Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

AbstractThe purpose of this minor thesis is to describe and systematize the Swedish debate about Sweden?s participation in the defence community of the European Union. Should Sweden take part of this or not? My aim is to describe the debate in a structured and legible way, so that the reader can get a comprehensive picture. The questions of the study are:· Which actors join in the Swedish debate about Sweden?s military participation in the EU:s defensive community; the possible common defence of the EU and the EU:s military crisis management?· Which arguments are delivered (for and against) in the debate?To be able to fulfil the aim of this study I have done an argumentation analysis.

After the orange revolution in Ukraine, hope was given to achieve fullydemocracy in the whole society. However, this has not been the outcome; theUkrainian public administration still has problems to deliver what the societydemands. By answering the question: ?Which problems have the publicadministration to become democratic and how can we explain them??, we analyzethe failures within the public administration to accomplish democratic procedures.The empirical material in this thesis is mainly obtained from interviews andresearch during a field study in Ukraine. The problems for the civil servants inUkraine to act as guardians of the society are strongly connected to an inadequateprofessional knowledge.

The Swedish political organization is subject for the investigation of this thesis, with regard to the realization of universal human rights. There is a discrepancy between the Swedish state's international undertakings in legally binding treaties and theactualization of human rights by local authorities. The local authorities are ruled by a complex function of both national and local government. Of interest here, is the effect that these, and other organizational aspects, between the national and the local, have for the realization of human rights in local authorities. Also, the discrepancy between the national and the local is attempted to be understood.

The purpose of this media scientific study is to contribute to a better understanding about how blind people?s empowerment and participation may affect their role in the digital society.Earlier international studies in this area have shown that blind people not only need more knowledge then the seeing population about the computer, but also about the technology behind their tools for using Internet. The results from these studies have also shown that Internet increases the blind people?s independents and that those who use Internet feel more involved in the society.A qualitative method was chosen to study the three most common categories from the earlier studies: knowledge of technology, empowerment and participation. Are there differences in the results compared to our study in Sweden 2014?Interviews with eight blind, experienced computer users have shown that knowledge of technology is essential for their use of Internet and that the Internet increases their empowerment and their participation.

In 1930 a new library reform came into force, which in reality was the beginning of the modern Swedish library. The purpose of this reform was to take measures to promote efficiency, for example to increase library co-operation. The Government grants were at the same time raised considerably. However, as early as in 1930, but especially the following year, the depression hit Sweden. The Government reduced the grants until the first half of 1936.

Our employer, Gaddad, is a tattoo and piercing community that was created in 2006 with the basic idea to make it easier for people to get in touch with the tattoo artists and piercers from all over Sweden. With the homepage?s popularity at 2009 they decided to expand with the news page Inkzine. 2011 they contacted us with a plan to expand the homepage to Europe and then merge their two sites under the name Inkzine.The goal of this project was to create design suggestions for Gaddad / Inkzine that both the administration and the current users liked and would consider implementing on the website. In order to evaluate the current design and our suggestions we decided to use two questionnaires .

Den nya revisionsstandarden i Sverige (RS) är en översättning av International Standards on Auditing (ISA). Den innebär en rad nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorerna ska granska och uttala sig om fler förhållanden än tidigare. Företagen är mer komplexa idag och det ställer krav på revisionen. Idag räcker det inte med en revision som enbart baseras på principer.

Our employer, Gaddad, is a tattoo and piercing community that was created in 2006 with the basic idea to make it easier for people to get in touch with the tattoo artists and piercers from all over Sweden. With the homepage?s popularity at 2009 they decided to expand with the news page Inkzine. 2011 they contacted us with a plan to expand the homepage to Europe and then merge their two sites under the name Inkzine.The goal of this project was to create design suggestions for Gaddad / Inkzine that both the administration and the current users liked and would consider implementing on the website. In order to evaluate the current design and our suggestions we decided to use two questionnaires .

Research about what differences and similarities exists between UNHCR and UNRWA in the opinion of a refugee?This examination focuses on a study between The United Nations High Commissioner for Refugees (UNHCR) and THE United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). Both organizations are UN-related and are in charge of refugees, however they differ by the fact the UNHCR controls all of the world?s refugees with the exception of the Palestinian refugees, for which UNRWA. The aim of this work will be to examine the definition of refugees as well as their entitlements and in what way they differ depending on which organization they belong to.As theory I have, among others, used Rainer Bauböck?s book ? Transnational Citizenship?.

This thesis aims to evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.

Den teknologiska utvecklingen har bidragit till en ökad globalisering av dagens samhälle. För många företag har detta inneburit att verksamheten fått en alltmer internationell karaktär. Internationaliseringen kräver nya kontakter och företagen ställs inför nya utmaningar då de möter människor med olika kulturell bakgrund.Med denna bakgrund väcktes intresset för vårt problem om att undersöka hur företag i business-to-business-kontext (B2B) identifierar och hanterar problem av kulturell karaktär vid utländska affärsförbindelser. En kvalitativ undersökning av tre svenska företag inom B2B-kontext genomfördes. Företagen som deltog var Pronova AB, Axelent samt Albany International, där respondenten på respektive företag har en framträdande roll vid internationella samarbeten.

This thesis aims to develop a theory in the under researched field of international comparative cultural policy studies. lt does so by combining theories from the fields of political scienceand cultural studies, researching how and to what extent the concepts of culture of different states have an impact on the way cultural policies are constructed.The thesis uses this theoretical development in order to research a specific problem, namely the perceived possibility that Swedish and German cultural structures are slowly converging. Two recent official policy documents from each country are the objects of study. Through comparative idea analysis and with Michiel S. D Vries theories on decentralization, the thesis explains the convergence between the countries by differing cultural views between them.

Runtom i världen finns det utarbetade metoder för att begränsa den ökande populationen av förvildade katter. Studier gjorda över så kallade TNR-projekt (Trap, Neuter, Return) har visat goda resultat på den långvariga effekten av minskad förökning, men också på en förbättrad välfärd för individerna. I USA finns det kliniker som arbetar mycket eller enbart med dessa patienter. Dessa blir finansierade genom statliga bidrag, privatpersoners donationer, samt fri-villig arbetskraft. Lämpliga anestesipreparat har utvärderats till just dessa patienter, och rikt-linjer för hantering av icke hanterbara individer finns dokumenterade i flera studier. I Sverige uppskattas antalet hemlösa katter till cirka 100 000, men problematiken kring dessa individer sköts i stort sett av privatpersoner och katthem.

Kvinnor har sedan 1980 fått tjänstgöra som officer i Sveriges försvarsmakt. Trots detta är fortfarande de kvinnliga officerarna och soldaterna i klar minoritet i organisationen. FN:s säkerhetsråd har arbetat fram två resolutioner som båda strävar efter att involvera kvinnor i större omfattning när det gäller arbeten vid kris, krig och konflikter. Inte enbart att öka andelen kvinnor i hjälpande trupper, utan även involvera lokalbefolkningen. Hur ser då verkligheten ut vid de internationella insatserna? I detta arbete presenteras en fallstudie om MOT Juliette, ett kvinnligt observationsteam som under sju månader tjänstgjorde i Afghanistan.