbergTutor: Amelie HössjerCourse: Media and Communications Studies DPeriod: Spring 2006University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The aim was to explore the construction of science in the television crime shows CSI and Bones.Material/Method: The method used is critical discourse analysis based on the thoughts of Norman Fairclough. The analysis includes three episodes of CSI and three episodes of Bones,broadcast from between the 10th and 25th of April, in 2006 on Swedish television.Main results: The scientists in CSI and Bones are constructed as rational and calm; they are mainly concerned with finding the truth. On the surface, the truth is objective and reachable, although, in these TV-shows all observations are theory laden.Keywords: CSI, Bones, crime shows, television, science, discourse analysis..

ABSTRACTTitle: The defend of the picture ? a comparison of recruitment advertisements from the Swedish Armed Forces / Bilden av försvaret? en jämförande studie av Försvarsmaktens rekryteringsannonserNumber of pages: 35Author: Greta SimonssonTutor: Mats LindCourse: Media and Communication Studies CPeriod: Autumn Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: Do the messages in the recruitment advertisements from the Swedish Armed Forces differ between such advertisements produced in the ?defense against invasion? era and those produced in the present, more internationally oriented era, when analyzed using semiotics? And, how are these advertisements understood by their receivers?Material and method: Interviews, a focus group and semiotic analysis.Main results: The messages in the recruitment advertisements have changed. In line with the changed focus of the Swedish Armed Forces to more international cooperation and missions, the present day advertisements do indeed have a more international and aggressive focus.Keywords: Swedish Armed Forces, information, recruitment, advertisements, semeiotics..

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

Deliberate self harm as defined pathologically as well as socially is becoming an increasing phenomenon within forensic psychiatry. Nurses working with patients who have self harm behaviour and are confined to forensic psychiatry face different challenges which affect their feelings and attitudes in different ways, in their nursing practice.Purpose: To explore nurses? experiences of caring for patients who suffer from deliberate self harm behaviour and are confined to forensic psychiatry.Method: Qualitative semi- structured interview s from eight nurses working within the forensic psychiatric clinic. Interviews were analysed by using a qualitative content analysis.Results: They worked strategically and emphasized the importance of teamwork, good communication and urged for the need to get necessary education, staff focused tutoring and patient focused therapy.Conclusion: Need for necessary education, patient focused therapy and staff focused tutor is needed to empower staff working with patients who are confined within forensic psychiatry and suffer from deliberate self harm behaviour..

University of VäxjöSchool of Social SciencesBachelor Thesis in Political ScienceTitle: ?Sverigedemokraternas valframgångar 2006 ? En ulv i fårakläder??Author: Emma Haraldsson and Åsa NeuschützTutor: Emil UddhammarThe aim of this study is to explain Sverigedemokraterna?s electoral success in 2006 and the essay assumes that some form of change has occurred. To study this change two hypotheses have been constructed. The first hypothesis concerns the change within Sverigedemokraterna and the second hypothesis concerns the change of the Swedish voters attitudes.Kirchheimers catch-all theory is used to explain the change in Sverigedemokraterna. The catch-all theory states that parties have to change their structure to maximise the number of votes.

Intranet is today a common technical groupware to communicate in many organisations. People can interact through the Intranet and communicate within the organization and get relevant information according to their workplace. It can be difficult to get everybody to use the Intranet as an information- and communication tool. This causes problems when people want to reach out with information. With these thoughts we entered our work at Luftfartsverket at Arlanda airport.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

AbstractAim: The aim of the study is to analyze ten different columns written by Linda Skugge, in order to see what kind of rhetorical means she uses to get her message across. It is also to examine if, and to what extent, these means are of female nature, and to see what kind of persona Skugge uses in order to be trustworthy.Method: Rhetorical analysis of ten columns written by Linda SkuggeMain results: The study has shown that Skugge´s rhetorical strategies differ from the ones recommended in theories about female speech. Skugge writes with a lot of character and emotionally based arguments, which, according to the theories, is more of a male way of speaking. Skugge gives an impression of being strong, competitive and offensive in her character, but also reveals that her role is consciously chosen in order to receive respect and to gain power.Number of pages: 42Course: Media- and Communication studies DUniversity: Department of Information science, University of UppsalaPeriod: Spring 2005Tutor: Amelie HössjerKeywords: rhetoric, rhetorical analysis, feminist studies, persona, Linda Skugge.

University of VäxjöSchool of Social SciencesBachelor Thesis in Political ScienceTitle: ?Sverigedemokraternas valframgångar 2006 ? En ulv i fårakläder??Author: Emma Haraldsson and Åsa NeuschützTutor: Emil UddhammarThe aim of this study is to explain Sverigedemokraterna?s electoral success in 2006 and the essay assumes that some form of change has occurred. To study this change two hypotheses have been constructed. The first hypothesis concerns the change within Sverigedemokraterna and the second hypothesis concerns the change of the Swedish voters attitudes.Kirchheimers catch-all theory is used to explain the change in Sverigedemokraterna. The catch-all theory states that parties have to change their structure to maximise the number of votes.