Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Bakgrund och problembeskrivning: Goodwill och värdering av goodwill är något som diskuterats under lång tid. Bakomliggande orsaker till goodwill är bland annat humankapital, höga kassaflöden inom de närmaste åren, synergieffekter och fördelaktiga marknadspositioner. Frågorna kring goodwill är många. Samtidigt finner vi att det är för lite fokus på vad företagen säger om goodwill i sina årsredovisningar och vi vill försöka ge en tydligare bild av goodwill med årsredovisningarna som utgångspunkt. Våra två huvudfrågor blir därför:? Hur ser värdet av goodwill ut i relation till redovisat eget kapital och tillgångar i de börsnoterade bolagens koncerner för verksamhetsåret 2009?? Kan vi jämföra goodwill mellan företag?Syfte: Syftet med uppsatsen är att skapa en ökad förståelse kring goodwillens innebörd och storlek samt ett försök att klarlägga om informationen som ges i publicerade årsredovisningar är tillräcklig för att skapa en rättvisande/korrekt bild av företags finansiella ställning.Avgränsningar: Vi har begränsat undersökningen till företag noterade på OMX Stockholm Large Cap, där vi undersöker industri- och sjukvårdsbranscherna.

This essay is focused on Öland during the Iron Age, with focus specifically on the Roman Iron Age and the Migration period. The study takes its starting point in the large number of fortifications that was active across Öland at the time. The essays main area of investigation will be the central and southern parts of Öland as the fortifications, together with other parts of the Iron Age society around them such as graves and settlement, will be presented. The landscape in which the fortifications and their surroundings are placed will also be described. With the Migration Period being a keyword for almost all the fortifications on Öland, the subject will also be to describe if any sort of change can be seen in the settlement patterns during this unstable and troubled time.

The purpose with this disertation is to find if there are selected factors which can force companies to grow. We have chosen five factors which we think can force the companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger companies, and if there are differences between the lines of business.The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control.

This paper is an attempt to distinguish the specifics of the conflict resolution process and the negotiations during trade conflicts. First of all, this kind of conflict almost always contains some kind of protectionism which doesn?t make sense economically. Imposing trade-barriers decrease the overall welfare of your own nation and the only winner is the protected sector. These policies can be introduced since the political pressure from threatened industries is usually much stronger than the pressure from the consumers who will bear the burden of protectionism.

The purpose of this study is to compare students (both male and female), from the Linnaeus University in Kalmar, about their perceptions with a particular focus on identity and self-esteem. In regards to the current societal problem concerning obesity and beauty ideals, this paper aimed to study the student?s opinions concerning health and diets in order to fully answer the purpose of the study. The theory used in this paper is in particular regards to identity and self-esteem. In order to answer the study questions, a qualitative approach was conducted in the form of various focus groups.

According to a decision of the European Commission, measures are to be taken to reduce the use of energy in the EU. The goal is to reduce it by 20 % compared to the current use. This shall be done to the year 2020 (European Commission, 2011). One industry that use large amounts of energy is the construction of buildings which account for almost a third of the energy use (Brogren, 2012). The major part of the energy that is used in the construction industry is not used when the buildings are built, but rather during the rest of their subsequent lifetime.

AbstractThis report intends through a case study to investigate if lightweight concrete isappropriate as main material in the outer wall of a seven storey residential building.A technical design is carried out in accordance with the definitions and requirementsfor passive houses, given by FEBY?s1 ?Demand specification for passive houses?.A literature review is also carried out for a comparison between regular bolt wall andlight weight concrete wall, with a focus on the safety of moisture.The lightweight concrete block used in the report is as a celblock produced by thecompany H+H Sweden AB.The methods used have resulted in compliance with requirements andrecommendations from authorities. Calculations of energy, noise and moisture riskassessment has been carried out.The work has resulted in the conclusion that the lightweight concrete itself is notable to isolate in the extent necessary to obtain chosen U-value of 0,1 W/m2 ° C,without getting to thick. Therefore additional insulation is needed. There are fewrelevant reference objects built with only light weight concrete.

This paper examined if childrens wellbeing affected their social and academic competence. The data was collected through an anonymous study using questionnaires, where the measuring instruments GHQ12 and EQ was used, and also a number of questions concerning academic competence. The population concisted twentytwo eight grade students, both girls and boys. The population had both Swedish and foreign ancestry. The result showed that wellbeing and the academic competence had a positive correlation.

The purpose of this thesis was to create a deeper comprehension for the role of place marketing within Swedish municipalities and how it is applied to attract visitors and residents. A case study was performed to obtain this purpose. Interviews with three northern municipalities were conducted in order to retrieve essential information. This was compared to previous studies of place marketing in order to find similarities and differences. The results of this study showed that municipalities emphasise on creating an attractive image, directed to the residents as well as to people outside.

Bullying is a widespread problem that currently exists in many places and in different age groups. In our paper we intend to focus on bullying in adult life. As many as 340,000 adult persons are subjected to victimization in the form of bullying, which is about 9 % of the working population. Between 100 and 300 cases of all suicides committed in Sweden can be linked to bullying. Bullying is a social problem that should be taken more seriously than it does.

The aim of this paper is to make an investigation of how authoritative conceptual framework about immigrants as a group is being constituted in the discourse regarding Swedish language for immigrants. I will also examine what connections there are to the overarching integration discourse. While doing this I try to establish the contrasting relationship between the ?Swedishness? and ?the Other?. My theoretical framework consists of discussions regarding groups and the relation to homogeneity or heterogeneity in various ways and how We tend to construct the discourse in relation to the Other.

The report by Boverket (2004), Hållbara städer och tätorter i Sverige - ett förslag till strategi says that large and somewhat intact green areas are better than severalsmall. Linking rural natural areas with the city's green areas, improves the opportunities for recreation and biodiversity (Boverket 2004). To create this, there isneed for a green structure in the city and its surroundings. But how to create this structure and what are the problems with the green areas in the city today? Thescenario that more and more people choose to settle in urban areas is a trend which not appears to decline, and at the same time our green spaces in cities and ruralareas decreases (Boverket 2007).

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

In this study our aim is to display a series of possible mechanisms which operateswithin the regions and societies were child soldiers were frequently andextensively used in combat tasks. Our study is based on the assumption thattoday's peace-building strategies are inadequate to describe certain problemsfaced by many post-conflict countries, especially in Africa. We argue that largeformations of child soldiers will, if not properly and immediately addressed, causeserve and structural problems in society, gravely hampering growth andinstitutional capacity. The Issues of Post Traumatic Stress and societal insecuritybrought on by the use of child soldiers poses a serious threat to society as a whole.In this study we use Uganda as an illustrative case to describe the mechanisms atwork..