With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The purpose of this thesis is to contribute to a further understanding of the complexity in green consumer behaviour by examining how and why individuals priorities values, personal norms and identity in green consumer behaviour. The thesis employs a qualitative approach with an abductive strategy. The empirical data was produced through in-depth interviews with green consumers. Based upon the empirical findings and theoretical concepts, a conceptual model was introduced to illustrate how consumers prioritise between several values when assessing green products. The prioritisation is dependent on internalised values as well as the product function and the need that the consumer seeks fulfilled.

The values of the Swedish school system is said to be rooted in the ethics of Christianity and western humanism. Critics say that this expression can be seen as a sign of an obscured eurocentrism when world-wide accepted values is said to be cared for by Christianity and the west. The purpose of this paper is to examine how the politicians argue on this issue, why the values of the Swedish school system should be said to be cared for by the ethics of Christianity and the western humanism. I also want to examine if these arguments in fact corresponds with the worldview of eurocentrism. The examination consists of a discourse analysis review of, for example, journals of the Swedish parliament, which is later compared with the theories of eurocentrism.I believe the argumentation can be categorized in three main categories: first a conservative ideological perspective where they are driven by the notion that the Swedish culture could be defined by establishing and defending its foundations; a philosophical/religious perspective where they want to justify the indisputable values they believe should be maintained in the schools; a eurocentric/psychological perspective where they tend to express the Swedish identity by defining what is typically characteristic of ?us? and typically characteristic of ?the others?.

Critique regarding religious practices has become more and more apparent in today's society.Sans magazine has become a voice in the Swedish debate regarding religions undertakings and have received opposition from various directions. As Sans magazine, issue no.1, is accused of being islamophobic, the critique is focused on the internal discourse within the atheist and agnostic society. As Sans issue no.2 came out, it did not focus on Islam or any of the abrahamic religions but instead it discussed New age and the nature of pseudoscience.I sought to evolve the didactic discource regarding ?truth? and ?reality? by finding if thediscourse within Sans is apparent and if so, what it is based upon. The analysis also focuses onthe terms used to describe new age and pseudoscience.

This thesis in Art History and Visual Science is about values to graffiti and graffiti artist Banksy. I have studied values relating to Banksy´s graffiti images through which context they are placed in and where they are located. I have selected two different images of Banksy as an example on the basis of a transnational phenomenon, where the images that circulate in the public arena by street art and other images and imported into the galleries and consumption market. My conclusion is that the values of the images are based on the context in which each room have its surroundings and that therefore the impression will increase. The public space context, signal availability and the white cube context indicates art, and the commercial context signals goods and items that can be bought.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

This qualitative study examines news values in local journalism. The study is based on the results of five personal interviews with journalists and editors at the newspaper Nerikes Allehanda. The purpose of this paper is to examine how news values is made in the editorial process. The essay also intends to compare possible differences and similarities between news for web and printed news, the focus will consistently be locally.This will be explored through qualitative interviews with local journalists and editors. All working for the newspaper Nerikes Allehanda in Örebro..

In this thesis we compare how different strategies in choosing attribute values affects junk mail filtering. We used two different variants of a naïve Bayesian junk mail filter. The first variant classified an e-mail by comparing it to a feature vector containing all attribute values that were found in junk mails in the part of the e-mail collection we used for training the filter. The second variant compared an e-mail to a feature vector that consisted of the attributes that was found in ten or more junk mails in the part of the e-mail collection we used for training the filter. We used an e-mail collection that consisted of 300 e-mails, 210 of these were junk mails and 90 were legitimate e-mails.

AbstractTitle: Organization is communication. Communication is organization. - A case study of the communication between the management and the employees at Save the Children Sweden. (Organisation är kommunikation. Kommunikation är organisation.

 Inner resistanceThe aim of this study was to investigate the existence of an internal resistance to a work-related change in people who are long-term sick, and if this is related to an identification as ?long-term sick?. A second purpose to the study was to research in which way this internal resistance to a work-related change manifests and point to possible solutions. A qualitative study was conducted with interviews of experts and people on sick leave to illuminate the subject. The main result was divided into interviewed groups.

The purpose of this study is to get an idea of how active teachers in various stages are defining and working with values in their activities, and to highlight the similarities and differences in the way that they are working on this in the various stages. Qualitative interviews with teachers in preschool, primary education and recreational centres are the basis of the results.The study provides an overview of previous research in the area, and has a theoretical basis in Vygotskys sociocultural theory. The results show that respondents believe that the definition of values lays in relational values, which show us how to behave against fellow human beings. The way to work with value education proves to be different among educators, and we can divide them into different camps based on their attitude to value education. These attitudes are shown to be of importance for how the value education is designed..

This thesis is a study of social movements and their possibilities to effect politics by infuencing values in society through framing. I've looked upon social movements from a functionalistic-structuralistic perspective, as if they were carriers of values from people that otherwise won't be represented in the political life. The values that the social movements are struggling for can affect both the opinion and the decision-makers since the social movements in an active way are trying ti influence the society. The thesis examines the political opportunities that social movements hav to mobilise and grow. I have looked at different factors that either improve or make the political opportunities worse.

The Swedish forest policies have earlier mainly been focused on two goals: production and environment. The production goal aims to benefit the economical gains from forestry while the environmental goal primarily aims to shield the ecological values of the forest. With the introduction of the Swedish environmental code and the environmental objectives it was made clear that the overall objective for Swedish community development, including the forestry sector, is sustainable development. Sustainable development includes supporting economic, ecologic as well as social values of which the latter seems to have been forgotten in the forestry sector. This was recently brought to attention to the sector and the debate how to handle the social values is now ongoing.The legislator has not been unaware of the social values since they have since long been at least somewhat included in the preliminary works.

For centuries, the human body has been used as a mean to project the norms, moral values and aesthetic preferences that exist throughout society. It has been controlled through constrictive fashion, family and social virtues and through how we perceive gender and sexuality. This essay strives to show, not only how the body and the aesthetic values coexist, but also how they work together and influence each other, with the body as the aesthetic medium. To do this, Michel Foucault?s writings of sexuality and his theories on morality and discipline, as well as Judith Butler?s works on normativity and performativity are being used.

This master thesis investigates attitudes toward electronic publishing of fiction among the key participants authors and publishers in Sweden with the overall purpose of analysing the nature of these attitudes and what sort of tensions that exist between the two groups. The major areas of concern were formulated as: what sort of attitudes do authors and publishers display toward electronic publishing of fiction?, how do these attitudes affect the way the two groups relate to electronic publishing and to each other? and how do they perceive the future of this practice?. Everett Rogers diffusion of innovations theory was applied to characterise electronic publishing as an innovation cluster, and to investigate innovation attributes in form of relative advantages and disadvantages, compatibility, complexity, trialability and observability. Data was gathered using quantitative questionnaires, but respondents were also given the opportunity to elaborate freely on some of the questions.