On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.

Background:Incoming medical alarm is a common routine for emergency nurses. Working in these situations may represent a major burden on the individual nurse. Purpose: To investigate emergency room nurses' experiences in receiving medical alerts focused on education, safety, security, skills and experience, and andherence to guidelines. The purpose was also to investigate whether there were any differences in action between the emergency room nurses who had worked longer or shorter period than two years with this.Method:The design was quantitative, comparative and descriptive. Surveys were distributed to 30 nurses who worked in the emergency room at a Swedish hospital.

The purpose of this paper is to explore to what extent some Swedish bishops (1972-2014), mainly archbishops, were influenced by postmodernity as described by Lyotard in his report La Condition postmoderne (1979).This report had a tremendous impact on the western cultural and philosophical debate in general during the very end of the twentieth century. I am trying to find out if this impact could also be observed in the religious sphere and particularly in the Church of Sweden. My theory used, is mainly based on the ideas presented in La Condition postmoderne and my method is a hermeneutical reading of eight pastoral letters. These letters were written during the time that the Church of Sweden transformed from being an officially recognized national church to a free church among other free churches and in this respect ended to be a part of the official governmental power. The terms postmodernism or post-modernity were scarcely used at all in the pastoral letters but on the other hand the bishops seemed to share many of the ideas that Lyotard presented, such as the view on the metahistory/metanarrative and the connection of knowledge to power, the necessity of dialogue and openness and the importance and the role of creating and maintaining language games..

This thesis was conducted at SverigeGrepen in Vänge-Körlinge, Uppsala, Sweden.SverigeGrepen is a family business that develops and manufactures a few different parts of different kinds of products. My task is to come up with a good idea that facilitates the coupling of trailers, i.e. from an idea to a fully functioning prototype. The product is intended for use by all customers for all kinds of trailers. The actual goal of the work is to develop a full prototype that you can install and use in the easiest way possible, a prototype that follows the specifications.

The movement of the allotment gardens reached Sweden in the beginning of the last century. The allotment gardens quickly spread among the big towns from Malmö in the south and to the far north of the country. Today, there are about 42 000 owners of allotment gardens in Sweden. This work will show the differencies and similarities comparing the original ideas of allotment gardens with how they are used today. The specific questions were; what are the reasons to acquire an allotment garden; is it used for raising vegetables and fruit or only for growing flowers; is what is cultivated there also gathered and used or is it cultivated only for the pleasure of gardening; and finally how the owners of the allotment gardens spend their time there ? by cultivating the land or by recreational activities. Literature studies were made as well as an inquiry at one allotment garden area i Lund. The ideas of the original allotment gardens in the beginning of the 20th century were as much based on the need of getting out of the aparment to a healthy environment, as cultivating vegetables for economical reasons.

The purpose of this law-sociological study was to, on the basis of the District Court's decree to single custody, analyze the District Court?s comprehensive ideas and fall-oriented interpretations of the concept of the best interest of the child and the way they are constructed in connection with the District Court's application of the new law regulation of 6kap. 5§ FB regarding collaboration between parents. Our empirical data consisted of ten decrees to single custody. The decrees were examined and analyzed on the basis of social constructionism as a theory and the idea-analysis as the study's method.

The Open Access (OA) movement came to be as a reaction against the enclosure of information resources, facilitated by new distribution technologies. The purpose of the OA movement is to make research results freely available. The aim of this master´s thesis is to increase the understanding of how libraries outside of the academic sphere and within research institutes relates to OA. As a theoretical framework I created two different ideologies, the OA ideology and the nonsharing ideology. I also conducted six interviews with librarians.

The functionalism started in southern Europe after world war one and got its breakthrough in Sweden with the Stockholm Exhibition in 1930. Poverty caused many people living in overcrowded conditions which the functionalists wanted to change by using less expensive materials and giving healthier living conditions to the people. The industrialization brought new materials and working methods which made this possible. The Swedish functional style is recognised by its light plaster facing and nearly horizontal roofs. Also the garden design of that time was influenced by the functionalistic ideas. The garden was now introduced as a pleasure garden for not only the rich but for everyone.

Today an increasing number of schools and organizations are investing in so called Learning Management Systems. Researchers disagree on the pedagogical value of these tools. Some mean that Learning Management Systems cement old-fashioned behaviouristic teaching practices; others mean that the systems provide good opportunities in supporting learning in a socio cultural perspective. The aim of this study is to reach better understanding and increased knowledge of how the introduction of a Learning Management System influences the role of the teacher and how the learning is organized. We have conducted two case studies.

The aim of this two years master´s thesis is to examine discourses about electronic books in relation to libraries that occur in the Swedish library journal Biblioteksbladet by using critical discourse analysis (CDA). The thesis also aims to discuss changes in the discourse practice, and discuss the relationship between discourse practice and social practice in the field of library and information science (LIS). A main point of CDA is that language is a form of social practice that helps shape social reality. Furthermore the concept of ideology, as understood with-in CDA, brings understanding to the way discursive events help reproduce and transform social relations of pow-er. The text samples span from 2005 up to and including 2011 and were examined by using Norman Fairclough´s three-dimensional conception of discourse, which allows for interpretation of text on a linguistic, discursive and social level.The result of the analysis showed that there are several different discourses about electronic books and li-braries, none of which can be said to be particularly representative.

The purpose of this study was to understand how the concept of quality as an idea was spread to and translated in municipal elderly care. A central question was: How does literature, policy documents and key people describe the function and meaning of the concept of quality? The method of analysis was a qualitative case study with a critical discourse. The theoretical framework of the study is mainly what is known as institutional theory and a line of thought describing how ideas are transferred and spread. The theoretical focus is on how original ideas are interpreted and why they gain a foothold in new contexts.

There is no standardized test to control the appropriate physical ability in the Swedish ambulance service. The county in question does not perform annual physical tests. A project has been going to develop science-based physical tests, designed for the ambulance service. The research has resulted in the Aasa-test.Objective: The aims of this study were to examine the ambulance staff perception of the Aasa-test relevance, introduction of annual tests and the importance of their own physical training in relation to ambulance work.Method: A quasi-experimental study with a comparative design has been conducted. Aasa-tests were conducted in 41 randomly selected staff at an ambulance station in central Sweden.

This essay is a comparative analysis with focus on Jean-Paul Sartre´s existentialism and Ferdinand Alquié´s cartesianism. They both represented the French philosophy of conscience in the early and mid 1900s. Because of that, they had similar ideas concerning the human conscience and freedom of the mind. But how did they come to those conclusions? And in which cases did they differ from one and other?.

Background:Incoming medical alarm is a common routine for emergency nurses. Working in these situations may represent a major burden on the individual nurse. Purpose: To investigate emergency room nurses' experiences in receiving medical alerts focused on education, safety, security, skills and experience, and andherence to guidelines. The purpose was also to investigate whether there were any differences in action between the emergency room nurses who had worked longer or shorter period than two years with this.Method:The design was quantitative, comparative and descriptive. Surveys were distributed to 30 nurses who worked in the emergency room at a Swedish hospital.