The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

Ordbetydelsedisambiguering, att bestämma vilken betydelse av ett ord som gäller i ett givet sammanhang, är en av språkteknologins huvudutmaningar. Medan ordklasstaggning och informationssökning har nått mycket användbara nivåer är det fortfarande långt kvar innan vi har hittat en metod som på ett tillförlitligt sätt kan hjälpa oss att automatiskt ordbetydelsedisambi- guera digital text. I denna uppsats undersöker jag vilka metoder för ordbetydelsedisambiguering som finns, hur de fungerar, samt demonstrerar hur en praktisk implementation av en sådan metod går till..

The aim of this master thesis is to describe some general trends and important steps in the Swedish university libraries user-orientation from the implementation of the university college reform 1977 until today. The aim gave rise to four further questions. Literature studies and empirical studies in the form of focusing interviews have been carried out, in order to answer the questions. Of the entire background material I have made a simple form of general analysis. I found that the libraries, during the years have interacted with the following four interested parties, the government, the mother organization, other libraries and the library users.

In the year of 2002 a new council regulation on community designs was implemented. In the beginning of the essay the legal situtation before the implementation is investigated and part of the purpose is to evaluate if it constitutes a solution to the problems with protection of fashion designs that existed then. Because fashion designs more or less were excluded from protection during the period before the implementation the fashion business developed a habit of unauthorized reproduction. This attitude among the market players is a central point of the essay. The essay starts off with a review of the earlier lack of possibilities regarding the protection of fashion designs.

This study is intended to study how the social worker in financial assistance relates to the social workers exercise of its authority, regarding the Social Services Act and the Administrative Procedures Act. In concerning how the social worker treats and handles the cases of their clients, but also what significancethe organization's policies and goals have on the social worker?s role and the formation of their professional identity. To answer these questions the study chose a qualitative approach. Because the purpose of this study is to investigate the social worker?s personal beliefs about their way of conducting social work.

The aim of the present paper was to see why a recommended course of action is not always followed in the way it is supposed to. The paper deals with a new method (SFA-metoden) used by The Social Insurance Agency in working with sick-listed people. Aspects that are elaborated on are local effects of the method at its introduction, case managers work conditions, and control of the implementation of the method. Two different methods of investigation have been employed. On the one hand, previous reports on the method have been analysed, and, on the other hand, two focus groups interviews, one consisting of case managers´ working with the method, and one constituted by their supervisors have been carried out.The results have been analysed in accordance with, on the one hand, the theory of street level bureaucrats and, on the other hand, certain concepts applied in the new institutionalism.

Most swedish newspapers have a homepage where their news are presented. Existing guidelines describing how to write for the web often recommends you to keep it short and stay objective. But how about longer pieces of content presented in the print version? What will become of reports, interviews and essays as we?ve come to know them as the printed newspaper goes digital?Interviews with representatives of five swedish newspapers shows that the extent to wich content is being published on the web is connected to the overall purpose of the web presence. The fact that many newspapers does not publish longer pieces of text on the web rather seems to be an economic issue, than a matter of good readability.Past studies shows that longer pieces of text may well work on the web, if the reader?s interest is big enough.

I denna rapport beskrivs det hur man har valt att lösa en dot1x-implementation på en Cisco 3000 switch. I rapporten återfinns konfiguration och egna tankar om dot1x. Rapporten innehåller även en guide om vilka kommandon som kan vara bra att använda sig av vid en dot1x-konfiguration. Funktioner och annan användbar information som rapporten handlar om är Dot1x, EAP, Autentiserings Server, Authenticator, Supplikant, MAB, RADIUS, Mac-Format, Host-mode och Vlan..

Increased competition in the IT industry has sparked a need for developing faster innovation processes with more predictable output. One of the biggest issues when it comes to achieving a faster flow through the innovation process lies in managing its high degree of variation. Proposing a solution to this problem, Lean Software Development (LSD), was developed to provide a framework for how IT companies should organize its software development process to achieve increased speed and quality. This study examines to which extent LSD, as a set of values, principles, methods and tools, can be used to improve flow efficiency in the innovation process. A case study of a multinational IT company was made by conducting ten semi-structured interviews with current employees.

The purpose of this study has been to analyze how managers within the elderly care who operate according to the Social Services Act work to support the assistant nurses with the social documentation. In order to achieve my purpose and to be able to answer the research questions, a qualitative approach was selected. My empirical material consists of seven interviews, four with assistant nurses and three with managers. Anthony Giddens? structuration theory in Månsson, (2003 s. 422) has been my theoretical starting-point and the concepts of practical and discursive consciousness have been used in the analysis.

The regulatory framework for constructional calculations in Sweden did expire In January the 1.st, 2011.Since then the constructional regulatory that originally were composed by Boverket (BKR) has been replaced by new common range (Eurocodes) for the entire European Union. This transition has led to changes in existing rules and standards regarding dimensioning area in Grids and has forced a need for updating to structural Engineers.The new calculation system has caused time-consuming studies of the new rules and a proper understanding of all the advice and regulations for the entire profession.This study has been carried out in cooperation with the firm "Knut Jönson Ingenjörs AB i Stockholm?, that has been affected by this transition as all other consulting firms. The firm has requested for a calculation method of wall beams according to Eurocodes. The study's focus is therefore to clarify the rules and guidelines regarding the design of wall beams according to the new regulation.

Wind power is an energy source that is becoming increasingly popular in Sweden and around the world. The establishment of large wind farms supply and contributes to energy production within grid in search of a more sustainable energy production. Wind power is becoming more popular and opens up new areas of implementation. More cities are starting to use small-scale urban wind power, everything from full-scale work for a little less work adapted to the villas. Sweden has high goals regarding the production of green electricity and the work which deals with the conditions Sweden plays in achieving those goals.