Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The aim of this master thesis is to examine the identity of librarians. We have done this by conducting a text analysis where we have analysed texts produced by DIK, the major union of librarians, and by Library and Information Science departments in Sweden. The material we have analysed is texts produced in the aim of introducing and marketing the librarian occupation and education. The aim of this study is to find out how the identity of the librarian is expressed in this material. We have conducted the text analysis by adopting the critical discourse analyst Norman Fairclough´s theories.

This thesis studies the indirect effects of Europeanization on national political parties. I argue that Europeanization has affected the way national parties operate, and communicate with the voters, by restricting the national policy space through increased economic and political integration. Furthermore, I argue that the impact of Europeanization is likely to be reflected in electoral manifestos and changed patterns of party competition. Accordingly, Europeanization is hypothesized to change party rhetoric in a cartel-like manner by diminishing voters? expectations, and also by avoiding EU-affairs in electoral manifestos. The hypothesis suggests, moreover, that Europeanization is reflected in convergence among parties regarding the rhetoric concerning EU-affairs. The purpose of the thesis is to examine to what extent the rhetoric concerning EU-affairs has changed in electoral manifestos sinceSwedenjoined the European Union in 1995.

In February 2002 the European commission put forward a proposal for a new directive on The patentability of computer-implemented inventions, but which during my work on this essay has not been decided on yet. The directive has divided the decision-makers in the union, the commission and parliament, into two different positions regarding by which range computer-implemented inventions should be patentable. The parliament has amended the commissions proposal in a substantial way and the legal process has caused a heated debate both within the unions administration and among various interest groups both in favour of and against a patent on computer-implemented inventions. The loudest protests have come from a group that feels threatened by a possible software patent: Open Source. In this study I examine both the arguments by the decision-makers and by the lobbying for and against the proposal.

This study reflects on the swedish model and the models future. The swedish modelmeans that legisilation acts with the collective agreements . The wage issue is notregulated by law instead it is managed by the social partners in the form of collectiveagreements. In 2008, a report was presented by the Commission on a joint regulation ofthe minimum wage for all EU countries. The issue has become increasinglycontroversial and was especially disccused for the election of candidates to theEuropean Parlament last spring.

The question about how the unemployment insurance should be designed is today a veryinteresting topic. In 2007 the Swedish government introduced an increased financial fee formembers in the unemployment benefit societies. Since this the number of members in thesesocieties has decreased dramatically. At the same time Sören Öman was appointed head of acommission whose obligation was to investigate the initiation of compulsory unemploymentinsurance. In May 2008 Öman delivered a separate report describing how the initiation of theinsurance should be dealt with.

The purpose of this essay was to investigate the view of what kind of role the personal assistant has in disabled people´s life and sexlife and how conceptions of a "normal" life and "to live like others" can be identified related to this. My research questions was: What does the expression "to live like others" mean to the organisations? What is the view in the organisations of the personal assistant´s role in the client´s life? What is the view in the organisations of the personal assistant´s role in the client´s sexlife? What is the view in the organisations of disabled people´s rights to get assisted help with sex? I chose to do semistructured interviews with different organisations related to disability and assistance and I analysed the interviews with theoretical aspects of social constructivism, the principle of normalization and the theory of SRV (Social Role Valorization), autonomy, individualism and models of action. My main conclusion were that the views of disabled people´s sexuality and the personal assistant´s role in disabled people´s sexlife were widely separate. However, almost all of the organisations were pointing out the autonomy of the individual and the importance of setting the limits.

Introduktion: Avsikten med denna studie var att undersöka och beskriva de olika komplikationer som kan uppkomma vid och efter en bilateral sagittal split osteotomi samt fastställa deras incidens och påverkan på slutresultatet. Metod: Vi har använt oss av 4 läroböcker för att få förståelse för tillvägagångssättet vid en BSSO. Vår artikelsökning gav totalt 49 artiklar som vi läste i sin helhet genom inklusions- och exklusionskriterier. Vi valde sedan ut 34 artiklar av dessa som vi sedan använde oss av i arbetet gällande komplikationer vid BSSO. Resultat: Direkt postoperativt hade skador på nervus alverolaris inferior högsta incidens (91%) av komplikationerna. Incidens av skador på nervus lingualis var 19,4%, bad splits 6,49%, blödning 1,2%, nervskador på nervus facialis 0,67% samt non-union 0,47%. Av de komplikationer, som sågs 1 år postoperativt, hade recidiv vid posterior flyttning högst incidens på 28% och recidiv vid anterior flyttning 21%.

Abstract The subject of this thesis is the priority rules that apply in connection with mining activity. Already back in the 1800s, there were rules in the so-called Lego Charter concerning protection of workers, mainly servants. When the first modern trade union was founded in the 1870s, also developed a collective agreement. These agreements were the order of priority clauses had to intend to ensure employees' working lives. Exceptions had to be done by ensuring that individual employees' dependents. In 1974 the Act on employment entry and had intended to protect older workers.

This research addresses the issues of identity and culture in Latvia in the context of the upcoming European Union enlargement in 2004. Political self- determination of Latvia was historically indebted to culture. The phenomenon of cultural identity, so important 12 years ago when Latvian independence was regained, is largely ignored by politicians in the upcoming enlargement process. This is especially worth attention since the 8-th parliamentary elections took place in October 2002. The obvious lack of interest in cultural issues on the part of politicians is compensated by the apprehensions in the society (reflected in mass media) to loose Latvian specific culture and identity when joining the big European family.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Within the political science literature that deals with the implementation process a central part has long been what is sometimes called the implementation deficit. This means that the effect of a policy decision doesn´t turn out as it was originally intended. The often used explanation is that the policy decisions moves through many levels during its implementation where different actors can change or alter the decision in various degrees. This phenomenon has gradually become more and more attended within the legislative process in the European Union and has been addressed in numerous studies. The purpose of this paper is to examine the implementation of The Habitats Directive, as its embodied in regulatory documents, in the Swedish multi-level system.

Metod/Method: Semistrukturerade intervjuer har genomförts med kommunchefen, personalchefen, fyra medarbetare och en facklig representant i Sala kommun. Materialet från intervjuerna analyserades sedan bland annat med hjälp av två av Morgans organisationsmetaforer, Kotters 8 steg, agil projektledning och Derbys tidigare forskning inom området./ Semi-structured interviews have been conducted with the local head of government, the human resource manager, four employees and a union member in Sala kommun. The material from the interviews was then analyzed with help from Morgans organizational metaphors, Kotters 8 step, agile project management and Derbys earlier research on the area. Slutsatser/Results: En organisationsförändring enligt agil projektledning innebar att de teoretiska rekommendationerna för hur en organisationsförändring ska genomföras följdes. Att personalen gjordes delaktig i förändringen gjorde att motståndet mot organisationsförändringen kunde minimeras vilket var den största fördelen.

In this thesis I discuss about economical and political transition in countries that is consecutively being induced by influential external actors. Looking closer on the role of the EU as a dynamic transitional force, with the intention of examining to what extent the EU can pursuit its interest and modify the economical as well as the political structures of transition countries. With relations to four transition states on the Western Balkans, more precise Bosnia-Herzegovina, Croatia, Serbia-Montenegro and Macedonia (FYROM), I have examined the influential position of the EU. Another feature that is discussed is the approach of the EU and the cause of it in respect to the Western Balkans. Since the end of the crises in Kosovo the EU was given the leading roll in stabilizing and reconstructing the Western Balkans.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.