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.

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.

Authors: Stina Johansson, Anna Lennartsson, Caroline WennerstenTutors: Peter Caesar Title: Communication without boundaries? ? a study about the problems of Gothenburg culture festival communications to multicultural areas.Keywords: communication, multucultural areas, communicationmodel, attitudes, diversity marketing, culture, Gothenburg Culture Festival  Background: There can be many problems with communication in multicultural areas. It has become more important for companies to communicate in order to gain competitive advantage. Gothenburg Culturefestival has a large number of visitors and since last year they have noticed that there are not as many visitors from some multicultual areas in Gothenburg. This makes it interesting to see what kind of problems that exists in the current communication. Problem statement: What noise is there in communicating to a multicultural target group and how does they affect the goals and the result with the communication?Purpose: The purpose of this paper is based on the communicationmodel and from there describe the communication between companies and multicultural areas, and from this identify problems with such communication.Method: 118 respondents were selected through a convenience sample and then  asked questions through structured interviews based on a questionnaire.

This essay examines how three big Swedish newspapers depicts e-sports and computer gaming and how the depiction change during 2000-2013. The study will also examine whether e-sports is being portrayed as competitive sport. The purpose is to investigate which attitudes that can be identified towards computer gaming and its culture in major newspapers such as Aftonbladet, Dagens Nyheter and Svenska Dagbladet and how these attitudes eventually changed over time. The sources that will be used in both the quantitative and qualitative analysis are based on web articles, mainly because the paper editions does not provide much, if any, information about computer gaming and e-sports and also because of the convenience of being able to quickly find articles to study. Results indicate that computer gaming is being depicted in a clear negative fashion during 2000-2006, and that the depiction of e-sports is somewhat positive but not as glorifying as for the years 2007-2013. During this period, there is a apparent tendency of e-sports being introduced to readers who are unfamiliar with the gaming culture. As for the attitudes towards computer gaming, the depiction is still somewhat negative, mainly because the debate about computer games and violence was revived because of several acts of violence in shape of school massacres and mass murder.

This thesis is examining if the management, the managers and the employees have a differentpoint of view regarding the purpose and the expectations of a performance review. Additionally it is an assignment from the Swedish company Flexlink AB with the purpose of constructing a new template for their performance reviews. The assumption is that if you manage to create one template for performance reviews that meets the expectations at all levels of the organization, it will contribute to create a meaningful performance review.We decided to study this from an organizational cultural perspective, since the organizational culture plays a significant part in performance reviews. Performance reviews are systematic conversations between employees and managers related to planning, information exchange and developing the relationship. Previous research indicates that if employees are satisfied with their performance reviews, they prone to be more satisfied with their work situation and have a higher organizational commitment.

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.

The purpose of this essay is to analyse the movie Hotel Rwanda from a didactic point of view using the movie?s use of history and historical culture as the main analytical tools. We also intend to problematize the use of movies in teaching focusing on the teaching guide from the Swedish film institution concerning Hotel Rwanda. We choose to work with a qualitative method. The reason why we decided to work with a qualitative method is the intention, as mentioned before, to analyse the movie using the tools we described earlier.

Knowledge is of great importance for organizations and it is seen as an important competitive advantage to effectively preserve knowledge within an organisation. The upcoming retirement of employees born in the 1940s poses a threat because it is believed to result in a knowledge drain. The problem of preserving knowledge within the organization lies in the fact that it is partly tacit, and therefore not possible to write down or communicate in words. The purpose of this thesis is to investigate how tacit knowledge is created in the Swedish Ministry for Foreign Affairs and the implications thereof. We examine the following research questions: Of what significance is the creation and reproduction of tacit knowledge for the Swedish Foreign Ministry? Which factors influence the creation and reproduction of tacit knowledge and why? A case study of the Swedish Ministry for Foreign Affairs has been conducted.

This case study has its starting point in an unpublished study where the results showed that there is a conflict between the leadership and the employees in a private company. The conflict is identified as a result of the company leadership is steering for cost savings and efficiency The aim of this study is through analysis of  the open questions in a quantitative survey describe how the staffs  attitudes and culture is affecting the leadership of the organization. The ideological aspect is very clear and through the aspect of the structural differences between the public and private sector makes it possible to identify the staff?s social rules, ideology and group norms.  These are shown to be in conflict with the economical perspective of the private sector.

A research review shedding light over organizational cultureand its affect on knowledge sharing. The purpose of thereview was to give an overview of the current researchmeanwhile answering the research questions how and whyorganizational culture influences knowledge sharing.Through careful selection of articles, from Journal ofKnowledge Management, a review of the material led toareas of emphasis being identified: motivation, trust,organizational structure, management, communication andrewards. For each area of emphasis the results from thechosen articles were presented and analyzed, leading toconclusions that the how and why of organizational culture?sinfluence is due to mainly individual motivational factorsamongst staff. This implies that organizations need to keepfocus on the psychological factors affected by organizationalculture when looking to make knowledge sharing moreefficient.

The globalization today has led to increased global competition. As companies seek out foreign markets in order to internationalize their operations, it is common that they encounter many cultural problems. Bribery and corruption is a common problem in international trade. Corruption is strongly linked to the national culture which means that corruption is accepted in differing degrees within different nations. This can be a problem when companies establish their operations in foreign markets.The purpose of this essay is to examine and analyze how companies act in a corrupt market without participating in corrupt activities.The authors have performed both a qualitative and a quantitative study.

Glukosintolerans och diabetes typ 2 blir allt vanligare. Det är en negativ utveckling som sker världen över. Syftet med denna litteraturstudie var att undersöka vad sjuksköterskan kan göra för att hjälpa patienter med nedsatt glukostolerans att genomföra bestående livsstilsförändringar. Resultatet från tolv vetenskapliga artiklar sammanställdes med Leininger?s omvårdnadsteori om culture care som teoretiskt ramverk.