Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.

Denna uppsats analyserar bearbetningsfasen vid översättningen av "La protección de los derechos humanos en el Sistema Interamericano. Manual para defensores y defensoras de derechos humanos" som är utgiven av organisationen CEJIL (Center for Justice and International Law) som verkar i Nord- och Sydamerika. Först ges en förberedande textanalys där källtexten och förutsättningarna för översättningen beskrivs. I den följande analysen studeras översättningsproblem som rör textens komplicerade meningsbyggnad och tunga koordinationsfraser. Utifrån olika teorier och artiklar om svenskt klarspråk studeras det vilka strategier som har använts för att skapa en enkel och tydlig text på svenska.

The purpose of this master?s thesis is to describe and analyse the origin and development of the municipal library of Västervik. There have been four previous libraries and our examination starts in 1859 with the foundation of a parish library. The other forerunners were a working-class movement library and two libraries in the International Orders of Good Templars. Before the merger of the libraries there were discussions in the municipal council, among the working-class movement and in the IOGT.

sustainable development by reducing the energy use by EU:s directive of energy efficiency and the UN Convention. The second purpose is to present the technical solutions regarding ventilation and heating system that is being used in passive houses. This was done using 8 passive houses, 4 germany and 4 swedish passive houses. Even the international and Swedish system requirements for passive houses have been addressed in this project. The goal was also to explain how and why the mechanical system in passive houses has developed to the technology used today.

Background:Due to a more open climate in society for homosexual people several lesbian couples have given birth to children in their relations. Research has shown no differences between children in lesbian families and children in heterosexual families considering mental and social health. International research has also shown that lesbian parents often have bad experiences from meetings with healthcare providers.Theaim of this study was to describe lesbian child families/familyplannings and the lesbian parents experiences and expectations of the healthcare.Themethod for the study was qualitative interview with 9 lesbian parents. The data was analysed by the queer theory heteronormative concept.Theresults of the research was that lesbian families considered themselves as a nuclear family and at the same time distanced themselves from the nuclear family concept. The findings showed that lesbian couples are involved in a very long process when they try to become parents.

Antalet anmälda våldtäkter har ökat markant de senaste tio åren. År 2010 anmäldes 5960 våldtäkter mot kvinnor, män och barn jämfört med 2084 våldtäkter år 2001. När det gäller antalet anmälda våldtäkter år 2010 mot kvinnor 18 år eller äldre var siffran 3245, medan motsvarande siffra för män var 97. Kvinnan som våldtas blir kränkt och förödmjukad både sexuellt och personligt. Som andra människor i kris kan hon tappa meningen med sitt liv och fyllas av sorg och ångest.

The purpose of this study was to investigate how Swedish retail companies work with CSR internationally.The study also sought to explore the opportunities and challenges that exist, and the stakeholders that motivate companies CSR commitment.The theoretical framework is composed of international CSR guidelines of the OECD and the UN, Carroll's CSR pyramid and three-stage model and Freeman's stakeholder theory. Furthermore a qualitative research approach was applied where four in-depth interviews were conducted with representatives from Axfood, Löfbergs Lila, Oriflame and CSR Sweden.Finally, the study demonstrated the conclusion that the companies CSR strategies are structured in a similar way regardless of the market. CSR attract and retain workers, create a good reputation for brands and results in working conditions, living standards and environmental improvements. Difficulties, however, are the complexity of being able to control each partner and manage differences in language, laws and culture between countries. Finally there are a number of stakeholders that motivate companies to work with CSR, of which shareholders are considered the most important..

Because of the increasing numbers of international tourist arrivals each year it is essential that tourist operators are aware of the impacts that tourism generate. Tourism affects the world in an environmental, social and economic way, positive but also in a negative way. To travel responsible and sustainable is therefore important, and operators have a responsibility in this subject.Because of this I wanted to look at how Swedish tourist operators manage responsible tourism, together with what amount of information their customers receive about this. To be able to study how operators work with this I conducted three interviews via email. The tourist operators were of different sizes and specializations to receive a more extensive result.

