Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

The main focus of this essay is to analyze whether strict employment protection legislation has a negative effect on the labour market possibilities for youth in the EU or not. To empirically examine the labour market possibilities for youth, data for unemployment rates and incidence of temporary jobs are used. By doing simple correlations between the different labour market characteristics and OECD?s employment protection legislation index the effect of the latter is tested. The result is that a tendency for youth unemployment and frequency of youth with temporary employment to be Higher when employment protection legislation is strict can be seen.

The aim of this study is, using the Swedish expression ?kulturtant? (cultured lady) as starting point, to understand how and why women consume the products of the culture industry more eagerly than men. The study is using the concepts put forward by Pierre Bourdieu; fields, capital and habitus. It is a qualitative study based on discussions in focus groups, interviews and material gathered through Google Alerts. In the literature this gap between the sexes with regard to the Higher consumption on behalf of women has been referred to as the ?puzzle? of women´s cultural consumption.The empirical results show that the women in the study are well aware of what they want to gain by participating in cultural activities like reading, going to concerts, watching plays or going to the movies.

The urbanization of the world is increasing. How it affects bird populations have been well studied during the last decade, and comparisons between urban and non-urban habitats have been carried out. A common method for measuring habitat quality is to calculate the population density. This method is easy to use, but have been criticized during the last couple of years. In this study, data of population densities was compared with data on reproduction success.

The milk production has developed rapidly the last years. The milk production per cow is increasing and the production units are larger with an increasing number of animals and a decreasing number of workers. Many milk producers invest in automatic milking systems (AM) to meet this change. In these systems the cows can voluntary decide milking frequency and usually the milking frequency are Higher than two times per day. But how does the milking frequency effect the composition of the milk? The aim of the present study was to study the effect of milking frequency on the milk composition and the milk fat quality.

The assessing of student texts is an ordinary and important task for teachers, and the purpose of this study is to investigate, analyze and discuss which aspects of writing that particularly have an effect on the assessment of the student texts. The aspects in focus are: contents, genre, text length, paragraphing, sentence structure and choice of words.The data is drawn from six texts in the national test in Swedish for the 9th grade. Thetexts are analyzed quantitatively and qualitatively regarding contents as well as language.The results show that the qualities of language influence the assessment more than the qualities of contents. Both word variation index and the number of long words increase in relation to raising marks. Uncommon words are also more frequent in texts which receive Higher marks.

Many IT projects that have been developed in recent years are often considered to be unsuccessful. According to a study by Exido up to the 72% of all IT projects are considered to be failed. A failed IT projects means that the organizations that have ordered the new system may have Higher costs or/and the system will not be ready in time. If costs are too high the new system might not be installed in the organization or if the system is not completed within the specified time frame the organization can become stagnant.In this paper we conduct an investigation of the failure of IT projects there we will examine where, in the systems development lifecycle four different phases, projects fail. We will conduct an empirical study of each phase, where we describe the key steps in the process; we will also investigate failed IT projects that are linked to the current phase.

ABSTRACTThe privatization of pharmacies in Sweden took place in 2009, in part with Higher availability of medicines as justification. For a good adherence, the patients needs a good availability of medicines from pharmacies. The aim of the study was that two years after the pharmacy reform study older people?s opinions on drug supply and pharmacy services, and which pharmacy chains they know about and use. The method used was a quantitative cross-sectional study and was conducted using questionnaires.

The Swedish reindeer husbandry has had economic difficulties for some years. Due to this, and the fact that the reindeer husbandry plays an important role in Sámi culture, the Swedish state has chosen to support the industry. If these grants where to be withdrawn, the reindeer husbandry as well as the Sámi culture would decrease, which would cause welfare losses for the people living in Sweden. The aim of this study was to elicit what the Swedes are willing to pay to maintain the amount of reindeer husbandry and Sámi culture. By using Contingent Valuation and a survey the willingness to pay was estimated.

In light of health scandals and intense debate in the media about the elderly, the authors investigates two Swedish newspaper and their depiction of elder care in Sweden. Using Faircloughs three-dimensional model and critical discourse analysis, it is investigated if there is a more prominent discourse and if so the impact of globalization on this discourse concerning swedish elderly care. A sample of a total of ten articles in the Swedish newspaper Aftonbladet and Dagens Nyheter is analyzed. The authors found that older people who are granted home help or place of accommodation rarely make their voices heard. Rarely were also relatives of residents given the opportunity to speak.

This diploma work has been conducted for the consulting company Ramböll inUppsala, Sweden with the purpose to perform a study with the calculation programFEM Design 9.0 made by Strusoft. The aim has been to find out if it is possible to gainadvantage by utilizing more advanced 3D software for design calculations, instead ofthe traditional methods currently used in construction works.The method of approach has been to model an existing warehouse building with theprogram FEM Design, and then compare the results with those attained with FrameAnalysis and hand calculations. These results are then analyzed. An evaluation is maderegarding to what benefits can be achieved using a more advanced 3D-model.The results of the study show that the differences between the methods are not ofany significance with regard to the design of the steel frame. However in morecomplex materials such as reinforced concrete, the differences become more notable.The conclusions drawn by the authors of this study into FEM Design are that theeducation requirements of the program are Higher than for simpler programs, whosepurpose are solving predetermined problems.

Cross infection is a global health problem. The cost for cross infection increases every year. Florence Nightingale focused her attention on preventing cross infections by using good hygiene and as a nurse that is one of your more important tasks. Nurses have guidelines for how hygiene should be implemented in practice. The aim of this study is to investigate factors that influence nurses´ compliance to guidelines regarding hygiene.

Sit, Eat, Drink, Talk, Laugh ? Dining and Mixed Media, is an exploratory study of qualities in everyday life and challenges people to enjoy the qualities of mundanity. Seeking inspiration in ethnographic studies, field work was conducted in domestic settings, returning an extensive body of material to work from. The study challenges people to absorb the moment, reflect and enjoy, rather than pacing through a lifetime, with a constant focus on the future instead of the present. This work takes a starting point in food and dining as a social activity, where interactive sound and a reference to online social media is explored through two interventions.

This thesis focuses on how companies in the textile and clothing industry view or interpret the idea of corporate social responsibility. The purpose of the study is to create an understanding for how this view affects the dissemination and the implementation of the idea in the organization and what might be the effects on the organization of those processes. In order to identify any differences in how the view affected the processes I have studied the current discourse on CSR simultaneously with my theory and conducted a comparative case study of two Swedish clothing brands. The theory focuses on the diffusion of ideas and change management within organizations. My data shows that the two companies have different ways of interpreting CSR and that this indeed affects their dissemination of the idea in the organization.

The purpose of this study was to evaluate if verbal encouragement had any influence on handstrength measurements. Twenty subjects participated in the study, all women between the age of 20 and 62 years. A standardisation of testing conditions and verbal encouragement were designed. Three measurements were conducted during two days using T.K.K 5401 Grip D. First there was a trial set, and then Test 1 (without verbal encouragement) and Test 2 (with verbal encouragement) were conducted.