Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The intention of this essay is to study the Swedish General Staff as a learning organisation during the period of 1914-1918 based on the theoretical work developed by the philosopher Bertil Rolf. Previous international research on the Prussian/German General Staff has shown that it is considered to be the first learning organisation in history. The Swedish General Staff was based on the German General Staff model and the focus of this study is to compare the development the tactics in Germany and Sweden regarding defence and attack in trench warfare. The questions are: How were the possibilities for gathering and analysing informa-tion affected by the war? Which conclusions were made for trench warfare in Swedish conditions? What experiences from the war and exercises in Swedish army were implemented in manuals and training?The conclusion of the study is that the Swedish General Staff was functioning as a learning organisation during the WWI through the ability to follow the international development, mainly in the Central Powers, and by modifying the experiences to the prevailing Swedish strategic and tactical conditions.

The aim of this study was to examine how individuals with disability pension reason about a return to work. Action theory, as presented by Berglind, was used as theoretical approach. Qualitative interviews were conducted with five individuals who have disability pension due to mental illness. The respondents describe how they weigh benefits and disadvantages against each other. The main reason for a return to work is economical.

Outsourcing means to contract out work previously done within the cooperation to a supplier.This is an increasing trend today. Traditionally companies have outsourced manufacturing butwith the growing specialization they tend to outsource other activities as well.China?s economical reforms and entrance into the World Trade Organization, WTO, hasenabled international business connections. Since China offers one of the cheapest labours inthe world, many companies have an interest in starting up an activity in the country. Themany foreign investments in China have lead to an economical growth which in turn hasmade it possible for China to invest in the Chinese competence and innovative capacity.The commissioner of this master thesis, SMS, is one of the leading actors in retrieval ofamong other things mounts and stands for flat screens and projectors.

Swedens membership in the European Union have resulted in an internationalcharacterized labour market. The construction sector is the area who employs mostposted workers among the 7400 employees who monthly enters the market. It?s alsothe sector where a big part of the work-related deaths occurs. The purpose of this studyis therefore to contribute to a greater understanding of the regulation regarding postedworkers, their work environment and the consequences of it.

Work environment has been an important part of the Swedish working life for a long time and with the help of the Working Environment Law the work environment is mandatory. The purpose of this study was to gain a deeper insight into how the system of middle managers systematic work environment looks like. The question was: How do six middle managers perceive and deal with systematic work environment? A qualitative study was conducted with six middle managers from a global company. During the analysis, there were three main themes to be recognized (cooperation and support facilitates the work environment, problem with the systematic work and difficulties with staff) and six sub themes.

The purpose of this thesis was to investigate the implications and challenges of intercultural communication. An in-depth study was performed of the perspectives from people who work within an international organization. How they experience cultural differences and how they handle them, in particular when it comes to communication. Also, their perceptions of communicative competence were explored. The study was carried out at Svalorna India Bangladesh, at the Swedish office in Lund.

The 1948 Universal Declaration of Human Rights is probably the world's most known andinternationally most respected document. The purpose of this study is to examine if the UDHRreflects universal values and norms and to assess its moral and juridical relevance today, 60 yearsafter the adoption. The literature used in this literature-based critical study is mainly written bythe academic elite of the discourse on Human Rights. By comparing these sources I have reachedthe conclusion that the UDHR is still today an important document because of its continuinginfluence on international lawmaking and because of the encouragement and aspirations tomankind in the never-ending struggle for the rights it represents..

The purpose of this thesis is to study to what extent the UN millennium development goals have influenced Sweden?s development policy. The research method that I have used is a qualitative text analysis and I have studied the ideas in governmental texts and millennium development goals reports from 1995-2008.My hypothesis is that the basic ideas that has symbolized Sweden?s development policy has not changed much since the adoption of the millennium development goals in year 2000. This hypothesis is based on different ideas that the basic perspectives in international development policy are rather constant.My conclusion is that many of the areas that are affected by the millennium development goals already are prioritized areas within Swedish development policy, for example poverty reduction and gender equality.

 AbstractSystem methodology is in the very heart of system development, it is a crucial part of how you define your work, how you choose to approach the actual problem at hand and how to solve it. Researchers in the system development field has shown that not all methods in theory are in compliance with how it is practiced by the companies who use them. In our thesis we have studied a larger international IT- company and one of their local offices in Sweden, who some years back changed their system development method from a more traditional to an agile one. Our aim of this study has been to establish whether both of these methods has differed between theory and in actual use, and if so, why this has occurred and what the underlying rationality might have been to promote this change. Our questions that we sought to answer were; 1.

 To enjoy work, and be satisfied in the work you do, is important to most people. Work scientific research shows that dissatisfaction with physical or the psychosocial work environment often gives negative effects on the performed work. The purpose of our study is to chart the experience in work satisfaction and psychosocial work environment amongst nurses within psychiatric care. It is an empiric cross section study. The participants in the study contains nurses who are either employed on a conditional tenure or have a temporary post (>3 months) in policlinics and wards in general adult psychiatric care (n=126).

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.

Work Environment problems on construction work sites are very extensive and discussed. The construction industry is one of the most dangerous industries in Sweden. The construction industry occupies about 290 000 employment (2009), and the investment was 250 billion SEK. This report will investigate the issues of the work environment and offer advice on how these can be measured and imporved. The study includes review and analyses of occupational injury statistics, interviews, inspections and audit and review of the literature.

The purpose of this thesis is to find out how the Swedish authorities comply with international law by studying the protection of asylum-seeking children that are apprehended by Swedish authorities according to the legislation of LVU because of abuse or neglect and thereafter are deported together with their parents. The aim of this thesis is to find out if Swedish legislation and praxis is consistent with international law through the Convention on the Rights of the Child and EKMR. Would it be possible to increase the protection of these children through incorporating the Convention on the Rights of the Child in Swedish law, through a wider interpretation of the principle of non-refoulement or through more morality in the law? The thesis has been conducted as a literature study where the right-dogmatic method has been used to compare Swedish and international law. The theories by Dworkin about morality and law have been compared to Peczeniks right-dogmatic theories.The review shows that Swedish authorities are infringing article 2, 3, 12 and 19 of the Convention on the Rights of the Child, when it comes to the protection of asylum-seeking children. The best way to increase the protection is to incorporate the Convention on the Rights of the Child in Swedish law.

AbstractAs human beings, we are all governed by our innate instinct that to kill another human being, or to just inflict pain on another, is to go against what makes us human. Still, it happens every day, far and near. Some of these killings happens in war-like situations, where atrocities against humanity occur. The international community has since the founding of UN in 1945, a duty to intervene where crimes against the human rights occur. This is a difficult task, because, in order to intervene and help those in need, the situation might postulate states violating states sovereignty.