With the expansion onto the international market almost a decade ago, Swedish energy corporation Vattenfall began it's breaking and burning of coal on German soil. Criticism aimed at Vattenfall peaked in the mid 2000s with the revelation of large quantities of carbon dioxide emissions and the re-location of villages and graveyards in German states Brandenburg and Saxony. The purpose of this thesis is to show where the responsibility for these activities lie. By analyzing the history of, and the political debate surrounding, Vattenfall, I will show that the prevailing policies of right- as well as left-wing parties in the 20th century were all, regarding this matter, market oriented. I will also show that these market promoting policies made possible a situation where the transparancy of, and state control over, Vattenfall were close to eliminated.

In this thesis I will examine Willy Brandt's new Ostpolitik with the help of Robert Putnam's analytical framework of two-level games perspective and the theory of social constructivism. Firstly, I will briefly set out the development of Germany's history before it was divided into the Federal Republic of Germany and German Democratic Republic in 1949. After that I present West Germany's foreign policy from 1949 to 1969 in order to show how Willy Brandt continued and broke with different foreign policy doctrines. Finally, I want to illustrate his new Ostpolitik and the international and domestic factors, which contributed to its realisation. The main question of this essay is: How significant were the changes of the West German society for the realisation of the new Ostpolitik from 1969 to 1973? One of the most important findings in this essay is that on the one hand that many West Germans had accepted that their country was divided and on the other hand that many groups in the society such as the significant newspaper Die Zeit and intellectuals supported the new Ostpolitik.

The purpose of this study was to examine the foreign news flow in Sweden´s largest news agency TT. Since TT has an important position as a news provider to most of Sweden´s local and national news outlets, it was important to examine exactly what their news stories consisted of.The theoretical background of this study consist of theories of news values, agenda setting, dependency theory and the theory about the ?news shadow? a lack of coverage leads to.In our quantitative study we have looked at 506 articles taken from the TT news flow during two weeks In November 2013. We have studied which continents and countries the news origins from, who have supplied the text, the topics of the news, which one gets to speak in the text and what general tone the story has.The study shows that the supply of news follows the criteria of news values. It also shows that in some regions of the world the coverage is almost nonexistent.

France is committed to its ambition to lift the European Union's arms embargo imposed on China after the Tiananmen Square Massacre in 1989. France is of today the only member state that is acting to lift the arms embargo, evoking questions of motives behind its behavior. The underlying assumption in this essay is that France's actions reflect a need to find new ways of adapting itself and surviving faced with the threats of its decreased international influence. By using three different perspectives ? realism, liberalism and constructivism ? this essay examines three possible models of analysis to explain France's behavior.An analysis of the discourse covering this essay´s topic between 1989-2007 provided the basis of the paper.

The purpose of the essay is to examine how issues concerning gender equality are perceived and to show what areas are defined as problematic in different discourses. It also raises the question of who is defined as responsible for dealing with issues concerning gender equality in these different contexts. Theories used are the gender system and intersectionality. The study builds on a mapping of a company that is active nationally and internationally, with emphasis on the problems that can arise when these two social contexts meet, with a special focus on cathegories such as gender and ?Swedishness?.

The purpose of this study was to examine the incentives behind Sweden?s decision to engagein the Afghanistan conflict.The method used to fulfil the purpose of the study is content analysis. The material that hasbeen used in the study is various books and articles concerning Sweden in Afghanistan,Swedish foreign policy and perspectives in political science.The study is multi-theoretical and thus the analysis explains the incentives from a liberal, arealist and a constructivist point of view.The conclusion of the study is that identity has a great part in explaining the incentives forSweden to engage in Afghanistan, especially because of the transformation in strategy andforeign policy that has taken place since the end of the cold war. Other factors, such as peacebuilding and national interests also are incentives supported by the material used in the study.Yet, perhaps they are first and foremost connected by the constructivist idea of identity..

Vår C-uppsats har varit inriktad på att undersöka etableringen av Alnour International School i Luleå höstterminen 2007. Skolan kommer att vara en internationell skola där eleverna erbjuds undervisning i islamsk kultur, religion och arabiska språk. Syftet var att, ur både ett religiöst och samhällsperspektiv, undersöka hur Alnour beskriver behovet av en internationell friskola och dels vilka argument motståndarna ger mot Alnours etablering. Vi har studerat relevant litteratur, samt tagit del av Lpo 94 och skollagen. Som informationshämtande metod har vi använt oss av kvalitativ fallstudie i form av intervjuer med två personer som är kunniga inom området.