The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

New rules for bank capital adequacy were introduced in 2013. This caused a changein funding of real estate companies. The bank could not cover as much of thecompanies funding?s as before and they had to explore other funding opportunities,such as bonds. Bond funding in Swedish real estate companies regularly consists ofunsecured corporate bonds and the secured ones are not that common.

This survey has as its aim to see how two local newspapers in the city Växjö and the region of Kronoberg in Sweden reported and acted in connection to the referendum taking place in 1922 whether or not alcoholic beverages should be prohibited. In order to do this we analyzed Smålandsposten and Nya Växjöbladet to see their reporting. We found that the numbers of articles and debate contributions increased during the months closer to the referendum. We also found that Nya Växjöbladet where slightly supporting the prohibition of alcohol while Smålandsposten where against it. The arguments used by both sides during the debate were also analyzed.

"The Value of Knowledge - Towards a Virtue Epistemological Position" The classical question, first posed in Plato's Meno, concerning the value of knowledge constitutes the starting point of this essay. Value analysis has long been neglected in epistemologist's accounts until its re-emergence with the tradition called ?virtue epistemology?, in particular with scholars following Ernest Sosa. Like virtue ethics virtue epistemological accounts changes the focus from the object to the agent, i.e. from knowledge to intellectual virtue.

This master thesis examines the copyright law with the purpose of sorting out the consequences and the effects of the law impacted on libraries. The theories used are mainly discourse analysis and public domain theory. At the centre of the examination is the effects that copyright law bring to libraries and their ability to perform their work. A major part of this thesis is gathered around the analysis of the presumptive key words that give the structures of copyright law the possibility to claim rightfulness. This is an outspoken strategy to illustrate the discourse of copyright law.

The purpose with this study was to examine six caseworkers and two clients? experiences of interaction in the investigative work of social assistance. Moreover, how the interaction between caseworkers and clients are affected by the structure of the social assistance unit. The study also wanted to show how interaction rituals contribute to the change in assessment procedure in the investigative work. The study even aimed to highlight the ways in which social exclusion occurs in investigative work from caseworkers and client?s capital and gender.

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..

Kommunikation, kompetens, förtroende och engagemang är alla viktiga faktorer förfastighetsmäklaren som påverkar kundmötet. Fastighetsmäklaren ska arbeta aktivt medvariablerna för att få vetskap om och tillfredsställa den säljande kundens önskemål. Ennoggrant utförd behovsanalys av kunden tillsammans med ett individuellt anpassat kundmöteär faktorer som påverkar kundens tillfredsställelse i positiv bemärkelse. Studien bevisar attvariablerna samverkar och påverkar antalet nöjda kunder inom fastighetsmäklarbranschen..

Studiens syfte var att undersöka hur valda delar av forskningslitteraturen beskriver och diskuterar kring föräldrar med utvecklingsstörning. Vi fokuserade på den valda forskningslitteraturen utifrån tre teman: Föräldraförmågan hos utvecklingsstörda föräldrar, riskfaktorer för barn som växer upp med utvecklingsstörda föräldrar och stödet från samhället till föräldrar med utvecklingsstörning. Den metod som användes var en kunskapsöversikt som delvis tolkades hermeneutiskt. Resultatet av studien visar att de flesta föräldrarna var villiga att ta emot stöd av antingen professionella, anhöriga eller både och för att klara av sitt föräldraskap. Barn till utvecklingsstörda föräldrar kan vara en riskgrupp men behöver inte vara det.

The purpose of this thesis is to analyze how museums, seen as heterotopic places where time and space act simultaneously, can, with the help of museum educators and guides, integrate the foreign citizens in Sweden. The analysis is done with the help of three institutions: The Vasa Museum, the Royal Armory and The Great Synagogue in Stockholm.The author of the thesis argues that recruiting trained personnel with foreign roots by museums would help significantly in the creation of a sense of collective identity and belonging among those citizens who are just adapting to the country. Through the use of Swedish, in conjunction with their mother tongue, as well as analogies, an important contribution can be attained in their integration.In this work, concepts such as the accent, are treated in a categorical manner, as the author, with the assistance of other researchers, concluded that the accent should not influence the perception of the intellectual and work capability of a professional museum educator/guide.History represents another key element in this thesis, as it discusses the way to find a new narrative form to channel history and refer to it, thus sharing historical roots with these new immigrants in Sweden..

Särskolan är idag en skolform för elever med intellektuell funktionsnedsättning. Syftet med denna studie är att få ökad kunskap om och fördjupad förståelse för hur tillhörighet till särskolan kan upplevas och påverka identitetsutveckling hos elever med lindrig utvecklingsstörning. Studien är kvalitativ med hermeneutisk ansats och bygger på semi-strukturerade intervjuer med elever i gymnasiesärskolan. I studien framkommer att eleverna i gymnasiesärskolan upplever tillhörigheten tudelat. Samtidigt som särskolan upplevs som en trivsam och trygg miljö, positiv för social delaktighet och kunskapsmässig utveckling upplever de en skam och sorg över tillhörigheten som de därmed försöker att hemlighålla.

The aim of this thesis is to get a better understanding of how the management control system works at V&S Distillers. V&S Distillers went through an organizational change in the beginning of 2005. The marketing function went from being a country-driven to a category-driven organization. Among other things this resulted in increased cooperation between employees in different geographical locations. We aim to analyze how a geographical distance affects relations and the use of management control.

In this composition, a study of consignment inventory on basis of the factors which are important for implementation and application of consignment inventory are made. Logistics chain from subcontractor to end customer is becoming more complex when the volume of items constantly increases to satisfy the needs of the market. From that perspective, companies had large inventories but today it is a lot of different solutions to streamline inventory management. One way that recently becomes increasingly common is to let the subcontractor fill up the customers stock using different approaches such as VMI (Vendor Managed Inventory). A further step in the evolution can be to make use of consignment inventory where the vendor owns the stock of the customer.

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..