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 Swedish Armed Force has a need to streamline the preparation of an exercise in tactical training for soldiers because the preparation of an exercise is currently laborious and time consuming when commanders manually share files to each computer that will be included in the exercise. The degree project was to create a file sharing program within the internal network of the Defence Forces? international centre (Swedint). The program is used by the training management to effectively start up an exercise where soldiers train tactical training in a simulated combat environment. The training management use this program to upload files to a server which notifies all the computers on the network to download these files.

AbstractTitle: DREAMING OF A UNITED ?NORDEN? (The North)? Four central Nordic actors about the progress and extent of Nordic cooperationThe Nordic cooperation are often spoken as in terms of a peaceful international cooperation that is built upon a wide range of similarities among its members, such as a common culture, language similarities and a related kind of political system etc. But in spite of the fact that these so called propitious factors are present, many of the attempts that has been made trying to bring the states of the North (Norden) closer together has turned out unsuccessfully. Therefore no far-reaching Nordic cooperation has come to be implemented. The aim of this essay is to find out what the main reasons could be why this has been the case.I have chosen to take a closer look at the motives given by the former Nordic Prime ministers Tage Erlander (Sweden), Karl August Fagerholm (Finland), Einar Gerardsen (Norway) and Mauno Koivisto (Finland).

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

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 way you address people is depending on the existing culture, to be on familiar terms with people you don?t know or elderly people is totally unacceptable in some cultures. Some behaviour might be acceptable in one culture, and unacceptable in another. Culture exists on different levels in the society, and what combines people within a culture are that they share the same norms and values.This study identifies and deals with the resemblances and the differences in the customer relationship within one specific organization with activity in several different countries. Two of these countries, which can be seen as each others cultural contrasts, were chosen for the study, Sweden and Spain.

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..

The Swedish rules for marrying in Sweden are different for swedish citizens and foreigners. A swedish citizen has to have permission from"Länsstyrelsen"to marry before the age of 18 but a foreigner may marry without permission at an age of 15, unless a higher age is required by the foreign law. The main question in this essay is if the swedish international law concerning the age of marriage is compatible with the Convention on the Rights of the Child and/or the Swedish Constitution. The comparison is based on mainly two questions: Primarily the Swedish international law is discussed concerning which marrying age is good for the child. Thereafter it is discussed whether it is discriminating to have different marrying ages for swedish and foreign citizens.

This report is part of an Bachelor of Science work in forestry, conducted for the community of Borås, Sweden. In order to create a forest management plan for the area of Hestra, a survey was conducted. People living in the area were given the opportunity to reply to the survey. The questions in the survey are both personal and forestry-related. The aim is to reach out to the different categories of people when it comes to age, living and the different aspects of visiting the woods.

The purpose of this study was to examine effects of hearing aid use and to do a judgment of the provement. The investigation was a pilot study and may be used in the clinic.The international form ?International Outcome Inventory for Hearing Aids? (IOI-HA) was used for data collection. Four questions were chosen from the form. These questions were answered by hearing aid users and their significant others.

The purpose of this Master?s thesis is to investigate how academic librarians experience reference work aimed at international students. International students are a growing usergroup in Swedish academic libraries. The study?s main research question is:- How do academic librarians experience reference work aimed at international students?The study was performed with a phenomenographic methodological approach where seven qualitative interviews with academic librarians were conducted.

The purpose of this study is using McDonald?s in China and Sweden as a case to find out how fast food restaurant retailers combine adaptation and standardization with symbolic attributes of store atmospherics under different cultural background, and find out possible reasons. The study used McDonald?s in a case format to study in-store atmospheres. Further, the research has an investigating and explanatory qualitative approach, collecting the empirical data through observation with photos.

The aim of my thesis is to obtain knowledge of textile wastewater and textile sludge from an environmental perspective, which can be used as a basis for the  ?Sweden Textile Water Initiative? guidelines for a sustainable sludge management. In my study I have mainly focused on textile dyes, salts and metals and their routes during wastewater treatment.This paper is partly a literature review, which I began by identifying the pollutants discharged from each textile process. Then I studied wastewater and sludge quality, environmental aspects, possible treatment and recycling methods. I have also tried to find existing type of guidelines in order to make comparisons.

Denna kandidatuppsats syftar till att undersöka hur hotellverksamheter praktiserar Revenue Management, genom att behandla interna och externa influenser..

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.