Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

The aim of this master thesis is to measure library service quality in two groups of libraries, newly developed and well established, and to see if there are any differences in the users perception of the dimensions in LibQUAL+. The thesis also examines the different perception of quality for the user groups: undergraduate students, graduate students, and faculty. Another approach is to test the Swedish translation of LibQUAL+. Different theories on service quality are presented but the main theories are from the marketing perspective. The grounding and development of LibQUAL+ is described as well as the use of the instrument in different libraries.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

After the fall of communism in Yugoslavia the ethnic resentment grew stronger and escalated in to interethnic civil conflict in 1992. After international intervention the General Framework Agreement for Peace (GFAP) installed peace in 1995. The treaty's aim was not only to establish peace but also to institute democracy in Bosnia. The OSCE were given the task to implement democracy within political institutions and civil society. This in a country with a lack of democratic experience and where great problems with ethnic antagonism still exists.By using democratization and transition theory this single case-study examines how democracy is implemented in Bosnia by the OSCE and clarifies difficulties that this democratization process is facing.

The travelling sector is expanding worldwide, which puts all destinations under pressure to have a functioning social system and good resources to manage the problems and take advantage of the opportunities that the tourism sector can offer a community. The area around Kisumu in Kenya, like much of Africa, tourism can simultaneously ensure a stable financial future while it removes, as a result of a growing population, more and more of the scenery that many tourists want to experience. Responsible travel to natural areas that promotes conservation of the environment and improves the welfare of local people is what defines ecotourism. A concept that implies a closed cycle, where visitor?s needs are met in balance with what can be given back, without risking creating imbalances in society. Along the coast of Lake Victoria, valuable papyrus wetlands provide Kisumu vital ecosystem services such as water purification, climate adaptation while it also serves as a reservoir for biodiversity.

Swedish school children's results have deteriorated in recent years and formative assessment is, in accordance with previous research, a way to develop students' learning and performance. A part of formative assessment is based on feedback that students should receive before, during and after a new assignment. In this study, we want to find out how students and teachers apprehend students' development in relation to feedback and what general attitudes towards feedback can be seen in both parties. The literature and theory discussed is linked to formative assessment, both at international and national level where many important aspects of formative assessment are essential in relation to pupils' further development. The theories are based heavily on human interaction and socio-cultural perspective as a concept.

This theory consuming thesis is concerned with why Iran's uranium enrichment has become a security issue, and will focus on the five most important and involved actors: China, Russia, Iran, the US and the UN. I will do this by using instruments of analysis such as securitization and strategic analysis. With these instruments I will examine different factors, such as deterrence, the action-reaction model and armament. Since, according to my opinion, security matters include more sectors than military I will also examine the political, societal and economic sectors. China and Russia have acted differently compared to the US in this matter and this thesis will highlight the factors that can explain the different actions made by these countries.

The aim of this M.A.-thesis in social work is to problematize the assimilatoric concept of integration and its discourses in a postcolonial perspective in relation to social work in Denmark.As a support theory I use symbolic interactionism. By using these theories I show how the concept of integration and its discourses, when its aim is assimilatoric, can be understood and problematized with concepts as binary oppositions and hegemony.It is shown that the construction of the discoursive other is a useful term as an instrument of interpretation of power in general. The relevance to social work in relation to the social workers double powered positions, professional and cultural power to define 'the other', in social work with ethnic minorities is shown in relation to the post colonial perspective with support of symbolic interactionism. The white western world hegemony and the social workers power positions in relation to the clients fits to the theoretic frame chosen in the thesis.A second aim in this thesis is to point to new ways for social work and to the necessity to reflect over a globalized world characterized by international migration, ethnic relations and diversity..

