Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

More and more companies open up facilities and stores in countries all around the world. Entering a new country means a new culture, a new language, different norms and values and new people with a different way of thinking unlike what you are used to. In order to survive and be successful in this new country means that you have to adapt to the new culture and its components you encounter.The purpose of this thesis has been to identify possibilities and barriers in the Middle Eastern culture affecting international clothing companies. Furthermore it has been investigated how these companies must adapt their products and promotion to this culture.In order to obtain relevant data for achieving the purpose of the study interviews and observations was made at three international clothing companies in Tehran, Iran. These were Mango, United Colors of Benetton and adidas.

Algebra in school, - a study on students` algebraic knowledge of the field equations in ninth grade.International (TIMSS) and national mathematics studies detects that Swedish pupils math skills is deteriorating in comparison to other countries. Therefore has the subject of mathematics become one of the school subjects which are becoming increasingly in focus. The government has made a big effort, Matematiklyftet, in mathematics in primary education, 650 million has been invested and the Agency has been tasked to train all current mathematics teachers through peer collegial learning. This effort is the most pervasive in modern times in Sweden.The aim of this study is that we as prospective mathematics teachers want to find our approach to surveys results. By using the Governments? diagnoses, Diamant, student group interviews, teacher interviews and theories in mathematics education, we want to make students' algebraic knowledge of the field equations visible.

AbstractThe aim of this essay is to bring understanding to one of the problems theinternationally adopted in Sweden might face, the identity dilemma. In order to do so, a theory of identity construction, Constructionism, is used. This theory says that the construction of identities is a constantly continuing process, influenced, not only by our own perception of ourselves, but also by how we are viewed and treated by otherpeople.Given this theoretic starting point, an examination of the adoptees? everydayencounters in the Swedish society is made, using an autobiography, a biography, a collection of interviews, and newspaper articles. The result shows that the internationally adopted, although they are Swedish both by mind and by law, experience that they have been, and sometimes still are, confronted with strong attitudes such as racism, prejudice and stereotypes.Furthermore, those who experience the identity dilemma often refer to how they are perceived by ?the others?, or to what the encounters with ? the real? Swedes have been like.

The world is increasingly coalescing, ecologically, economically and culturally. Many problems can no longer be solved within the own state borders and the limitation of the territorial state is obvious. Jürgen Habermas means that a world domestic politic without a world government is what this progress need. Therefore it is important that national interests become less central and the solidarity between people is given priority in international relations. The focus of this thesis is therefore a critical discourse analysis of the current position of the internationalisation of Swedish security and defence policy.

This thesis examines the USA?s response to the military coup in Myanmar 2021 through a comparative analysis of the two dominant international relations theories: realism and liberalism. The study uses a qualitative text analysis of the US Burma act of 2021 to test the explanatory power of the theories in the formulation of US policy. The results shows that liberal theory has the greater explanatory power, as the US response was systematically motivated by a normative desire to restore democracy in Myanmar. However, some realist tendencies could be observed, especially through exception clauses preserving US national security interest and the mention of China?s support for the military junta in Myanmar.

The first of the dual purposes of this work has been to describe the research that has been done regarding the root causes of terrorism and second, using a general causal theory and examining the political dimensions of it, to discuss whether or not general causal theories (grand-theories) are helpful for researchers and policy-makers when reacting to social developments in the form of terrorism. The essay is a qualitative literature analysis and I have based my studies on mostly new books treating root causes of terrorism. I have concentrated on discussing international terrorism and how political dimensions may impact the occurence of this form of political violence. The conclusions I have made is that there is no widespread consensus among researchers and scholars as to what really causes terrorism. Neither can the general model examined in chapter 5 be used to predict when and where terrorism will occur next.

Abstract:Objective: This study aimed at describing the health concept in the Swedish follow up programme for cerebral palsy (CPUP), with main focus on how aspects of participation is expressed in the agenda of the programme. Design: Document analysis: The home-page of CPUP was searched for three types of written material; references to the nature and aim of the programme, protocols used for data collection and abstracts from articles and reports on the list of publications. Within these all expressions of health, with bio-psycho-social understanding of the concept, were extracted and condensed with manifest content analysis. The meaning units obtained were linked to the International Classification of Function, Disability and Health ? Child/Youth (ICF-CY).

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

International Contract Law presently offers three sets of principles: the UNIDROIT Principles of International Commercial Contracts (the UNIDROIT Principles), the Principles of European Contract Law (the PECL) and the Draft Common Frame of Reference (the DCFR). These sets of principles contain general principles which are intended to serve as model rules. The three sets of principles have been published, but they have not been adopted. The UNIDROIT Principles and the PECL are not meant to be adopted either. There are different opinions as to whether the sets of principles can be considered to be a source of legal status at all.The sets of principles have been referred to in Swedish law.

Montagu´s harrier (Circus pygargus) is a diurnal, Eurasian raptor, which migrates from its northern breeding grounds to winter in sub-Saharan Africa. In Sweden, its core breeding area is centred on the island of Öland, with a stable breeding population of approximately 40 pairs. The province of Uppland is on the northern end the distribution range, where 4-8 pairs have regularly bred since the 1980s. In Sweden, the Montagu?s harrier is classified as an endangered (EN) species. This classification is partly due to a lack of preferred nesting habitat, such as shrub-lands or dense wetlands with Claudium spp.

Concept - detail - buildingStockholm International Fairs, new main entrance I studied at the KTH School of Architecture from 1995 to 2000. After completing my studies I wanted to work in an office that had a structural way of thinking and that knew the building process; I therefore chose to work for Rosenberg Architects. I have worked on a number of projects, among them several for the Stockholm International Fairs, from the Rica Talk Hotel and Hall AE, to the new main entrance.In the projects we undertook at the School of Architecture we had to identify and draw details that were central to our concepts. I have here identified some key details that we considered to be essential for the concept in a built project; the new main entrance of the Stockholm International Fairs completed in 2013. The entrance has complex logistics with multiple intersecting flows: exhibitors, employees, journalists, VIPs and others.

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.

This paper deals with the subject internal communication. We received this assignment from Region Värmland, an organization formed jointly by the 16 municipalities in the county of Värmland, to take responsibility for regional development, growth issues, culture and adult education in Värmland. The organization consists of a number of geographically dispersed units with specialized working areas. In this type of organization, there are high demands on internal communication as a tool to coordinate the organization?s different units and integrate their work, in order to reach the common goals.