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.

The thesis focus on how organizations can improve the ability of absorbing coworkers ideas in purpose of gaining long term competitive advantage through innovations. The study was conducted at IKEA AB where a campaign to collect coworkers ideas was a big success given the quantity of ideas collected. This fact allows a comparative analysis of idea management in the shape of campaigns and in comparison, idea management in the everyday line-organization.The analysis show that fundamental factors for innovative environments such as organizational climate, culture and leadership perceives auspiciously by the respondents. However, lack of infrastructure such as systems and processes hinders coworkers ambitions to contribute with ideas.An important issue in idea management is the treatment of incentives for innovation. Results of the study show that the ?soft? incentives ?feedback, encouragement and attention have a higher impact in coworkers willingness to the contribution of ideas than for instance monetary rewards..

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.

The aim of the thesis is to highlight external factors to explain why the EMU was created. The external factor considered here is the monetary policy of the United States, which often conflicted with European interests. The statistical data in the thesis, as well as previous research, show that even though the EU economically in many ways had become an equal partner of the US during the second half of the 20th century, the union still faced US influence and dependence.The results of the thesis can be explained with neorealist theories on power measured as an actor's distribution of capabilities and balancing of power. An actor that is equipped with the world's leading currency is more independent from others. Other actors, on the other hand, become increasingly dependent on the major currency and the policy of its owner.

It is well known that small businesses and entrepreneurs in the initial phase has difficult to gain access to external capital and bank loans. With the background of the problems that entrepreneurs face when they ask for capital has since the financial crisis the phenomenon of crowdfunding developed and evolved. Crowdfunding is an alternative source of funding for entrepreneurs to fund their ideas through small or medium-sized capital contribution from a larger amount of investors, often investors who have any kind of relationship with the entrepreneur or to the very idea. This study examined the factors that motivate and guide an investor's decisions when they select their projects. The results of the study show that the motives of the various existing forms of crowdfunding is big.

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.

Syftet med denna uppsats är att göra en kvalitativ och komparativ studie genom att närläsa några appar på ett givet tema. Detta har jag gjort med stöd av bilderboksforskning. Jag har valt att se närmare på ABC-appar utifrån att de är designade med en pedagogisk intention.Jag visar genom studien, på ett av många sätt, att se på och förhålla sig till appar. Utifrån ett sociokulturellt perspektiv belyser jag det estetiska begreppet smak, vilket jag ser som en betydelsefull fond till min studie, eftersom jag anser att smak påverkar förväntningen och därmed upplevelsen. Min strävan är att hålla ett kritiskt barnperspektiv, det vill säga att genomlysa de föreställningar om barndom som tas för giv, eftersom barn är en målgrupp för kommersiella intressen..

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.

Purpose:        The intention of this study is to distinguish if there is a correlation between mutual funds administration fee and their return. The study will also observe if there is a difference regarding the return between active and passive management fees.Method:        The study is founded on a deductive approach because the study is based on existing theories. Quantitative research based on statistical data has been used. A correlation analysis has been applied to determine if there is a correlation between the chosen variables.Conclusion:   The conclusion of the study is that active management of funds mainly do not give a higher return than passive management funds. Neither is the administration fee dependent on the risk a fund has..

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.