The aim of the study was to examine how the public libraries participate in the integration of immigrants in the Malmö-/Lund region. Librarians and immigrants were interviewed about the services offered by the libraries in the area of multiculturalism and what kind of service that is requested by the immigrants. The interviews also included possibilities to contribute to increased knowledge among the native Swedish people about different cultures represented among immigrants in Sweden. From the qualitative analyses it is concluded that the libraries represented in the study contribute to the integration of immigrants. The respondents gave multiple examples of the libraries? usefulness in the integration process by offering immigrants possibilities to develop their knowledge in the Swedish language, and also to find information about the Swedish society and culture.

A prerequisite of an international exchange of information is multilingual tools for information retrieval, such as the multilingual thesaurus. There is an ongoing discussion about the construction of, and the guidelines for, multilingual thesauri. In recent years the praxis as defined in ISO 5964 Guidelines for the establishment and development of multilingual thesauri 1985 has been the topic of a scientific discussion. It has been about how equivalence across languages is to be established when it comes to concepts, terms and relational structures. This masters thesis treats the praxis and practice of multilingual thesaurus construction.

Abstract The main subject of this essay is conflicts at work and the effect it has on the employee´s health.  I can through various reports read that bad health at workplaces is too high and that conflicts are a reason. What can be done to the work environment so it will be better from a psychosocial perspective? Sweden has a regulation that makes the employer responsible to work for an improvement in the work environment; can these regulations be used in purpose to reduce conflicts?My first question concerns the possibility to establish preventive procedures in the workplace systematic work regarding to improve the work environment. My second question is about the obligations of the employer to attempt to reduce conflicts at the workplace and the third question regards the documenting and monitoring of conflicts and the preventing work to reduce them. The purpose of this essay is to clarify how conflict preventive work can be included in the Systematic work environment management.

Denna rapport beskriver ett examensarbete på 30 högskolepoäng som utförts under fjärde och sista terminen på Magisterprogrammet i Industridesign vid högskolan i Jönköping. Projektet är ett samarbete med Macro International AB i Genevad. Företaget utvecklar, producerar och säljer produkter för badrum.Uppgiften var att ta fram en badrumsmöbelserie som är nytänkande i sin utformning och väsentligt skiljer sig från de produkter som finns på marknaden idag och samtidigt stämmer överens med företagets kärnvärden.Projektet har genomförts med designprocessen som stöd. Mycket fokus har lagts på att undersöka marknaden och att ta reda på vad kunderna efterfrågar. Detta har gjorts genom besök hos återförsäljare, intervjuer och enkätundersökning.

With the technological development of the last decades, an increasing number of genealogists are carrying out their research online. The purpose of this master?s thesis is to examine how and why genealogists' information behavior has been influenced by the use of online services for genealogy. Using a conceptual model of genealogists' information behavior as theoretical basis for the study, I examine how the use of online services affect genealogists? search process, what information they are looking for and what information resources they use.

For some time researcher has focused their interest on how women are being treated in sports and what impact it has on the development of the sports movement. Researchers in the field have tried to clarify where the problem lies, if it is gender or sex. Are the differences between the sexes caused by how society portrays women or because women and men are built for different purposes. This research paper studied how women in the sports of snowboarding and freeskiing perceived their possibilities to practice their own sports. Furthermore, the study tried to answer if the problems are originated from the culture of the sports, what the possibilities and opportunities women had to make ?it? and what women think is the reason why there are so few female athletes in their sports.

Internationella uppdrag är en utmanande upplevelse för de individer som åker för att arbeta för sitt företag i ett annat land. En utlandsstationering omfattar tre faser i individens karriärcykel - före resan, under vistelsen och slutligen efter hemkomsten. Uppsatsen utgår från en narrativ analys och metod, där intervjuer använts som teknik för insamlande av fyra utlandsstationerades berättelser. Studien inspireras av Kohonen (2005a, 2005b, 2007, 2008) som forskat på ledares identitetsrekonstruktion under utlandsstationering. I sin forskning finner hon stöd för att identiteten för de utlandsstationerade förändras, kulturellt eller professionellt, eller både professionellt och kulturellt men det finns individer vars identitet inte förändrats.